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This Author published in this journals
All Journal East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR)
Dian Urna Fasihat
Managemen, Sekolah Tinggi Ilmu Ekonomi (STIE) Yapis
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Asymmetric Information, Earnings Management and Cost of Equity Dian Urna Fasihat; Rizkiana Iskandar; Lilis Marlina
East Asian Journal of Multidisciplinary Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i9.6206

Abstract

The purpose of this study was to determine whether there is an influence of asymmetric information and earnings management on cost of equity. The total samples on this research are 241 that are determined using the purposive sampling method at manufacturing companies listed on the Indonesia stock exchange in 2015 to 2017. The analysis used is panel data regression. The findings indicate that asymmetric information affected the cost of equity, whereas earnings management had no effect on the cost of equity. The lack of impact from earnings management is due to the bias in investor perspectives on financial statements, where they believe the reported numbers are genuine and unaltered, without verifying whether a company employs earnings management practices or not.
Analysis of Financial Performance Comparison Between Islamic Banking and Conventional Banking During Covid-19 and Post-Covid-19 Periods Lilis Marlina; Dian Urna Fasihat; Rizkiana Iskandar
Formosa Journal of Multidisciplinary Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i9.6112

Abstract

The purpose of this study is to compare the financial performance between Islamic banks and conventional banks. This research falls under the category of comparative research with a quantitative approach. The research population includes banks registered with the Financial Services Authority (OJK) during the period 2020-2022. The sample selection method used purposive sampling technique. The data collected in this study will be analyzed using ratios CAR, NPL/NPF, ROA, and BOPO. This research involves two stages of testing, namely descriptive statistical testing and hypothesis testing. The results of the research show that there is no significant difference in the financial performance between Islamic banks and conventional banks.
Co-Authors Iskandar, Rizkiana Lilis Marlina Lilis Marlina