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Published by Universitas Merdeka Malang

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Core Subject : Economy,

Economics, Econometrics & Finance

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Articles 784 Documents

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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.

DAMPAK BI RATE, TINGKAT SUKU BUNGA, NILAI TUKAR, DAN INFLASI TERHADAP NILAI OBLIGASI PEMERINTAH Ichsan Ichsan; Ghazali Syamni; Nurlela Nurlela; A. Rahman
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

The purpose of this study was to examine the influence of BI rate, SBI interest rate, inflation and the exchange rateto value of government bonds in Indonesia Stock Exchange. Data used in this study were secondary data in BIrate, SBI interest rates, inflation and the exchange rate period January 2007 to October 2012. The methods of dataanalysis were multiple regression models and they were analyzed using IBM SPSS software version 20. Theresults showed that partially only the exchange rate that did not significantly influence the value of governmentbonds. This finding could be explained that the exchange rate had no effect related to central bank intervention(Bank Indonesia) to move the exchange rate at the time of depreciation or appreciation.

DETERMINAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Bestari Dwi Handayani; Heri Yanto
Jurnal Keuangan dan Perbankan Vol 17, No 3 (2013): September 2013
Publisher : University of Merdeka Malang

The objective of this study was to identify the effect of firm size, RMC, auditor reputation and ownershipconcentration on ERM disclosure.The population of this research was all manufacturing companies listed inthe Indonesia Stock Exchange 2011-2012. The sampling technique used in this research was puposive sampling.There were 90 companies qualified as samples. This study used multiple regression analysis to determinethe influence of firm size, RMC, auditor reputation and ownership concentration on ERM disclosure. Theresults of regression analysis showed that the variables of firm size, RMC, auditor reputation and ownershipconcentration had positive effects on the ERM disclosure.

KEPEMILIKAN MANAJERIAL TERHADAP PAJAK PENGHASILAN TERUTANG MELALUI DISCRETIONARY ACCRUALS Kiswanto Kiswanto; Ahmad Nurkhin
Jurnal Keuangan dan Perbankan Vol 17, No 3 (2013): September 2013
Publisher : University of Merdeka Malang

Governments efforts to boost revenue from the tax sector brought considerable consequences for businessmen.This made businessmen try to do tax planning, one of which was to conduct earnings management to reducepayable taxes . This study examined whether managerial ownership influenced the amount of payable incometax of corporate taxpayers through discretionary accruals. This study used path analysis approach (PathAnalysis) by taking sample of companies listed on the Indonesia Stock Exchange in 2009. The results showedthat managerial ownership directly influenced the payable income tax. Furthermore, it could be seen thatmanagerial ownership had a direct effect on earnings management. Besides, earnings management had a directeffect on payable income tax. Thus, the Sobel test was used to prove the ability of earnings managementvariables in mediating the effect of managerial ownership on income tax. Future research was expected toexpand the main object of observation payable income tax as an tax obligation to ensure that the behavior of thecompany in doing profit or income management for lowering profit or income could lower or raise the payableincome tax.

KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN LEVERAGE MELALUI PENDEKATAN KESEMPATAN BERTUMBUH DAN RISIKO PERUSAHAAN Cliff Kohardinata; Christian Herdinata
Jurnal Keuangan dan Perbankan Vol 17, No 3 (2013): September 2013
Publisher : University of Merdeka Malang

The main purpose of company was to increase companys value through increased prosperity of owner orshareholders. However, the management often had other objectives that caused conflicts of interest betweenmanagement and shareholders of the company, in which the conflict was referred to as Agency Problem (Jensen Meckling, 1976). To minimize the differences between the interests of owners and managers, the owner couldgive shares to managers or increased stock ownership by institutional in order to monitor managers. If theowner of the company wanted to reduce agency conflicts by increasing managerial ownership and institutionalownership, they will affect corporate leverage policy because managerial ownership and institutional ownershipcould reduce the financial risk that occurred from leverage. This study aimed to analyze the effect ofmanagerial ownership and institutional ownership on leverage policy. This study used the entire populationof companies listed in Indonesia Stock Exchange. Sampling was purposive sampling, and analytical techniquesused was ordinary least squares. The control variables were structure of assets, return on assets, financialdistress, asset utilization, asset growth. Furthermore, this paper considered growth opportunities and risksof the company. This study found that managers considered risk factors more than growth opportunities, andthe institutional shareholders considered growth opportunities more than company risk

KEPUTUSAN INVESTASI, PENDANAAN, DAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN RISIKO BISNIS SEBAGAI VARIABEL MEDIASI Yuliani Yuliani; Isnurhadi Isnurhadi; Samadi W. Bakar
Jurnal Keuangan dan Perbankan Vol 17, No 3 (2013): September 2013
Publisher : University of Merdeka Malang

This study aimed to analyze: the effect of investment decisions on firm value, the role of business risk as amediating effect investment decisions on firm value, the effect of financing decisions on firm value, the role ofbusiness risk as a mediating effect decisions financing on firm value, effect of dividend decisions on firm value,the role of business risk as a mediating effect dividend on firm value the effect of business risk on firm value.The research was conducted in the companies listed in Indonesia Stock Exchange (IDX). The observationperiod was 2009-2011. Based on the criteria population defined, the sampling method was census. The numberof analyzed samples were 18 companies. Data analysis was path analysis. The research findings were: theinvestment decisions could increase firm value, business risk did not have mediating effect on relationshipbetween investment decisions and firm value, the funding did not increase firm value, business risk as a fullmediation had an effect on relationship of funding and firm value, dividend decision did not have effect onfirm value, business risk did not have mediating effect on relationship between dividend decisions and firmvalue, business risk could increase firm value.

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