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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JBMR: Journal of Business and Management Review Accounting and Finance Studies
Raden Arief Wibowo
Fakultas Ekonomika Dan Bisnis, Universitas Peradaban
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of the Interdependence of the Corporate Governance Mechanism on Firm Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Ena Rosita; Raden Arief Wibowo
Accounting and Finance Studies Vol. 1 No. 1 (2021): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.27 KB)

Abstract

This study aims to examine the effect of interdependence mechanisms of corporate governance on company engaged in the Indonesia stock Exchange 2012-2015. These mechanisms are: managerial ownership, institutional ownership, independent commissioner, board size, debt policy, dividend policy, market concentration, and market share. The sample used in this research is secondary data as much as 96 company annual report with purposive sampling method and data analysis technique used is multiple linear regression analysis. The results of this study are only significant institutional ownership variables to the company
DETERMINAN RISIKO BANK DI INDONESIA Cici Widowati; Najiba Dara Ninggar; Raden Arief Wibowo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 1 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i1.2848

Abstract

This study investigates the relationship between deposits growth (DG), bank capital (TIER1), credits growth (CG), loan loss provision to asset (LLPA), net interest margin (NIM), and bank risk which proxied by SDROA, SDROE, and ZSCORE. The analysis in this paper uses 11 samples of listed banks in Indonesia Stock Exchange (IDX), which are carried out at the annual level from 2006 to 2018. The results indicate that the influence of bank capital (TIER1), credits growth (CG), and loan loss provision to asset (LLPA), are always persistent and significant. According to the results of this paper, the influence of deposits growth (DG), bank capital (TIER1), and credits growth (CG), on bank risk, tends to be negative since the bank risk proxy is SDROA or SDROE, while the influence of loan loss provision to asset (LLPA) and net interest margin (NIM), on bank risk, tends to be positive since the bank risk proxy is ZSCORE. However, the result of this study also shows that bank risk proxies do react differently to the determinants of bank risk.
Can Institutional Ownership Moderate The Influence of Deferred Taxes and Tax Planning on Earnings Management? Evidence from Indonesia Raden Arief Wibowo
Journal of Business and Management Review Vol. 1 No. 3 (2020): (Issue-September)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr13.372020

Abstract

This research aims to examine the effect of deferred tax expense, tax planning, managerial ownership on earnings management which is moderated by institutional ownership in manufacturing companies in the indonesia stock exchange in 2015-2018. The research sample was 16 companies. The sampling technique in the research used the purposive sampling method. This research uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with the help of the IBM SPSS 24 program. The results of this study indicate that simultaneously the variables of defererred tax expense, tax planning, managerial ownership affect earnings management. Whereas partially deffered tax expense affect earnings management, tax planning and managerial ownership do not affect earnings management. Institusional ownership is able to influence (weaken) the relationship between deffered tax expense on earnings management, institusional ownership is able to influence (strengthen) the relationship between managerial ownership on earnings management, but institusional ownership is not able to influence the relationship between tax planning on earnings management
Co-Authors Cici Widowati Ena Rosita Najiba Dara Ninggar