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All Journal Journal of International Conference Proceedings e-Jurnal Apresiasi Ekonomi Jurnal Informatika Ekonomi Bisnis
Hamidi, Masyuri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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THE IMPACT OF INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON LOAN LOSS PROVISION Ardiany, Yuli; Lukviarman, Niki; Hamidi, Masyuri; Luthan, Elvira
Jurnal Apresiasi Ekonomi Vol 10, No 2 (2022)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i1.737

Abstract

The objective of this study is to ascertain the impact that managerial and institutional ownership have on provisions for loan losses. For the period 2018-2022, the data utilized in this study comprises all banking companies that are publicly traded on the Indonesia Stock Exchange. Even though the banking industry has stricter regulations compared to other industries, earnings management is an action that is often carried out by company managers aimed at the manager's personal interests and the interests of the company.The research data underwent analysis using Eviews. The findings of the study indicated that managerial ownership did not have a statistically significant impact on loan loss provisions, while institutional ownership did have a significant negative effect. Institutional investors have been demonstrated to be effective monitoring proxies in the implementation of company policies; therefore, the findings of this study may serve as a benchmark when contemplating banking company policymaking, specifically in the investor selection process.Keyword : Asia, Bank, Institutional Ownership, Managerial Ownership, Loan Loss Provisions.
Board Independent, Firm Size, CEO Ownership and Accounting Conservatism: Evidence Banking Company in Indonesia Ardiany, Yuli; Lukviarman, Niki; Hamidi, Masyuri; Luthan, Elvira
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2796

Abstract

The aim of this study is to provide empirical findings regarding a range of determinants that may impact accounting conservatism. Specifically, the research will examine the effects of company size, CEO ownership, and independent boards. Secondary data, specifically information derived from annual financial reports, is utilised in this study. Information for financial reports is acquired from the IDX data stream and website. From 2013 to 2022, the population of this study comprises all banking institutions listed on the Indonesia Stock Exchange. Significantly positive effects of board independence and company size on accounting conservatism are demonstrated by the findings of this study. Furthermore, CEO ownership has a significant negative impact on accounting conservatism, according to the findings of this study. The findings of this study present a practical illustration for stakeholders regarding the responsibilities of shareholders, which may prove beneficial in overseeing the organization's operations. This research demonstrates that when a company is owned by its CEO, its conservatism decreases. The findings of this research have implications for decision-makers who rely on financial reports. Stakeholders can place trust in managers who provide information about the company through financial reports that reflect its condition. This is supported by the research results, which indicate that conservatism in practice corresponds to the political cost hypothesis, which states that as the size of a company increases, so does conservatism.
Analisis Pengaruh Indikator Keuangan dan Makro Ekonomi terhadap Profitabilitas Bank Pembangunan Daerah di Masa Sebelum dan Selama Pandemi Covid-19 Praja, Eka Satria; Adrianto, Fajri; Hamidi, Masyuri
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.680

Abstract

This study aims to see the effect of NPL, LDR, CASA, GRDP and inflation on the profitability of 26 (twenty six) Regional Development Banks (BPD) throughout Indonesia which were presented in the form of ROA ratios for the period before the Covid pandemic in 2016 to 2019 and during the Covid pandemic from 2020 to 2021. The descriptive research method uses a quantitative approach with the data analysis method used i is panel data regression analysis. The type of data used is secondary data sourced from published financial reports of BPDs throughout Indonesia on the websites of each BPD, the Central Bureau of Statistics and Bank Indonesia. This research got partial results before the Covid pandemic; NPL has a significant negative effect on ROA, LDR has no significant positive effect on. CASA has no significant positive effect on ROA. GRDP has no significant positive effect on ROA. Inflation has no significant negative effect on ROA. Simultaneously NPL, LDR, CASA, GRDP and inflation have a significant effect on ROA. Partial research results during the Covid pandemic; NPL has no significant negative effect on ROA. LDR has no significant positive effect on ROA. CASA has no significant positive effect on ROA. GRDP has no significant positive effect on ROA. Inflation has no significant negative effect on ROA. Simultaneously NPL, LDR, CASA, GRDP and inflation have no significant effect on ROA.
Board Independent, Firm Size, CEO Ownership and Accounting Conservatism: Evidence Banking Company in Indonesia Ardiany, Yuli; Lukviarman, Niki; Hamidi, Masyuri; Luthan, Elvira
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2796

Abstract

The aim of this study is to provide empirical findings regarding a range of determinants that may impact accounting conservatism. Specifically, the research will examine the effects of company size, CEO ownership, and independent boards. Secondary data, specifically information derived from annual financial reports, is utilised in this study. Information for financial reports is acquired from the IDX data stream and website. From 2013 to 2022, the population of this study comprises all banking institutions listed on the Indonesia Stock Exchange. Significantly positive effects of board independence and company size on accounting conservatism are demonstrated by the findings of this study. Furthermore, CEO ownership has a significant negative impact on accounting conservatism, according to the findings of this study. The findings of this study present a practical illustration for stakeholders regarding the responsibilities of shareholders, which may prove beneficial in overseeing the organization's operations. This research demonstrates that when a company is owned by its CEO, its conservatism decreases. The findings of this research have implications for decision-makers who rely on financial reports. Stakeholders can place trust in managers who provide information about the company through financial reports that reflect its condition. This is supported by the research results, which indicate that conservatism in practice corresponds to the political cost hypothesis, which states that as the size of a company increases, so does conservatism.
Co-Authors Adrianto, Fajri Ardiany, Yuli Elvira Luthan Niki Lukviarman, Niki Praja, Eka Satria