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Risk Management Financial Distress Prediction and Earnings Management in Indonesian Banks

APTISI Transactions on Management (ATM) · Vol. 10 No. 3 (2026) · hlm. 318–331

DOI
10.33050/atm.v10i3.2655
ISSN
2622-6804, 2622-6812
Terbit
2026-08-24
Penerbit
Pandawan
Bahasa
en
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

The risks faced by financial institutions, particularly banks, can influence financial performance, institutional stability, and managerial reporting behavior. As financial intermediaries and key institutions supporting economic growth, banks require effective risk management to maintain financial resilience. This study aims to examine the relationship between bank risk management, financial distress prediction, and earnings management practices in commercial banks listed on the Indonesia Stock Exchange. The study covers the 2019–2022 period, including pre-pandemic conditions, the COVID-19 disruption, and the early recovery phase. Using a quantitative approach with panel data regression analysis supported by EViews software, this study analyzes 27 commercial banks selected through purposive sampling based on complete annual report data. Bank risk management is represented by credit risk, market risk, liquidity risk, and operational risk, while financial distress and earnings management are measured using established financial models. The results show that credit risk does not significantly affect financial distress or earnings management. Market risk significantly affects earnings management but does not influence financial distress. Liquidity risk and operational risk significantly affect both financial distress and earnings management, while financial distress significantly influences earnings management. These findings highlight that liquidity and operational efficiency are important indicators for banking risk control, early warning systems, and transparent financial governance in Indonesian listed banks.

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20 penulis · 48 tautan kepenulisan bersama · 14 lintas organisasi

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  • Universitas Raharja
  • Universitas Buddhi Dharma
  • IPB University
  • Universitas Ahmad Dahlan
  • Centro Escolar University
  • State University of Semarang
  • Sekolah Tinggi Ilmu Ekonomi Yasa Anggana
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Suhendra SuhendraUniversitas Ahmad Dahlan1
Greian April PangilinanCentro Escolar University1
Muhammad Ghifari IlhamUniversitas Raharja1
Prabawati NurhabibahState University of Semarang1
Lina NurjanahIPB University1
Roby Syaiful UbedIPB University1
Untung RahardjaUniversitas Raharja1
Nur AzizahUniversitas Raharja1
Mohamad RakhmansyahUniversitas Raharja1
Imam Ryan MaulanaAfiliasi tidak diketahui1
Rizky SebastianAfiliasi tidak diketahui1
Alfri AdiwijayaUniversitas Raharja1
Yusuf TojiriSekolah Tinggi Ilmu Ekonomi Yasa Anggana1
Nasrul HidayatUniversitas Raharja1
Cristiano Gatot WagnerAfiliasi tidak diketahui1
Marviola HardiniUniversitas Raharja1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://ijc.ilearning.co/ATM/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Risk Management Financial Distress Prediction and Earnings Management in Indonesian Banks</dc:title>
	<dc:creator xml:lang="en">Suhendra, Suhendra</dc:creator>
	<dc:creator xml:lang="en">Limajatini, Limajatini</dc:creator>
	<dc:creator xml:lang="en">Rodriguez, Marta</dc:creator>
	<dc:creator xml:lang="en">Komara, Maulana Arif</dc:creator>
	<dc:subject xml:lang="en">Risk Management</dc:subject>
	<dc:subject xml:lang="en">Financial Distress</dc:subject>
	<dc:subject xml:lang="en">Earnings Management</dc:subject>
	<dc:subject xml:lang="en">Operational Risk</dc:subject>
	<dc:subject xml:lang="en">Commercial Banks</dc:subject>
	<dc:description xml:lang="en">The risks faced by financial institutions, particularly banks, can influence financial performance, institutional stability, and managerial reporting behavior. As financial intermediaries and key institutions supporting economic growth, banks require effective risk management to maintain financial resilience. This study aims to examine the relationship between bank risk management, financial distress prediction, and earnings management practices in commercial banks listed on the Indonesia Stock Exchange. The study covers the 2019–2022 period, including pre-pandemic conditions, the COVID-19 disruption, and the early recovery phase. Using a quantitative approach with panel data regression analysis supported by EViews software, this study analyzes 27 commercial banks selected through purposive sampling based on complete annual report data. Bank risk management is represented by credit risk, market risk, liquidity risk, and operational risk, while financial distress and earnings management are measured using established financial models. The results show that credit risk does not significantly affect financial distress or earnings management. Market risk significantly affects earnings management but does not influence financial distress. Liquidity risk and operational risk significantly affect both financial distress and earnings management, while financial distress significantly influences earnings management. These findings highlight that liquidity and operational efficiency are important indicators for banking risk control, early warning systems, and transparent financial governance in Indonesian listed banks.</dc:description>
	<dc:publisher xml:lang="en">Pandawan</dc:publisher>
	<dc:date>2026-08-24</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ijc.ilearning.co/ATM/article/view/2655</dc:identifier>
	<dc:identifier>10.33050/atm.v10i3.2655</dc:identifier>
	<dc:source xml:lang="en">APTISI Transactions on Management (ATM); Vol. 10 No. 3 (2026): September; 318-331</dc:source>
	<dc:source xml:lang="id">APTISI Transactions on Management (ATM); Vol 10 No 3 (2026): September; 318-331</dc:source>
	<dc:source>2622-6804</dc:source>
	<dc:source>2622-6812</dc:source>
	<dc:source>10.33050/3j2htb49</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://ijc.ilearning.co/ATM/article/view/2655/972</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Suhendra Suhendra, Limajatini Limajatini, Marta Rodriguez, Maulana Arif Komara</dc:rights>
	<dc:rights xml:lang="en">http://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>