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All Journal Jurnal Riset Akuntansi dan Keuangan Studi Akuntansi dan Keuangan Indonesia (SAKI)
Christie, Florencia
Unknown Affiliation
Economics, Econometrics & Finance

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The Effect of Inflation Rate, BI Rate, and Income Per Capita of Indonesia on Spread Based Income of Conventional Banking Sector in 2014-2023 Christie, Florencia; Hermanto, Florentina Elena; Kosasih, Valerie Angela; Huda, Aulia Nurul
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i3.72552

Abstract

The banking industry is an important member of Indonesia’s economy as an intermediary that circulates the country’s money. The purpose of this study is to ascertain the effects of certain economic variables, namely, inflation, interest rate, and income per capita towards the banking industry’s main source of income known as spread based income. This study employs time series regression to analyze data collected from Bank Indonesia, Indonesia Banking Statistics, and Statistics Indonesia. The research provided results that indicate a positive yet insignificant relationship between inflation and spread based income, a negative and insignificant relationship between interest rate and spread based income, as well as a negative and significant relationship between income per capita and spread based income.
Female Executives and Leverage of Public Companies in Indonesia : Does Age Matter? Christie, Florencia; Hermanto, Florentina Elena; Kosasih, Valerie Angela; Chandera, Yane; Suthiono, Henry
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.1.on process

Abstract

The study aims to examine the effect of the proportion of women in the board of directors on the debt level of publicly listed companies in Indonesia, as measured by the debt-equity ratio (DER). Additionally, this research seeks to determine whether the age of female directors strengthens or weakens the established relationship between female directors and company DER. The study employs a multiple regression method with a sample of 64 publicly listed companies on the Indonesian Stock Exchange during the years 2019-2023. Findings reveal that the presence of women on the board of directors has a significant negative relationship with company DER, indicating that a higher number of female directors may decrease company DER. Furthermore, findings also show that age strengthens the aforementioned negative relationship, although with a lower significance level of 10%. Thus concluding that female and senior directors reduce a company’s tendency to take on debt, due to their risk averse nature.
Co-Authors Aulia Nurul Huda Hermanto, Florentina Elena Kosasih, Valerie Angela Suthiono, Henry Yane Chandera