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

Journal of Business Studies and Management Review · Vol. 6 No. 1 (2023) · pp. 46–49

DOI
10.22437/jbsmr.v6i1.22721
ISSN
2597-6265, 2597-369X
Published
2023-02-08
Publisher
Management Department, Faculty of Economics and Business, Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

English

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.

Indonesian

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen risiko dan manajemen laba terhadap kinerja keuangan pada perbankan syariah: studi empiris di Indonesia. Penelitian ini menggunakan metode penelitian kuantitatif. Adapun teknik pengambilan sampel menggunakan purposive sampling. Jenis datanya adalah data sekunder. Sampel yang digunakan dalam penelitian ini adalah sepuluh bank yang terdaftar di Otoritas Jasa Keuangan dari tahun 2015 sampai dengan tahun 2020. Analisis data dalam penelitian ini menggunakan aplikasi SEM-PLS. Hasil penelitian ini menunjukkan bahwa manajemen risiko dan manajemen laba berpengaruh terhadap kinerja keuangan. Kata Kunci: Manajemen Risiko, Manajemen Laba, Kinerja Keuangan.

Keywords

Collaboration network of the authors

21 authors · 58 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Hasanuddin University
  • Universitas Papua
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Amri AmirAffiliation unknown2
Sri RahayuHasanuddin University1
Syahmardi YacobAffiliation unknown1
Tona Aurora LubisAffiliation unknown1
JUNAIDI JUNAIDIAffiliation unknown1
MISMIWATI MISMIWATIAffiliation unknown1
Karinta FakhiraAffiliation unknown1
Fernando AfricanoAffiliation unknown1
Riduwansah RiduwansahAffiliation unknown1
Rani SafitriAffiliation unknown1
Rachmania RachmaniaAffiliation unknown1
Elda Irma Jeanne Joice KawulurUniversitas Papua1
Wolly CandramilaAffiliation unknown1
Asriah Nurdini MardiyyaningsihAffiliation unknown1
Eneng Nunuz RohmatullayalyAffiliation unknown1
Khofifah Azmi BilqisAffiliation unknown1
Yulia KurniatiAffiliation unknown1
Monika Susi SuvaniAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jbsmr/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">RISK MANAGEMENT AND EARNINGS MANAGEMENT ON FINANCIAL PERFORMANCE IN ISLAMIC BANKING: AN EMPIRICAL STUDY OF INDONESIA</dc:title>
	<dc:creator xml:lang="en">Riski, Oki Sania </dc:creator>
	<dc:creator xml:lang="en">Lidyah, Rika </dc:creator>
	<dc:creator xml:lang="en">Hartini, Titin</dc:creator>
	<dc:subject xml:lang="en">Risk Management</dc:subject>
	<dc:subject xml:lang="en">Earnings Management</dc:subject>
	<dc:subject xml:lang="en">Financial Performance</dc:subject>
	<dc:description xml:lang="en">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.</dc:description>
	<dc:description xml:lang="id">Penelitian ini bertujuan untuk mengetahui pengaruh manajemen risiko dan manajemen laba terhadap kinerja keuangan pada perbankan syariah: studi empiris di Indonesia. Penelitian ini menggunakan metode penelitian kuantitatif. Adapun teknik pengambilan sampel menggunakan purposive sampling. Jenis datanya adalah data sekunder. Sampel yang digunakan dalam penelitian ini adalah sepuluh bank yang terdaftar di Otoritas Jasa Keuangan dari tahun 2015 sampai dengan tahun 2020. Analisis data dalam penelitian ini menggunakan aplikasi SEM-PLS. Hasil penelitian ini menunjukkan bahwa manajemen risiko dan manajemen laba berpengaruh terhadap kinerja keuangan.
Kata Kunci: Manajemen Risiko, Manajemen Laba, Kinerja Keuangan.</dc:description>
	<dc:publisher xml:lang="en">Management Department, Faculty of Economics and Business, Universitas Jambi</dc:publisher>
	<dc:date>2023-02-08</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://online-journal.unja.ac.id/jbsmr/article/view/22721</dc:identifier>
	<dc:identifier>10.22437/jbsmr.v6i1.22721</dc:identifier>
	<dc:source xml:lang="en">Journal of Business Studies and Management Review; Vol. 6 No. 1 (2022): JBSMR, Vol. 6 No.1, December 2022; 46-49</dc:source>
	<dc:source>2597-6265</dc:source>
	<dc:source>2597-369X</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jbsmr/article/view/22721/14793</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2022 Oki Sania Riski, Rika  Lidyah, Titin Hartini</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>