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Jurnal Keuangan dan Perbankan

jkdp
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Published by Universitas Merdeka Malang

ISSN : - EISSN : - DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Arjuna Subject : -

Articles 15 Documents

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Search results for , issue "Vol 16, No 2 (2012): May 2012" : 15 Documents clear

LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PERUSAHAAN Krisnata Dwi Suyanto; Supramono Supramono
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2012): May 2012
Publisher : University of Merdeka Malang

Tax aggressive was the action designed to reduce taxable income appropriate to tax plan, which could be legalor illegal. This study investigated if extent of liquidity, leverage, independent commissioners and earningmanagement affected corporate tax aggressiveness. Effective tax rate (ETR) and cash effective tax rate (CETR)were used to measure tax aggressiveness. Test was conducted for manufacturing firms which were listed inIndonesian Stock Exchange during the period of 2006-2010. Panel data regression was used to test the hypothesis.The result of the hypothesis was that it failed to find significant relation between liquidity and taxaggressiveness. Independent commissioners had a negative impact to tax aggressiveness, but leverage andearning management had a positive impact to tax aggressiveness.

FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN UTANG PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Christine Dwi Karya Susilawati; Lidya Agustina; Se Tin
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2012): May 2012
Publisher : University of Merdeka Malang

In the last several years, there had been an increase on the research emphasized on the agent-principal conceptat financial corporation. The objective of this research was to test empirically the agency concept and theirrelation toward the debt policy of corporations. This research analyzed the factors influencing debt policy atmanufacturing firms in Indonesia. Analyzing instruments in this research was multiple regression analysis.The result of this research showed that firm size, profitability and free cash flow had significant influence todebt policy while managerial ownership, institutional ownership, dividend policy and structure asset did nothave significant influence to debt policy. However, simultaneously the seven variables had significant influenceto debt policy.

STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN PRAKTEK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Reni Yendrawati; Wahyu Agung Setyo Nugroho
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2012): May 2012
Publisher : University of Merdeka Malang

Many companies conducted earnings management in order to attract potential investors. The extent to whichthose companies undertook profit management was influenced by many factors, such as: ownership structure,company size and corporate governance practices. The objective of this study was to determine the effect ofownership structure, company size and corporate governance practices toward earnings management. Ownershipstructure was the proxy of management ownership, and firm size was the proxy of the log of total assets.In addition, corporate governance was measured by the composition of the board of commissioners and industryspecialization of audit firm. The companies used in this study were 16 LQ 45 firms from the year 2008 to2010. The method of analysis used in this study was multiple linear regressions. The results showed that thecomposition of commissioner board had a significant negative effect on earnings management while the otherthree variables, namely the ownership structure, firm size, and KAP industry specialization did not affectsignificantly toward earning management.

REAKSI INVESTOR ATAS CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) 2011 Makaryanawati Makaryanawati
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2012): May 2012
Publisher : University of Merdeka Malang

The objective of this study was to determine the capital market reaction on the announcement of CorporateGovernance Perception Index (CGPI) 2011. The variables used in this study were stock prices over the closingprice and trading volume of shares. The type of analysis was comparative descriptive study which comparedthe stock price and trading volume before and after the CGPI 2011 award-winning announcement for thecompanies listed in IDX. Observations were made during the period of 10 trading days; five days before andfive days after the CGPI 2011 announcement. The data analysis instrument used in this study was the WilcoxonSigned Ranks Test with significance level = 5%. The results showed that there was no difference betweenstock prices before and after the announcement of CGPI 2011, there were differences in the trading volumeactivity before and after announcement of CGPI 2011 at the companies of CGPI 2011 winners that were listedin IDX. Based on these results, it could be concluded that stock price of the sample companies could not beaffected by the information content of CGPI 2011 because the sample companies were fundamentally strongcompanies. The award announcement could affect the shares trading volume in the capital market.

KARAKTERISTIK PERUSAHAAN DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN OTOMOTIF Sugeng Haryanto
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2012): May 2012
Publisher : University of Merdeka Malang

The company financial management should be able to meet the needs of the funds that would be used to operateor expand their businesses. Financing the use of corporate funds was faced to a choice: debt or raise capital withthe level of consequence risk of each. Consideration of a company was choosing the source of funds in anefficient and profitable enterprise for both current and for the foreseeable future. It considered that the choice ofthe source of the funds would have an impact on corporate performance in the future, namely funding responsibilityof the company. The objective of this study was to analyze the influence of company characteristics andbusiness risk significantly influenced capital structure, to determine the effect of the variable characteristics ofcompanies and business risk simultaneously on the companys capital structure, to determine the variables ofcompany characteristics and business risk simultaneously toward the company capital structure, to know thevariables that had most dominant impact toward capital structure. The results of the analysis showed theintensity of DOL assets, sales growth, profitability (ROA) affected the companys capital structure, while thevariable of ROA had dominant contribution. Free variables simultaneously affected the capital structure.

MODEL PENGEMBANGAN PEMBIAYAAN: SOLUSI STRATEGIS PENGUATAN MODAL USAHA KECIL AGRIBISNIS DI SUMATERA SELATAN M. Syahirman Yusi
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2012): May 2012
Publisher : University of Merdeka Malang

The objective of this study was to obtain the empirical evidence about the effect of financial development modeltoward the agribusiness small scale enterprises in South Sumatera. Primary data was collected through surveytechnique from 142 samples. Respondents were taken by using random sampling method and was analysed byusing multiple regression. Statistical analysis showed that all of variables which consisted of business climate,banks credit, entrepreneurship, the micro financial institutions, partnership, and multifinance credit had apositive influence. It meant that the hypothesis was not rejected. Among those variables, business climate wasthe most dominant factor. It meant that in strengthening the small scale enterprises capital, the role of governmentwhich created the condusive business climate became the most important factor, but in partial the entrepreneurshipvariable did not have significant effect. It meant the hypothesis was rejected.

ESTIMASI DAN FAKTOR-FAKTOR YANG MEMENGARUHI EFISIENSI BANK DOMESTIK DAN ASING DI INDONESIA Fathony, Moch.
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2012): May 2012
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v16i2.1063

The objective of this study was to evaluate the performance of the technical efficiency of domestic banks andforeign banks in Indonesia during the period 2008-2009 using a two-stage analysis. The first phase of testingusing the method of Data Envelopment Analysis (DEA) showed that foreign-owned banks efficiently producedhigher performance than domestic-owned banks. The second phase of testing showed that the size of the bank,the net interest margin (NIM), and non-performing loans (NPL), had a positive and significant effect on theperformance efficiency of the domestic and foreign banks. Return on assets (ROA) had a positive but notsignificant effect on the performance efficiency of domestic banks. While for foreign banks, ROA had a positiveand significant effect on performance efficiency. The capital adequacy ratio (CAR) had a positive and signifi-cant effect on the performance efficiency of domestic banks, while for foreign banks, the CAR had positive butnot significant effect on performance efficiency. Operational costs had a significant negative influence on theperformance efficiency of the domestic and foreign banks.

PERAN INTERMEDIASI SOSIAL PERBANKAN SYARIAH: INISIASI PELAYANAN KEUANGAN BAGI MASYARAKAT MISKIN Muhammad Syafii Antonio; Hilman Fauzi Nugraha
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2012): May 2012
Publisher : University of Merdeka Malang

Syariah banking was getting criticisms because it was not able to do its reality as the Islamic value manifestationwhich could be felt by people. These criticisms at least could be related to some indicators like contractdomination of non-profit sharing (murabahah) on syariah banking practice which could only be enjoyed by upmiddle class people, or like syariah banking still did not have innovative product which could touch poorsociety. This paper discussed and explored the possibility of social intermediation role which could be done bysyariah banking more than what financial intermediation role could do to answer inconvenient news andstigma which stated that syariah banking was not pro poor people. Based on literature study and discussion,the role of social intermediation using social fund suitable with Islamic perspective namely zakat, infaq,shadaqah, wakaf, and hibah (ZISWAH) could be applied to become the product or syariah banking addedpolicy in serving poor society through some strategies. They were (1) through special enterprise unit (UUK) ofsocial intermediation and (2) cooperation through LKMS special for poor society.

TINGKAT SUKU BUNGA BANK KONVENSIONAL DAN KOMITMEN NASABAH MENABUNG DI BANK SYARIAH Muchlis Yahya
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2012): May 2012
Publisher : University of Merdeka Malang

banking. Shariah banking customers were divided into Moslem customers that only saved money at shariahbank (n1), Moslem customers that saved money both in shariah and conventional banks (n2), non-Moslemcustomers (n3). This study used primary data through questionnaires distributed to 400 people gotten from295.498 customers of shariah bank in Central Java. Then the customer data was analyzed by using logit model.For groups of customers n2 and n3, the interest rate had a significant negative effect on the commitment toinvest in shariah banks. However, for n1, the interest rate did not affect anything. n1 customers developedrelationship with shariah bank because of religion ideology motive. The result showed that n2, n3 customershad rational-economic mindset, whereas n1 customers had emotional-ideology mindset. This result showedthat shariah banking customers were dominated by customers that had rational-economic character. The openingof disagreement about the bank interest which was not usury and which was supported by only some socioreligiousorganizations like NU and Muhammadiyah could be an important factor the growth of Islamicbanking.

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA Endri, Endri
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2012): May 2012
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v16i2.1067

The objective of this study was to examines the relationship among ownership structure, the proportion ofindependent commissioner board and syariah banking performance. This study employed a stepwise regressionmethod to test the hypothesis that ownership structure and the proportion of independent commissionerboard affected finance performance of syariah bankingpositively. The result of analysis showed that there wasno significant relationship between managerial and domestic institutional ownership and bank syariah performance.But there was a significant positive relationship between foreign institution ownership and return onasset, and also between the percentage of independent board director and return on equity.

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