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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 2 (2013): May 2013" : 15 Documents clear

THE INCIDENCE AND QUALITY OF FINANCIAL GRAPHICS IN INDONESIAN IPO PROSPECTUSES Dezie L. Warganegara; Yanthi R.I. Hutagaol; Tjut F. Bachrumsyah
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

The purpose of this study was to investigate the selectivity and the quality of financial graphs in IndonesianIPO prospectuses. The first hypothesis of this study related to the intensiveness in the use of the graphs with theprofitability of the IPO firms, while the second hypothesis associated the distortion in the graphs constructionswith the intention to show financial performance in a more favorable way. Content analysis was used toinvestigate the relationship between the intensiveness in the use of the graphs and the profitability. Thedistortion in the graphs constructions was detected using the Relative Graph Discrepancy (RGD) index. Thisstudy found that there was no evidence more profitable firms using graphs more intensively in their IPOprospectuses. With regards to distortion, it was found that IPO firms tended to exaggerate their performancedepicted on the financial graphs in their prospectuses.

KARAKTERISTIK PERUSAHAAN SEBAGAI DETERMINAN INTERNET FINANCIAL AND SUSTAINABILITY REPORTING Indri Kartika; Apsarida Mila Puspa
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

The information technological development had facilitated companies to provide and spread informationaround the world. Through websites for an example, a company could present financial and non-financialreports which ensured the stakeholders based on the going concern status of the company. This researchexamined company characteristics as the internet financial and the sustainability reporting (IFSR) determinants.The research applied non-financial company populations which had website facilities and were listed inIndonesian Stock Exchange in 2009-2010. Using a purposive sampling technique, it obtained 326 companies.The analytical data method used in this research was a multiple-regression, of which the degree of significancewas 5%. The research result showed that size, profitability, and auditor influenced significantly and positivelytoward IFSR. While, the external ownership structure and listing age of companies influenced significantlyand negatively toward IFSR. On the other hand, leverage and types of industry and listing age ofcompanies had negative influences but not really significant towards IFSR.

STRUKTUR PERUSAHAAN DAN PROFITABILITAS PADA INDUSTRI REAL ESTATE DAN PROPERTY DI INDONESIA Fadjar O.P. Siahaan
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

Real estate property industry was a sector which had difficult characteristics to predict and high risk. WhenEconomy growth was high, it was booming and tended to be over supplied and the main capital was generallygot through bank loans. The purpose of this research was to analyze the impact of firm structure consisting ofthe firm size, firm age, capital structure, and stock ownership toward profitability measured using ROI andROE. The sample was selected using purposive sampling with 120 observations from 52 real estate propertycompanies listed in Indonesian Stock Exchange in 2009 2011. By using multiple regression, the result of thisresearch showed that firm size had positive significant effect on ROI and ROE; firm age had negative significanteffect on ROI but it did not have significant effect on ROE; capital structure had positive significant effecton ROE but did not have significant effect on ROI; public ownership had negative significant effect on ROIand ROE.

RASIO KEUANGAN TERBAIK UNTUK MEMPREDIKSI NILAI PERUSAHAAN Meythi Meythi
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

This study aimed to determine the best financial ratios in predicting firm value. There were 12 financial ratios,Current Ratio, Quick Ratio, Debt Ratio, Equity to Total Asset, Equity to Total Liabilities, Equity to FixedAsset, Profit Margin, Return on Asset, Return on Equity, Fixed Assets Turnover, Total Asset Turnover, andMarket to Book Ratio categorized into five factors (solvability factor, liquidity factor, profitability factor,activity factor, and firm value factor) in predicting firm value. Data in this study were from manufacturingfirms listed on Indonesia Stock Exchange during 2007-2012. Factor analysis was used to determine the bestfinancial ratios in predicting firm value. The empirical result showed that Equity to Total Asset was the bestfinancial ratio in predicting firm value.

FAKTOR FUNDAMENTAL EKONOMI MAKRO TERHADAP HARGA SAHAM LQ45 I Gusti Ayu Purnamawati; Desak Nyoman Sri Werastuti
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

The capital market was an important element that provided benefits for the economic progress through invest-ment development in a country. LQ45 index was the list of 45 excellent chosen stocks 45 which were the mostliquid and most active in the sale of the shares on the Stock Exchange. This study aimed to determine the effectof macroeconomic fundamentals on LQ45 stock price. The population used in this study was LQ45 shares inIndonesia Stock Exchange in 2007-2012. The method used in this study was the Error Correction Model(ECM). The dependent variable in this study was the stock price of LQ45, while the independent variables werethe rate of economic growth, inflation, the value of U.S. dollar against rupiah exchange rate, and SBI interestrate. The results showed that the rate of economic growth and a variable SBI interest rate had a negative effectin the short-term and long-term of LQ45 stock price. Inflation variable had a positive effect in the short-termand long-term of LQ45 stock price. While the exchange rate variable had a negative effect in the short-term andit had positive impact in long-term on the LQ45 stock price.

PENGUJIAN VARIABEL MAKRO EKONOMI TERHADAP JAKARTA ISLAMIC INDEX Farida Titik Kristanti; Nur Taufiqoh Lathifah
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

Stock price behavior patterns determined the pattern of return received. Stock price was not only determined bycompany profits but also influenced by economic factors, political, and financial of state. The objective of thisresearch was to examine the effect of macro economy variables, namely inflation, Interest rate, and foreignexchange to Jakarta Islamic Index in the long term and short term in 2008-2012 periods. This study usedsecondary data, while the methods of analysis used were the data stationary test (Augmented Dickey Fuller),co-integration test and error correction model. The results of this study indicated that all the variables had beenstationary. Co-integration test showed that there was a long-term relationship among the variables. There wasa long term relationship among inflation, interest rates and foreign exchange rates to the Jakarta Islamic Indexfor 2008-2009 periods, while the Error Correction Model test showed that there was a short-term relationshipamong inflation, interest rates and foreign exchange rates to the Jakarta Islamic Index for 2008-2009 periods.

KEMAMPUAN RASIO KEUANGAN DAN CORPORATE GOVERNANCE MEMPREDIKSI PERINGKAT OBLIGASI PADA PERUSAHAAN CONSUMER GOODS N. Agus Sunarjanto; Daniel Tulasi
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

This study aimed to examine empirically financial ratios (leverage, liquidity, solvability, and profitability)and corporate governance for distinguishing bond rating company in investment grade and non-investmentgrade companies. The population of this research was consumer goods companies listed at Indonesia StockExchange. The research used purposive sampling, polls financial data and analysis with logistic regression.Research finding indicated that corporate governance and financial ratios were the current ratio (CR), longtermdebt ratio (LTDR), total assets and turnover (TAT), return on assets (ROA), independent commissioners(kind), managerial ownership (KM), institutional ownership and audit quality (KA) that were simultaneouslyable to predict bond rating company as investment grade companies and non investment grade companies.

SISTEM PERINGATAN DINI SEBAGAI PENDUKUNG KINERJA PERUSAHAAN ASURANSI SYARIAH Hariandy Hasbi; Bethani Suryawardani
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

The objective of this study was to investigate empirically the performance of islamic insurance companythrough the relationship and the impact of early warning system on the level of financial solvency. Thisresearch used secondary data period 2004-2011 from PT. Takaful Indonesia as one of islamic insurancecompany in Indonesia. Early warning system was reflected by aggregate surplus ratio, management cost ratio,and account receivable premium to surplus ratio, and also risk based capital ratio as a measure of insurancecompany solvability level. The result of this study indicated that the early warning system had a significantcontribution to the level of Islamic insurance company solvency, while the minimum level of Islamic insurancecompany solvency amounted 65.753% of the minimum regulation (120%).

ACCRUAL DAN REAL EARNING MANAGEMENT DALAM MERESPON PENURUNAN TARIF PAJAK PENGHASILAN BADAN TAHUN 2010 Setiadi Alim Lim
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

Research conducted by Guenther (1994) shows the behavior of management to conduct income decreasingearning management in the period of one year before the income tax rate reduction in order to obtain relief theburden of income tax paid. The research of Alim (2009) showed indications of income decreasing earningmanagement in the 2008 financial statements of business entities in Indonesia Stock Exchange responding toa decrease in income tax corporate tax-payers in 2009. This study aimed to investigate whether there is anindication of income decreasing earning management and also on the 2009 financial statements of businessentities in Indonesia Stock Exchange responding to reduced income tax rate for corporate tax-payers in 2010.To detect the presence of income decreasing earning management variables to discretionary accruals will beused to indicate the presence of accrual/accounting earnings management and abnormal variable cash flowsfrom operations and abnormal discretionary expenses that may indicate the presence of real earning management.The results showed an indication of income decreasing earning management is detected through avariable discretionary accruals and abnormal cash flow from operations but not found through variableabnormal discretionary expenses.

PENGUJIAN EMPIRIS DISIPLIN PASAR PERIODE PENJAMINAN SIMPANAN IMPLISIT DAN EKSPLISIT DI INDONESIA Taswan Taswan
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

This article concerned the issue of market discipline and deposit insurance in Indonesia. This research aimed toexamine the market discipline as a consequence of bank risk taking on period of implicit and explicit depositinsurance. The samples were commercial banks operating in Indonesia and they were tested using OLS regressionmodels and Sub Group analysis. It showed that market discipline functioned as a consequence of bank risktaking during the guarantee period, but there was no difference in the effect of risk on market discipline betweenperiods of implicit and explicit deposit insurance. Market discipline in Indonesia was determined more by thebank risk taking, not by the difference of deposit insurance scheme.

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