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All Journal Jurnal Keuangan dan Perbankan
Ari Kuncara Widagdo
Department Of Accounting, Faculty Of Economics And Business, Universitas Sebelas Maret Jl. Ir Sutami No. 36-A Surakarta, 57126
Economics, Econometrics & Finance

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Bank loan loss provisions research: A review of the empirical literature Oryza Sativa Heningtyas; Ari Kuncara Widagdo
Jurnal Keuangan dan Perbankan Vol 23, No 2 (2019): April 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.713 KB) | DOI: 10.26905/jkdp.v23i2.2835

Abstract

This paper aims to provide an overview of the literature on Loan loss provisions in the Banking industry. This research was conducted by reviewing some literature. LLP is a solution for banks to deal with risks that will be faced by banks or as a prudent banking principle. We have reviewed and mapped the literature in several sections, developments in the Basel Regulations, mapping LLP literature based on the research area, and LLP and hypothesis mapping. The main fact that we reveal is that most banks use LLP regulations for various purposes. This paper relies on the literature and highlights information as well as important issues related to LLP in the research field, this study highlights several important issues related to the banking industry in various countries. This study observed the role of LLP during the application of Basel III regulation which tended to provide flexibility to bank managers in determining provision reserves. We have reviewed the specific LLP literature in one country and cross-country research. This study identifies gaps and provides direction that can be used as a research contribution in the future.JEL Classification: G1, G2, G4DOI: https://doi.org/10.26905/jkdp.v23i2.2835 
Substitution between accrual and real earnings management: The role of independent commissioners and audit committee Sri Hastuti; Doddy Setiawan; Ari Kuncara Widagdo
Jurnal Keuangan dan Perbankan Vol 24, No 2 (2020): April 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (752.241 KB) | DOI: 10.26905/jkdp.v24i2.4060

Abstract

The aim of the research is to investigate a substitution between accrual-based earnings management and real activities manipulation based upon the independence of the board of commissioners and the audit committee (number of audit committee members and number of audit committee meetings). This study involved a sample of manufacturing firms in the period of 2009-2014 with 664 observations. The hypothesis testing using multiple regression tests was carried out to obtain some evidence that the independence of the board of directors has no significant effect on accrual-based earnings management but a significant negative effect on real activities manipulation, to the extent of gaining stronger impacts after 2012. The number of audit committee members has a significant positive effect on accrual-based earnings management and a significant negative effect on real activities manipulation through abnormal production costs without any differences between pre and post 2012. The number of audit committee meetings has a significant effect on accrual-based earnings management but does not significantly influence real activities manipulation. In addition, substitution from accrual-based earnings management to real activities manipulation occurred due to the existence of independence of the board of commissioners that comes with a stronger impact on the real activities manipulation after 2012. Furthermore, there was a substitution from accrual-based earnings management to real activities manipulation based on the number of audit committee members without any different effects before and after 2012.JEL classification: G34, M40, M41 How to Cite:Hastuti, S., Setiawan, D., Widagdo, A. K. (2020). Substitution between accrual and real earnings management: The role of independent commissioners and audit committee. Jurnal Keuangan dan Perbankan, 24(2), 225-240.DOI: https://doi.org/10.26905/jkdp.v24i2.4060
Intellectual capital performance of Sharia banks: Evidence from Indonesia Yulia Tri Anggani; Ari Kuncara Widagdo
Jurnal Keuangan dan Perbankan Vol 23, No 4 (2019): October 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i4.3563

Abstract

Towards a sustainable Islamic banking industry must be attended by the sharia governance of capital allocation. In addition, Islamic banking requires a higher level of intellectual ability, especially intellectual capital in humans to support product innovation. The aims of this paper is to examine effect of corporate governance, family ownership structure, foreign ownership structure, and digital banking on Intellectual Capital (IC) Performance in Indonesian Islamic banks. Testing and analysis uses Least Square Panel data regression with panel data and a total of 93 observations in period 1999-2016. In this research, IC performance used Islamic Banking Value Added Intellectual Coefficient (IBVAIC). We present empirical evidence that corporate governance had significant implications for improving IC performance. In addition, digital banking negatively influences IC performance. In contrast, family ownership, foreign ownership, liquidity and age did not affect IC performance. This study to contribute literature to the IC performance in sharia banking in the form of a Sharia Business Entity.JEL Classification: G31, G32, G34DOI: https://doi.org/10.26905/jkdp.v23i4.3563
Co-Authors Doddy Setiawan Oryza Sativa Heningtyas Sri Hastuti Yulia Tri Anggani