Bank Health, Profit Management and Its Impact on National Banking Stock Returns
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Abstract
The purpose of this study is to provide strong evidence regarding the influence of bank health level measured by NPL, ROA and CAR on Earningt management which has an impact on stock returns. This type of research is included in quantitative research. The population in this study is all Indonesia's national private banking companies listed on the Indonesia Stock Exchange in 2023. Meanwhile, the sample in this study is 37 companies. The type of data used is secondary data obtained from www.idx.co.id. The data collection technique uses documentation techniques. The analysis used in this study is cross section data regression analysis. The results of this study are (1) Non-Performing Loans do not have a significant effect on Earning management. (2) Return On Assets does not have a significant effect on Earning management. (3) Capital Adequacy Ratio does not have a significant effect on Earning management. (4) Earning management has no significant effect on stock returns. (5) Non-Performing Loans do not have a significant effect on stock returns. (6) Return On Assets does not have a significant effect on stock returns. (7) Capital Adequacy Ratio has a significant effect on stock returns. (8) Earning management does not mediate Non-Performing Loans against stock returns. (9) Earning management does not mediate Return On Assets on stock returns. (10) Earning management does not mediate the capital adequacy ratio to stock returns.
References
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Ana Dwi Pertiwi. (2024). The Effect of CAR, NPL and LDR on the profitability of regional development banks in java for the period 2019-2023. International Journal Management and Economic, 3(2), 103–114. https://doi.org/10.56127/ijme.v3i2.1412
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Bansal, M., Ali, A., & Choudhary, B. (2021). Real earnings management and stock returns: moderating role of cross-sectional effects. Asian Journal of Accounting Research, 6(3), 266–280. https://doi.org/10.1108/AJAR-11-2020-0107
Birken.EG. (2021, October 28). Understanding Return On Assets (ROA). Forbes Administration.
Budiman.PA, & Susanti.M. (2024). Analisis Faktor-Faktor yang Mempengaruhi Earnings Management pada Perusahaan Manufaktur di BEI. Jurnal Multiparadigma Akuntansi , VI(2), 787–796.
Burhan.FA. (2024, June 3). Ribuan Kantor Bank Tutup dalam 5 Tahun, Bagaimana Nasib Karyawannya Artikel ini telah tayang di Bisnis.com dengan judul “Ribuan Kantor Bank Tutup dalam 5 Tahun, Bagaimana Nasib Karyawannya?”, Klik selengkapnya di sini: https://finansial.bisnis.com/read/20240603/90/1770555/ribuan-kantor-bank-tutup-dalam-5-tahun-bagaimana-nasib-karyawannya. . Bisnis,Com.
Cupertino, C. M., Martinez, A. L., & da Costa, N. C. A. (2017). Earnings management strategies in Brazil: Determinant costs and temporal sequence. Contaduría y Administración, 62(5), 1460–1478. https://doi.org/10.1016/j.cya.2016.11.002
David, D., Marpaung, F. K., Sarah, E. M. , & Rahmi, I. ,. (2023). David, D., Marpaung, F. K., Sarah, E. M., Rahmi, I., & Perangin Angin, C. T. B. (2023). Effect of Return on Equity (ROE), Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR) on Stock Returns. International Journal Of Economics Social And Technology, 2(2), 49–56. International Journal Of Economics Social And Technology, 2(2), 49–56.
Do, H. L., Ngo, T. X., & Phung, Q. A. (2020). The effect of non-performing loans on profitability of commercial banks: Case of Vietnam. Accounting, 373–386. https://doi.org/10.5267/j.ac.2020.1.001
Duho, K. C. T. (2023). Determinants of capital adequacy and voluntary capital buffer among microfinance institutions in an emerging market. Cogent Economics & Finance, 11(2). https://doi.org/10.1080/23322039.2023.2285142
Fajarihza, R. (2024, October 2). Soal Fenomena Makan Tabungan Mantab Bos bni bbni Buka Suara. Financial Bisnis.
Fakhri Rana Sausan, Korawijayanti, L., & Arum Febriyanti Ciptaningtias. (2020). The Effect of Return on Asset (ROA), Debt to Equity Ratio (DER), Earning per Share (EPS), Total Asset Turnover (TATO) and Exchange Rate on Stock Return of Property and Real Estate Companies at Indonesia Stock Exchange Period 2012-2017. Ilomata International Journal of Tax and Accounting, 1(2), 103–114. https://doi.org/10.52728/ijtc.v1i2.66
Gultom, S. A., & Siregar, S. (2022). Penilaian Kesehatan Bank Syariah di Indonesia dengan Metode RGEC. Jurnal Ilmiah Ekonomi Islam, 8(1), 315. https://doi.org/10.29040/jiei.v8i1.4593
Hendra, & Herawaty.V. (2020). Analisis Pengaruh Rasio Keuangan yang Dimoderasi oleh Manajemen Laba terhadap Return Saham Studi Empiris pada Perusahaan Perbankan periode 2013-2018. Prosiding Seminar Nasional Pakar Ke 3 .
Hidayah.N, & Nurjanah.I. (2023). Profitabilitas dan Manajemen Laba selama Pandemi Covid-19: Studi Kasus pada Bank di Indonesia. Akuntansi Dan Manajemen, 18(1), 81–92.
Huang, H.-Y., & Ho, K.-C. (2020a). Liquidity, earnings management, and stock expected returns. The North American Journal of Economics and Finance, 54, 101261. https://doi.org/10.1016/j.najef.2020.101261
Huang, H.-Y., & Ho, K.-C. (2020b). Liquidity, earnings management, and stock expected returns. The North American Journal of Economics and Finance, 54, 101261. https://doi.org/10.1016/j.najef.2020.101261
Huda.Ainil. (2022). Pengaruh Kinerja Keuangan Perusahaan dan Manajemen Laba Terhadap Return Saham dengan Pemoderasi Kualitas Audit dan Dampaknya Terhadap Likuiditas Saham Perusahaan. Aktuaria : Jurnal Matematika Terapan, Statistika, Ekonomi Dan Manajemen Risiko , 1(1).
Kencana, D. T. (2021). Pengaruh Manajemen Laba Terhadap Return Saham Dengan Variabel Kontrol Return on Equity pada Perusahaan Manufaktur dalam bursa efek indonesia. technobiz : International Journal of Business, 4(2), 74. https://doi.org/10.33365/tb.v4i2.1390
Khan, M. A., Siddique, A., & Sarwar, Z. (2020). Determinants of non-performing loans in the banking sector in developing state. Asian Journal of Accounting Research, 5(1), 135–145. https://doi.org/10.1108/AJAR-10-2019-0080
Kibtiah.Maryani, & Silvi Reni Cusyana.SR. (2020). Pengaruh Capital Adequacy Ratio, Kepemilikan Asing dan Non Performing Loan terhadap Manajemen Laba Bank. Indonesian Journal of Economics Application, 2(1), 44–49.
Kurniati, E. R., & Putri, F. E. (2020). Pengaruh NPL, CAR, ROA dan BI rate terhadap penyaluran kredit pada bank umum yang terdaftar di bursa efek indonesia periode 2014 – 2016. Medikonis, 11(1), 71–84. https://doi.org/10.52659/medikonis.v11i1.28
Lestari, H. S. (2019). Determinants of capital adequacy ratio on banking industry: Evidence in Indonesia Stock Exchange. Jurnal Keuangan Dan Perbankan, 23(3). https://doi.org/10.26905/jkdp.v23i3.2981
Lestari, K. C., & Wulandari, S. O. (2019). Pengaruh Profitabilitas terhadap Manajemen Laba. Jurnal Akademi Akuntansi, 2(1). https://doi.org/10.22219/jaa.v2i1.7878
Lestari.puji, Azhar.Syaiful, & Nurwijayanti.Utik. (2019). The Determinant of “Earnings Management”: “Size Aspect” And “Non Performing Loans.” MIMBAR, 35(1), 104–116.
Maharani, S. G. (2021). Analisis Tingkat Kesehatan Bank Menggunakan Metode RGEC Terhadap Harga Saham Bank Pembangunan Daerah Tahun 2014-2018. Jurnal Mirai Management, 6(1), 39. https://doi.org/10.37531/mirai.v6i1.772
Meita, Iren. . (2019). Faktor-Faktor yang Mempengaruhi Perencanaa Pajak dan Manajemen Laba terhadap Harga Saham. . JURNAL ONLINE INSAN AKUNTAN, 4(2), 253–268.
Niewińska, K. (2020). Factors affecting stock return volatility in the banking sector in the euro zone. Journal of Economics and Management, 39, 132–148. https://doi.org/10.22367/jem.2020.39.07
P. Sihombing, & Sinaga. FP. (2020). Determinants of Fundamental Stock Return Factors at Textile and Garment Company, Analysis Data Panel for Period 2012 - 2019. DIJEFA , 1(4).
Paramastri, S. C., Purbayati, R., & Danisworo, D. S. (2021). Pengaruh Penilaian Tingkat Kesehatan Bank Terhadap Praktik Manajemen Laba Pada Bank Umum Syariah di Indonesia. Journal of Applied Islamic Economics and Finance, 1(2), 297–308. https://doi.org/10.35313/jaief.v1i2.2466
Pirgaip, B., & Uysal, A. (2023). The impact of non-performing loan sales on the stock market: The role of corporate governance in an emerging market. Borsa Istanbul Review, 23(3), 674–684. https://doi.org/10.1016/j.bir.2023.01.006
Proença, C., Augusto, M., & Murteira, J. (2023). The effect of earnings management on bank efficiency: Evidence from ECB-supervised banks. Finance Research Letters, 51, 103450. https://doi.org/10.1016/j.frl.2022.103450
Rahmi, P. P., & Herlina, L. (2021). Pengaruh CAR,NPL,BOPO, NIM, LDR terhadap ROA pada PT Bank Tabungan Negara,tbk Periode tahun 2008-2020. Jurnal Ekonomi : Journal of Economic, 12(01), 93–103. https://doi.org/10.47007/jeko.v12i01.4080
Safri, H., Prayoga, Y., & Hendry, R. S. M. (2020). analysis the bank’s health level and return of stock of banking in indonesian stock exchange. ecobisma (jurnal ekonomi, bisnis dan manajemen), 7(1), 129–138. https://doi.org/10.36987/ecobi.v7i1.1562
Salsabila, G., Chumaidiyah, E., & Zulbetti, R. (2021). Analysis of Stocks Return, Internal Factors, and Macroeconomics for Investor’s Decision Making. Proceedings of the 1st International Conference on Economics Engineering and Social Science, InCEESS 2020, 17-18 July, Bekasi, Indonesia. https://doi.org/10.4108/eai.17-7-2020.2303001
Sani, N. (2019). Pengaruh Capital Adequacy Ratio, Loan To Deposit Ratio Dan Non Performing Loan Terhadap Manajemen Laba Bank Periode 2013-2017. Perbanas Institut.
Saragih, F., Harahap, R. D., & Siregar, S. (2023). Analisis Determinan Paktik Manajemen Laba Pada Bank Umum Syariah di Indonesia. Jurnal Riset Akuntansi Dan Bisnis, 23(1), 73–81.
Simanjuntak DJP, & Haryanto 1. (n.d.). Pengaruh Return On Asset dan Return On Equity Terhadap Manajemen Laba Pada Perusahaan Tekstil dan Produk Tekstil.
Sulaeman, M., Kusnandar, H. F., Gunawan, G. G., Widyaningrum, M., & Kasetyaningsih, S. W. (2018). Pengaruh Debt To Equity Ratio Dan Non Performing Loan Terhadap Return Saham Emiten Bursa Efek Indonesia Subsektor Perbankan. Jurnal Ilmiah Manajemen Dan Bisnis, 19(1), 21–31. https://doi.org/10.30596/jimb.v19i1.1730
Suripto. (2023). Earnings management determinants: Comparison between Islamic and Conventional Banks across the ASEAN region. Asia Pacific Management Review, 28(1), 24–32. https://doi.org/10.1016/j.apmrv.2022.01.005
Suripto, S., & Supriyanto, S. (2021). Characteristics of banks as determinants of profit management for Islamic and conventional banks in ASEAN. Accounting, 1179–1188. https://doi.org/10.5267/j.ac.2021.2.020
Susilawati, S., & Nurulrahmatiah, N. (2021). Pengaruh Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Return on Asset (ROA) dengan Net Interest Margin (NIM) sebagai Variabel Mediasi pada Bank BUMN yang Terdaftar di BEI. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 11(1), 69. https://doi.org/10.30588/jmp.v11i1.833
Tahmat, T. (2020a). Pengaruh Tingkat Kesehatan Bank Terhadap Return Saham Bank Bumn Periode 2009-2018. EKUITAS (Jurnal Ekonomi Dan Keuangan), 4(3), 373–395. https://doi.org/10.24034/j25485024.y2020.v4.i3.4261
Tahmat, T. (2020b). Pengaruh Tingkat Kesehatan Bank Terhadap Return saham bank bumn periode 2009-2018. ekuitas (jurnal Ekonomi Dan Keuangan), 4(3), 373–395. https://doi.org/10.24034/j25485024.y2020.v4.i3.4261
Tang, S., & Alvita, W. (2021). The Effect of Earnings Management to Stock Return on Company Listed in Indonesia. Jurnal Ekonomi & Bisnis JAGADITHA, 8(2), 194–201. https://doi.org/10.22225/jj.8.2.2021.194-201
Yusoep Islami, A., Tham, J., Azam, S. M. F., Yusuf, E., & Ahmad, A. (2019). The Analysis of Factors Influencing Earning Management of Conventional Private Banking in Indonesia. The Journal of Social Sciences Research, 54, 1247–1252. https://doi.org/10.32861/jssr.54.1247.1252
Al-Hawtmeh, O. M., Alleimoun, A. A., & Obeidat, G. (2024). The impact of the earning management practices on performance of bank sector in Jordan. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2402514
Ana Dwi Pertiwi. (2024). The Effect of CAR, NPL and LDR on the profitability of regional development banks in java for the period 2019-2023. International Journal Management and Economic, 3(2), 103–114. https://doi.org/10.56127/ijme.v3i2.1412
Bank Indonesia. (2020). Bank Indonesia Report 2020.
Bansal, M., Ali, A., & Choudhary, B. (2021). Real earnings management and stock returns: moderating role of cross-sectional effects. Asian Journal of Accounting Research, 6(3), 266–280. https://doi.org/10.1108/AJAR-11-2020-0107
Birken.EG. (2021, October 28). Understanding Return On Assets (ROA). Forbes Administration.
Budiman.PA, & Susanti.M. (2024). Analisis Faktor-Faktor yang Mempengaruhi Earnings Management pada Perusahaan Manufaktur di BEI. Jurnal Multiparadigma Akuntansi , VI(2), 787–796.
Burhan.FA. (2024, June 3). Ribuan Kantor Bank Tutup dalam 5 Tahun, Bagaimana Nasib Karyawannya Artikel ini telah tayang di Bisnis.com dengan judul “Ribuan Kantor Bank Tutup dalam 5 Tahun, Bagaimana Nasib Karyawannya?”, Klik selengkapnya di sini: https://finansial.bisnis.com/read/20240603/90/1770555/ribuan-kantor-bank-tutup-dalam-5-tahun-bagaimana-nasib-karyawannya. . Bisnis,Com.
Cupertino, C. M., Martinez, A. L., & da Costa, N. C. A. (2017). Earnings management strategies in Brazil: Determinant costs and temporal sequence. Contaduría y Administración, 62(5), 1460–1478. https://doi.org/10.1016/j.cya.2016.11.002
David, D., Marpaung, F. K., Sarah, E. M. , & Rahmi, I. ,. (2023). David, D., Marpaung, F. K., Sarah, E. M., Rahmi, I., & Perangin Angin, C. T. B. (2023). Effect of Return on Equity (ROE), Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR) on Stock Returns. International Journal Of Economics Social And Technology, 2(2), 49–56. International Journal Of Economics Social And Technology, 2(2), 49–56.
Do, H. L., Ngo, T. X., & Phung, Q. A. (2020). The effect of non-performing loans on profitability of commercial banks: Case of Vietnam. Accounting, 373–386. https://doi.org/10.5267/j.ac.2020.1.001
Duho, K. C. T. (2023). Determinants of capital adequacy and voluntary capital buffer among microfinance institutions in an emerging market. Cogent Economics & Finance, 11(2). https://doi.org/10.1080/23322039.2023.2285142
Fajarihza, R. (2024, October 2). Soal Fenomena Makan Tabungan Mantab Bos bni bbni Buka Suara. Financial Bisnis.
Fakhri Rana Sausan, Korawijayanti, L., & Arum Febriyanti Ciptaningtias. (2020). The Effect of Return on Asset (ROA), Debt to Equity Ratio (DER), Earning per Share (EPS), Total Asset Turnover (TATO) and Exchange Rate on Stock Return of Property and Real Estate Companies at Indonesia Stock Exchange Period 2012-2017. Ilomata International Journal of Tax and Accounting, 1(2), 103–114. https://doi.org/10.52728/ijtc.v1i2.66
Gultom, S. A., & Siregar, S. (2022). Penilaian Kesehatan Bank Syariah di Indonesia dengan Metode RGEC. Jurnal Ilmiah Ekonomi Islam, 8(1), 315. https://doi.org/10.29040/jiei.v8i1.4593
Hendra, & Herawaty.V. (2020). Analisis Pengaruh Rasio Keuangan yang Dimoderasi oleh Manajemen Laba terhadap Return Saham Studi Empiris pada Perusahaan Perbankan periode 2013-2018. Prosiding Seminar Nasional Pakar Ke 3 .
Hidayah.N, & Nurjanah.I. (2023). Profitabilitas dan Manajemen Laba selama Pandemi Covid-19: Studi Kasus pada Bank di Indonesia. Akuntansi Dan Manajemen, 18(1), 81–92.
Huang, H.-Y., & Ho, K.-C. (2020a). Liquidity, earnings management, and stock expected returns. The North American Journal of Economics and Finance, 54, 101261. https://doi.org/10.1016/j.najef.2020.101261
Huang, H.-Y., & Ho, K.-C. (2020b). Liquidity, earnings management, and stock expected returns. The North American Journal of Economics and Finance, 54, 101261. https://doi.org/10.1016/j.najef.2020.101261
Huda.Ainil. (2022). Pengaruh Kinerja Keuangan Perusahaan dan Manajemen Laba Terhadap Return Saham dengan Pemoderasi Kualitas Audit dan Dampaknya Terhadap Likuiditas Saham Perusahaan. Aktuaria : Jurnal Matematika Terapan, Statistika, Ekonomi Dan Manajemen Risiko , 1(1).
Kencana, D. T. (2021). Pengaruh Manajemen Laba Terhadap Return Saham Dengan Variabel Kontrol Return on Equity pada Perusahaan Manufaktur dalam bursa efek indonesia. technobiz : International Journal of Business, 4(2), 74. https://doi.org/10.33365/tb.v4i2.1390
Khan, M. A., Siddique, A., & Sarwar, Z. (2020). Determinants of non-performing loans in the banking sector in developing state. Asian Journal of Accounting Research, 5(1), 135–145. https://doi.org/10.1108/AJAR-10-2019-0080
Kibtiah.Maryani, & Silvi Reni Cusyana.SR. (2020). Pengaruh Capital Adequacy Ratio, Kepemilikan Asing dan Non Performing Loan terhadap Manajemen Laba Bank. Indonesian Journal of Economics Application, 2(1), 44–49.
Kurniati, E. R., & Putri, F. E. (2020). Pengaruh NPL, CAR, ROA dan BI rate terhadap penyaluran kredit pada bank umum yang terdaftar di bursa efek indonesia periode 2014 – 2016. Medikonis, 11(1), 71–84. https://doi.org/10.52659/medikonis.v11i1.28
Lestari, H. S. (2019). Determinants of capital adequacy ratio on banking industry: Evidence in Indonesia Stock Exchange. Jurnal Keuangan Dan Perbankan, 23(3). https://doi.org/10.26905/jkdp.v23i3.2981
Lestari, K. C., & Wulandari, S. O. (2019). Pengaruh Profitabilitas terhadap Manajemen Laba. Jurnal Akademi Akuntansi, 2(1). https://doi.org/10.22219/jaa.v2i1.7878
Lestari.puji, Azhar.Syaiful, & Nurwijayanti.Utik. (2019). The Determinant of “Earnings Management”: “Size Aspect” And “Non Performing Loans.” MIMBAR, 35(1), 104–116.
Maharani, S. G. (2021). Analisis Tingkat Kesehatan Bank Menggunakan Metode RGEC Terhadap Harga Saham Bank Pembangunan Daerah Tahun 2014-2018. Jurnal Mirai Management, 6(1), 39. https://doi.org/10.37531/mirai.v6i1.772
Meita, Iren. . (2019). Faktor-Faktor yang Mempengaruhi Perencanaa Pajak dan Manajemen Laba terhadap Harga Saham. . JURNAL ONLINE INSAN AKUNTAN, 4(2), 253–268.
Niewińska, K. (2020). Factors affecting stock return volatility in the banking sector in the euro zone. Journal of Economics and Management, 39, 132–148. https://doi.org/10.22367/jem.2020.39.07
P. Sihombing, & Sinaga. FP. (2020). Determinants of Fundamental Stock Return Factors at Textile and Garment Company, Analysis Data Panel for Period 2012 - 2019. DIJEFA , 1(4).
Paramastri, S. C., Purbayati, R., & Danisworo, D. S. (2021). Pengaruh Penilaian Tingkat Kesehatan Bank Terhadap Praktik Manajemen Laba Pada Bank Umum Syariah di Indonesia. Journal of Applied Islamic Economics and Finance, 1(2), 297–308. https://doi.org/10.35313/jaief.v1i2.2466
Pirgaip, B., & Uysal, A. (2023). The impact of non-performing loan sales on the stock market: The role of corporate governance in an emerging market. Borsa Istanbul Review, 23(3), 674–684. https://doi.org/10.1016/j.bir.2023.01.006
Proença, C., Augusto, M., & Murteira, J. (2023). The effect of earnings management on bank efficiency: Evidence from ECB-supervised banks. Finance Research Letters, 51, 103450. https://doi.org/10.1016/j.frl.2022.103450
Rahmi, P. P., & Herlina, L. (2021). Pengaruh CAR,NPL,BOPO, NIM, LDR terhadap ROA pada PT Bank Tabungan Negara,tbk Periode tahun 2008-2020. Jurnal Ekonomi : Journal of Economic, 12(01), 93–103. https://doi.org/10.47007/jeko.v12i01.4080
Safri, H., Prayoga, Y., & Hendry, R. S. M. (2020). analysis the bank’s health level and return of stock of banking in indonesian stock exchange. ecobisma (jurnal ekonomi, bisnis dan manajemen), 7(1), 129–138. https://doi.org/10.36987/ecobi.v7i1.1562
Salsabila, G., Chumaidiyah, E., & Zulbetti, R. (2021). Analysis of Stocks Return, Internal Factors, and Macroeconomics for Investor’s Decision Making. Proceedings of the 1st International Conference on Economics Engineering and Social Science, InCEESS 2020, 17-18 July, Bekasi, Indonesia. https://doi.org/10.4108/eai.17-7-2020.2303001
Sani, N. (2019). Pengaruh Capital Adequacy Ratio, Loan To Deposit Ratio Dan Non Performing Loan Terhadap Manajemen Laba Bank Periode 2013-2017. Perbanas Institut.
Saragih, F., Harahap, R. D., & Siregar, S. (2023). Analisis Determinan Paktik Manajemen Laba Pada Bank Umum Syariah di Indonesia. Jurnal Riset Akuntansi Dan Bisnis, 23(1), 73–81.
Simanjuntak DJP, & Haryanto 1. (n.d.). Pengaruh Return On Asset dan Return On Equity Terhadap Manajemen Laba Pada Perusahaan Tekstil dan Produk Tekstil.
Sulaeman, M., Kusnandar, H. F., Gunawan, G. G., Widyaningrum, M., & Kasetyaningsih, S. W. (2018). Pengaruh Debt To Equity Ratio Dan Non Performing Loan Terhadap Return Saham Emiten Bursa Efek Indonesia Subsektor Perbankan. Jurnal Ilmiah Manajemen Dan Bisnis, 19(1), 21–31. https://doi.org/10.30596/jimb.v19i1.1730
Suripto. (2023). Earnings management determinants: Comparison between Islamic and Conventional Banks across the ASEAN region. Asia Pacific Management Review, 28(1), 24–32. https://doi.org/10.1016/j.apmrv.2022.01.005
Suripto, S., & Supriyanto, S. (2021). Characteristics of banks as determinants of profit management for Islamic and conventional banks in ASEAN. Accounting, 1179–1188. https://doi.org/10.5267/j.ac.2021.2.020
Susilawati, S., & Nurulrahmatiah, N. (2021). Pengaruh Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Return on Asset (ROA) dengan Net Interest Margin (NIM) sebagai Variabel Mediasi pada Bank BUMN yang Terdaftar di BEI. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 11(1), 69. https://doi.org/10.30588/jmp.v11i1.833
Tahmat, T. (2020a). Pengaruh Tingkat Kesehatan Bank Terhadap Return Saham Bank Bumn Periode 2009-2018. EKUITAS (Jurnal Ekonomi Dan Keuangan), 4(3), 373–395. https://doi.org/10.24034/j25485024.y2020.v4.i3.4261
Tahmat, T. (2020b). Pengaruh Tingkat Kesehatan Bank Terhadap Return saham bank bumn periode 2009-2018. ekuitas (jurnal Ekonomi Dan Keuangan), 4(3), 373–395. https://doi.org/10.24034/j25485024.y2020.v4.i3.4261
Tang, S., & Alvita, W. (2021). The Effect of Earnings Management to Stock Return on Company Listed in Indonesia. Jurnal Ekonomi & Bisnis JAGADITHA, 8(2), 194–201. https://doi.org/10.22225/jj.8.2.2021.194-201
Yusoep Islami, A., Tham, J., Azam, S. M. F., Yusuf, E., & Ahmad, A. (2019). The Analysis of Factors Influencing Earning Management of Conventional Private Banking in Indonesia. The Journal of Social Sciences Research, 54, 1247–1252. https://doi.org/10.32861/jssr.54.1247.1252
Published
2024-11-30
How to Cite
SUDRAJAT, Enjat; MASITOH, Masitoh; MARWAH, Tia Hidayatul.
Bank Health, Profit Management and Its Impact on National Banking Stock Returns.
International Conference on Business Management and Accounting, [S.l.], v. 3, n. 1, p. 67-83, nov. 2024.
ISSN 2988-5590.
Available at: <https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/ICOBIMA/article/view/4637>. Date accessed: 17 mar. 2025.
doi: https://doi.org/10.35145/icobima.v3i1.4637.
Section
Articles
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