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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 5 Documents
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Search results for , issue "Vol 10, No 2 (2014): Jurnal Keuangan dan Perbankan, Vol. 10, No.2, Juni 2014" : 5 Documents clear
Pengaruh Kepemilikan Keluarga terhadap Kinerja Perusahaan Studi Empiris Perusahaan di Bursa Efek Indonesia Tahun 2011 Isma Arief Dharmawan; Erric Wijaya
Jurnal Keuangan dan Perbankan Vol 10, No 2 (2014): Jurnal Keuangan dan Perbankan, Vol. 10, No.2, Juni 2014
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.361 KB) | DOI: 10.35384/jkp.v10i2.176

Abstract

This research on the influence of family’s ownership structure towards company’s performance. On this research, company’s performance uses two proxies, which are Return on Assets for measuring company’s operational performance and Tobins Q for measuring company’s market performance. Family’s ownership is presented by dummy variable. The samples for this research are amounting 364 non financial companies which are listed on Indonesia Stock Exchange on 2011. Those samples were designated by using purposive sampling method and were preceded by using multiple regression. Based on this research, it has shown that company with family’s ownership structure had not given any significant influence towards company’s operational performance (ROA). However, company with family’s ownership influences the company’s market performance negatively (Tobins Q).
Peran Debt Covenants dalam Memitigasi Perilaku Oportunistik Kepemilikan Blockholders dalam Mengatur Rasio Volatilitas Pada Perusahaan yang Menerapkan IAS 41 Agrikultur Etania Simamora
Jurnal Keuangan dan Perbankan Vol 10, No 2 (2014): Jurnal Keuangan dan Perbankan, Vol. 10, No.2, Juni 2014
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.07 KB) | DOI: 10.35384/jkp.v10i2.177

Abstract

At first, this study investigates the effect of fair value of IAS 41 Agriculture valuation on volatility ratio. Furthermore, this study was continued by examining the effect of debt covenants on volatility ratio with blockholders ownership as moderating variables, in which the aim of this second study is as the contribution to IAS 41 Agriculture study. The samples of this study are palm oil companies in Indonesia, Malaysia, Singapore and London. By using panel data analysis, this research finds that the fair value of IAS 41 Agriculture measurement and also debt covenants of IAS 41 Agriculture companies does not affect the volatility ratio. Besides that, IAS 41 Agriculture companies who have a good firm level governance also does not affect the volatility ratio. Overall, the findings suggest the palm oil company to implement the IAS 41 Agriculture because that implementation can not cause volatility in companies’ assets and earnings and also the IAS 41 Agriculture companies who have debt covenants does not have affection with the volatility ratio.
Pengaruh Audit Manajemen dan Pengendalian Intern Terhadap Penerapan Good Corporate Governance dan Implikasinya Terhadap Kinerja Perusahaan di Indonesia (Studi Empiris Pada 141 Perusahaan BUMN dalam Daftar CGPI yang Dirilis IICG Periode 2008-2013) Amelia Oktrivina Diapari Siregar
Jurnal Keuangan dan Perbankan Vol 10, No 2 (2014): Jurnal Keuangan dan Perbankan, Vol. 10, No.2, Juni 2014
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.564 KB) | DOI: 10.35384/jkp.v10i2.173

Abstract

The implementation of Good Corporate Governance (GCG) principles on the State-owned companies has already shown increased. Nevertheless from several public view is still much stigma which the companies still laden with corruption and loss. The main objective of this study was to determine whether the management audit, internal control and application of the GCG principles affect the performance of state-owned companies . This study used a survey method using SEM analysis approach. The results showed that the management audit after on GCG has shown a lot of improvement . Similarly, the effect of internal control over the practice of good corporate governance has got a good assessment. The latter effect of corporate governance on corporates performance is viewed positively significant. Therefore , the importance of GCG implementation, the existence of audit committees and internal controls
Analisis Pengaruh Profitabilitas, Leverage dan Dividend Payout Ratio Terhadap Akrual Diskresioner dan Perataan Laba dengan Kepemilikan Manajerial Sebagai Faktor Pemoderasi MF Christiningrum; Dewi Aisyah
Jurnal Keuangan dan Perbankan Vol 10, No 2 (2014): Jurnal Keuangan dan Perbankan, Vol. 10, No.2, Juni 2014
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.875 KB) | DOI: 10.35384/jkp.v10i2.174

Abstract

The purpose of this study is to examine whether the profitability, leverage and dividend payout ratio affect the quality of corporate profits or earnings. Manufacturing companies listed in the Indonesia Stock Exchange are tested on their quality of earnings for years 2008-2012 using the proxy for discretionary accruals and income smoothing. In addition to testing the effects, this paper is also aimed in testing the existence of managerial stock ownership as a moderating factor. The results showed that through the use of debt and dividend payout ratio, the profitability of a company is significantly influenced by the quality of its earnings. The decline in profitability and the use of leverage and distribution of dividends affect the discretionary accruals of the company. However, only the dividend distribution triggers the income smoothing. The existence of managerial ownership as moderating factors can weaken the relationship between profitability, leverage and dividend payout ratio on earnings quality. It is seen from the declining significance level of leverage that is proxied by the debt-to-equity ratio, and dividend payout ratio on discretionary accruals, as well as profitability that is proxied by return on assets, and dividend payout ratio on income smoothing.
Pengaruh Motivasi Kualitas, Karier, Ekonomi dan Sosial Terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi (PPA/PPAk.) Mardi Mardi; Herni Kurniawati
Jurnal Keuangan dan Perbankan Vol 10, No 2 (2014): Jurnal Keuangan dan Perbankan, Vol. 10, No.2, Juni 2014
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.446 KB) | DOI: 10.35384/jkp.v10i2.175

Abstract

This study attempts to examine whether the quality of motivation, career, economic, and social influence on student interest in accounting FE UNJ follow the Accounting Profession (PPA/ PPAk.). The data used in this study is primary data obtained from a questionnaire research instruments were given to FE students UNJ Accounting Department. It can be concluded that this study used a survey method with the selection of the samples tested in this study using purposive sampling method. Of the 200 questionnaires distributed, the number of questionnaires returned and deserve to be processed by 111 questionnaires. Data using multiple regression analysis to answer the research hypothesis with the software PASW Statistics 18 and Eviews 6. The method used is multiple regression analysis.The results of this study were (1) Motivation Quality has a positive influence on student interest in accounting FE UNJ follow PPA/ PPAk , (2) Career Motivation in this study had no effect on student interest in accounting FE UNJ follow the Accounting Profession PPA/ PPAk., (3) Economic Motivation has a positive influence on student interest in accounting FE UNJ follow PPA / PPAk , (4) Social Motivation has a negative influence on student interest in accounting FE UNJ follow PPA/ PPAk., (5) Quality Motivation, Career Motivation, Motivation Economic and Social Motivation together simultaneously influencing accounting student Interests FE UNJ follow PPA / PPAk

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