The Determinants of Malus on Regional Development Bank (BPD) in Indonesia

Rana, Syifa Medinda (2021) The Determinants of Malus on Regional Development Bank (BPD) in Indonesia. Diploma thesis, Universitas Andalas.

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This study was conducted to determine the factors that influence the choose of malus on Regional Development Bank (BPD) in Indonesia. Malus is a policy to defer the payment of deferred variable remuneration. The policy regarding malus is based on Financial Services Authority Regulation No. 45/POJK.03/2015 which aims to anticipate risks that may occur in banks. This is done by deferring the payment of variable remuneration to parties who are material risk takers. Factors that affect malus are seen from several variables on bank performance and corporate governance. This research is a quantitative study using secondary data, namely the annual reports of BPD from 2017-2019 that are published. Data analysis in this study was carried out using logistic regression analysis. The results show that the net interest margin (NIM) has a significant effect on the probability of Regional Development Bank (BPD) to choose malus. Banks that have a smaller NIM are preferred to choose malus as deferred variable remuneration payments. While indicators on corporate governance do not affect the used of malus on BPD in Indonesia.

Item Type: Thesis (Diploma)
Primary Supervisor: Dr. Rahmat Febrianto, SE., M.Si., Ak., CA
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 29 Nov 2021 04:56
Last Modified: 29 Nov 2021 04:56

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