The purpose of this paper is to examine the effects of the implementation of the International Public Sector Accounting Standards (IPSAS) on Nigeria’s financial reporting quality.,The study employed a survey research design to determine the effects of the implementation of the IPSAS on Nigeria’s financial reporting quality. Partial Least Square 3(SmartPLS 3) technique of analysis was applied to achieve the research objective.,The study found that accountability positively and significantly affects the quality of financial reporting in Nigeria. Specifically, IPSAS has improved the level of accountability, which in turn improved Nigeria’s financial reporting quality.,The study only explored two explanatory variables whereas other variables such as transparency, corruption minimization, comparability and faithful representation were not considered in this study. It is, therefore, recommended that further studies could expand the scope to cover some other variables not included in this paper.,IPSAS-Accrual has engendered the Nigerian Government to launch the Asset Tracking and Management Project (ATMProject) in order to easily track its assets for the purpose of accountability. Thus, accountability was discovered in this study to be the most essential factor to enhance the quality of financial reporting using accrual-based IPSAS in Nigeria.,Accountability will impact positively on the lives of Nigerians in relation to the application of public funds to impact on the lives of the masses.,The statistical significance of accountability found in this study, using partial least square technique of data analysis, will further enhance financial integrity in the country.

Effects of implementation of International Public Sector Accounting Standards on Nigeria’s financial reporting quality

The purpose of this research is to determine the influence of banking financial ratio on Financial Distress. The independent variables used in this research are CAR, NPL, BOPO, ROA and LDR, also the dependent variable that is used in this research is Financial Distress. The population used in this research are the 48 banking companies that is listed in the Indonesia Stock Exchange during the period of 2016-2020, and the samples used are 40 manufacture companies which were taken by using purposive sampling method. The analysis method used in this research is logistic regression and is processed using SPSS Statistics 25 software. The result of the this research states that ROA has a significant effect on Financial Distress, while CAR, NPL, BOPO and LDR has no significant effect towards Financial Distress.

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Analysis of CAMEL ratio on financial distress banking companies in Indonesia

This study aims to analyze the influence of financial ratios proxied with Non Performing Loans (NPLs), Loans to Deposit Ratio (LDR), Operational Costs to Operating Income (BOPO), and Return On Assets (ROA) to financial distress. The data used in this research is obtained from the Annual Publication Financial Report of commercial bank period 2011-2015.The population in this study were 35 commercial banks registered in the Directory of Bank Indonesia in the category of Private Foreign Exchange National Banks. After passing the stage of purposive sampling, obtained 16 (distress). The statistical method used to test the research hypothesis is logistic regression method.results showed that all ratios simultaneously (simultaneously) have an effect on financial distress but partially have no effect. The NPL ratio has no significant positive effect, LDR ratio has no significant positive effect, BOPO ratio has negative effect is not significant and ROA ratio has negative effect is not significant. Keywords: NPL, LDR, BOPO, ROA, Financial Distress, Logistic Regression

Nicky Audina

Papers

Effect of Financial Distress Ratio Banking Company in Indonesia Period 2011-2015