Credit Risk and Earning Management Mediate the Relationship Between Cash Compensation and Bank Performance: Evidence from Indonesia

APRILIA, Karlina and Rohman, Abdul and CHARIRI, Anis and Ghozali , Imam (2016) Credit Risk and Earning Management Mediate the Relationship Between Cash Compensation and Bank Performance: Evidence from Indonesia. The Social Sciences, 11 (21). pp. 5060-5070.

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Abstract

The objective of this study to investigate the association between cash compensation and bank performance and to observe whether credit risk and earning management mediate the relationship between cash compensation and bank performance. Data collected from 34 banks that listed on the Indonesian Stock Exchange for the period 2009-2014. The result showed that cash compensation has direct effect on bank performance. Credit risk was not a mediating variabel but earning management was able to mediate relationship between cash compensation and bank performance.

Item Type:Article
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:66656
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Nov 2018 23:19
Last Modified:18 Nov 2018 23:19

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