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All Journal Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Keuangan dan Perbankan
Gunawan Gunawan
STIE Indonesia Banking School
Economics, Econometrics & Finance Social Sciences

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Pengaruh Dewan Komisaris, Kepemilikan Manajerial dan Komite Audit terhadap Manajemen Laba pada Perusahaan Bumn di Bursa Efek Indonesia Periode Tahun 2011-2015 Gunawan Gunawan; Elona Meita Situmorang
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol 2, No 2 (2016): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Ba
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v2i2.102

Abstract

The research aims to get analyze the effect od board of independent commissioners, managerial ownership, and the audit committee to earnings management at state-owned companies listed on the Indonesia Stock Exchange from 2011 until 2015. The independent variables in this research are boards of independent commissioners by the proportions between boards of independent commissioners and the numbers of commissioners boards, managerial ownership which measured by the numbers of stock owned by management, and the audit committee which measured by comparison between independent audit committee and the numbers of audit committee in the company. This research has been analyzed using Eviews 7 program, for panel Data Regression. The result of this research shows that board independent commissioners have a negative impact on earnings management. Meanwhile, managerial ownership and audit committee doesn’t have an impact on earnings management.
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).
Pengaruh Karakteristik Perusahaan dan Kepemilikan terhadap Utang Perusahaan Real Estat yang Terdaftar di Bursa Efek Indonesia Periode 2008 - 2013 Gunawan Gunawan
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 (488.457 KB) | DOI: 10.35384/jkp.v12i2.25

Abstract

This research was aimed to elaborate the influences of corporate and ownership characteristics (as independent variabels) to its debt decision (as dependent variabel). Corporate characteristic was measured by its tangible assets, growth opportunity and RoI as profitability, whilst ownership characteristic was measured by its managerial ownership. Debt decision was measured by debt ratio between interest bearing notes to total assets. 32 listed real estat companies in Indonesia Stock Exchange were as its research’ sampling, especially which categorized in sub-sector property and real estat. Eviews 8 was used as statistical tools to exercise the secondary data. Results of the research were tangible assets has significant (positive) impact while profitability has (negative) impact to debt decision. It was consistent with the hypothesis of the research which stated (real estat) corporate characteristic has a dominant proportion of tangible assets in term of real estat inventory, developed area, investment property and fixed assets. All of these kind of tangible assets have a capability in delivering significant profit. The research also proved that variabel of growth has (negative) not significant impact. Managerial ownership as ownership characteristic, has (significant) impact to debt decision.
Co-Authors Amanda Nur Putri Elona Meita Situmorang