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All Journal Jurnal Fairness
Novita Sari
Fakultas Ekonomi Universitas Bengkulu
Economics, Econometrics & Finance

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PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BANK YANG TERDAFTAR DI BURSA EFEK INDONASIA Indah Rafika; Husaini Husaini; Novita Sari
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.973 KB) | DOI: 10.33369/fairness.v10i1.15226

Abstract

The purpose of this study is to examine the effect of good corporate governance (GCG) on earnings management of Indonesian banks that listed in Indonesia Stock Exchange. The GCG in this study is proxied by independent commissioners, board of commisioner size, audit committee, and audit reputation. The earnings management as measured by major accruals in the banking sector, namely Loan Loss Provisions (LLP). The sample in this study was 39 indonesian banks that listed on the Indonesia Stock Exchange for the period 2014-2018. The results show that board size has a negative effect on earnings management. On the other hand, independent commissioners, audit committees, and auditors' reputation have no effect on earnings management.
CREDIT RISK MANAGEMENT AT BANK BENGKULU MAIN BRANCH DURING COVID-19 PANDEMIC Tri Martini; Husaini Husaini; Novita Sari
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.348 KB) | DOI: 10.33369/fairness.v10i1.15230

Abstract

This research purpose is to describe credit risk management at Bank Bengkulu during covid-19 pandemic. This research is a descriptive study that focuses on the phenomenon of activity, namely credit risk management activities done by credit analysts, branch vice leaders and branch leaders. Data collection is done through observations, interviews and documentation that are intended to test each other on the information obtained. This research concluded that credit risk management conducted by Bank Bengkulu main branch is credit risk identification, credit risk measurement and assessment, credit risk control and credit risk monitoring. This research found in the identification stage, credit risk measurement and assessment is done by credit analysts manually or subjectively by making credit analysis reports. During the Covid-19 pandemic, business sectors directly affected such as tourism, hospitality, transportation and service sectors were temporarily suspended for credit disbursement.
Co-Authors Husaini Husaini Indah Rafika Tri Martini