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INDONESIA
Jurnal Keuangan dan Perbankan
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 21, No 2 (2017): April 2017" : 15 Documents clear
THE ANALYSIS OF CAPITAL MARKET INTEGRATION IN ASEAN REGION BY USING THE OGARCH APPROACH Robiyanto, Robiyanto
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : UNIVERSITY OF MERDEKA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.652 KB) | DOI: 10.26905/jkdp.v21i2.1138

Abstract

Capital market integration is a topic that attracts a lot of research interests in regional and international capital markets. Unfortunately, the various studies that have been done tend to use analytical tools that have not been able to conclude the degree of capital market integration quantitatively, hence a study that is able to measure the degree of capital market integration quantitatively is required. This study investigated the capital markets integration in ASEAN by using the Orthogonal Generalized Autoregressive ConditionalHeteroscedasticity (OGARCH) method which could provide the degree of integration quantitatively. Capital markets studied were the Indonesia Stock Exchange, Kuala Lumpur Stock Exchange, Thailand Stock Exchange, Singapore Stock Exchange, and Philippines Stock Exchange during the period of January 2001 – December 2016. The result of this study was there was a co-movement among ASEAN capital markets studied, but not all these ASEAN capital markets were fully integrated. This study also found that Indonesia stock Exchange, Kuala Lumpur Stock Exchange, Stock Exchange Thailand, and Singapore Stock Exchange were integrated but Philippines Stock Exchange was not. ThePhilippines Stock Exchange tended to be segmented rather than integrated.DOI: https://doi.org/10.26905/jkdp.v21i2.1138
MANAJEMEN LABA DI INDONESIA: STUDI SEBUAH BIBLIOGRAPI Edy Suprianto; Doddy Setiawan
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.717 KB) | DOI: 10.26905/jkdp.v21i2.1314

Abstract

This research tries to describe the development of earnings management research in Indonesia which is from 6 accreditation journals in Indonesia which representing 3 biggest provinces in Java island. Samples obtained from 1999 to 2016 obtained 67 articles discussing earnings management. We classify this article based on the research topics, methods and models used by the researchers. The results obtained are most of the articles on earnings management in Indonesia published in Jurnal Akuntansi Keuangan Indonesia (JAKI) and Jurnal Akuntansi dan Keuangan(JAK). Antecedent topics of earnings management is a topic that is widely studied. Analytical method and accrual modified Jones model is the most popular model used because this model is considered the most appropriate to measure the accrual of earnings management compared to other models.
THE APPLICATION OF RISK BASED BANK RATING ON BANKRUPTCY PREDICTION OF BANKS IN INDONESIA Evi Sistiyarini; Sudjarno Eko Supriyono
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.274 KB) | DOI: 10.26905/jkdp.v21i2.564

Abstract

The increase of banking products and services which is more complex will increase the risk to the banks. Therefore, to anticipate the rise of financial difficulties in a bank, the early warning system. This study aimed to find the influence RBBR (Risk Based Bank Rating) ratio’s to predict the bankruptcy of conventional Banks in Indonesia. The ratio of RBBR consisted of risk profile, Good Corporate Governance, profitability, and capital. Independent variables used were NPL, PDN, LDR, GCG, ROA and NIM, and CAR. The dependent variable was bank bankruptcy using a dummy variable. The population of this study was all of the conventional banks in Indonesia. The data was a secondary data taken form financial report of conventional bank 2011-2015. Technical sampling used was a purposive sampling method with some criteria. The analysis of this study used logistic regression. The result of the study showed that NPL, PDN, LDR, GCG, ROA and NIM, and CAR had no significant influence on the bankruptcy of the bank.
FINANCIAL PERFORMANCE, AUDIT DELAY AND FIRM VALUES BANKING IN INDONESIA Stephanus Dwiarso Utomo; Maradewi Ayu Kumalasari; Zaky Machmuddah
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.094 KB) | DOI: 10.26905/jkdp.v21i2.1555

Abstract

Fraud cases in the capital market concerning financial report delay were the main issues of the research. The aim of this research was to investigate the effect of financial performance, audit delay, and firm value. The population of the research was all companies listed in Indonesian Stock Exchange, from 2011-2013. The total of research samples were 38 banking companies with 97 annual reports done by using purposive sampling method. Data analyses used were classical assumption test and hypothesis test with multiple-linear regression analysis. The result of the research showed that financial performance had a significant influence on audit delay, while financial performance had a significant influence on firm value. Meanwhile, audit delay did not significantly influence firm value. The practical implication of the research suggested the delay of the financial report’s delivery had an impact on a company’s image in front of the stakeholders.
CORPORATE GOVERNANCE, EARNINGS MANAGEMENT, AND INVESTMENT OPPORTUNITY SET OF BANKING INDUSTRY IN INDONESIA Agustina Ratna Dwiati; Yulian Belinda Ambarwati
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.864 KB) | DOI: 10.26905/jkdp.v21i2.1556

Abstract

Earning management has become a common phenomenon that occurs within a company and is difficult to avoid. Earnings management can be done because managers must obey certain rules. This happens in the banking industry because the banking industry has more stringent regulations than other industries. This study aimed to examine the effect of corporate governance on earnings management with investment opportunity set as an intervening variable. The dependent variable of this research was earnings management. The independent variable of this study was the corporate governance mechanism which was proxy with the proportion of independent commissioners. The intervening variable of this study was an investment opportunity set. The samples of this study were banking companies listed on the Indonesia Stock Exchange (BEI) in 2012-2015. The analytical method used was path analysis. The results of this study indicated that corporate governance could reduce the occurrence of earnings management practices. Meanwhile, corporate governance did not affect the investment opportunity set and investment opportunity set did not influence the earnings management so that the investment opportunity set could not mediate the influence of corporate governance on earnings management.

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