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BOARD OF DIRECTOR’S CHARACTERISTICS, INTELLECTUAL CAPITAL, AND BANK PERFORMANCE An empirical examination of Indonesian Banking Sector Rositha, Annisa Hilmy; Firdausi, Nila; Darmawan, Ari
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.2.1

Abstract

Abstract The purpose of this study is to examine the effect of board of directors’characteristics on intellectual capital and bank performance. This research applies explanatory research with a quantitative approach. The data derived from secondary bank annual report data. The total sample consisted of 12 Indonesian Conventional Banks for a period of 3 years ranging from 2015 to 2017. Partial Least Square (PLS) Analysis is used to analyze the collected data. The results of this study indicated that the board of directors’ characteristics have a positive and significant influence on intellectual capital. Further testing, the board of directors’ characteristics has a positive and significant influence on bank performance. Intellectual Capital has a positive and significant influence on bank performance. Keyword: Corporate Governance, Board of Directors, Intellectual Capital, Bank    Performance, Indonesian Banking
ANALYSIS OF THE EFFECT OF FIRM SIZE, FINANCIAL LEVERAGE, PROFITABILITY, DIVERSIFICATION ON MARKET RISK AND STOCK RETURN (Case Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2007-2016) Agustin, Maulina; Dzulkirom AR, Moch; Darmawan, Ari
The International Journal of Accounting and Business Society Vol 27, No 3 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.3.3

Abstract

The purpose of this study is to analyze the effect of firm size, financial leverage, profitability, diversification of market risk and stock returns. This research uses quantitative research methods. The population in this study is the consumption sector of manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) during the observation period from 2007-2016. The sample technique using non probability sampling technique with purposive sampling method. The analysis technique used Partial Least Square (PLS). The results showed that the size of the firm had a negative and insignificant effect, while financial leverage, profitability, and diversification had a positive and not significant effect on stock returns and firm size had a negative and significant influence, financial leverage and profitability had a positive and significant relationship, diversification has a positive and not significant effect on market risk and market risk has a positive and significant effect on stock returns.
PENGARUH FINANCIAL KNOWLEDGE DAN FINANCIAL ATTITUDE TERHADAP FINANCIAL BEHAVIOR PADA YOUTH ENTREPRENEUR KOTA MALANG Sandi, Kemal; Worokinasih, Saparila; Darmawan, Ari
PROFIT: JURNAL ADMINISTRASI BISNIS 2020: SPECIAL ISSUE (EKOSISTEM START UP)
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.265 KB)

Abstract

The ability to manage finances is able to have an affect the financial condition of individuals and business organizations in the future. The study aims to determine the impact of financial knowledge on financial behavior and the role of financial attitude on financial behavior and also its role as a mediator between the relationship of financial knowledge and financial behavior. This study was conducted by collecting and analyzing journals related to the research objectives. Based on the literature study conducted, financial knowledge has an effect on financial attitude and financial behavior. Financial attitude has a positive impact on financial behavior and positively moderates the relationship between financial knowledge and financial behavior.