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Ownership concentration and bank risk (A study on banking sectors in Indonesia) Etikah Karyani; Sidharta Utama
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 2 (2015): August - November 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.447

The purpose of this study is to test empirically the relationship between ownership concentration and risk taking by banks which are proxied by the CAR and LDR (li-quidity ratio). The study was motivated by the limited previous studies that analyze the structure of ownership in financial institutions and the weaknesses in sampling. Our analysis focused on Indonesia because this country has implemented the Basel Accord II standards successfully. This regulatory compliance is expected can control banking risk. Using data from 2009 until 2013 and panel data. We found that the ownership concentration become important determinants of bank liquidity. These findings are expected to provide policy guidance for regulators, especially relating to the ownership structure of the bank. However, the ownership concentration proved to be involved in the management decision to risk taking in banks.

Transformasi Digital dan Industri Halal: Studi Kasus pada Produsen Besar dan UMKM Etikah Karyani; Ira Geraldina; Marissa Grace Haque
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v5i2.3178

Transformasi digital diakui sebagai solusi untuk meningkatkan industri halal di Indonesia. Program pengabdian ini bertujuan mendeskripsikan pandangan dari beberapa pihak berkepentingan bagaimana produk (halal) agar terus bertumbuh terutama di era digitalisasi selain dukungan agar masyarakat mencintai produk (halal). Hal ini terkait dalam rangka mendukung kampanye Sustainable Development Goals (SDG). Metode yang digunakan adalah menggali ilmu atau pengetahuan dari para ahli melalui Web-seminar (Webinar), wawancara mendalam serta pendampingan dengan para pemilik Usaha Mikro Kecil Menengah (UMKM) terkait praktik transformasi digital dalam menjalankan bisnisnya. Hasil kegiatan ini menyimpulkan bahwa transformasi digital bagi produsen besar (Wardah) dan UMKM (Kanzania Bakery, Mega Motor, dan Kostbalai41) sangat dibutuhkan dan mendesak dilakukan agar industri tetap bertahan terutama di masa pandemik.

Risk Governance And Performance: Research On Indonesian And Malaysian Banking Mouldy Meirene; Etika Karyani
The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017
Publisher : The Indonesian Journal of Accounting Research

Abstract: The purpose of this research is to investigate the risk governance associated with bank performance in Indonesia and Malaysia from 2010 to 2014. The risk governance variables used in this study are board size, board meeting, risk committee size, and risk committee meeting. Moreover, the selected sample is using purposive sampling method. Using return on asset (ROA) and Tobin's Q to measure the bank performance, this study proved that risk governance has a positive relationship with return on an asset in Indonesia. These results support the FSB (2013) recommendation on improving the risk governance framework. Special supervision of risk needs to be taken to prevent risks that may occur in the bank's activities. However, this finding also revealed that the more risk committee meetings, the more the value of the company will reduce. The number of risk committee meeting which was held too often on Indonesian banks, actually provide less effective results. Therefore it is lowering the price of bank shares. Meanwhile, the results show the amount of risk in the banking committee meetings in Malaysia have a positive effect on ROA, and the number of risk committees has a positive effect on firm value. Abstrak: Tujuan penelitian ini adalah untuk menyelidiki tata kelola risiko yang terkait dengan kinerja bank di Indonesia dan Malaysia selama periode 2010-2014. Variabel-variabel tata kelola risiko yang digunakan dalam penelitian ini adalah ukuran dewan, rapat dewan, ukuran komite risiko, dan rapat komite risiko. Selain itu, sampel yang dipilih menggunakan metode purposive sampling. Menggunakan laba atas aset (ROA) dan Tobin's Q untuk mengukur kinerja bank , penelitian ini membuktikan bahwa tata kelola risiko memiliki hubungan yang positif dengan return on asset di Indonesia. Hasil ini mendukung rekomendasi FSB (2013) untuk meningkatkan kerangka kerja tata kelola risiko. Pengawasan khusus terhadap risiko harus diambil untuk mencegah risiko yang mungkin terjadi dalam kegiatan bank. Namun, temuan ini juga mengungkapkan bahwa semakin banyak komite risiko semakin banyak nilai perusahaan akan berkurang. Jumlah rapat komite risiko yang terlalu sering diadakan di bank-bank Indonesia, sebenarnya memberikan hasil yang kurang efektif, oleh karena itu menurunkan harga saham bank. Sementara itu, hasil menunjukkan jumlah risiko dalam rapat komite perbankan di Malaysia memiliki efek positif pada ROA dan jumlah komite risiko memiliki efek positif pada nilai perusahaan.

Pengaruh Pengumuman Perubahan Bond Rating Terhadap Return Saham Perusahaan di Bursa Efek Jakarta (Penelitian Periode 2003 s.d 2005) Etikah Karyani; Adler H. Manurung
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.160

This study identifies the effect of corporate bond rating changes on common stock return. Data used is daily stock returns listed at JSX and the announcement of bond rating changes issued by PT PEFINDO and PT Kasnic Credit Rating Indonesia for the period of 2003-2005. To evaluate the market reaction of bond rating upgrade and downgrade, this study used cumulative average abnormal return. The abnormal return was measured using the event study methodology. The test result shows that the announcement of bond rating upgrade and downgrade does not carry the content of information for investors so that market does not significantly react on stock return. To investigate possible information of bond rating changes for three years, cross section regression is used. From the outcome of research shows that the increase of stock return is affected significantly by the increase of Earning per Share and the type of financial company that experienced upgrade of bond rating. This study also proves that the type of financial company affects stock return significantly for all changes of bond rating.

Green Banking and Performance: The Role of Foreign and Public Ownership Etikah Karyani; Vangi Vinanda Obrien
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study aims at examining the effect of green banking practice on bank performance with foreign and public ownerships as moderating variables. Data were collected from 14 Indonesian banking or 98 bank-year observations. The sample banks were participated in the green banking pilot project and listed in investasi hijau (or green investment) index between 2012 and 2018. Using the ordinary least square (OLS) model, this study demonstrates that green banking practices have a negative impact on bank profitability, but a positive impact on bank value. Meanwhile, public ownership strengthens the negative effect of green banking practice on profitability. Foreign ownership weakens the positive impact of green banking practice on bank value. Thus, stakeholders can use green banking practices as a consideration in making financial decisions as it has influence for bank performance.

Digital Literacy and Cashless Payment: Evidence from Indonesia Pudin, Ahmad Syarif; Karyani, Etikah; Pamungkas, Putra; Achsanta, Aldy Fariz
The Asian Journal of Technology Management (AJTM) Vol. 17 No. 1 (2024)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/ajtm.2024.17.1.4

Abstract. Digital financial literacy is an important factor in a person's economic behavior. A person who has a high level of digital literacy will use financial services to obtain the maximum benefit from the financial services used. In payment behavior, a person with a high level of literacy will use the payment system that provides the most financial benefits. However, there are various literatures that provide varying results regarding the impact of digital financial literacy on payment system usage. Therefore, in this study, we empirically examine the impact of digital financial literacy on the use of payment systems, especially cashless at the provincial level in Indonesia. We use 136 observations per province year for the period 2019 - 2022 to test our empirical model covering 34 provinces. We find that overall, digital financial literacy has no effect on the use of non-cash payment systems. Keywords: Financial literacy, digital, cashless, payment, financial literacy

ESG AND INTELLECTUAL CAPITAL EFFICIENCY: EVIDENCE FROM ASEAN EMERGING MARKETS Karyani, Etikah; Perdiansyah, Muhamad Resa
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to investigate the impacts of Environmental, Social, and Governance (ESG) in total and individual performance (“E”, “S”, and “G”) on firms’ intellectual capital (IC) efficiency. The Value-Added Intellectual Coefficient (VAIC) and Modified Value-Added Intellectual Coefficient (MVAIC) were used to measure IC efficiency. Meanwhile, the annual ESG index data from the ASEAN-4 were used to measure ESG from 2015 to 2020. The results show “E”, “S”, and “G” and total ESG positively affect firms’ efficiency in managing IC. In addition, the industry type moderates these relationships in terms of that banks have a greater influence than non-banks. Our results are robust, indicating consistent results. This paper contributes to the literature by examining whether ESG is a determinant of non-financial performance; as far as our observation and knowledge, it is still very limited.

Ownership concentration and bank risk (A study on banking sectors in Indonesia) Karyani, Etikah; Utama, Sidharta
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.447

The purpose of this study is to test empirically the relationship between ownership concentration and risk taking by banks which are proxied by the CAR and LDR (li-quidity ratio). The study was motivated by the limited previous studies that analyze the structure of ownership in financial institutions and the weaknesses in sampling. Our analysis focused on Indonesia because this country has implemented the Basel Accord II standards successfully. This regulatory compliance is expected can control banking risk. Using data from 2009 until 2013 and panel data. We found that the ownership concentration become important determinants of bank liquidity. These findings are expected to provide policy guidance for regulators, especially relating to the ownership structure of the bank. However, the ownership concentration proved to be involved in the management decision to risk taking in banks.

Green Banking and Performance: The Role of Foreign and Public Ownership Karyani, Etikah; Obrien, Vangi Vinanda
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i2.17150

This study aims at examining the effect of green banking practice on bank performance with foreign and public ownerships as moderating variables. Data were collected from 14 Indonesian banking or 98 bank-year observations. The sample banks were participated in the green banking pilot project and listed in investasi hijau (or green investment) index between 2012 and 2018. Using the ordinary least square (OLS) model, this study demonstrates that green banking practices have a negative impact on bank profitability, but a positive impact on bank value. Meanwhile, public ownership strengthens the negative effect of green banking practice on profitability. Foreign ownership weakens the positive impact of green banking practice on bank value. Thus, stakeholders can use green banking practices as a consideration in making financial decisions as it has influence for bank performance.

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