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

Wahyu Usmawati (), Ratna Septiyanti () and Usep Syaipudin
Additional contact information
Wahyu Usmawati: Lampung University, Master of Accounting Science
Ratna Septiyanti: Lampung University, Master of Accounting Science
Usep Syaipudin: Lampung University, Master of Accounting Science

A chapter in Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022), 2023, pp 184-193 from Springer

Abstract: 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.)

Keywords: profitability; credit quality; ROA; NPL; Covid-19; executive compensation (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-2-38476-064-0_20

Ordering information: This item can be ordered from
http://www.springer.com/9782384760640

DOI: 10.2991/978-2-38476-064-0_20

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().