Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan
Trias Andati
Institut Pertanian Bogor
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
STRATEGI SISTEM AUDIT INTERNAL PEMERINTAH DALAM RANGKA TATA KELOLA YANG BAIK Maliki Heru Santosa; Syamsul Maarif; Eriyatno Eriyatno; Trias Andati
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1349.918 KB) | DOI: 10.26905/jkdp.v20i2.359

Abstract

The problems related to governance system such as management irregularities or fraud, unaccountable finan-cial practices, and poor public service deliveries have raised some questions to the effectiveness of Units of Government Internal Audit (GIA). The complexity of role and function of GIA, which are both directly and indirectly influenced by the stakeholders and relevant environment, need an appropriate research using sys-temic context. The objective of this study was to identify and establish priority strategy in developing effective internal audit system. This research was based on qualitative approaches with systems methodology which was started with literature study, in-depth interview and focus group discussion (FGD). Then, the study was continued with analytical hierarchy process (AHP) with experts representing the stakeholders. The study showed that to enhance the effectiveness of GIA, it is important to have priority strategy to strengthen the governance system, risk management, and control. The role of the stakeholders and management maturity are the key requirements to successful and an effective of GIA System.
ANALISIS PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Achmad Komara; Sri Hartoyo; Trias Andati
Jurnal Keuangan dan Perbankan Vol 20, No 1 (2016): January 2016
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.579 KB) | DOI: 10.26905/jkdp.v20i1.141

Abstract

AbstractAt this time, business growth requires proper companys financial strategy, especially by managing the capitalstructure to meet funding need of business operations. This research describes the impact of capital structure onfinancial performance of finance company listed on the Indonesia Stock Exchange during the years 2009-2013. The dependent variable in this study is financial performance composed of return on assets ratio (ROA),return on equity ratio (ROE) and price-to-earnings ratio (PER).While the independent variable in the form ofcapital structure is the ratio of debt to total assets (DAR) and the ratio of debt to total equity (DER). The resultof panel data regression analysis showed that the capital structure has negative significant effect on financialperformance of ROA and ROE, but has positive significant effect on PER. Based on these results, the financecompanies should apply the precautionary principle in managing capital resources coming from debt financing,because the increased component of excessive debt in the capital structure of the company could lead to anincrease in the financial burden that affects the reduction in companys profit.
Co-Authors Achmad Komara Eriyatno . Hartoyo Hartoyo M. Syamsul Maarif Maliki Heru Santosa