Jurnal Keuangan dan Perbankan
Jurnal Keuangan dan Perbankan (JKP) adalah jurnal ilmiah yang diterbitkan oleh STIE Indonesia Banking School sebagai media publikasi salah satu kegiatan Tridharma Perguruan Tinggi di bidang penelitian dan pengabdian masyarakat. Terbit dua kali dalam setahun pada bulan Juni dan Desember. Merupakan hasil penelitian, telaah, dan analisis yang terkait dengan bidang ilmu akuntansi, manajemen keuangan, dan ekonomi makro, khususnya dalam industri perbankan dan kuangan
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126 Documents
<![CDATA[Analisis Kelayakan Anggaran Investasi Teknologi Informasi dengan Analisis Cost Benefit ]]>
<![CDATA[Fajar Hertingkir]]>;
<![CDATA[Deni Wardani]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 14, No 1 (2017): Jurnal Keuangan dan Perbankan, Volume 14 No.1, Desember 2017 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v14i1.68
<![CDATA[Analysis of costs and benefits is an instrument for assessing whether a project is feasible to be implemented or not. STIE IBS is currently developing a new system so that services to students can be better. Projects currently under consideration is a system of academic information system and internet connection. Both of these investment projects will be assessed each of its cost-benefit. The assessment results in the form of recommendations to the interested parties concerning which projects should be built first. This study uses cost-benefit analysis combined with analysis of cost budgeting. The implementation of this study begins by analyzing the existing projects in the information technology department to analyze the cost-benefit obtained from each of these projects, then do the calculations the difference between the benefits gained by the investment budget has been budgeted at the beginning. The analysis showed that the two investment projects in the budget it is worth the investment benefit, in other words, the technology field is greater than the costs. From both of those project, the procurement of Internet connection is recommended for doing first]]>
<![CDATA[Peran Fraud Pentagon Theory dalam Mendeteksi Fraud pada Pelaporan Keuangan (Studi Empiris pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia tahun 2015 -2019) ]]>
<![CDATA[Dian Astuti]]>;
<![CDATA[Ira Geraldina]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 18, No 1 (2021): Jurnal Keuangan Dan Perbankan, Volume 18 No. 1, Desember 2021 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v18i1.328
<![CDATA[Penelitian ini bertujuan untuk menganalisis Fraud Pentagon Theory dalam mendeteksi kecurangan pelaporan keuangan. Penelitian ini merupakan penelitian kuantitatif, dimana data diperoleh dari laporan keuangan tahunan yang terdapat pada website resmi perusahaan dan website resmi Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini ditentukan dengan menggunakan purposive sampling sehingga terdapat 16 perusahaan BUMN selain industri keuangan terdaftar di Bursa Efek Indonesia periode tahun 2015–2019 yang dapat dijadikan sampel dalam penelitian ini. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Variabel dalam penelitian ini menggunakan proksi variabel financial target, financial instability, external pressure, ineffective monitoring, change in auditor, change of director dan frequent CEO’s pictures. Hasil penelitian ini menunjukkan bahwa financial instability berpengaruh signifikan terhadap kecurangan pelaporan keuangan.]]>
<![CDATA[Dampak Environmental Performance dan Environmental Disclosure terhadap Profitabilitas Perusahan ]]>
<![CDATA[Sparta Sparta]]>;
<![CDATA[Dita Ayu]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 13, No 1 (2016): Jurnal Keuangan dan Perbankan Volume 13, No. 1, Desember 2016 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v13i1.28
<![CDATA[This study aimed to examine the impact of environmental performance and environmental disclosure to profitability. Profitability is measured by Return on Asset, environmental performance by PROPER Rating, while environmental disclosure by Corporate Disclosure Indeks. This research also used size and leverage as control variables. Samples generated from The SRI-HATI index from 2010 to 2014, which in total 50 observations. The research proves that the environmental performance, company size and leverage have a significant negative impact on profitability, while environmental disclosure does not impact on the profitability of the company. These results have implications especially to companies and investors related to the costs incurred by the company for improvement of environmental performance and disclosure.]]>
<![CDATA[Peran Debt Covenants dalam Memitigasi Perilaku Oportunistik Kepemilikan Blockholders dalam Mengatur Rasio Volatilitas Pada Perusahaan yang Menerapkan IAS 41 Agrikultur ]]>
<![CDATA[Etania Simamora]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 10, No 2 (2014): Jurnal Keuangan dan Perbankan, Vol. 10, No.2, Juni 2014 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v10i2.177
<![CDATA[At first, this study investigates the effect of fair value of IAS 41 Agriculture valuation on volatility ratio. Furthermore, this study was continued by examining the effect of debt covenants on volatility ratio with blockholders ownership as moderating variables, in which the aim of this second study is as the contribution to IAS 41 Agriculture study. The samples of this study are palm oil companies in Indonesia, Malaysia, Singapore and London. By using panel data analysis, this research finds that the fair value of IAS 41 Agriculture measurement and also debt covenants of IAS 41 Agriculture companies does not affect the volatility ratio. Besides that, IAS 41 Agriculture companies who have a good firm level governance also does not affect the volatility ratio. Overall, the findings suggest the palm oil company to implement the IAS 41 Agriculture because that implementation can not cause volatility in companies’ assets and earnings and also the IAS 41 Agriculture companies who have debt covenants does not have affection with the volatility ratio.]]>
<![CDATA[Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019 ]]>
<![CDATA[Faisal Rizky Wardana]]>;
<![CDATA[Komar Darya]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 17, No 1 (2020): Jurnal Keuangan Dan Perbankan, Volume 17 No. 1, Desember 2020 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v17i1.319
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh penerapan mekanisme Good Corporate Governance terhadap kinerja keuangan perusahaan. Variable dependent penelitian ini menggunakan kinerja keuangan, Return On Asset (ROA), dan variable Independen penelitian ini adalah Good Corporate Governance dengan menggunakan Komite Audit, Komisaris Independen, Kepemilikan Manjaerial. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Penelitian ini menggunakan purpose sampling method dengan jumlah pengamatan penelitian 210, namun ada beberapa outlier yang harus ada dikeluarkan untuk mendapatkan asumsi normalitas data. Ada perusahaan yang dapat digunakan sebagai sampel penelitian. Teknik analisis penelitian ini menggunakan multiple linear regression dan untuk mengukur signifikansi menggunakan uji parsial atau uji t yang di olah dengan program Eviews9. Berdasarkan”hasil penelitian yang telah dilakukan secara parsial, Komite Audit tidak berpengaruh terhadap Kinerja Keuangan perusahaan” manufaktur. Berdasarkan”hasil penelitian ini Komisaris Independen tidak berpengaruh terhadap Kinerja Keuangan perusahaan “manufaktur. Berdasarkan”hasil penelitian ini Kepemilikan Manajerial berpengaruh tidak signifikan terhadap Kinerja Keuangan perusahaan manufaktur.]]>
<![CDATA[Jalan Panjang Menuju Pengesahan APBD: Berdasarkan Sudut Pandang Agency Theory ]]>
<![CDATA[Achmad Helmi Hasan]]>;
<![CDATA[Bambang Haryadi]]>;
<![CDATA[Yuni Rimawati]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 12, No 1 (2015): Jurnal Keuangan dan Perbankan, Volume 12, No.1, Desember 2015 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v12i1.13
<![CDATA[Process pre-prosperous the preparation, the preparation, discussion and ratification of the budget should be based on the applicable legislation (Permendagri No. 13/2006 junto Permendagri No.59/2008). Phenomenon that occurs, still many local government that overdue their budget, although there are sanctions should that happen. This research aims to provide a more comprehensive explanation of the executive and legislative relationship in Local Government X is reviewed from the perspective of agency theory to ratification of local government annual budget. This study uses qualitative methods a descriptive case study.Based on the results of this research was concluded that (1) The lateness of the budget local governmet X is because of delays of drafting the support documents that is required in the budget by the executive, thus causing delays of filing budget to the legislature; (2) viewed from the side agent (the sectoral egos of executive) mean while, from the principle/legislative (interest group / political party and a constituent) also coloring the process.]]>
<![CDATA[Sales Growth, Net Profit Margin, Return On Equity, dan Cost Of Fund Terhadap Struktur Modal (Studi Kasus pada Perusahaan Otomotif dan Komponen yang Ter-daftar di Bursa Efek Indonesia Tahun 2015-2018) ]]>
<![CDATA[Susilawati Susilawati]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 15, No 1 (2018): Jurnal Keuangan Dan Perbankan, Volume 15 No. 1, Desember 2018 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v15i1.159
<![CDATA[The capital structure of companies is substantial for every company because the capital structure of com-panies has a direct effect on the financial position of the company. This research aims to get empirical evi-dence on the influence of financial performance that is represented by sales growth, net profit margin, re-turn on equity and cost of fund to the capital structure. This research takes 12 samples of automotive and component companies which are listed in Indonesia Stock Exchange from 2015-2018. The method used in the research by using multiple linear regression analysis by the research aim on simultaneously and par-tial influence contribution analysis. This study concludes that independent variables sales growth, net profit margin, return on equity and cost of the fund are simultaneously have a positive influence and signif-icant with capital structure. The independent variables that have a positive and significant influence on the capital structure are sales growth, net profit margin and return on equity and cost of fund. However, inde-pendent variables that partial have significance influence to the capital structure is net profit margin. It means that the net profit margin is the best representation of independent variables to appraise that capital structure on automotive and component company .]]>
<![CDATA[Pengaruh Struktur Modal, Kualitas Auditor dan Likuiditas terhadap Kualitas Laba pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013 –2018 ]]>
<![CDATA[Kharisma Handayani]]>;
<![CDATA[Komar Darya]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 16, No 1 (2019): Jurnal Keuangan Dan Perbankan, Volume 16 No. 1, Desember 2019 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v16i1.310
<![CDATA[Penelitian ini bertujuan untuk menganalisis Pengaruh Struktur Modal, Kualitas Auditor, dan Likuiditas terhadap Kualitas Laba. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2013 sampai 2018. Metode pengumpulan data yang digunakan adalah data sekunder, yaitu merupakan data yang diperoleh peneliti secara tidak langsung melalui media perantara dan studi pustaka, data pada penelitian ini diperoleh dari www.idx.co.id dan beberapa website perusahaan. penelitian ini menggunakan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi data panel yang pengolahannya melalui SPSS dan STATA. Berdasarkan hasil regresi data panel dengan tingkat signifikansi sebesar 5%, hasil penelitian ini menyimpulkan bahwa: 1) Struktur Modal tidak berpengaruh terhadap Kualitas Laba 2) Kualitas Auditor berpengaruh terhadap Kualitas Laba 3) Likuiditas tidak berpengaruh terhadap Kualitas Laba.]]>
<![CDATA[PENGARUH KOMPETENSI, INDEPENDENSI, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAKARTA ]]>
<![CDATA[Siti Annisa Chosiana]]>;
<![CDATA[Bani Saad]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 11, No 1 (2014): Jurnal Keuangan dan Perbankan, Volume 11 No. 1, Desember 2014 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v11i1.96
<![CDATA[Public accountants are independent auditors that provide services to the general public, especially in audit of financial statements made by his client. Independent auditor has position as a third party within the client company. auditors have task and responsibility to audit client company based on financial statements made by management. Under these conditions, the public accountant (auditor) has an obligation to maintain the resulting audit quality.This research used simple random sampling to determine which sample to be used. This study uses a questionnaire as a method to gather data and likert scale to measure the score using a multiple linear regression model, and Statistical Product and Service Solution (SPSS) are use to calculate data. The results were as follows: (1) competence, independence, and ethics of the auditor affect the quality of audit partially. (2) independent variable that most affect the quality of audit is independence factor of auditor. ]]>
<![CDATA[Analisa Perkembangan Cadangan Kerugian Penurunan Nilai (CKPN), Beban Kerugian Penurunan Nilai dan Non Performing Loan (NPL) selama Masa Pandemi Covid-19 pada 4 Kelompok bank di Indonesia Periode 2019-2020 ]]>
<![CDATA[Elisabeth Irna Pramestika]]>;
<![CDATA[Muchlis Muchlis]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 18, No 2 (2022): Jurnal Keuangan Dan Perbankan, Volume 18 No. 2, Juni 2022 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v18i2.333
<![CDATA[Pandemi Covid-19 memberikan dampak bagi seluruh aspek kehidupan manusia, tak terkecuali bagi perekonomian yang sedang mengalami kekhawatiran pada kondisi tak menentu seperti ini. Oleh sebab itu, penelitian ini bertujuan untuk melihat perbedaan yang terjadi pada Cadangan Kerugian Penurunan Nilai (CKPN), Beban Kerugian Penurunan Nilai dan Non Performing Loan (NPL) selama masa pandemi Covid-19. Penelitian dilakukan dalam jangka waktu 2019 sampai dengan 2020 dengan Bank Umum Konvensional BUKU 1 – 4 yang menjadi objek penelitiannya. Penelitian ini menggunakan deskriptif kuantitatif yang disajikan dalam bentuk angka, sehingga mudah dipahami dan nantinya akan diperbandingakan. Pengujian hipotesis menggunakan uji Wilcoxon Signed Rank Test dengan menggunakan applikasi IBM SPSS 25. Hasil dalam penelitian ini, pada variabel Cadangan Kerugian Penurunan Nilai kategori BUKU 1 – 4 mengalami perbedaan signifikan. Selanjutnya pada variabel Beban Kerugian Penurunan Nilai kategori BUKU 1 dan 2 tidak mengalami perbedaan signifikan, hasil berbeda ditemukan pada BUKU 3 dan 4 yang mengalami perbedaan signifikan. Pada variabel yang terakhir Non Performing Loan kategori BUKU 1 – 3 tidak mengalami perbedaan signifikan, sedangkan pada BUKU 4 mengalami perbedaan yang signifikan. Dalam penelitian ini memberikan implikasi kepada manajemen dan regulator bahwa kebijakan countercyclical yang diterapkan pada perbankan di Indonesia menunjukkan suatu keberhasilan yang membuat perbankan Indonesia tidak jatuh.]]>
