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

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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

Authors
Wahyu Usmawati1, *, Ratna Septiyanti1, Usep Syaipudin1
1Master of Accounting Science, Lampung University, Bandar Lampun, Lampung, Indonesia
*Corresponding author. Email: wahyu.usmawati200276@gmail.com
Corresponding Author
Wahyu Usmawati
Available Online 30 May 2023.
DOI
10.2991/978-2-38476-064-0_20How to use a DOI?
Keywords
profitability; credit quality; ROA; NPL; Covid-19; executive compensation
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.)

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
30 May 2023
ISBN
10.2991/978-2-38476-064-0_20
ISSN
2352-5428
DOI
10.2991/978-2-38476-064-0_20How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Wahyu Usmawati
AU  - Ratna Septiyanti
AU  - Usep Syaipudin
PY  - 2023
DA  - 2023/05/30
TI  - The Effect of Profitability, Credit Quality and Covid-19 Pandemic on the Amount of Executive Compensation on Banking Companies in Indonesia
BT  - Proceedings of the International Conference of Economics, Business, and Entrepreneur (ICEBE 2022)
PB  - Atlantis Press
SP  - 184
EP  - 193
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-2-38476-064-0_20
DO  - 10.2991/978-2-38476-064-0_20
ID  - Usmawati2023
ER  -