The Social Sciences
ISSN: Online 1993-6125ISSN: Print 1818-5800
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Credit Risk and Earning Management Mediate the Relationship Between Cash Compensation and Bank Performance: Evidence from Indonesia
K.D. Karlina Aprilia, Abdul Rohman, Anis Chariri and Imam Ghozali
Page: 5060-5070 | Received 21 Sep 2022, Published online: 21 Sep 2022
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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.
How to cite this article:
K.D. Karlina Aprilia, Abdul Rohman, Anis Chariri and Imam Ghozali. Credit Risk and Earning Management Mediate the Relationship Between Cash Compensation and Bank Performance: Evidence from Indonesia.
DOI: https://doi.org/10.36478/sscience.2016.5060.5070
URL: https://www.makhillpublications.co/view-article/1818-5800/sscience.2016.5060.5070