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INDONESIA
Jurnal Keuangan dan Perbankan
Published by Sekolah Tinggi Ilmu Ekonomi indonesia banking school
ISSN : 18299865     EISSN : 2579485X     DOI : http://dx.doi.org/10.35384/jkp.v18i1.327
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Keuangan dan Perbankan (JKP) adalah jurnal ilmiah yang diterbitkan oleh STIE Indonesia Banking School sebagai media publikasi salah satu kegiatan Tridharma Perguruan Tinggi di bidang penelitian dan pengabdian masyarakat. Terbit dua kali dalam setahun pada bulan Juni dan Desember. Merupakan hasil penelitian, telaah, dan analisis yang terkait dengan bidang ilmu akuntansi, manajemen keuangan, dan ekonomi makro, khususnya dalam industri perbankan dan kuangan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 96 Documents
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Pengaruh Good Corporate Governance terhadap Manajemen Laba dan Efeknya terhadap Kinerja Keuangan (pada Perusahaan Perbankan di BEI Tahun 2015 – 2017) Riyad Goza Rahmat; Istianingsih Istianingsih
Jurnal Keuangan dan Perbankan Vol 16, No 1 (2019): Jurnal Keuangan Dan Perbankan, Volume 16 No. 1, Desember 2019
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.655 KB) | DOI: 10.35384/jkp.v16i1.308

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen terhadap manajemen laba dan efeknya terhadap kinerja keuangan pada perusahaan perbankan tahun 2015-2017. Adapun variabel independen yang digunakan dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, komite audit dan manajemen laba. Sementara itu variabel dependen manajemen laba diukur dengan model discretionary revenue dan kinerja keuangan diukur dengan proksi Tobins’q. Pemilihan sampel menggunakan metode purposive sampling dan sampel dalam penelitian ini ada 41 perusahaan dari sektor perbankan. Metode pengolahan data menggunakan analisis regresi linier berganda dengan software Eviews 9. Hasilnya dewan komisaris independen tidak berpengaruh terhadap manajemen laba dan kepemilikan manajerial, kepemilikan institusional dan komite audit berpengaruh terhadap manajemen laba. Manajemen laba berpengaruh terhadap kinerja keuangan.
Analisis Faktor-Faktor yang Mempengaruhi Terjadinya Kecenderungan Kecurangan (Fraud) di Sektor Pemerintah (Studi pada Pegawai Keuangan Pemerintah Kabupaten Banyuwangi) Dini Eka Permatasari; Taufik Kurrohman; Kartika Kartika
Jurnal Keuangan dan Perbankan Vol 14, No 1 (2017): Jurnal Keuangan dan Perbankan, Volume 14 No.1, Desember 2017
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.136 KB) | DOI: 10.35384/jkp.v14i1.71

Abstract

This study aims to investigate perceptions of financial officers regarding the effectiveness of internal control systems, compensation allegiance, organizational culture, unethical behavior, leadership style, law enforcement, and information asymmetry against fraud incidents in the governmental sector. This research is using purposive sampling method. Data are collected by questionnaires. Respondents of this study are 32 financial officers in the Government of Banyuwangi Regency. Hypotheses are tested by using multiple linear regression. The result shows that there is no effect of the effectiveness of internal control system, compensation and information asymmetry to fraud on the financial officers of the Government of Banyuwangi Regency. Organizational culture, leadership style, and law enforcement have the negative effect of fraud on financial officers of Banyuwangi Regency Government. Unethical behavior has the positive effect on the tendency of fraud on the financial officers of the Government of Banyuwangi Regency.
Dampak Good Corporate Governance terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2016-2018) Ratih Dewi Nugrahani Rizki; Bani Saad
Jurnal Keuangan dan Perbankan Vol 18, No 1 (2021): Jurnal Keuangan Dan Perbankan, Volume 18 No. 1, Desember 2021
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.018 KB) | DOI: 10.35384/jkp.v18i1.331

Abstract

Penelitian ini bertujuan untuk mengetahui dampak good corporate governance atau tata kelola perusahaan dan ukuran perusahaan terhadap Kinerja Keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2016 – 2018. Indikator yang digunakan dalam mekanisme good corporate governance terdiri dari Dewan Direksi, Dewan Komisaris, Komisaris Independen, Kepemilikan Institusional, dan Komite Audit dan untuk Kinerja Keuangan diukur dengan CFROA (cash flow return on asset). Sampel dalam perusahaan ini berjumlah 91 dengan 35 perusahaan bank yang memenuhi kriteria sampel penelitian. Hasil penelitian menunjukkan bahwa Dewan Direksi, Dewan Komisaris, Komisaris Independen, Kepemilikan Institusional tidak berpengaruh terhadap Kinerja Keuangan, namun Komite Audit dan Ukuran Perusahaan berpengaruh terhadap Kinerja Keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2016–2018.
Reputasi KAP, Audit Tenure, Ukuran Perusahaan Klien dan Kualitas Audit (Studi pada Perusahaan LQ 45 Indonesia) Komar Darya; Swasti Ayu Puspitasari
Jurnal Keuangan dan Perbankan Vol 13, No 2 (2017): Jurnal Keuangan dan Perbankan Volume 13, No. 2, Juni 2017
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.804 KB) | DOI: 10.35384/jkp.v13i2.49

Abstract

The purpose of this research is to investigate whether reputation of KAP, audit tenure, and the size of the client company associated to audit quality by using a proxy of discretionary accruals of the company in LQ 45 companies listed on the stock exchanges in Indonesia during 2011–2014. Purposive sampling is chosen as the sampling method of this study. Data obtained from secondary data in the annual reports of 19 companies listed on the Stock Exchange in 2011–2014. KAP reputation variables are measured through dummy Big four and non Big four, Audit tenure is measured through dummy rotation or not, while firm size is measured through the total natural logarithm of the asset. The results of this study indicate that the reputation of KAP has negative effect on audit quality, audit tenure and the size of the company’s client have positive effect on audit quality
Analisis Pengaruh Strategi Bisnis dan Ukuran Kinerja terhadap Kapabilitas Dinamis Dyna Rachmawati
Jurnal Keuangan dan Perbankan Vol 11, No 2 (2015): Jurnal Keuangan dan Perbankan, Volume 11 No. 2, Juni 2015
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.627 KB) | DOI: 10.35384/jkp.v11i2.180

Abstract

Contingency studies have found that business strategies affect on performance indicators. Performance indicators mediate the effect of business strategies on business performance. This study use contingency theory and dynamic capability view to explain that business strategies promote dynamic capabilities indirectly through dynamic capabilities. Using 47 pharmaceutical strategic business units (SBUs), this study finds that business strategies have direct effect on dynamic capabilities. Business strategies increase dynamic capabilities indirectly through financial performance indicators. But, business strategies decrease dynamic capabilities indirectly through non-financial performance indicators
Pengaruh Corporate Governance, Mekanisme Bonus dan Tunneling Incentives terhadap Transfer Pricing Perusahaan Manufaktur Multinasional yang Terdaftar Dalam Bursa Efek Indonesia (BEI) Periode 2013-2018 Rakan Pradipta; Ira Geraldina
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2021): Jurnal Keuangan Dan Perbankan, Volume 17 No. 2, Juni 2021
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.719 KB) | DOI: 10.35384/jkp.v17i2.322

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate governance, mekanisme bonus dan tunnelling incentive terhadap transfer pricing pada perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI). Corporate governance dalam penelitian ini diukur dengan independensi dewan komisaris dan komite audit, mekanisme bonus diukur dengan jumlah bonus dan gaji yang diterima manajemen, dan tunnelling incentive diukur dengan kepemilikan modal asing. Sementara transfer pricing diukur dengan related party transaction.Sampel dalam penelitian ini adalah perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Penelitian ini menggunakan metode pengambilan sampel berupa purposive sampling dengan menggunakan data sekunder dan menggunakan metode analisis data berupa ordinary least square. Hasil penelitian ini menunjukkan bahwa corporate governance, mekanisme bonus dan tunnelling incentive tidak berpengaruh terhadap transfer pricing.
Pengaruh Board Size, Leverage, dan Kualitas Audit terhadap Nilai Perusahaan Herni Kurniati
Jurnal Keuangan dan Perbankan Vol 12, No 2 (2016): Jurnal Keuangan dan Perbankan, Volume 12, No. 2, Juni 2016
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (531.634 KB) | DOI: 10.35384/jkp.v12i2.22

Abstract

This study aimed to examine the effect of board size, leverage, and audit quality of the company's value in the property and real estate company listed on the Indonesia Stock Exchange (BEI) in 2010-2014. The variables tested in this study consisted of board size, leverage, and audit quality indicators auditor competence and independence of auditors and the company's value. The object of this research is company property and real estate that is growing lately, which is listed on the Indonesia Stock Exchange period 2010-2014. This study used linear regression to examine whether there is a significant positive effect between the independent variable on the dependent variable, where the independent variables tested were board size, leverage, and audit quality, while the dependent variable is the value of the company. Data using multiple regression analysis to answer the research hypothesis with the Eviews 6. The results of this study are (1) board size positive effect on the value of the company, (2) Leverage does not affect the value of the company. (3) The audit quality as measured by the competence of auditors has no effect on the value of the company, while the audit quality as measured by the auditor's independence positive significant effect on firm value. The implications of this study is to provide investment options to investors in using the money to invest (not only invest in companies manufacturing and banking).
Faktor Fundamental Internal dan Eksternal Common Stock Market Prices Sektor Konstruksi dan Properti Periode 2013 – 2017 Erric Wijaya; Tiqisha Putri Fadillah; Kania Nastiti Krisnandya; Fahreza Putranda; Sarah Hani Mahdiyah
Jurnal Keuangan dan Perbankan Vol 15, No 1 (2018): Jurnal Keuangan Dan Perbankan, Volume 15 No. 1, Desember 2018
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.178 KB) | DOI: 10.35384/jkp.v15i1.162

Abstract

This study examines the effect of Earnings per Share (EPS), Dividend per Share (DPS), and Book Value per Share (BVPS) and the influence of Gross Domestic Products (GDP) on stock market prices in Indone-sia Stock Exchange (IDX). All construction and property sector companies are consistently listed on the BEI and publish annual reports during the observation period (2013-2017) included in this study. In addi-tion, all data used for analysis is available ie EPS, DPS, BVPS. As a result, there are only 10 companies listed on the Indonesia Stock Exchange (IDX). Four hypotheses are under consideration in this study. Mul-tiple regression methods were used in this study, the correlation method used to support the findings. This study found significant influence of EPS, DPS, GDP on stock market price in Indonesian Stock Exchange (IDX).
Pengaruh Koneksi Politik dan Corporate Social Responsibilty Disclosure terhadap Penghindaran Pajak Agung Setiawan; Istianingsih Sastrodiharjo
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2020): Jurnal Keuangan Dan Perbankan, Volume 16 No. 2, Juni 2020
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.027 KB) | DOI: 10.35384/jkp.v16i2.313

Abstract

Penelitian ini bertujuan untuk menguji pengaruh koneksi politik dan corporate social responsibility (CSR) terhadap penghindaran pajak variabel independent penelitian ini adalah koneksi politik dan CSR, variabel dependen yaitu penghindaran pajak. Variabel koneksi politik diukur dengan melihat ada atau tidaknya koneksi politik dalam perusahaan untuk variabel independent CSR diukur dengan CSR disclosure dengan indikator GRI G4. Variabel dependen penghindaran pajak diukur dengan cash effective tax rate (CETR). Populasi penelitian ini adalah 58 perusahaan dari 5 sub-sektor manufaktur yang terdaftar di BEI tahun 2015-2017. Sampel penelitian dipilih menggunakan metode purposive random sampling dengan kriteria tertentu dan diperoleh sebanyak 30 perusahaan yang memenuhi kriteria. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil analisis regresi menunjukkan bahwa variabel koneksi politik dan CSR masing-masing tidak berpengaruh terhadap Penghindaran pajak.
ADOPSI SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH: SUDAHKAH SELARAS? STUDI EMPIRIS PADA USAHA KECIL DAN MENENGAH DI SURABAYA DAN SEKITARNYA Agnes Utari Widyaningdyah
Jurnal Keuangan dan Perbankan Vol 11, No 1 (2014): Jurnal Keuangan dan Perbankan, Volume 11 No. 1, Desember 2014
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.166 KB) | DOI: 10.35384/jkp.v11i1.99

Abstract

This study aims to investigate the alignment between Accounting Information Systems ( AIS ) and the business strategy as well as the factors that can influence the alignment of the Small and Medium Enterprises ( SMEs ) in surrounding Surabaya. Cluster analysis is used to find two sets of groups which could be considered more aligned and less aligned. By using chi - square and independent sample t – test, alignment’s score of AIS for both groups is tested on some factors, such as, the complexity of information technology , knowledge and commitment of the manager / owner, the existence of external and internal experts, and the size of the company . The results indicates that the complexity of information technology, knowledge of manager / owner, and the existence of internal experts relates to the AIS alignment in SME’s surrounding Surabaya.

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