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INDONESIA
Jurnal Keuangan dan Perbankan
Published by Universitas Merdeka Malang
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 10 Documents
 1 
Search results for , issue "Vol 27, No 3 (2023): July 2023" : 10 Documents clear
Governance systems and CEO tenure on ESG disclosure scores in the banking industry Teja, Adrian
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.11383

Abstract

The study aims to understand the effect of governance systems, i.e., Anglo-Saxon and Continental, and CEO tenure on ESG (Environmental, Social, and Governance) and each pillar, i.e., E, S, and G disclosure scores. The sample is banking stock in ASEAN (Association of Southeast Asian Nations) countries, such as Indonesia, Malaysia, Thailand, and the Philippines, for 2015-2021. The data is analyzed using panel data regression. The findings show that Continental governance systems experience faster improvement in ESG and E disclosure scores than Anglo-Saxon governance systems but failed to catching-up on G disclosure scores; CEO with longer tenure has more commitment to ESG and E disclosure scores; and the CEO, regardless of their tenure, already have the commitment for S and G disclosure scores. DOI: 10.26905/jkdp.v27i3.11383 
Effect of Macroprudential Policy on Banks’ Profitability in ASEAN Before and During Covid-19 Tarigan, Wina Febrianti; Danarsari, Dwi Nastiti
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.10283

Abstract

Regulators introduced macroprudential policies to ensure financial stability, but during the Covid-19 pandemic, many countries relaxed these policies to boost credit growth and the economy. This research examines the impact of these policies on bank profitability in six ASEAN countries from 2018 to 2021 using panel data regression. Before the pandemic, tightening policies like capital buffers, taxes, liquidity requirements, and foreign exchange limits reduced bank profitability. During the pandemic, loosening loan loss provisions and loan-to-value ratios increased profitability, while relaxing reserve requirements decreased it. DOI: 10.26905/jkdp.v27i3.10283
Corporate Sustainability and Digitalization: Is It a Bank Performance Boosters? Indayani, Indayani; Meuthia, Putri Zidni Ayu; Meutia, Rita
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.9756

Abstract

The company's financial performance remains a contemporary issue and is of concern to stakeholders and investors. In terms of achieving the company's performance, the bank's management will carefully consider management decision. Thus, determining the right strategy is one of the important step to improving the financial performance of the corporate. Some of these strategies and management decisions in nonfinacial area are to carry out digital transformation and implement the Corporate Sustainability Program. A good company's financial performance is the proper and correct implementation of the strategy and applicable rules. Corporate Sustainability (CS) and digitalization have become important factors in this decade and their impact on banking financial performance. The objective of this study is to examine Corporate Sustainability (CS) and digitalization as the factors that can influence the bank’s financial performance.  The population of this research is 47 banks listed on IDX from 2013-2020. Then, The Sample selection was carried out by selecting banking companies that issued sustainability reports and a final sample of 6 banks was obtained with 48 total observation for 8 years. The data source is secondary data obtained from the sustainability report and financial statements of banks listed on the IDX and published in 2013-2020. The results showed that digitalization significantly affects the bank’s financial performance. In contrast, corporate sustainability does not significantly affect financial performance. This shows that in the long time during the observation period, corporate sustainability activities did not work to improve banking finance in Indonesia. The stakeholders are more concerned about other factors that can increase banking company performance. This could also be because a banking company is more profit oriented. They are reliant on financial factors other than sustainability  DOI : 10.26905/jkdp.v27i3.9756
Determinants of Efficiency: Asset Diversification, Risk, Bank Size, and Liquidity Indraswari, Citra Rahayu; Sari, Kartika
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.11235

Abstract

Banking plays an important role in the economy both micro and macro. In addition, it is crucial for a country to have a strong and robust banking system. To realize a strong and robust banking banks need to maintain their efficiency. Therefore, it is necessary to identify the factors that affect efficiency, including asset diversification, risk, bank size and bank liquidity. The sample of this research are conventional banks with a total of 10 banks that have the largest share of assets in Indonesia. In this study to identify the effect of asset diversification, bank risk, bank size, and bank liquidity on bank efficiency used multiple linear regression analysis methods were used. This study concludes that asset diversification actually reduces bank efficiency. The increased bank risk, the better efficiency. Then, the size of the bank and liquidity have no effect on efficiency. Therefore, banks need to review the diversification strategy, ensure that the risks associated with each asset and portfolio as a whole are well-identified and look for opportunities to automate repetitive processes and reduce overall operational costs.DOI : 10.26905/jkdp.v27i3.11235
The Moderating Effect of Income Diversification on Intellectual Capital and Company Performance in Indonesian Banking Wahyuningtias, Eko; Sari, Pristin Prima; Kusumawardhani, Ratih
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.11449

Abstract

This research aims to examine the influence of intellectual capital on company performance, the moderating effect of revenue diversification, and provide additional insight into intellectual capital. This research uses 38 banks in Indonesia that are listed on the Indonesia Stock Exchange (BEI) out of a total of 47 banks as research samples. The collected data was analyzed using linear regression and moderated regression analyses to test the effect of intellectual capital on company performance and the moderating impact of income diversification on intellectual capital and company performance. The results of the regression analysis show that intellectual capital (VAIC) has a positive effect on company performance. In contrast, income diversification is having a moderating impact on intellectual capital and company performance. The intellectual capital component has varying influences on company performance. Whereas VACA positively affects company performance, VAHU also positively impacts company performance. At the same time, STVA does not affect company performance. Based on the moderation test, income diversification does not moderate the relationship between intellectual capital components and company performance.DOI: 10.26905/jkdp.v27i3.11449
Digital Technology and CSR Disclosure on Firm Value Moderated by Financial Flexibility and Firm Size Wahyuni, Maulana Fitri Agustustin Nur; Saraswati, Erwin; Prastiwi, Arum
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.9193

Abstract

This study aimed to examine the effect of digital technology and corporate social responsibility (CSR) disclosure on firm value moderated by financial flexibility and firm size. The data collected qualitatively from company websites were analyzed using quantitative content analysis. The moderating impact of financial flexibility and firm size was tested using the Moderating Regression Analysis (MRA) model. Moreover, a criteria-based method was employed to determine samples comprising 135 banking companies listed on the Indonesia Stock Exchange for 2019-2021. The results showed that digital technology and CSR disclosure positively affect firm value. This means the company website information demonstrates to stakeholders that management has optimized resources, implemented innovative models, and increased business efficiency, quality, and consistency. Therefore, it provides a good reputation to investors and potential investors. Other findings showed that financial flexibility and firm size moderate the relationship between CSR disclosure and firm value. The two variables also strengthen the relationship between CSR disclosure and firm value. However, firm size weakens the effect of digital technology disclosure on firm value. Financial flexibility does not moderate the effect of digital technology disclosure on firm value. This study has implications for the management to focus on information quality and quantity in digital technology and CSR in fulfilling the stakeholders’ decision-making needs. http://doi.org/10.26905/jkdp.v27i3.1065       .
Share Price Trigger in Manufacturing Companies on The Indonesia Stock Exchange Nuryani, Ni Nyoman Juli; Gorda, A. A.N. Oka Suryadinatha; Sulistyorini, Ery
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.11747

Abstract

This study aims to examine the effect of Earning Per Share (EPS), Net Profit Margin (NPM), Gross Profit Margin (GPM), and Total Asset Turnover (TATO) on stock prices in manufacturing companies in the food and beverages sector listed on the Indonesia Stock Exchange (IDX) with an observation period of 2018-2022. The population and sample in this study are the quarterly financial statements of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange. The sampling method used is purposive sampling, with a total sample of 252 quarterly financial statements from 12 companies. The data used in this research is secondary data. Then, the data collected was tested by multiple linear regression analysis, which was processed using the SPSS version 18 application. The results showed that EPS and NPM have a positive and significant effect on stock prices, while GPM has no significant effect on stock prices, and TATO has a negative and significant impact on stock prices. Simultaneously, EPS, NPM, GPM, and TATO positively and significantly affect stock prices with a coefficient of determination of 67.4%.DOI: 10.26905/jkdp.v27i3.11747
Banks' Core Deposits and Net Interest Margin: Do Size and Ownership Structure Matter? Suriawinata, Iman Sofian; Prastuti, Doddi; Hermastuti, Pristina
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.9642

Abstract

Banks’ core deposits and net interest margins play important roles in the banks’ value creation process. This study examines the effects of bank size and ownership structure on banks’ core deposits and net interest margins. The mediating role of core deposits funding on the relationship among variables being studied is also explored. Applying a structural equation modeling approach on panel data consisting of 39 conventional banks listed on the Indonesian Stock Exchange during 2016-2020, this study documents several important findings. Firstly, core deposits fundings positively affect banks’ net interest margins. Secondly, bank size has a positive effect on banks’ core deposits fundings, and has a positive indirect as well as total effect on net interest margin. Thirdly, managerial and institutional ownerships have negative effects on core deposits, positive direct effects on bank net interest margin, but negative indirect effects on bank net interest margin. Lastly, the positive direct effects of managerial and institutional ownership on bank net interest margin are totally offset by the negative indirect effects brought on net interest margin (NIM) through core deposits. DOI : 10.26905/jkdp.v27i3.9642
Corporate Social Responsibility (CSR) Disclosure on the Application of Conservatism: The Role of Foreign Ownership as a Moderating Variable Sari, Maria Puspita Nugrahaning; Setiawan, Doddy
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.10656

Abstract

This research aimed to determine what factors affect manufacturing companies' application of accounting conservatism. In addition, this study examines two factors: (1) the effect of CSR disclosure on the application of conservatism in manufacturing firms; and (2) the effect of foreign ownership on the relationship between CSR disclosure and the application of conservatism in manufacturing firms. This study was quantitative. This study utilised annual and sustainability reports from 2018 to 2022 from manufacturing companies listed on the Indonesia Stock Exchange. The study examined 590 data using the Fixed Effect Model as a regression model to estimate panel data. The findings revealed two conclusions: a significant relationship between CSR disclosure and accounting conservatism, and foreign ownership weakened the correlation between CSR disclosure and accounting conservatism. This study employed firm size, profitability, leverage, and audit quality as control variables. 
The Role of Literacy and Government Support in Improving MSME Performance Through Digital Financial Services Adoption and Financial Inclusion Sholihah, Erlinda; Nurhapsari, Risma; Rohmania, Aftuqa Sholikatur
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.11147

Abstract

This study aims to identify the role of financial literacy, digital literacy, and government support mediated by digital financial services adoption and financial inclusion in influencing the financial performance of MSMEs in Central Java. The model in this study was developed from the RBV (Resource Based View) theoretical framework. This study is a type of quantitative study with an explanatory design. The population determined is MSMEs in the food and beverage sector of Central Java Province. The sample was selected using a simple random sampling of 238 respondents using Google Forms. Next, the data analysis technique used SEM-PLS with SmartPLS 3. This study found that financial literacy, government support, digital financial services adoption, and financial inclusion determine the financial performance of MSMEs. These four factors show a significant influence. On the contrary, digital literacy did not significantly affect MSMEs’ financial performance. This research contribution is theoretically expected to be useful in developing RBV (Resource Based View) theory. In addition, it is a direction for three parties (government, entrepreneurs, and financiers) in formulating policies related to strategies to optimize MSMEs’ financial performance based on digital technology. DOI: 10.26905/jkdp.v27i3.11147

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