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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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The Effect of Earning Per Share and Debt to Asset Ratio on Firm’s Value : Case Study on Food and Beverage Corporation Listed in Indonesia Stock Exchange Devy Ekaprastyana; Saiful Anwar
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 (384.417 KB) | DOI: 10.35384/jkp.v13i2.51

Abstract

This study aimed to analyze the effect of earnings per share and the debt to asset ratio on the firm’s value. The population in this research is all companies sub-sectors of food and beverages listed in Indonesia Stock Exchange. Based on purposive sampling technique from the population selected six companies as a sample for six years (2009-2014). The result showed that: (1) earnings per share have a positive and significant effect on firm’s value. This is consistent with the signaling theory, where the company’s decision gives high dividend is a positive signal to investors that the company’s revenue growth in the future is also high. Therefore, the maximum potential dividend can be measured by earnings per share, the higher the earnings per share higher the bargaining power of the company’s shares so that the value of the company will also increase. (2) Debt to asset ratio has the negative and significant effect on firm’s value. The increase in the amount of debt is regarded as a negative signal by investors so that their effect is negative. Each side is competing to be the winner. The company seeks to attract investors through good financial performance and investors are competing to invest in companies that provide maximum benefit.
Analisa Faktor-Faktor Makroekonomi Terhadap Kinerja Investasi Saham Periode 2010 – 2012 Erric Wijaya
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 (559.221 KB) | DOI: 10.35384/jkp.v11i2.182

Abstract

This study discusses the macroeconomic effect on the performance of mutual fund shares. Macroeconomic variables used are economic growth, inflation, bank interest rates, and exchange rates, while the performance of mutual fund shares calculated using the Sharpe ratio. This study uses the data in the form of panel data with quarterly time series ranging between 2010-2012. The equation used is multiple regression equation Ordinary Least Square (OLS). After performing the classical assumption, and normality of the data, the results of the study showed that partially there are significant macroeconomic variables consist of exchange rate, inflation, and economic growth that influence the performance of mutual fund shares quarterly in period 2010-2012. While the bank's interest rate variable has no significant effect on the performance of mutual fund shares. However, the macroeconomic variables affect the performance of mutual fund shares simultaneously. Therefore the ultimate findings of this study is that macroeconomic variables only affect the performance of mutual funds in the amount of 35.3%, while the remaining 64.7% is influenced by other factors, especially the internal factors of mutual fund shares
Analisis Pengaruh Kepemilikan Manajerial, Profitabilitas dan Research and Development terhadap Pengungkapan Modal Intelektual pada Perusahaan Sektor Industri Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017 Zahida Kamalia Amir; Nova Novita
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 (425.343 KB) | DOI: 10.35384/jkp.v17i2.324

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Manajerial, Profitabilitas dan Research and Development terhadap pengungkapan modal intelektual pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Sampel dalam penelitian ini berjumlah 24 perusahaan sektor industri barang konsumsi tahun 2015-2017 yang dipilih menggunakan metode purposive sampling. Data diperoleh dari laporan tahunan dan laporan keuangan perusahaan yang telah dipublikasi. Diperoleh jumlah sampel sebanyak 24 perusahaan dengan total sampel 72 yang layak dianalisis dan diuji. Hasil penelitian ini menunjukkan bahwa (1) Kepemilikan Manajerial tidak berpengaruh terhadap Pengungkapan Modal Intelektual, (2) Profitabilitas tidak berpengaruh terhadap Pengungkapan Modal Intelektual, dan (3) Research and Development berpengaruh negatif terhadap Pengungkapan Modal Intelektual.
Kinerja Bank Konvensional Pasca Spin Off Unit Usaha Syariah Atman Poerwokoesoemo
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 (789.359 KB) | DOI: 10.35384/jkp.v12i2.24

Abstract

In the last decade there are four conventional commercial banks succeeds spin off their Islamic Business Unit to become independent commercial Islamic banks. This research objective was to answer the question: do these conventional banks have a different financial performance (CAR, NPL, BOPO, ROA and LDR) between before and after they spin off its Islamic Business Units. This research using Difference Test succeeds to proof that there is difference between before and after they spin off its Islamic Business Unit among these four conventional banks. This research elaborates the financial performance difference using quarterly period of two years’ financial reports before and after spin off each. Hypothesis testing proofed that these five financial ratios shows difference performance between before and after.
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
Pengaruh Kepuasan Kerja, Kinerja Auditor dan Komitmen Afektif terhadap Keinginan Berpindah Kerja Auditor (Studi Empiris: KAP di Jakarta Selatan) Mahda Ulfa Ardini; Komar Darya
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 (476.424 KB) | DOI: 10.35384/jkp.v16i2.315

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepuasan kerja, kinerja auditor dan komitmen afektif terhadap turnover intention auditor. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Souths's Jakarta. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling accounting to criteria dan diperoleh 165 responden. Hasil penelitian ini dapat disimpulkan sebagai berikut kepuasan kerja berpengaruh negatif dan signifikan terhadap turnover intention auditor. Kinerja auditor berpengaruh negatif dan signifikan terhadap turnover intention auditor. Dan Komitmen Afektif berpengaruh negatif dan signifikan terhadap turnover intention auditor
Analisis Financial Distress dan Free Cash Flow dengan Proporsi Dewan Komisaris Independen sebagai Variabel Moderasi Terhadap Manajemen Laba Bella Nabilla Lukita Putri; Sistya Rachmawati
Jurnal Keuangan dan Perbankan Vol 14, No 2 (2018): Jurnal Keuangan dan Perbankan, Volume 14 No. 2, Juni 2018
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.287 KB) | DOI: 10.35384/jkp.v14i2.127

Abstract

This study investigates the effect of Financial Distress and Free Cash Flow on Earnings Management with the Board of Commissioners Independent as a moderating variable. This investigation usage the population of manufacturing companies positioned on the Indonesia stock exchange years 2014 to 2017 with a meager 152 companies, according to the criteria needed in this study there were only 53 manufacturing companies that became the sample for the year 2014 to 2017. The research of usage multiple regression analysis with the roles of research that the Financial Distress of positive appearance significantly to earnings Management, then to Free Cash Flow does not have an effect on Earnings Management. For variable Independent Commissioners only moderation that strengthens Free Cash Flow against the management, while for the Financial Distress does not strengthen his relationship with management
Analisis Pengaruh Profitabilitas, Ukuran Perusahaan dan Ukuran Dewan Komisaris terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016 Okky Ayu Paramitha; Komar Darya
Jurnal Keuangan dan Perbankan Vol 15, No 2 (2019): Jurnal Keuangan Dan Perbankan, Volume 15 No. 2, Juni 2019
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.698 KB) | DOI: 10.35384/jkp.v15i2.306

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan ukuran dewan komisaris terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan yaitu selama 3 tahun mulai dari tahun 2014 sampai dengan tahun 2016. Pengumpulan data pada penelitian ini menggunakan data sekunder, berupa pengumpulan data dari Bursa Efek Indonesia. Sampel yang digunakan sebanyak 47 perusahaan yaitu perusahaan manufaktur di Indonesia yang mempublikasikan laporan keuangannya secara rutin dari tahun 2014 sampai dengan tahun 2016. Variabel dalam penelitian ini berupa 3 variabel yaitu profitabilitas, ukuran perusahaan dan ukuran dewan komisaris yang mempengaruhi perubahan manajemen laba sebagai variabel terikat. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan secara parsial bahwa perubahan profitabilitas, ukuran perusahaan dan ukuran dewan komisaris tidak berpengaruh terhadap perubahan laba.
Pengaruh Size, Profitability, dan Liquidity terhadap Effective Tax Rates (ETR) Bank Devisa Periode 2010 – 2014 Amanda Nur Putri; Gunawan Gunawan
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 (419.28 KB) | DOI: 10.35384/jkp.v14i1.69

Abstract

The purpose of this study is to empirically examine whether the included size, profitability, and liquidity affect the effective tax rate (ETR) in foreign exchange bank listed in Indonesia Stock Exchange. Population taken as the object of observation is 20 foreign exchange bank listed on Indonesia Stock Exchange in the period 2010-2014. Determination of the sample was made by applying purposive sampling method and obtain a sample of 13 foreign exchange bank based on certain criteria. The dependent variable is effective tax rate (ETR). The independent variables are size, Profitability, and Liquidity.The results showed that the size and profitability negative significant effect on the effective tax rate. While liquidity does not significantly influence the effective tax rate. Empirical result of this study has implication for The Big size of the bank can use tax planning to reduces effective tax rate (ETR).
Green Intellectual Capital Terhadap Sustainable Performance Alifira Nabila Zalfa; Nova Novita
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 (347.167 KB) | DOI: 10.35384/jkp.v18i1.329

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Green Intellectual Capital terhadap Sustainable Performance. Lebih lanjut lagi menguji pengaruh Green Human Capital, Green Structural Capital, dan Green Relational Capital terhadap Sustainable Performance. Penelitian ini ditujukan kepada pelaku bisnis UMKM Fashion Bisnis yang terdapat di Jakarta. Sampel yang diperoleh dalam penelitian ini sebanyak 131 responden. Metode pengumpulan data menggunakan Convenience Sampling dengan teknik analisis data regresi linear berganda. Hasil penelitian ini menemukan bahwa Green Human Capital ditemukan memiliki pengaruh negatif terhadap Sustainable Performance, Green Structural Capital tidak berpengaruh terhadap Sustainable Performance dan Green Relational Capital ditemukan memiliki pengaruh positif terhadap Sustainable Performance.

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