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The Effect of Profitability, Credit Quality and Covid-19 Pandemic on the Amount of Executive Compensation on Banking Companies in Indonesia

In: Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)

Author

Listed:
  • Wahyu Usmawati

    (Lampung University, Master of Accounting Science)

  • Ratna Septiyanti

    (Lampung University, Master of Accounting Science)

  • Usep Syaipudin

    (Lampung University, Master of Accounting Science)

Abstract

Disclosure of executive compensation has not been widely carried out in Indonesia. There are many factors that affect executive compensation. This research analyzes profitability, credit quality, and the Covid-19 pandemic on executive compensation in banking companies in Indonesia. This study is a quantitative study using targeted sampling. The data collection method for this study is to document the Annual Report 2018–2020 by downloading it from the website www.idx.co.id and each company's website. The results of the study, in part, indicate that projected profitability as return on assets (ROA) has a significant impact on executive compensation. Credit quality as a proxy for Non-Performing Loans (NPL) has an insignificant negative effect on executive compensation. Meanwhile, Covid-19 has no significant effect on executive compensation at Indonesian banking companies.)

Suggested Citation

  • Wahyu Usmawati & Ratna Septiyanti & Usep Syaipudin, 2023. "The Effect of Profitability, Credit Quality and Covid-19 Pandemic on the Amount of Executive Compensation on Banking Companies in Indonesia," Advances in Economics, Business and Management Research, in: Nairobi & Yuliansyah & Habibullah Jimad & Ryzal Perdana & Gede Eka Putrawan & Trio Yuda Septiawan (ed.), Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), pages 184-193, Springer.
    • Handle: RePEc:spr:advbcp:978-2-38476-064-0_20
    DOI: 10.2991/978-2-38476-064-0_20
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