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Jurnal Keuangan dan Perbankan

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Published by Universitas Merdeka Malang

ISSN : - EISSN : - DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Arjuna Subject : -

Articles 15 Documents

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Search results for , issue "Vol 17, No 1 (2013): January 2013" : 15 Documents clear

CORPORATE GOVERNANCE DAN ETNISITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Trudy Maryona Nussy
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

The objective of research was to examine the effect of corporate governance and ethnicity on the disclosure ofCorporate Social Responsibility (CSR). Corporate governance mechanisms used in this research were managerialownership, institutional ownership, independent commissioner, and audit committee. Research was conductedagainst the companies listed in Indonesia Stock Exchange in the period of 2005 and 2011. Samplingtechnique was purposive sampling. Hypothesis testing was conducted by independent sample t-test and multipleregressions. Test and analysis were carried out separately in 2005 and 2011. The result of researchindicated that there was a difference in the CSR disclosure rate. The use of CSR in Indonesia in 2011 washigher than that in 2005. The managerial ownership and the institutional ownership influenced CSR disclosurein 2005, while independent commissioner, audit committee and ethnicity did not influence CSR disclosurein 2005. The disclosure of CSR in 2011 was affected by institutional ownership, independent ownershipand audit committee. The managerial ownership and ethnicity did not influence CSR disclosure in this year.

CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DAN KINERJA KEUANGAN Lusye Corvanty Kumaat
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

The research was aimed to examine the effect of corporate governance and ownership structure on profitmanagement and financial performance. Corporate governance mechanisms that were used in this researchwere managerial ownership, independent commissioner and audit committee. Ownership structure that wasused was concentrated ownership structure. Research was conducted on the manufacturing companies thatwere listed at Indonesia Stock Exchange in period of 2007-2011. Sampling technique was purposive sampling.Hypothesis testing tool was multiple regression. Earning management in this research was measuredusing Modified Jones Models, while financial performance was measured by cash flow return on assets (CFROA).Result of research indicated that managerial ownership, independent commissioner, and ownership structurewas positively influencing profit management. Independent commissioner and ownership structure positivelyinfluenced financial performance, while managerial ownership negatively influenced financial performance.Audit committee was not influencing earning management and financial performance, and earning managementwas not proved as influencing financial performance.

INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA Indra Suyoto Kurniawan
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

The purpose of this study was to examine the relationship between the efficiency of the value added to thecompanys resources in the main components (physical capital, human capital, structural capital) and researchersare trying to add the market value of the three dimensions of a companys financial performance isROA, ATO, and GR. The data is taken from the 44 public companies engaged in non financial sector for 3 years(2009-2011). This study is an empirical study using PLS as a data analysis tool. The findings of this studysuggest that having an IC on the financial performance of the company, the IC also has a positive effect on thefinancial performance of companies in the future. While the rate of growth for the company IC (ROGIC) within3 years of observation there is a difference, where to ROGIC2009-2010 does not affect the financial performance in2010, ROGIC2010-2011 positive effect on the financial performance for the year 2011. The findings suggest thathuman capital (VAHU) and physical capital (VACA) is an indicator of a positive effect IC for two years ofobservation, while the capital structure (STVA) has a positive effect only in 2010 while the market value (MV)effect only in 2011. While the ROA and the ATO as an indicator of financial performance consistent effect forthree years of observation. And for the year 2010 was significant for all indicators either IC or financialperformance.

INFORMASI INTELLECTUAL CAPITAL DALAM LAPORAN ANALIS SEKURITAS: BERMANFAATKAH BAGI INVESTOR? C. Erna Susilawati
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

The role of intellectual capital to increase value of the firm, prompting securities analyst to include informationabout that into securities analyst report. The value of analyst report explored by previous researchers. However,information about intellectual capital in securities analyst report is not widely studied. The purpose ofthis research to investigate the value of intellectual capital information in the securities analyst report forinvestor and tries to explore the role of securites analyst to reduce asymmetry information. The result showedthat intellectual capital information used by investor and thus effects the trading volume. The other findingsshow that intellectual capital information reinforces the influence of the revision of stocks recommendation totrading volume. Abnormal return of stock when the analyst reports contain intellectual capital information ishigher than that do not contain such information.

INTERDEPENDENSI ANTARA INSIDER OWNERSHIP, KEPUTUSAN INVESTASI, DAN RISIKO BISNIS Indri Erkaningrum Florentina
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

Asymmetric information and agency issues made stockholders need to control business activities throughoptimalization insider ownership and investment decision. Optimalization of insider ownership and investmentdecision were expected to make business risk controlled. This research aimed at verifying empirically theinfluencing factors of insider ownership, investment decision, business risk, and finding the interdependencyamong insider ownership, investment decision, and business risk. The samples of this research were 90 realestate and property companies listed at Indonesia Stock Exchange from the year of 2006 to 2010. Simultaneousequation model of three stage least squares (3 SLS) was applied to analyze the interdependency among insiderownership, investment decision, and business risk. The analysis result of interdependency among insiderownership, investment decision, and business risk showed that: there was interdependency between insiderownership and investment; there was interdependency between insider ownership and business risk; investmentinfluenced business risk. The empirical evidence of interdependency among insider ownership, investmentdecision, and business risk helped the companies make financial policies.

FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN SUKARELA INTERNET FINANCIAL AND SUSTAINABILITY REPORTING Yulius Kurnia Susanto; Yosafat Pujo Lukito
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

Internet Financial and Sustainability Reporting (IFSR) was voluntary disclosure. With no specific regulationson IFSR, some companies disclosed its informations about financial, sustainability, products, etc at companyswebsite independenly. Its website could interest investor, creditor, and internet user to know more about thecompany. The objective of this research was to test and analyze the factors that affected the voluntary disclosureby IFSR Index. Firm size, return on equity, leverage, liquidity, companys status, profitability, and outsideownership were the independent variables of this research. The samples of this research were 92 manufacturingcompanies listed at Indonesia Stock Exchange during 2008 till 2010 that had been selected by using purposivesampling method. The result of this research revealed that firm size and leverage influenced Internet Financialand Sustainability Reporting. Big companies had a good reporting information system and leaned to have theresources to produce more information.

PENETAPAN TARGET TERHADAP STICKINESS COST Windyastuti Windyastuti
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

This study aimed to analyze the influence of manager targeting to the stickiness cost. The research data was amanufacturing companys financial statements during 1999-2011 published at BEI. The research data includedcost of sales, administration and general, net sales and Price Earnings Ratio (PER). This study used adynamic panel data regression analysis. The results showed that cost of sales, administration and general weresticky. Furthermore, manager targeting caused the stickiness degree of sales, administration and general costlower. Manager targeting changed the managers behavior. When the net sales declined, manager reduced theresource use drastically so the cost of sales, administration and general also decreased drastically.

PERSEPSI RISIKO DAN KECENDERUNGAN RISIKO INVESTOR INDIVIDU Wiwik Lestari; Rr. Iramani Iramani
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

The two important measurements of risks on behavioral point of view were risk perception and risk propensity.The two construct hypothesizes had negative relationship. This study attempted to establish a model by whichto measure those attitudes towards investment risk and also examined some variables that were postulated asexternal factors of investor investment decision. External factors were the availability of information, socialinteraction, financial adviser and familiarity. The data were collected on a survey research to 150 investors asrespondents in Surabaya area. By employing GeSCA, the result showed that risk propensity and risk perceptionhad negative correlation, supporting previous studies on this two variables relationship. This study alsoproved that external factor significantly affected risk perception and risk propensity

APLIKASI Z-SCORE METHOD DALAM PEMBENTUKAN PORTOFOLIO Isynuwardhana, Deannes
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

The problem that often occurs in forming portfolio was regarding the selection and weighting the stock wichhad to be included in portfolio. This study attempted to solve the problem by using a simple model, which wasexpected to be applied easily by investors. This was a descriptive research with quantitative approach, andused stocks that was categorized as blue chip in Indonesias stock exchange as a sample. Stock selectionprocess used Z-score method with 6 criteria. There were, price earning ratio, price to book value, debt to equityratio, gross profit margin, return on equity, and stocks historical price. The weighting of each stock inportfolio was then calculated by were used Bodie, Kane, and Markus (2011) approach. The coefficient ofvariation, risk and return of the market used as benchmark to measure portfolio performance. The result showedthat portfolio which formed by Z-score method give higher return than the market. Although the portfolioprovided greater risk, but it was not comparable with the marker return that gave negative results in return.The result suggested that portfolio which was created using the Z-score method could be applied by investorsin Indonesias stock exchange.

EFFICIENCY OF INDONESIAS MUTUAL FUNDS DURING 2007-2011 BY USING DATA ENVELOPMENT ANALYSIS (DEA) Riko Hendrawan; Muhammad Bayu Aji Sumantri
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

The purpose of this research was to assess the efficiency of mutual funds in Indonesia during the period 2007to 2011. To measure their efficiencies, the output-input data consisting of a panel of 105 mutual funds thatconsisted of 29 equity mutual funds, 38 balanced mutual funds and 39 fixed mutual funds were empiricallyexamined based on the most commonly used non-parametric approach, namely, Data Envelopment Analysis(DEA). The study found that based on the average score in during 2007 2011 performance of equity mutualfund Commonwealth Life Investra Equity had the highest index score, meanwhile Trimegah - trim capital wasthe lowest, performance of balanced mutual fund Reksa Dana CIMB-principal Dollar had the highest indexscore, meanwhile first State Indonesian Multistrategy was the lowest. Performance of equity mutual fund BrentDana Tetap had the highest index score, meanwhile stable debenture fund had the lowest one.

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