Journal of Global Economics, Management and Business Research

The Effect of Good Corporate Governance Mechanisms and Earnings Quality on Non-Performing Loans: Evidence from Indonesian Banking Companies

2026-05-30T07:13:37+00:00

Background: Corporate governance plays a crucial role in ensuring transparency, accountability, and effective risk management, particularly in the banking sector where weak governance can lead to financial crises and corporate failures. In Southeast Asia, persistent governance weaknesses and rising Non-Performing Loans (NPLs) highlight the importance of strong governance mechanisms in maintaining banking stability and financial performance.

Aims: This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms and earnings quality on Non-Performing Loan (NPL) in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period.

Study Design: This study employed a quantitative research design using panel data regression analysis.

Place and Duration of Study: The study used panel data from 43 banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024, resulting in 215 firm-year observations.

Methodology: This study used secondary data obtained from the annual reports and financial statements of banking companies listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling techniques based on predetermined criteria. The independent variables consisted of institutional ownership, independent commissioners, gender diversity, and earnings quality, while Non-Performing Loan (NPL) served as the dependent variable. Panel data regression analysis with the Random Effect Model (REM) was applied to test the relationship between the variables. The study was grounded in agency theory and stakeholder theory to explain the role of corporate governance and earnings integrity in controlling credit risk.

Results: The findings show that institutional ownership, independent commissioners, and gender diversity have negative but statistically insignificant effects on Non-Performing Loan (NPL). Meanwhile, earnings quality has a significant positive effect on NPL. These results indicate that the Good Corporate Governance mechanisms examined in this study have not been effective in significantly reducing credit risk, while earnings quality demonstrates a significant relationship with NPL in Indonesian banking companies.

Conclusion: Good Corporate Governance mechanisms and earnings quality play an important role in reducing Non-Performing Loan (NPL) levels in Indonesian banking companies. Stronger governance structures and higher-quality earnings can improve monitoring effectiveness, support prudent decision-making, and enhance banking financial stability. These findings provide empirical evidence for regulators, investors, and banking management regarding the importance of governance quality and earnings integrity in credit risk management.

The Influence of Social Innovation and Digital Knowledge Sharing on Social Enterprise Sustainability: The Moderating Role of Community Engagement

2026-05-30T07:18:10+00:00

Background: The development of social enterprises shows a shift from purely philanthropic organizations to hybrid models that combine social value, economic sustainability, and community innovation, where social innovation and digital knowledge sharing support sustainability, strengthened by community engagement despite challenges in maintaining participation, stable business models, and long-term social impact.

Aims: This study aims to examine the influence of social innovation and digital knowledge sharing on social enterprise sustainability, as well as the moderating role of community engagement in strengthening these relationships.

Place and Duration of Study: The study was conducted among social enterprise actors, community-based business groups, and social entrepreneurship organisations engaged in empowerment and digital knowledge-sharing activities during the research period.

Methodology: This research employed a quantitative explanatory approach. Data were collected using a structured questionnaire with a five-point Likert scale. Respondents were selected through purposive sampling based on their involvement in social enterprise activities. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to test the relationships between variables and the moderating effect of community engagement.

Results: The findings reveal that social innovation has a positive and significant effect on social enterprise sustainability. Social enterprises capable of creating innovative social solutions and collaborative programs tend to achieve stronger sustainability performance. The study also found that digital knowledge sharing positively influences social enterprise sustainability, indicating that the use of digital platforms for sharing information, experiences, and business knowledge strengthens organisational and community capacity. Furthermore, community engagement significantly moderates the relationships between social innovation and sustainability, as well as between digital knowledge sharing and sustainability. The results indicate that active community participation enhances the effectiveness of innovation and digital knowledge-sharing practices in supporting long-term sustainability.

Conclusion: This study concludes that social innovation and digital knowledge sharing are important determinants of social enterprise sustainability, while community engagement acts as a strengthening factor that enhances the effectiveness of both variables. Social enterprises that actively innovate, manage digital knowledge, and involve communities are more likely to achieve sustainable economic and social outcomes.

Strategic Management and Organisational Leadership in Cybersecurity of Deposit Money Banks in Nigeria

2026-06-23T13:16:10+00:00

This study examined the effect of strategic planning and leadership commitment on cybersecurity effectiveness in deposit money banks in Nigeria, with information technology infrastructure included as a control variable. The study adopted a quantitative survey research design to assess how managerial and technological factors relate to cybersecurity outcomes in selected banks. Data were collected through structured questionnaires administered to employees involved in information technology, risk management, internal control, operations, and management functions. Of the 370 questionnaires distributed, 345 valid responses were obtained and used for analysis. Descriptive statistics and regression analysis were employed to examine the relationships among the study variables and to test the formulated hypotheses. The results showed that strategic planning had a positive and significant effect on cybersecurity effectiveness, indicating that clearer cybersecurity planning, resource allocation, and periodic risk assessment support improved cyber-risk management. Leadership commitment also had a positive and significant effect, suggesting that management support, funding, policy enforcement, and a cybersecurity-conscious organisational culture contribute to stronger cybersecurity outcomes. In addition, information technology infrastructure had a positive and significant effect on cybersecurity effectiveness, confirming the importance of reliable systems, secure networks, and threat-detection mechanisms. The findings imply that cybersecurity effectiveness in Nigerian deposit money banks depends on the combined influence of strategic planning, committed leadership, and robust information technology infrastructure. The study concludes that cybersecurity should be treated as both a managerial and technological responsibility. It recommends stronger cybersecurity governance, the integration of cybersecurity into strategic planning, increased leadership involvement, and sustained investment in modern information technology infrastructure.

Job Burnout, Worklife Balance and Quiet Quitting: The Mediating Role of Turnover Intention among Gen Z Employees in Bandung

2026-07-04T13:36:36+00:00

Quiet quitting has become an emerging workplace issue among Generation Z employees, yet evidence on its antecedents in the Indonesian context remains limited. This study examines the influence of job burnout and work-life balance on quiet quitting, with turnover intention as an intervening variable among Generation Z employees in Bandung. A quantitative causal-associative design was applied. The population comprised Generation Z employees working in Bandung, and 100 respondents were selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analysed with SPSS through validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, coefficients of determination, and Sobel tests. The findings show that job burnout has a positive and significant effect on turnover intention and quiet quitting, whereas work-life balance has a negative and significant effect on both outcomes. Turnover intention also has a positive and significant effect on quiet quitting. The Sobel test indicates that turnover intention mediates the effects of job burnout and work-life balance on quiet quitting. These findings indicate that burnout management, work-life balance improvement, and attention to employees’ intention to leave are relevant to reducing quiet quitting among Generation Z employees in Bandung. The study contributes to organisational behaviour literature by clarifying the direct and indirect mechanisms linking burnout, work-life balance, turnover intention, and quiet quitting.

Analysing Social Media’s Role in Developing Emotional Attachment and Driving Cross Buying behaviour: A Bibliometric Study

2026-07-04T13:41:42+00:00

This bibliometric study maps the development of scholarly literature on the relationship between social media marketing, emotional attachment and cross-buying behaviour. Bibliographic data were collected over a two-week period from Crossref through Publish or Perish using three search keywords: Social Media Marketing, Emotional Attachment and Cross-Buying. Each search produced 1,000 publication records, giving an initial dataset of 3,000 documents. The records were analysed in VOSviewer using keyword co-occurrence network analysis, overlay visualisation and density visualisation. The findings show that the literature is organised around connected keyword clusters. Social media marketing appears with concepts such as social media, advertising, brand, brand awareness, purchase intention and loyalty, while attachment appears with concepts such as emotion, individual, age and attachment style. Linking terms, including factor, mediating role and review, indicate conceptual connections between marketing activity, consumer emotion and behavioural outcomes. The overlay visualisation suggests temporal variation in the emergence of research topics, whereas the density visualisation indicates that attachment and social media marketing are the most prominent keywords in the dataset. The study provides a structured overview of the knowledge base and identifies dominant themes and potential areas for further inquiry on social media marketing, emotional attachment and cross-buying behaviour in digital marketing scholarship.

The Nexus between Climate Risk and Financial Performance of Selected Universal Banks on Ghana Stock Exchange

2026-07-10T06:12:44+00:00

Climate risk has become an important issue in financial-sector analysis because it may affect bank operations, borrower capacity, credit quality, and overall financial performance. This study examined the nexus between climate risk and the financial performance of selected licensed universal banks in Ghana. The study covered a fifteen-year period, from 2010 to 2024, and was restricted to ten universal banks based on data availability and convenience. Bank financial performance was proxied through a Financial Performance Index derived from net interest margin, return on assets, return on equity, and liquid funds to total assets using Principal Component Analysis. Climate risk was measured using the Climate Risk Index, while bank size, leverage, real GDP growth, and inflation were included as control variables. The study employed a panel data regression approach and used the Generalized Least Square Regression method to control for autocorrelation and heteroskedasticity in the panel data. The results showed that climate risk has a significant negative impact on the financial performance of selected licensed universal banks in Ghana. The findings suggest that climate-related risks may reduce bank performance by affecting bank operations, borrowers, and the wider business environment. The study recommends improving climate prediction, strengthening energy conservation measures, and enhancing emissions-reduction policies.

Work Family Conflict, Workload, and Female Employee Performance: The Mediating Role of Emotional Exhaustion

2026-07-11T11:17:17+00:00

The increasing participation of women in the workforce has created challenges in balancing professional responsibilities and family roles, often leading to work-family conflict and increased workload. These conditions may trigger emotional exhaustion, which can negatively affect female employee performance, particularly in public sector organisations such as the Jakarta City Health Department. This study investigates the effect of work-family conflict and workload on female employee performance at the Jakarta City Health Department, with emotional exhaustion examined as a mediating variable. A quantitative causal approach was employed. Data were collected through questionnaires distributed to 157 female employees and analysed using IBM SPSS Statistics. The analysis included validity and reliability tests, classical assumption tests, multiple linear regression, coefficients of determination, and the Sobel test. The results show that Work-Family Conflict has a positive and significant effect on Emotional Exhaustion, with a regression coefficient of 0.323 and a significance value of 0.000. Workload also has a positive and significant effect on Emotional Exhaustion, with a regression coefficient of 0.465 and a significance value of 0.000. Furthermore, Work-Family Conflict, Workload, and Emotional Exhaustion have negative and significant effects on Female Employee Performance, with regression coefficients of -0.174, -0.146, and -0.410 and significance values of 0.005, 0.024, and 0.000, respectively. The Sobel test indicates that Emotional Exhaustion significantly mediates both relationships. The study concludes that Work-Family Conflict and Workload increase Emotional Exhaustion, while these variables reduce Female Employee Performance.