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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 16 Documents

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Search results for , issue "Vol 20, No 2 (2016): May 2016" : 16 Documents clear

INOVASI, PERTUMBUHAN, UKURAN DAN NILAI PERUSAHAAN FARMASI DI INDONESIA Mursalim Nohong
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

Abstract This research was based on the strategic role of firm innovation. For a pharmaceutical company, innovation drives the firm to expand new product which responsive to the needs of public health. The purpose of this study was to explain the innovation role on growth, size, and the value of pharmaceuticalcompany in Indonesia. Secondary data with a period of 2011 - 2014 of ten sample used were pharmaceutical companies listed on the Indonesia Stock Exchange.Data were analyzed using Structural Equation Modeling with PLS. The research results show that innovation were able to increase growth, size and companyvalue.

MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT Debbianita Debbianita; Sylvia Veronica Siregar; Desi Adhariani
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

AbstractThis research aims to detect earnings management through classification shifting by classifying core expensesas discontinued operation or special items to increase core earnings. This research also predict that AuditQuality (KAP big 4 or non-big 4) can mitigate earnings management through classification shifting. Samplesof this research are obtained by using purposive sampling from all companies listed in the capital markets ofSingapore, Malaysia, Indonesia, and Philippines. Methods of data analysis used in this research were multiplelinear regression cross section data were processed using statistical software E-views 6.0. Final samples are1551 observations for the year 2012. Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigate earnings management throughclassification shifting.

STRUKTUR MODAL, INVESTMENT OPPORTUNITY SET, LIKUIDITAS DANNILAI PERUSAHAAN Uzliawati, Lia; Nofianti, Nana; Ratnasari, Dwi Putri
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

AbstractThis research aims to know the influence of variable capital structure as measured by debt to equity ratio(DER), the investment opportunity set as measured by the market to book ratio (MBA) asset and liquidity asmeasured by the current ratio (LIQ) against the value of the company that projected through the Price to BookValue (PBV) on the banking company listed on the Indonesia stock exchange (idx) of the period 2009-2013.This research population is 39 banking company. Purposive Sampling was used as sampling techniques and29 companies selected as research samples. This study uses secondary data analysis and multiple regression.The results shows that the structure of capital and investment opportunity set has positive influence to thevalue of the companys liquidity and has no effect on the value of the company. While the size of the companyas a control variable has a significant positive influence to the value of the company. Simultaneous capitalstructure, investment opportunity set and the liquidity effect significantly to the value of the company.

NILAI TUKAR RUPIAH DAN KINERJA PASAR SAHAM: STUDI EMPIRIK PADA BURSA SAHAM INDONESIA Siti Saadah
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

This study examines the impact of rupiah exchange rate movement to the stock market performance in Indone-sia, using a dailytime series data from January 2013-December, 15, 2015. Data shows that the characteristic of volatility clustering (heteroskedastic) is the reason for applicating TGARCH estimation method in this study. By applicating this method, it shows that the fluctuation of rupiah is in a quite deep depreciation during the period of this analysis, although the cause of stocks return declined but did not lead to investment in Indonesia capital market becomes more risky. This is reflected in the empirical findings of this study, that the volatility of stock returns in the Indonesia Stock Exchange does not increase significantly due to the deprecia-tion trend experienced during the analysis period.

PELEMAHAN RUPIAH: MANAJEMEN NILAI TUKAR INDONESIA DAN PELAJARAN DARI MASA LALU Sonny Harry B Harmadi
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

World ecomonic trend in 2008 has decreased significantly after growing rapidly for a decade (world economic growth up to 2007 was 5.2%). Global contraction happened because of United States and Europe performance decreasing. In 2008, this impact had spread to all around the world including Asia and especially Indonesia. This paper aims to consider Indonesia Experience in Exchange Rate Management policy. This paper con-cerned on pre-1990 period which was highlighted by the exchange value rezime and with all of the variations.

MAKSIMALISASI NILAI PERBANKAN SYARIAH MELALUI TEKNOLOGI PELAYANAN NASABAH TERKINI Fani Firmansyah; Putri Kurnia Widiati
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

Sharia included in the companys development strategy which is needed by the Indonesian Bank. Banking business as high level of bussiness in competence for product and supply needs an effective development strategies to win the competition. The purpose of this study was to determine the development of technology, especially customer service associated with the financial capacity of Islamic Banking to meet the demand for these technologies in order to create added value for Islamic Banking and achieve an index of customer maximum satisfaction by using EVA analysis and analysis of the value of customer satisfaction for banking services. Results from this study is the customer wants maximum services such as guarantees for customer complain, the technological development of Islamic banking which is not rated maximally, and the develop-ment of the technology is still under conventional banking for Islamic Banking can not be maximized customer service technology, whereas the financial analysis of Islamic Banking is able to develop the technology.

PEMERIKSAAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP KEPANJEN KABUPATEN MALANG Pujo Gunarso
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

This study was conducted in 2015 on the territory of the Tax Office Primary Kepanjen region. The purpose of this study is to examine the effect of tax audits and tax penalties for mandatory compliance body. Method and data analysis which was used in this research was multiple linear regression analysis, the statistical test that consists of the calculation of validity, reliability, classical assumptions, regression, coefficient of determina-tion and hypothesis testing. The results indicates that the examination of the tax and tax penalties have significant impact on taxpayer compliance. Based on these results, audits and tax sanctions can improve taxpayer compliance behavior of the body. The results support Ebimoboweis (2013), Durans (2009) and Nugrohos (2006), but the results are not suitable with Winerungans (2012) and Princes (2014).

PENGARUH FAKTOR MAKRO EKONOMI DAN PERTUMBUHAN PERUSAHAAN TERHADAP LEVERAGE DAN NILAI PERUSAHAAN Sujoko Sujoko
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

The purpose of this empirical study is to investigate the influence of macro economic,growth firm on leverage and value of the firm.This study uses Agency Free Cash Flow, Static trade off Theory, Pecking Order Theory and Signaling Theory.This study uses empirical data from Indonesian Capital Market Directory 2015 issued By Indonesian Stock Exchange. This research uses quantitative analysis. The Population of the research are manufacturing firm listed in Indonesian Stock Exchange. The hypothesis test uses structural equation model-ing with the degree of signifance at 0.05. Sample in this study are manufacturing company listed in Indone-sian Stock Exchange during 2012-2014. As much as 75 manufacturing firm listed in Indonesian Stock exchange were taken as a sample using a purposive sampling method. The data were there analyzed by Structural Equation Modeling (SEM). The Result of the study show that: (1) Macro economic factor have negative significant influence on leverage with p value 0.06 (2) Growth firm have significant influences on leverage with value 0.004 (3) Macro economic have negative t influences on value of the firm with p value 0.006 (4) Growth firm have positive significant influence on value of the firm with p value 0.005 (5) Leverage have negatives significant influence on value of the firm with p value 0.006 The result of the study is support to Agency Free Cash Flow,Jensen (1986),Static Trade off Theory, Pecking Order Theory, Myers and Majluf (1984) and Signaling Theory, Ross (1977

UJI INTEGRASI DAN CONTAGION EFFECT PASAR MODAL PADA LIMA NEGARA ASEAN (RISET EMPIRIS PASCA TERJADINYA KRISIS SUBPRIME MORTGAGE DAN KRISIS YUNANI) Tarsisius Renald Suganda; Yonatan Soetrisno
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

Financial market comovement in ASEAN main member countries is still attractive to scrunitized, because this area is vulnerable to the impact on a global economic event. This study examined capital market integration of five ASEAN main members (Indonesia, Singapore, Malaysia, Philippines, and Thailand) by using September 200830 April 2013 data period. This period will divided into the post 2008 Subprime Mortgage crisis period and the post 2010 Greece crisis period. Vector Autoregressive (VAR) was used to test the comovement occurance among these capital markets and Granger Causality Test was used to analyze the contagion effect among these capital markets. The finding shows that the comovement was occurred among Indonesia, Malay-sia, Singapore and Thailands capital market during September 2008 to 30 April 2013 period. The comovement was still occured after 2008 Subpime Mortgage crisis period and 2010 Greece crisis period, although there is country namely Philippines which did not have the comovement at all against the other countries. Further-more, the finding shows that Indonesia capital market gives contagion effect to other ASEAN countries after 2008 Subprime Mortgage crisis and Greece financial crisis.

STRATEGI SISTEM AUDIT INTERNAL PEMERINTAH DALAM RANGKA TATA KELOLA YANG BAIK Maliki Heru Santosa; Syamsul Maarif; Eriyatno Eriyatno; Trias Andati
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

The problems related to governance system such as management irregularities or fraud, unaccountable finan-cial practices, and poor public service deliveries have raised some questions to the effectiveness of Units of Government Internal Audit (GIA). The complexity of role and function of GIA, which are both directly and indirectly influenced by the stakeholders and relevant environment, need an appropriate research using sys-temic context. The objective of this study was to identify and establish priority strategy in developing effective internal audit system. This research was based on qualitative approaches with systems methodology which was started with literature study, in-depth interview and focus group discussion (FGD). Then, the study was continued with analytical hierarchy process (AHP) with experts representing the stakeholders. The study showed that to enhance the effectiveness of GIA, it is important to have priority strategy to strengthen the governance system, risk management, and control. The role of the stakeholders and management maturity are the key requirements to successful and an effective of GIA System.

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