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Role of ABAS and bureaucratic reformation in improving governmental financial performance through financial decision making

Affandi, Muhammad Arief; Murwaningsari, Etty; … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 11, pp. 1069-1075

Persistent link: https://www.econbiz.de/10012671866

Does IFRS 7 disclosure weaken earnings management? : evidence from Indonesian conventional commercial banks

Valdiansyah, Riyan Harbi; Murwaningsari, Etty; … - In: ACRN journal of finance and risk perspectives 11 (2022), pp. 158-174

This study examines the influence of derivative instruments, income diversification, and liquidity ratios on earnings management with IFRS 7 disclosure as a moderating variable. The sample used consists of 129 conventional commercial banks that are listed and 116 banks that are not listed on the...

Persistent link: https://www.econbiz.de/10014235069

The Effect of Earnings Management and Signaling on Loss Loan Provision : The Role of Bank Capitalization

Submitter, GATR Journals; Jasman, Jasman; … - 2021

Objective - Loan loss provision is an accrual for the banking industry, and therefore has a significant effect on bank accounting earnings and capital requirements. Previous studies showed inconsistent results for the relationship between earnings management, signaling, and loan loss provision....

Persistent link: https://www.econbiz.de/10013220444

The effect of earnings smoothing and earnings informativeness on firm value with managerial ability as a moderating variable

Sinuraya, Candra; Mayangsari, Sekar - In: International journal of economics and financial issues … 14 (2024) 2, pp. 178-185

Persistent link: https://www.econbiz.de/10014584075

Assets value added and assets liquidity on stock liquidity : evidence in Indonesia

Pandiangan, Roristua; Basri, Yuswar Z.; Mayangsari, Sekar - In: International journal of finance & banking studies : JJFBS 11 (2022) 4, pp. 78-88

Persistent link: https://www.econbiz.de/10014250295

Effect of investment decision and tax management on stock liquidity

Pandiangan, Roristua; Murwaningsari, Etty - In: International journal of finance & banking studies : JJFBS 9 (2020) 3, pp. 64-77

Persistent link: https://www.econbiz.de/10012267959

The effects of earnings quality, conservatism, and real earnings management on the company's performance and information asymmetry as a moderating variable

Machdar, Nera Marinda; Manurung, Adler Hayman; … - In: International journal of economics and financial issues … 7 (2017) 2, pp. 309-318

Persistent link: https://www.econbiz.de/10011789122

Does green supply chain management improve sustainable performance?

Rizki, Adam Firman; Murwaningsari, Etty; Sudibyo, … - In: International Journal of Energy Economics and Policy : IJEEP 12 (2022) 6, pp. 323-331

Persistent link: https://www.econbiz.de/10014233561

Earnings quality determinants in pre-corona crisis : another insight from bank core capital categories

Valdiansyah, Riyan Harbi; Murwaningsari, Etty - In: Asian journal of accounting research 7 (2022) 3, pp. 279-294

Persistent link: https://www.econbiz.de/10013414239

Factors influencing non-tax revenue sustainability in Indonesian government institutions : the mediating role of accountability

Wibowo, Puji; Murwaningsari, Etty - In: Cogent business & management 11 (2024) 1, pp. 1-26

Non-tax revenue (NTR) is a source of national revenue that has significantly grown over the last two decades in Indonesia. Apart from the achievement of NTR in the national budget which shows a positive trend, there are still accountability issues that were disclosed by the Supreme Audit Agency...

Persistent link: https://www.econbiz.de/10014530810