Merger, Capital Adequacy, and Earning Management in Conventional or Sharia Banks
Suprianto E.
Abstract
The research purpose is to test whether banks in Indonesia choose mergers or perform earnings management to meet the minimum capital adequacy requirements. In addition, this study also distinguishes how the earnings management behavior in both conventional banks and Sharia banks. The research population was all Banks in Indonesia. The sample in this study was all banks (conventional and Sharia banks) listed on the Indonesian stock exchange from 2019 to 2022. We use purposive sampling method to collect samples. The data analysis technique used in the study was the STATA. The results showed a positive effect between earnings management and the capital adequacy ratio in conventional and Sharia banks. Sharia banks were less likely to perform earnings management than conventional banks. These results also indicated that banks prefer mergers over earnings management to meet the minimum capital adequacy requirements.
Pengaruh Arus Kas Bebas, capital adequacy ratio dan good corporate governance pada manajemen laba
Damayanthi I.G.A.E., Yogi L.M.D.P.
The impact of earnings management on the performance of ASEAN banks
Kweh Q.L., Lu W.-M., Nourani M., Wei Kiong Ting I., Wu Y.-C.
Earnings management determinants: Comparison between Islamic and Conventional Banks across the ASEAN region
Suripto
The Models of Improving the Quality of Government Financial Reporting
Rusdi D., Salim A., Suprianto E., Rusdi D., Salim A., Suprianto E., Rusdi D., Salim A., Suprianto E.
CREATIVE ACCOUNTING IN LOCAL GOVERNMENTS TO OBTAIN FUNDS FOR COVID-19 MANAGEMENT
Suprianto E., Suprianto E.
The effect of earnings management on bank efficiency: Evidence from ECB-supervised banks
Augusto M., Murteira J., Proenca C.
Analisis perbandingan manajemen laba dengan metode discretionary accrual pada bank syariah dan bank konvensional
Pambekti G.T.
No Title
Commercial banks and rural banking policy in a developing economy: Policy implications
Mbat D.O.
Vice or virtue? The impact of earnings management on bank loan agreements
Kim Y., Kim Y.S., Yi H.-C.
