RISK MANAGEMENT AND EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE IN ISLAMIC BANKING: AN EMPIRICAL STUDY OF INDONESIA

Authors

  • Oki Sania Riski Universitas Islam Negeri Raden Fatah Palembang
  • Rika Lidyah Universitas Islam Negeri Raden Fatah Palembang
  • Titin Hartini Universitas Islam Negeri Raden Fatah Palembang

DOI:

https://doi.org/10.22437/jbsmr.v6i1.22721

Keywords:

Risk Management, Earnings Management, Financial Performance

Abstract

This study aims to determine the effect of risk management and earnings management on financial performances in Islamic banking: an empirical study of Indonesia. This study uses a quantitative research method. As for the sampling technique, we used purposive sampling. The type of data is secondary data. The samples used in this study were ten banks registered with the Financial Services Authority from 2015 to 2020. Data analysis in this study used the application of the SEM-PLS. This research indicates that risk management and earnings management affect financial performance.

Keywords: Risk Management, Earnings Management, Financial Performance.

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www.ojk.co.id

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Published

2023-02-08

How to Cite

Riski, O. S. ., Lidyah, R. ., & Hartini, T. (2023). RISK MANAGEMENT AND EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE IN ISLAMIC BANKING: AN EMPIRICAL STUDY OF INDONESIA. JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW, 6(1), 46-49. https://doi.org/10.22437/jbsmr.v6i1.22721

Issue

Vol. 6 No. 1 (2022): JBSMR, Vol. 6 No.1, December 2022

Section

Table of Contents

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Copyright (c) 2022 Oki Sania Riski, Rika Lidyah, Titin Hartini

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.