Hendri Setyawan
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PENGUJIAN PECKING ORDER THEORY PADA EMITEN SYARIAH DI BURSA EFEK JAKARTA Sutapa Sutapa; Hendri Setyawan; Heri Laksito
Jurnal Keuangan dan Perbankan Vol 12, No 1 (2008): January 2008
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.56 KB) | DOI: 10.26905/jkdp.v12i1.868

Abstract

The objective of this study was to test empirically whether capital structure decisionof Indonesian firms followed a hierarchy of sources of finance called Pecking Order. Samplesin this study were 29 firms listed in Jakarta Islamic Index (JII) from 2001 to 2004. Variabelsused as proxy of Pecking Order Theory (POT) were profitability, investment opportunity andfirm size. The results of this study were as follows: a). simultaneously, all proxies for POT couldexplain capital structure at Indonesian Capital Market, b). more profitable firms were lesslevered, c). bigger firms were more levered, d). result for investment opportunity did notsupport hypothesis. Firms listed at JII tended to follow POT in their financing decision. Part ofresults of this study was consistent with study of Wiwattanakantang (1999), Fama and French(2002), Benito (2003) and Mutamimah (2003).
Corporate Governance Disclosure Practices: Evidence from Indonesian Islamic Banks Hendri Setyawan; Devi Permatasari
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2017: PROSIDING IMPLEMENTASI PENELITIAN PADA PENGABDIAN MENUJU MASYARAKAT MANDIRI BERKEMAJUAN
Publisher : Universitas Muhammadiyah Semarang

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Abstract

The purpose of this study is to investigate corporate governance disclosure practices of Islamic banking in Indonesia. We content analyse the annual reports of Islamic banks in Indonesia in 2010 to 2013. This study used a disclosure index developed by Darmadi (2011) to calculate the extent of corporate governance disclosure. The composite index construction uses 7 dimension of corporate governance mechanism including shariah governance namely shariah supervisory board, board of commissionair, board director, board committee, internal control and external audit, risk management, corporate governance implementaion reporting. The results conclude that the 11islamic banks in 3 years adhere to 71% of attributes of the corporate governance disclosure index. Keywords: corporate governance disclosure, Islamic banking
Analisis Faktor Penentu Struktur Modal (Studi Empiris pada Emiten Syariah di Bursa Efek Jakarta 2001-2004) Hendri Setyawan; Sutapa Sutapa
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.3596

Abstract

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Pengaruh Pengungkapan Nilai-Nilai Etis Islami Terhadap Profitabilitas pada Perbankan Syariah di Indonesia Firlana Ayu Saputri; Hendri Setyawan
BUDAI: MULTIDISCIPLINARY JOURNAL OF ISLAMIC STUDIES Vol 1, No 1 (2021): Desember
Publisher : Lembaga Kajian dan Penerapan Nilai - Nilai Islam Unissula

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.426 KB) | DOI: 10.30659/budai.1.1.43-55

Abstract

Tujuan penelitian ini adalah untuk mengetahui bukti secara empiris tentang pengaruh nilai-nilai etis terhadap profitabilitas pada perbankan syariah di Indonesia. Variabel yang diuji dalam penelitian ini terdiri dari zakat, pengungkapan amal, Islamic Corporate Social Responsibility (ICSR), dan kinerja keuangan.  Metode pengambilan sampel menggunakan teknik purposive sampling, dengan jumlah sampel sebanyak 14 perbankan islam di Indonesia yang terdaftar pada tahun 2013-2019. Populasi yang digunakan dalam penelitian ini adalah seluruh bank umum syariah (BUS) yang terdaftar pada Bank Indonesia (BI) pada periode 2013-2019. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa zakat berpengaruh positif terhadap profitabilitas sedangkan pengungkapan amal dan ICSR tidak berpengaruh terhadap profitabilitas.