Download or read book Risk Assessment and Earning Management in Banking of Indonesia written by Trinandari Prasetya Nugrahanti and published by . This book was released on 2017 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: Objective - The aim of this study to investigate the impact of risk assessment using the risk inherent and quality implementation of quality risk management in the operational activities of banking operations to earnings management practices through loss loan provisions and examine whether the mechanism of corporate government bank covering structure of corporate governance and quality of corporate governance can reduce the impact increase in earnings management in Banking sector of Indonesian. We used data pooled from 2012 through 2014. Methodology/Technique - By exploring the purposive sampling method, the 36 banking listed on the Stock Exchange Indonesian were selected as a sample of this study. A panel data multivariate regression methodology is used. Findings - The result of this study that (1) risk assessment strengthens the decrease in the earning management implementation after the adoption of IFRS in IAS 39; (2) corporate governance mechanisms can weaken the decrease in the earnings management practices through loan loss provisions. Novelty - The final conclusion are IFRS in IAS No. 39 and Basel II Accord generally evidence to improve in bank's financial report quality. This study could not find an empirical evidence on the impact of corporate government mechanisms covering structure of corporate governance and quality of corporate governance can reduce the increase in earnings management in Banking sector of Indonesian.Type of Paper: Empirical.
Download or read book Ownership Structure and Earnings Management in Indonesian Listed Banks written by Arja Sadjiarto and published by . This book was released on 2019 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: We do the study whether the ownership structure has any effect on earnings management in Indonesian listed banks during 2010-2017. Ownership structure consists of managerial, institutional, family and government ownership. Earnings management is measured using Jones modification formula by identifying the value of discretionary accruals. Since the financial ratios used in this sector are different with the ratios for other sectors, then we use two specific ratios: capital adequacy ratio and non-performing loans, together with return on assets, leverage, and size. We take samples from banking companies on the Indonesia Stock Exchange for the period 2010-2017. The analysis used in this study is the multiple linear regression analysis. The finding is that the ownership structure has a significant effect on earnings management.
Download or read book Indonesia written by International Monetary Fund. Monetary and Capital Markets Department and published by International Monetary Fund. This book was released on 2024-08-13 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Financial Services Authority (OJK) has made substantial progress in updating its regulatory and supervisory frameworks since the last Financial Stability Assessment Program (FSAP) in 2017. The OJK has strengthened its regulatory framework, implementing the Basel III post-crisis reforms. The recently enacted Financial Sector Omnibus Law (FSOL) enhances the OJK’s institutional set-up, powers, banking regulation and supervisory frameworks and clarifies the Financial System Stability Committee’s (KSSK’s) mandate for systemic risk monitoring and coordination. The OJK has developed supervision capabilities and deployed innovative Supervisory Technologies (SupTech) to achieve greater efficiency in banking supervision. New regulations on corporate governance have elevated the importance of good governance within the banking industry. While progress has been made, the OJK must continue intensifying its efforts, considering emerging challenges in the global economic and financial environment and new risks from digitalization, cyber and climate change.
Download or read book Risk Management Strategic Thinking and Leadership in the Financial Services Industry written by Hasan Dinçer and published by Springer. This book was released on 2016-12-19 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a broad overview of risk management in the banking industry, with a special focus on strategic thinking and decision-making. It reveals the broader context behind decision models and approaches to risk management in the financial industry, linking the regulatory landscape for capital management and risk to strategic thinking, together with behavioral and cultural assessments.
Download or read book Indonesia written by International Monetary Fund. Monetary and Capital Markets Department and published by International Monetary Fund. This book was released on 2012-12-18 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper is a detailed assessment of Indonesia’s financial sector—assessment of compliance with the Basel Core Principles for Effective Banking Supervision (BCP) carried out within the framework of the Financial Sector Assessment Program (FSAP). The Indonesian financial sector comprises banks, multi-finance companies, capital market companies, insurance companies, and pension funds. Bank Indonesia (BI), the central bank, is responsible for regulation and supervision of the banking system. The Executive Board recommends effective information exchange arrangements with other financial sector supervisors, and also to bring about amendments to the BI Act.
Download or read book Public Sector Accountants and Quantum Leap How Far We Can Survive in Industrial Revolution 4 0 written by Akhmad Solikin and published by Routledge. This book was released on 2020-08-07 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Industrial Revolution 4.0 will not only cause job losses, but will also create new workspaces that may not exist today. It also needs to be considered by accountants in government because the processes of budget planning, budget execution, and financial reporting have used a large number of information systems. In the era of the Industrial Revolution 4.0, the changes will be faster, marked by the emergence of such systems as supercomputers, smart robots, cloud computing, big data systems, genetic engineering and the development of neurotechnology that allows humans to optimize brain function further. Industrial Revolution 4.0 will disrupt the accounting profession. This proceedings provides selected papers/research on government accounting, accountability and integrity public sector accounting, financial accounting, accounting information system, auditing and assurance, corporate sustainability, forensic and management accounting, public and corporate finance, taxation and customs, open innovation in public sector accounting. The proceedings provide details beyond what is possible to be included in an oral presentation and constitute a concise but timely medium for the dissemination of recent research results. It will be invaluable to professionals and academics in the field of accounting, finance and the public sector to get an understanding of recent research.
Download or read book ICOFEB 2018 written by Darmawati Muchtar and published by European Alliance for Innovation. This book was released on 2018-11-12 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes a through refereed proceedings of the 1st International Conference on Finance, Economics and Business(ICoFEB) 2018, conducted on November, 12 – 13, 2018 at Universitas Malikussaleh, Lhokseumawe, Aceh-Indonesia. The conference was organised by Fakultas Ekonomi dan Bisnis Universitas Malikussaleh. The 67 full papers presented were carefully reviewed and selected from 102 submissions. The scope of the paper includes the followings: Management, Economic, Digital Technology, Financial, Human Resources and Business.
Download or read book ICBAE 2022 written by Bima Cinintya Pratama and published by European Alliance for Innovation. This book was released on 2022-08-23 with total page 1100 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 3rd International Conference of Business, Accounting, and Economics (ICBAE) 2022 continued the agenda to bring together researchers, academics, experts and professionals in examining selected themes by applying multidisciplinary approaches. This conference is the third intentional conference held by the Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto and it is a bi-annual agenda of this faculty. In 2022, this event will be held on 10-11 August at the Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto. The theme of the 3rd ICBAE UMP 2022 is “Innovation in Economic, Finance, Business, and Entrepreneurship for Sustainable Economic Development”. It is expected that this event may offer a contribution for both academics and practitioners to conduct research related to Business, Accounting, and Economics Related Studies. Each contributed paper was refereed before being accepted for publication. The double-blind peer review was used in the paper selection.
Download or read book Effect of Financial Risk on the Earnings Response of Bank in Indonesia the Philippines South Korea and Thailand written by Wei Ni Soh and published by . This book was released on 2009 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Indonesia Assessment 1994 written by Ross H. McLeod and published by Institute of Southeast Asian. This book was released on 1994 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is based on "Indonesia Update 1994", the latest in the series of anual conferences on Indonesia held at the Australian National University. It presents overviews of economic and political developments, together with a collection of papers on the role of the finance sector.Indonesia Assesment 1994 contains the Keynote Address to the conference by Professor Dr Ali Wardhana, Special Adviser to the President, former Minister of Finance, and former Coordinating Minister for Economics, Finance and Industry. Three present or former directors of the central bank joint Professor Wardhana to contribute wide-ranging discussions of the process of financial policy reform as seen from the inside. They are joined by a range of other contributors drawn mainly from academic circle in Indonesia, Australia and elsewhere, and some from the private sector.Indonesia Assesment 1994 provides the most complete available coverage of the current state of the financial sector in Indonesia and the policies which affect it. This volume will be an invaluable reference for policy-makers, academics, and all those interested in the finance sector and in economic and political developments in Indonesia. The editor is a Fellow at the ANU's Indonesia Project, with many years of research and consulting experience in the Indonesian financial system.
Download or read book Indonesia written by International Monetary Fund and published by International Monetary Fund. This book was released on 2010-09-16 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indonesia recovered quickly after being hit hard by contagion from the global financial crisis. Banking fundamentals have improved, with most Indonesian banks reporting high capital, comfortable levels of liquidity, and solid profitability. Banks exhibit rising credit exposures to retail and SMEs. The Crisis Management Protocol functioned well during the crisis, but it has lapsed. A viable capital market will diversify the sources of funding and provide long-term investment opportunities. The small insurance industry should be restructured and gradually expanded to broaden the institutional investor base.
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Download or read book Introduction to Earnings Management written by Malek El Diri and published by Springer. This book was released on 2017-08-20 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides researchers and scholars with a comprehensive and up-to-date analysis of earnings management theory and literature. While it raises new questions for future research, the book can be also helpful to other parties who rely on financial reporting in making decisions like regulators, policy makers, shareholders, investors, and gatekeepers e.g., auditors and analysts. The book summarizes the existing literature and provides insight into new areas of research such as the differences between earnings management, fraud, earnings quality, impression management, and expectation management; the trade-off between earnings management activities; the special measures of earnings management; and the classification of earnings management motives based on a comprehensive theoretical framework.
Download or read book Powering the Digital Economy Opportunities and Risks of Artificial Intelligence in Finance written by El Bachir Boukherouaa and published by International Monetary Fund. This book was released on 2021-10-22 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the impact of the rapid adoption of artificial intelligence (AI) and machine learning (ML) in the financial sector. It highlights the benefits these technologies bring in terms of financial deepening and efficiency, while raising concerns about its potential in widening the digital divide between advanced and developing economies. The paper advances the discussion on the impact of this technology by distilling and categorizing the unique risks that it could pose to the integrity and stability of the financial system, policy challenges, and potential regulatory approaches. The evolving nature of this technology and its application in finance means that the full extent of its strengths and weaknesses is yet to be fully understood. Given the risk of unexpected pitfalls, countries will need to strengthen prudential oversight.
Download or read book ACEBISS 2019 written by Darmawan Napitpulu and published by European Alliance for Innovation. This book was released on 2020-02-03 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are delighted to introduce the proceedings of the first edition of the 2019 Annual Conference of Economics, Business and Social Sciences (ACEBISS). This conference has brought researchers, developers and practitioners around the world who are leveraging and developing the great chance of financial inclusion in economics and business also related to the social community toward industry 4.0. The theme of ACEBISS 2019 was “Fintech Effect, The Challenge of Financial Inclusion in Economics and Business”. Within this scope, ACEBISS is intended to provide a unique international forum for researchers from industry and academia, working on financial effect analysis especially Fintech, through qualitative and quantitative method to study phenomenon in social and business entities.
Download or read book Increasing Management Relevance and Competitiveness written by Badri Munir Sukoco and published by CRC Press. This book was released on 2018-04-17 with total page 915 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasing Management Relevance and Competitiveness contains the papers presented at the Global Conference on Business, Management and Entrepreneurship (the 2nd GC-BME 2017), Surabaya, Indonesia on the 9th of August, 2017. The book covers 7 topics: 1. Organizational Behavior, Leadership, and Human Resources Management 2. Innovation, Operations and Supply Chain Management 3. Marketing Management 4. Financial Management and Accounting 5. Strategic Management, Entrepreneurship, and Contemporary Issues 6. Green Business 7. Management and Economics Education.
Download or read book Advances in Business Management and Entrepreneurship written by Ratih Hurriyati and published by CRC Press. This book was released on 2020-01-06 with total page 1022 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GCBME Book Series aims to promote the quality and methodical reach of the Global Conference on Business Management & Entrepreneurship, which is intended as a high-quality scientific contribution to the science of business management and entrepreneurship. The Contributions are the main reference articles on the topic of each book and have been subject to a strict peer review process conducted by experts in the fields. The conference provided opportunities for the delegates to exchange new ideas and implementation of experiences, to establish business or research connections and to find Global Partners for future collaboration. The conference and resulting volume in the book series is expected to be held and appear annually. The year 2019 theme of book and conference is "Creating Innovative and Sustainable Value-added Businesses in the Disruption Era". The ultimate goal of GCBME is to provide a medium forum for educators, researchers, scholars, managers, graduate students and professional business persons from the diverse cultural backgrounds, to present and discuss their researches, knowledge and innovation within the fields of business, management and entrepreneurship. The GCBME conferences cover major thematic groups, yet opens to other relevant topics: Organizational Behavior, Innovation, Marketing Management, Financial Management and Accounting, Strategic Management, Entrepreneurship and Green Business.
