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All Journal Jurnal Manajemen Atma Jaya Binus Business Review Jurnal Manajemen
Kartika Dewi
Binus University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Binus Business Review

 1 
Membuat Keputusan yang Melibatkan Analisis Relevant Costing: Suatu Studi Dokumentasi Kartika Dewi
Binus Business Review Vol. 2 No. 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1245

Abstract

In business environment, managers face the challenges to take so many decisions to maximize Net Operating Income for the company as well as company objectives.The decisions taken are involeved with many data:qualitative and quantitative. Because information is many but not all of the are relevant to decision, some are relevant, some are irrelevant. Timing is one of important element in making decision.Manager uses his/her experience in making decision. 
Probability Factors Affecting Income Smoothing in Banks in 2010−2016 Kartika Dewi
Binus Business Review Vol. 9 No. 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4662

Abstract

The purpose of this research was to examine profitability factors in banking that affected income smoothing. Profit is the most important number for readers in making the economic decision. This research used probability factors that affected income smoothing in the bank. Probability ratio testing used Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Operating Expense Ratio (OER). The population was all banks listed in Indonesian Stock Exchange in 2010-2016. The sample was 203 data obtained through purposive judgment sampling. Using Logistic Binary Regression from SPSS version 20, Eckel Index was used to determine which companies smooth its income. The result shows that ROA, NIM, and OER are significant to income smoothing. However, ROE does not affect income smoothing significantly.
Co-Authors Rahmat Siauwijaya