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All Journal Jurnal Equity Penentuan harga obligasi dan teori tingkat bunga Jurnal Disrupsi Bisnis Equity
Hartati, Andi Neneng Sugi
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perbankan Bank Syariah Indonesia Tbk: Indonesia Puspitasari, Diana; Hartati, Andi Neneng Sugi
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol. 7 No. 3 (2024): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v7i3.38334

Abstract

Temuan dari penelitian ini menyoroti pentingnya kepercayaan dan loyalitas masyarakat terhadap dunia usaha sebagai faktor GCG yang mempengaruhi kinerja perekonomian Indonesia. Variabel independen utama yang secara substansial mempengaruhi kualitas keputusan investasi perusahaan adalah klasifikasi perusahaan dalam industri tertentu. Namun analisis statistik menunjukkan bahwa variabel seperti ukuran perusahaan, profitabilitas, tingkat distribusi modal, dan leverage tidak signifikan. Tujuan utama dari program CGPI adalah untuk mendorong para eksekutif perusahaan tingkat atas untuk mengadopsi konsep Tata Kelola Perusahaan. Program ini juga berupaya untuk mempercepat pembangunan dengan mendorong upaya aktif dan penerapan praktik GCG yang paling efektif di bidang ekonomi dan bisnis di semua sektor masyarakat. Menjaga keuangan seseorang tetap terkendali, terutama saat menentukan kelayakan suatu proyek.
Tax Aspect, Governance Mechanism, and New Bank Discretion: Restructuring & Covid-19 Effect Valdiansyah, Riyan Harbi; Hartati, Andi Neneng Sugi; Puspitasari, Diana
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9262

Abstract

This study investigates the influence of deferred tax expenses and tax retention on earnings management with banking governance mechanisms as moderating variables. The sample for this study comprises 124 data points from banks listed on the IDX between 2019 and 2022. The effects of credit restructuring and the global SARS-CoV-2 pandemic were examined using a moderated regression analysis with a fixed effect model (FEM). The results reveal that deferred tax expenses have a positive impact on discretionary provision, while tax planning has no effect. Additionally, an independent commissioner mitigates the positive effect of deferred tax expenses on earnings management. The study also finds a significant difference in earnings management practices between the pre-Covid-19 period and pandemic periods. These findings suggest that regulators and banking risk control teams should be cautious about tax aspects that may encourage discretionary behavior such as deferred tax liabilities and tax planning during specific periods. Keywords: Deferred Tax Expense, Tax Retention Rate, Governance Mechanism, Earnings Management, Covid-19.
Mitigasi Risiko Kredit di Perbankan Indonesia: Analisis Restrukturisasi Kredit, Ukuran Bank dan GCG Terhadap NPL Hartati, Andi Neneng Sugi; Puspitasari, Diana; Indrabudiman , Amir
Jurnal Disrupsi Bisnis Vol. 8 No. 2 (2025): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v8i2.47970

Abstract

Penelitian ini untuk mempelajari bagaimana ukuran bank , GCG dan restrukturisasi kredit berdampak pada tingkat kredit bermasalah (NPL atau Non-Performing Loans). Studi ini dilakukan dengan metode kuantitatif yang menggunakan model regresi linear berganda. Data ini dikumpulkan dari laporan keuangan bank konvensional terdaftar di Bursa Efek Indonesia (BEI) selama 2019-2023. Dalam penelitian ini, NPL adalah variabel dependen. Variabel independen adalah restrukturisasi kredit dan Ukuran Bank, dan GCG. Menggunakan alat Jamovi V.2.3.28 untuk mengolah data. Hasil menunjukkan bahwa restrukturisasi kredit berpengaruh positif dan signifikan terhadap NPL yang menunjukkan bahwa semakin tinggi tingkat restrukturisasi kredit, semakin besar kemungkinan NPL meningkat.GCG berpengaruh negatif terhadap NPL dan Ukuran Bank berpengaruh negatif terhadap NPL Implikasi: Penelitian ini memiliki pengaruh pada cara regulator, manajemen bank, dan investor memahami strategi untuk mengurangi risiko kredit. Hasil ini menunjukkan bahwa penerapan GCG yang baik penting untuk mengurangi NPL dan memperkuat efisiensi proses restrukturisasi kredit. Selain itu, bank yang lebih besar cenderung mempunyai manajemen risiko yang lebih baik dalam mengelola NPL.
Tax Aspect, Governance Mechanism, and New Bank Discretion: Restructuring & Covid-19 Effect Valdiansyah, Riyan Harbi; Hartati, Andi Neneng Sugi; Puspitasari, Diana
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9262

Abstract

This study investigates the influence of deferred tax expenses and tax retention on earnings management with banking governance mechanisms as moderating variables. The sample for this study comprises 124 data points from banks listed on the IDX between 2019 and 2022. The effects of credit restructuring and the global SARS-CoV-2 pandemic were examined using a moderated regression analysis with a fixed effect model (FEM). The results reveal that deferred tax expenses have a positive impact on discretionary provision, while tax planning has no effect. Additionally, an independent commissioner mitigates the positive effect of deferred tax expenses on earnings management. The study also finds a significant difference in earnings management practices between the pre-Covid-19 period and pandemic periods. These findings suggest that regulators and banking risk control teams should be cautious about tax aspects that may encourage discretionary behavior such as deferred tax liabilities and tax planning during specific periods. Keywords: Deferred Tax Expense, Tax Retention Rate, Governance Mechanism, Earnings Management, Covid-19.
Co-Authors Diana Puspitasari Indrabudiman , Amir Riyan Harbi Valdiansyah