Rural Bank Financial Performance: Evidence from Indonesia

Dwi Prastowo Darminto
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Dwi Prastowo Darminto: Universitas Pancasila, Faculty of Economics and Business, Indonesia

The Journal of Social Sciences Research, 2019, vol. 5, issue 2, 491-497

Abstract: This study aims to examine and analyze the influence of managerial ownership level, compliance level of accounting standard implementation, and assurance quality on financial reporting quality. This study also measures the influence of the variables of financial reporting quality, managerial ownership level, and risk management quality on rural bank financial performance. The method used in this research is the verificative research method with the survey approach, statistically processed by using PLS-SEM, with the aim to obtain the facts about the phenomena that occur and to seek information on the actual and systematic financial reporting quality and its impact on the rural bank financial performance. The findings of this study indicated that the compliance level of accounting standard implementation significantly influences financial reporting quality. The variable of managerial ownership level and assurance quality insignificantly influence financial reporting quality. The variables of financial reporting quality, managerial ownership level, and risk management quality also have insignificant influence on the rural bank financial performance.

Keywords: Rural bank financial performance; Managerial ownership level; Risk management quality; Compliance level with accounting standard implementation; Assurance quality; Financial reporting quality. (search for similar items in EconPapers)
Date: 2019
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