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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Studi Manajemen Organisasi
Maya Indriastuti
unissula
Economics, Econometrics & Finance

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PENGARUH KUALITAS PELAKSANAAN CORPORATE GOVERNANCE DAN KOMPLEKSITAS BANK TERHADAP FRAUD (Studi Kasus Pada Bank Umum Tahun 2010) Maya Indriastuti; Luluk M. Ifada
Jurnal Ekonomi dan Bisnis 2011: EKOBIS (Vol.12 No.2 2011)
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.12.2.168-178

Abstract

The purpose of this study was to investigate influence the quality of the implementation of Corporate Governance (CG) and the complexity of the bank against fraud in commercial banks in 2009. Dependent vaty of bank CG. The main issues discussed in this study is the number of occurrences of fraud on the bank caused by the poor quality of execution of CG / not good. To test the above issues, conducted research on the quality and complexity of the CG implementation of bank fraud that occurred at commercial banks in 2010. Theoretical framework and data analysis performed using multiple regression with least squares equation and hypothesis testing using the t-statistic for testing the partial regression coefficients and the f-statistic to test the influence keberartian together with the level of significance of 5%. Moreover, also tested the classical assumptions include normality test, test multicollinearity, heteroskedastisitas test and autocorrelation test. The results of the analysis indicate that the variable quality of execution of CG proven negative effect on the fraud at the level of significance of less than 5% while the complexity of the bank proved to be positively related to fraud at the level of significance of 5%.Keywords : Corporate Governance, fraud, complexity of the bank
KORELASI PENERAPAN PRINSIP-PRINSIP CORPORATE GOVERNANCE DENGAN MANAJEMEN LABA Maya Indriastuti
Jurnal Ekonomi dan Bisnis 2014: EKOBIS (Vol.15 No.1 2014)
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.15.1.51-61

Abstract

This study was conducted to analyze the correlation between the application of the principles of corporate governance (fairness, transparency, accountability, and responsibility) with earnings management in companies listed on the Indonesia Stock Exchange in 2011-2012 and gives an overview of how the implementation of corporate governanceini can reduce management actions profits made by the company manager. This study used secondary data from publicly traded companies nonlembagakeuangan ever survey of corporate governance followed PerceptionIndex 2009 to 2012 conducted by The IndonesianInstitute for Corporate Governance(IICG). Tests carried out using correlation test. Tests conducted for 2011-2012 and combined in 2011 and 2012. Wherewith Test results show that in general, the application of the principles of governance goodcorporate not guarantee the absence of earnings management yangdilakukan by the company. .Keywords: agency theory, earnings management, corporate governance, corporate nonfinancial institutions, and correlation test
Reducing Non Performing Financing Through Financial Ratios Maya Indriastuti; Indri Kartika; Sri Sulistyowati
JURNAL STUDI MANAJEMEN ORGANISASI Vol 17, No 1 (2020)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.082 KB) | DOI: 10.14710/jsmo.v17i1.40175

Abstract

The aim of this study is to investigate financial ratios in minimizing non performing financing (NPF) at Sharia Banks. The samples of this study were 11 Sharia Banks listed in Bank Indonesia in 2008-2018. The data were  analyzed by using multiple linier regression analysis. The result of this study showed that CAR, QPA, and OEOI have a significant positive effect on NPF.  Meanwhile, FDR variable has no significant negative effect on NPF. The results of this study are expected to provide information on the factors that can affect the NPF and how to control the NPF so that Sharia Banks can keep the ratio of NPF net to stay under 5%, this is to maintain the condition of the bank soundness level.
Co-Authors Indri Kartika Luluk M. Ifada Sri Sulistyowati