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PENGARUH FINANCIAL PERFORMANCE TERHADAP EARNINGS MANAGEMENT: STUDI PADA PERBANKAN DI NEGARA-NEGARA ASEAN

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ABSTRACT THE EFFECT OF FINANCIAL PERFORMANCE ON EARNINGS MANAGEMENT: A STUDY ON BANKING IN ASEAN COUNTRIES Nanny Wilona Dwiutami NIM 1532065 A research conducted aims to determine whether there is a financial performance effect on earnings management. Financial performance is measured using return on assets (ROA), beban operasional pendapatan operasional (BOPO), nonperforming loans (NPL), loans to deposit ratio (LDR), net interest margin (NIM) and earnings management are measured using discretionary accruals. This research was conducted on the banking sub-sector companies listed on the ASEAN stock exchange. Sampling using purposive sampling method, and obtained 315 samples. This study used secondary data, namely from the company's financial statements. The results of this study indicate that: (1) the financial performance conditions in ASEAN are vary (2) countries whose its banks tend to do earnings management by reducing profits and also increasing profits (3) significant test results indicated that there is no significant effect between profitability on earnings management (4) significant test results indicated that there is no significant effect between operating efficiency on earnings management (5) significant test results indicated that there is no significant influence between debt management and earnings management (6) significant test results indicated that there is a significant influence between liquidity and earnings management (7) significant test results indicated that there is no significant effect between market value on earnings management. (8) significant test result indicated that simultaneously there is a significant effect between financial performance and earnings management. Keywords: Financial Performance, Earnings Management, Banking