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[Pengaruh Disclosure, Financial Distress, dan Debt Default terhadap Opini Audit Going Concern ]]>
<![CDATA[Divira Divira]]>;
<![CDATA[Komar Darya]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 17, No 2 (2021): Jurnal Keuangan Dan Perbankan, Volume 17 No. 2, Juni 2021 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v17i2.325
<![CDATA[Opini audit going concern merupakan opini yang diberikan oleh auditor apabila terdapat keraguan atau ketidakpastian yang signifikan pada suatu entitas dalam mempertahankan kelangsungan hidupnya selama periode waktu yang pantas. Penelitian ini bertujuan unuk menguji pengaruh disclosure, financial distress, dan debt default terhadap opini audit going concern. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2018. Penelitian ini menggunakan metode purposive sampling, sehingga diperoleh 37 sampel perusahaan dengan 185 observasi. Teknik analisis yang digunakan dalam penelitian ini adalah regresi logistik. Hasil penelitian menunjukkan bahwa financial distress dan debt default berpengaruh negatif terhadap opini audit going concern, sedangkan disclosure tidak berpengaruh terdahap opini audit going concern.]]>
<![CDATA[Pengaruh Karakteristik Perusahaan dan Kepemilikan terhadap Utang Perusahaan Real Estat yang Terdaftar di Bursa Efek Indonesia Periode 2008 - 2013 ]]>
<![CDATA[Gunawan Gunawan]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 12, No 2 (2016): Jurnal Keuangan dan Perbankan, Volume 12, No. 2, Juni 2016 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v12i2.25
<![CDATA[This research was aimed to elaborate the influences of corporate and ownership characteristics (as independent variabels) to its debt decision (as dependent variabel). Corporate characteristic was measured by its tangible assets, growth opportunity and RoI as profitability, whilst ownership characteristic was measured by its managerial ownership. Debt decision was measured by debt ratio between interest bearing notes to total assets. 32 listed real estat companies in Indonesia Stock Exchange were as its research’ sampling, especially which categorized in sub-sector property and real estat. Eviews 8 was used as statistical tools to exercise the secondary data. Results of the research were tangible assets has significant (positive) impact while profitability has (negative) impact to debt decision. It was consistent with the hypothesis of the research which stated (real estat) corporate characteristic has a dominant proportion of tangible assets in term of real estat inventory, developed area, investment property and fixed assets. All of these kind of tangible assets have a capability in delivering significant profit. The research also proved that variabel of growth has (negative) not significant impact. Managerial ownership as ownership characteristic, has (significant) impact to debt decision.]]>
<![CDATA[Analisis Pengaruh Profitabilitas, Leverage dan Dividend Payout Ratio Terhadap Akrual Diskresioner dan Perataan Laba dengan Kepemilikan Manajerial Sebagai Faktor Pemoderasi ]]>
<![CDATA[MF Christiningrum]]>;
<![CDATA[Dewi Aisyah]]>
<![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.v10i2.174
<![CDATA[The purpose of this study is to examine whether the profitability, leverage and dividend payout ratio affect the quality of corporate profits or earnings. Manufacturing companies listed in the Indonesia Stock Exchange are tested on their quality of earnings for years 2008-2012 using the proxy for discretionary accruals and income smoothing. In addition to testing the effects, this paper is also aimed in testing the existence of managerial stock ownership as a moderating factor. The results showed that through the use of debt and dividend payout ratio, the profitability of a company is significantly influenced by the quality of its earnings. The decline in profitability and the use of leverage and distribution of dividends affect the discretionary accruals of the company. However, only the dividend distribution triggers the income smoothing. The existence of managerial ownership as moderating factors can weaken the relationship between profitability, leverage and dividend payout ratio on earnings quality. It is seen from the declining significance level of leverage that is proxied by the debt-to-equity ratio, and dividend payout ratio on discretionary accruals, as well as profitability that is proxied by return on assets, and dividend payout ratio on income smoothing.]]>
<![CDATA[Pengaruh Client Importance, Spesiallsasi lndustri Auditor dan Workload terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEl) Periode Tahun 2016-2018 ]]>
<![CDATA[Nirmala Yunita Sari]]>;
<![CDATA[Komar Darya]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 16, No 2 (2020): Jurnal Keuangan Dan Perbankan, Volume 16 No. 2, Juni 2020 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v16i2.316
<![CDATA[Penelitian ini bertujuan untuk untuk mengetahui dan menganalisis pengaruh client importance, spesialisasi industri auditor dan workload terhadap kualitas audit. Pengambilan sampel menggunakan metode purposive sampling. Dari metode tersebut, diperoleh sampel penelitian sebanyak 66 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan software Eviews 9. Kualitas audit diukur dengan menggunakan discretionary accruals. Hipotesis dalam penelitian ini didasarkan pada penelitian terdahulu dan berbagai teori pendukung lainnya. Hasil dari penelitian ini menunjukkan bahwa client importance tidak berpengaruh terhadap kualitas audit, spesialisasi industri auditor berpengaruh positif terhadap kualitas audit, dan workload tidak berpengaruh terhadap kualitas audit.]]>
<![CDATA[Pengaruh Manajemen Laba, Kinerja Perusahaan dan Ukuran Perusahan terhadap Keputusan Reklasifikasi Aset Keuangan pada Perusahaan Perbankan di Indonesia ]]>
<![CDATA[Sparta Sparta]]>;
<![CDATA[Suci Handini]]>
<![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.v12i1.4
<![CDATA[This study aims to determine wheter the company’s decision to reclassify their financial assets is affected by earnings management, company’s performance, and company’s size. This research also aims to determine wheter the earnings management practices are differences before and after the implementation of (2006) amendment of PSAK No.55.The results shows that: (1) There’s a simultaneously effect of income smoothing, accrual earnings management, company’s performance, and company’s size to reclassification probabilities; (2) Accrual earnings management and company’s size have partial significant effect to reclassification probabilities; (3) Income smoothing and company’s performance don’t have partial significant effect to reclassification probabilities; (4) There’s no differences in income smoothing before and after the implementation of (2006) amendment of PSAK No.55.]]>
<![CDATA[Dampak Tekanan Ketaatan, Pengetahuan, dan Pengalaman Auditor Terhadap Audit Judgment ]]>
<![CDATA[Lambok DR Tampubolon]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 14, No 2 (2018): Jurnal Keuangan dan Perbankan, Volume 14 No. 2, Juni 2018 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
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DOI: 10.35384/jkp.v14i2.128
<![CDATA[The purpose of this research is to examine the effect of auditor compliance, knowledge and experience on audit judgment. The data used in this study is primary data by distributing questionnaires to accounting firms domiciled in DKI Jakarta. From a sample of 17 accounting firms in DKI Jakarta and 100 respondents, this research shows that: compliance pressure and auditor knowledge have a positive effect on audit judgment, otherwise, auditor experience has no effect on audit judgment.]]>
<![CDATA[Dampak Manajemen Laba dan Corporate Social Responsibility pada Tindakan Agresivitas Pajak (Studi pada Perusahaan Pertambangan Terdaftar di BEl Periode 2014-2018) ]]>
<![CDATA[Krisna Devara Aryoputro]]>;
<![CDATA[Ira Geraldina]]>
<![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.v16i1.307
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Manajemen Laba, Corporate Social Responstbility terhadap agresivitas pajak pada perusahaan pertambangan tahun 2014-2018 yang terdaftar pada BEl. Adapun variabel dependen yang digunakan dalam penelitian ini adalah agresivitas yang diukur dengan GAAP ETR, lalu Variabel independen Manajemen laba yang diukur dengan (Modified Jones Model) dan corporate social responsibility diukur dengan (CSRDI) dan variabel kontrol leverage diukur dengan (rasio leverage), Size diukur dengan Ln of total asset dan Liquidity diukur dengan (rasio liquidity). Pemilihan sample menggunakan metode purposive sampling dan sampel penelitian ini berjumlah 19 perusahaan dari total perusahaan pertambangan yang terdaftar di BEl. Metode pengolahan data menggunakan analisis regresi linier berganda dengan software Eviews 9. Hasilnya Manajemen laba tidak berpengaruh terhadap agresivitas pajak. Corporate social responsibility berpnegaruh negatif terhadap agresivitas pajak.]]>
<![CDATA[Pengungkapan Tanggung Jawab Sosial Perusahaan dan Economic Value Added: Peranan Moderasi Kepemilikan Keluarga dan CSR Award ]]>
<![CDATA[Herni Kurniawati]]>;
<![CDATA[Yvonne Augustine Sudibyo]]>
<![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.v14i1.70
<![CDATA[The aim of this research was to create an index of corporate social responsibility disclosure based on SDGs and to see its impact on corporate economic value added with family companies and CSR rewards as a moderating variable. This research is a causal research to examine the influence of corporate social responsibility disclosure to economic value added which is moderated by family company characteristic and CSR award in manufacturing company listed in Indonesia Stock Exchange. The disclosure of corporate social responsibility based on the global standards of SDGs shows that there is no added value for companies reporting their social responsibilities despite being moderated by family firms and Corporate Social Responsibility Award received by companies.From the result of the research, it can be concluded that companies in Indonesia whether it is manufacturing or non-manufacturing whose operations give effect to the surrounding environment, better implement the SDGs as a global standard in expressing social responsibility activities to attract investors, especially foreign investors (European countries). The reason is that companies in European countries already widely apply the SDGs as a global standard in reporting its social responsibility. This is in line with the UN decision to implement SDGs as a standard of social responsibility reporting for companies in developed and developing countries which took effect from 2015 ago.]]>
<![CDATA[Pengaruh Earnings Quality Terhadap Return Saham pada Perusahaan Indeks Kompas 100 ]]>
<![CDATA[Aliya Aliya]]>;
<![CDATA[Dikdik Saleh Sadikin]]>
<![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.v18i1.330
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh dari Earnings Quality terhadap return saham. Objek penelitian kali ini adalah perusahaan yang terdaftar dalam Indeks Kompas 100 di Bursa Efek Indonesia (BEI) periode 2016 - 2018. Penelitian ini menggunakan metode purposive sampling, sehingga diperoleh 54 sampel perusahaan dengan 147 observasi. Pengujian hipotesis dalam penelitian ini menggunakan commoneffect model dan analisis regresi berganda. Penelitian ini memberikan hasil bahwa Earnings Quality tidak berpengaruh terhadap return saham pada perusahaan yang terdaftar dalam Indeks Kompas 100.]]>
<![CDATA[Pengaruh Konvergensi IFRS terhadap Manajemen Laba dengan Mekanisme Corporate Governance sebagai Variabel Moderating pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014 ]]>
<![CDATA[Hasna Katsurayya]]>;
<![CDATA[Lediana Sufina]]>
<![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.v13i1.30
<![CDATA[The tendency to generate high profits lead management to select accounting policies and apply methods that can provide a better return. It is often known as the earnings management. The purpose of this study is to find out the effect of convergence of IFRS pon earnings management with corporate governance as moderating variable in property and real estate company listed on the Indonesia Stock Exchange in 2010-2014. Convergence of IFRS as an independent variable is proxied by dummy variable. Accrual-earnings management is measured by the value of discretionary accruals and real-earnings management is measured by the value of abnormal cash flows from operations. Mechanism of corporate governance as a moderating variable considering the characteristics of the commissioners, audit committee, auditor quality, institutional ownership and the managerial ownership. The results show that the convergence of IFRS influence real-earnings management significantly,but doesn’t has significant effect on accrual-earnings management. Convergence of IFRS effect real-earnings management significantly, while it is moderated by institutional ownership. Institutional ownership has moderating effect to the convergence of IFRS and real-earnings management]]>
