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Core Subject : Economy,

Economics, Econometrics & Finance

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Articles 784 Documents

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KEPEMILIKAN INSTITUSIONAL DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN INFORMASI DAN FUTURE EARNINGS RESPONSE COEFFICIENT Etty Murwaningsari
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

The objectives of this research were to analyze the direct effects of institutional ownership and audit qualitytowards future earnings response coefficient, as well as their indirect effects towards future earnings responsecoefficient through disclosure as intervening variable. This research used secondary data from manufacturingcompanies listed in Indonesia Stock Exchange (IDX) between 2002-2011. The number of samples used in thisresearch were 111companies. The method used in this research was Structure Equation Model (SEM) processedusing AMOS 6. The results of this research demonstrated that institutional ownership and disclosure hadpositive significant effect while audit quality had negative significant effects towards future earnings responsecoefficient. On the other hand, institutional ownership had positive significant effect while audit quality hadnegative significant effects towards disclosure. Further testing proved that indirect effect was very weak.Control variable which had positive significant effect was profitability towards disclosure while leverage andlong term investment had negative significant towards future earnings response coefficient. Liquidity variableswere proven that they had no effect towards disclosure.

PERINGKAT PENJAMIN EMISI, UNDERPRICING, DAN KINERJA PASAR SEKUNDER SAHAM IPO DI BURSA EFEK INDONESIA Arni Utamaningsih
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

This study discussed about the underwriters ranking, underpricing, and secondary market performance of IPOin Indonesia Stock Exchange. This study used the IPO prices, market prices, and data of underwriters rankingbased on the total value of transactions per year. The data were elaborated with standard deviation approach.These studies provided weak support on finding of Carter and Manaster (1990) that the higher the reputationof underwriter was, the lower the initial return was. This study elaborated the weak support. This study alsoproved that underpricing had positive and significant effect on the excess returns of 30 days. The evidence ofabnormal returns was elaborated for 30 days after the IPO.

KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA: STUDI ANALISIS META Fanani, Zaenal
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

This study aimed to examine the factors influencing profit management in Indonesia, namely firm characteristicsand good corporate governance. This study used META- analysis technique which was developed byHunter Schmidt (1990) and Lipsey Wilson (2001) by using samples consisting of 12 journals which wereaccredited nationally minimal B. Empirical evidence found that good corporate governance represented byauditor quality, audit committee, management ownership, institutional ownership and independent commissioner,and firm characteristic represented by growth level, firm size, firm performance, firm book value, couldbe the predictor of profit management existence in a company while the other variable namely operation cashcurrent could not be the predictor of profit management in a company.

KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN, DAN KEBERADAAN RISK MANAGEMENT COMMITTEE Levi Tri Istorini; Sigit Handoyo
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

The research aimed to demonstrate empirically the relationship of commissioners board characteristics and thecompany characteristics against the existence of Risk Management Committee (RMC) and Separated RiskManagement Committee (SRMC). In this research the characteristics of commissioners board consisted ofindependent commissioners and the size of commissioners board and also characteristics of the companyconsisting of auditors reputation, financial reporting risk, company industry type, company size, and leverage.The population taken in this research was all companies in BEI. The method of data analysis was logisticregression analysis with SPSS version 20. The results of this research showed that the variables that wereproved to have positive and significant influence to the existence of the RMC were independent commissioner,leverage, and the size of the company while the size of commissioners board, auditors reputation, financialreporting risk, and types of industry were not proved to give an influence to the existence of RMC. The researchalso proved that the auditors reputation and the size of company gave positive and significant effect to theexistence of SRMC while independent commissioner variables, the size of commissioners board, financialreport risk, and the type of industry did not have an effect to SRMCs existence.

STRUKTUR MODAL DAN KEPUTUSAN INVESTASI PADA PERUSAHAAN TELEKOMUNIKASI INDONESIA Palti Marulitua Sitorus; D.S. Priyarsono D.S. Priyarsono; Adler Haymans Manurung; Tubagus Ahmad Maulana
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

This study aimed to explore the interconnection of capital structure and investment decisions based on therelationship between corporate leverage and investment options. The samples used were telecommunicationcompanies in Indonesia which had already become public companies from 2006 to 2013. The data was processedby using multiple regression technique and t test and F test to see the difference of investment source.This study revealed that an increase in the firm value as a result of an increase in the debts of the company andits increase was different between the companies that the investment came from foreign investment and localinvestment. Investment selection by using the debt was considered to be the correct choice made by management.The value of the company was obtained better by companies that used local investment. Telecommunicationbusiness was still considered by investors to be the prospective industries.

KEPEMILIKAN BLOCKHOLDER, INVESTMENT OPPORTUNITY SET, RASIO LIKUIDITAS, DAN NILAI PERUSAHAAN Yuliani Yuliani; Muizuddin Muizuddin
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

This research aimed to measure and to find empirical evidence, blockholder ownership toward firm value, therole of Investment Opportunity Set (IOS) as mediating effect of blockholder ownership on firm value and roleof liquidity ratio as moderating effect of IOS on firm value. The research was conducted at manufacturingcompanies listed in Indonesia Stock Exchange in 2008-2012 period. This research used purposive sampling,and the units of analysis were 120 observations. Data analysis used was Structural Equation Modeling (SEM).The result showed that blockholder ownership did not have significant effect to firm value. IOS as full mediationhad an effect on blokcholder ownership toward firm value and liquidity ratio as quite moderation instrengthening the effect of IOS to firm value.

INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Dewi, Nisa Ayu Castrena; Isynuwardhana, Deannes
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

Company competition ability was not only in the assets ownership but also in the innovation, informationsystem, organization management and resources, including the importance of knowledge assets in the company.One of the approaches used in assessment and measuring of knowledge assets was Intellectual Capital(IC) which used model namely Value Added Intellectual Coefficient (VAICTM) and also used per IC componentnamely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and StructuralCapital Value Added (STVA). This research aimed to investigate the intellectual effect toward firm value withreturn on assets as the intervening variable. The samples of this research were pharmacy companies listed inBEI. The samples were selected by using purposive sampling method and there were 24 observation data. Thehypotheses of this research used path analysis, simple linear regression and double linear regression. Theresult of this research showed that IC had a positive significant effect toward Return on Assets as. IC did nothave a direct effect toward firm value. It influenced indirectly toward firm value with Return on Assets as theintervening variable, simultaneously or partially. VACA, VAHU and STVA did not have an effect towardReturn on Assets of a firm simultaneously or partially. VACA, VAHU and STVA did not have an effect onfirm value.

DAYA TARIK PASAR MODAL ISLAMI: STUDI DI BURSA EFEK INDONESIA Zaenal Arifin
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

Islamic capital market was a capital market in which the stock issuers business and the trading mechanismwere both Islamic. Islamic corporate issuers were already selected in Islamic stock index while Islamic trademechanism had to meet the requirements to avoid speculation (gharar). Some experts had proposed a model ofan Islamic stock trading such as Metwally (1992) and Chapra (1992). The question was if the islamic modelwas applied, was the stock market still interesting? This study wanted to answer that question. By using asample of companies in Jakarta Islamic Index (JII) from 2007 to 2013 this study showed the following results.Metwally model proved to be very attractive because it generated a return (capital gain) at least equal to realcapital markets and the risk of capital loss was smaller. But investors should be careful because the standarddeviation of return among stock in this stock market model was relatively high. Meanwhile, the Chapra modelgave investors not only a lower risk but also lower returns. The performance of Chapra Islamic capital marketmodel had not been conclusive because when using Sharpe index and Jensen index, the performance indexdecreased but when using the Treynor index, the performance did not decrease.

KELAYAKAN INVESTASI USAHA DAN KEEKONOMIAN BIODIESEL Zulkifli Rangkuti; Bambang Mulyana
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

This study aimed to analyze the business feasibility and economy of the biodiesel industry in terms of variousaspects with various assumptions. Main calculation techniques used were: the benefit and cost ratio (B/CRatio), the net present value (NPV), internal rate of return (IRR), and payback period (PBP). Assuming aninstalled capacity of 100,000 tons per year, the production of biodiesel could be produced in the third year,90,278 tons per year. The production increased steadily until 92,778 tons per year from the fourth year to thetenth year. It can be achieved by general assumption that working days within 1 year, from January toDecember were 360 days. Economy of biodiesel would happen if the subsidy could cover the difference betweenthe selling price of biodiesel and MOPS diesel fuel prices. In 2011, the average value of subsidy was Rp2,463.60per liter, but because the rule stated that the maximum subsidy was Rp2,000.00 per liter, the governmentpurchase on biodiesel products was Rp8,840.00 per liter, which was calculated based on diesel fuel MOPS in2011 as much as Rp6,840.00 per liter plus maximum subsidy. The result of analysis showed that biodieselinvestment was worthy to be realized.

ANALISIS PENGUNGKAPAN TATA KELOLA BANK SYARIAH DI INDONESIA Cahyo Luthfi Adiono; Mahfud Sholihin
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

This research aimed to analyze the disclosure level of corporate governance on annual report of BUS (SyariahCommercial Banks) in Indonesia in 2010-2012 with indicator stated in Indonesia Bank Rules number 11/33/PBI/2009. Besides, this research also analyzed the growth of the disclosure level. To reach the aim, thisresearch used content analysis method. The result of research showed that Syariah Mandiri Bank, BCA SyariahBank, and Muamalat Bank had the highest disclosure value while Bukopin Syariah Bank had the highestgrowth average. However, only four BUS had disclosure value above 70 percent and four BUS had growthrank above 5 percent per year. It showed that during 3 year-period the disclosure level of BUS corporategovernance in annual report was not high and it had not had a meaningful growth.

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