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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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THE EFFECT OF TAX SIMPLIFICATION ON TAXPAYERSâ€™ COMPLIANCE BEHAVIOR: RELIGIOSITY AS MODERATING VARIABLE Muslichah, Muslichah
Jurnal Keuangan dan Perbankan Vol 19, No 1 (2015): January 2015
Publisher : University of Merdeka Malang

Tax compliance was an important issue for nations around the world as governments searched for revenue tomeet public needs. The importance of tax simplification had long been known as a determinant of compliancebehavior and it became an important issue in taxation research. The primary objective of this study was toinvestigate the effect of tax simplification and religiosity on compliance behavior. This study was conducted inMalang, East Java. Survey questionnaires were sent to 200 taxpayers and only 122 responded. Consistentwith the prior research, this study suggested that the effect of religiosity on compliance behavior was positiveand significant. Religiosity acted as moderating role on the relationship between tax simplification andcompliance behavior. This study was contributed to the compliance literature. The present study also providedpractical significance because the empirical result provided information about compliance behavior to helpgovernment to develop strategies toward increasing voluntary compliance.

RASIO PERPUTARAN DAN PERIODE PENAGIHAN PIUTANG USAHA TERHADAP RASIO LANCAR PERUSAHAAN BARANG PRODUKSI Roristua Pandiangan
Jurnal Keuangan dan Perbankan Vol 19, No 1 (2015): January 2015
Publisher : University of Merdeka Malang

The company ability to collect accounts and pay debt was one measurement of the company performance so thatthe company could survive in the market to serve the needs of consumers. This study aimed to reveal the effect ofthe company ability to collect accounts receivable to the company ability to pay short-term trade payables. Thisstudy used a descriptive research method with empirical studies approach. The population was 33 goods productioncompanies listed in the Indonesia Stock Exchange while the study samples were all study population. Theanalysis techniques used in this study were the accounts receivable turnover ratio, account receivables collectionperiod, current ratio, and multiple regression analysis. The results showed that: First, there was no partial effectof trade receivables turnover ratio to the current ratio at large trading company production of goods listed in theIndonesia Stock Exchange. Second, there was a partial effect of accounts receivable collection period to the currentratio at large trading company production of goods listed in the Indonesia Stock Exchange. Third, the accountsreceivable turnover ratio and accounts receivable collection period had a simultaneous effect to the current ratio atlarge trading company production of goods listed in Indonesia Stock Exchange.

PENTINGNYA KARAKTERISTIK TUNGKU UNTUK MENCIPTAKAN BEBAN, HARGA JUAL, DAN PROFITABILITAS PATUNG BARONG BERMEDIA KERAMIK Normal, I Nyoman
Jurnal Keuangan dan Perbankan Vol 19, No 1 (2015): January 2015
Publisher : University of Merdeka Malang

The aim of this research was to determine the influence of stove characteristics to production cost price, saleprice, and profitability. The research results showed that the stove characteristics influenced the productioncost price of barong statue. The production cost price of barong statue by small stove was Rp 93.495,95 eachunit, by medium stove was Rp 91.423,81 each unit, and by big stove was Rp 89.040,23 each unit. The costprice of production of barong statue decreased 2,21 % for medium stove, and 4,76% for big stove. From thefinancial management side, the good management of financial resources in manufacturing barong statue couldcreate more accurate the production cost price; the stove characteristics influenced cost price of barong statue.The sale price of barong statue by small size stove was Rp 121.539,54 each unit, by medium stove was Rp118.850,95 each unit, and by the big stove was Rp 115.752,30 each unit. The sale price of barong statuedecreased 2,21% for medium stove, and 4,76% for big stove. The determination of cost price exactly couldcreate financial structure well because cost price is an element of sales; and the stove characteristics influencedthe profitability of barong statue. The profitability of barong statue by small stove was 11,54%, by mediumstove was 11,54%, and by big stove was 11,54%. The profitability of barong statue did not differ from thesmall, medium and big stove. The management of fire stove and productive assets effectively could increaseprofitability as part of financial management for short term, middle term, and long term.

KOMPARASI CAPITAL ASSET PRICING MODEL VERSUS ARBITRAGE PRICING THEORY MODEL ATAS VOLATILITAS RETURN SAHAM Mathius Tandiontong; Rusdin Rusdin
Jurnal Keuangan dan Perbankan Vol 19, No 2 (2015): May 2015
Publisher : University of Merdeka Malang

Investing in the stock market is one option for investors. Investment in ordinary shares was classified as longterminvestments to be able to provide added value and the risk for fixed income. This study focused on thedifference of APTM versus CAPM, and it also focused on the sensitivity of the APTM on the stock returns. Thisstudy was based on the assumption that: there were differences in sectoral stock return volatility, volatility ofmarket risk factors, and macroeconomic risks affecting sectoral differences in the sensitivity of stock returns;there were differences in the results of testing the validity, robustness unconditional CAPM and APTMmultifactorial; and time-varying volatility referring to the phenomena of structural breaks and asymmetriceffect. The method of analysis used nested models with panel data. Data were analyzed by using secondary datafrom 2005-2012. The results of this study concluded that: there was no different sensitivity of stock returnsacross sectors, but there was different insensitivity between systematic risk factors, CAPM and APTM multifactorthat showed the inconsistency of the sectoral shares, but the proven model of unconditional CAPM wasvalid; the difference of factor risk premiums was as a result of the structural break, the financial crisis period of2008 within the period 2005-2012.

CORPORATE GOVERNANCE DAN INTERDEPENDENSI ANTARA LEVERAGE, PROFITABILITAS SERTA KEBIJAKAN DIVIDEN DALAM MENCAPAI NILAI PERUSAHAAN Muhamad Umar Mai
Jurnal Keuangan dan Perbankan Vol 19, No 2 (2015): May 2015
Publisher : University of Merdeka Malang

This research aimed to find out and to analyze the role of corporate governance mechanism in utilizing theinterdependence among funding decisions, financial performance, and dividend policy in an attempt to increasethe value of the company. The study was conducted at the manufacturing companies listed in Indonesia StockExchange, with the observation in the period of 2000-2012. A pooled data with a total of 290 companies wereanalyzed using path analysis. This study proved that the escalation in the value of the company was mainlyinfluenced by the companys ability to increase the profitability and dividend payments. Institutional ownershipand board size as a proxy of corporate governance mechanism played a crucial part to encourage companiesto enhance its return on equity, while the independent board persuaded the companies to amplify itsdividend payments. The Board size showed a strong role in inspiring companies to improve its profitability,and it had a positive effect on firm value.

PUBLIC ATTENTION AND FINANCIAL INFORMATION AS DETERMINANTS OF FIRMS PERFORMANCE IN THE TELECOMMUNICATION SECTOR Ridwan Nurazi; Berto Usman
Jurnal Keuangan dan Perbankan Vol 19, No 2 (2015): May 2015
Publisher : University of Merdeka Malang

The remarkable progress of information technology had driven every firm to publish their financial performance by using internet. This circumstance resulted in the high public attention in order to generate the stock return. In addition, financial information such as financial ratio namely DER, LEV, NPM, ROI, and ROE were supposed to influence the firm’s performance either in positive or negative effects. This study focused on the investigation of public attention (PA) and financial information as determinants of financial performance on four companies in Telecommunication sector, Indonesia Stock Exchange (IDX), within time period from 2007 to 2012. Hereby, we pointed out that public attention and financial information considerably contribute to firm performance, in which the Pooled Least Square (EGLS) with cross section and period weight was employed. The results showed that Public Attention (PA) positively contributed towards stock return. Further, financial ratio such as debt-to-equity ratio (DER) negatively influenced the return. Leverage (LEV), net profit margin (NPM) and return on investment (ROI) positively related to return. However, return on equity (ROE) showed the contrary sign, in which it negatively influenced the return but was statistically insignificant. Then, we reported that the stock price (LNSP) did not significantly contribute towards return (RET).

PERBANDINGAN TINGKAT DAN RUANG LINGKUP PENGUNGKAPAN PELAPORAN KEUANGAN BASIS INTERNET TERHADAP HARGA SAHAM Emrinaldi Nur DP; Enny Susilowati
Jurnal Keuangan dan Perbankan Vol 19, No 2 (2015): May 2015
Publisher : University of Merdeka Malang

Applications of Internet financial reporting (IFR) by companies have reduced the asymmetry of informationand facilitate investor access to corporate information. IFR application is considered a good news that allegedlyable to influence the market by watching the stock price, the value of stocks and abnormal stock returns.The purpose of this study was to observe the practice of IFR influence on stock prices by making comparisonsagainst companies that do not apply to IFR and comparison of the company with defferent degree and scope ofdisclosure. The study was conducted on the companies included in the index compass 100 and tested usingevent study approach and independent sample t-test between two groups of samples. Results of tests performedshowed no difference between the market reaction to the company and which do not apply IFR. There is also adifference in price saha and stock value for the company with the different degree and scope of IFR disclosure,while the abnormal returnnya got no support.

TEST OF SPEED OF ADJUSTMENT TOWARDS THE CAPITAL STRUCTURE IN INDONESIA TELECOMMUNICATION INDUSTRY Riko Hendrawan; Dwipanca Adi Nugraha
Jurnal Keuangan dan Perbankan Vol 19, No 2 (2015): May 2015
Publisher : University of Merdeka Malang

The purpose of this research was to test whether or not the pecking order theory occurred in telecommunication industry in Indonesia and also in its speed of adjustment. Using the purposive sampling method and taking 7 years period of data collection from 2006 up to 2012, the data were gathered from the companies’ financial statement. The data were analyzed using the random effect model of Hausman test with interest bearing debt as its dependent variable and deficit as its independent variable. Finding from this research showed that pecking order theory was not applied in the telecommunication industry in Indonesia and it was quite different from the finding of Huang Ritter (2009) that publicly traded firms in US adjusted to their target leverage at a moderate speed with a period of 3.9 years. It also discovered that the fastest growth of the speed of adjustment was shown by XL Axiata with -493.96% per year, and then Bakrie Telecom with -65.62%. Indosat and Telkom Indonesia showed a different behavior with a slower speed of adjustment Indosat with 13.22%, and Telkom Indonesia with 274.14% slower.

EARLY WARNING SYSTEM DAN PERTUMBUHAN PENDAPATAN KONTRIBUSI PADA PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA Maria Oktaviani
Jurnal Keuangan dan Perbankan Vol 19, No 2 (2015): May 2015
Publisher : University of Merdeka Malang

The background of this study was the lack of awareness Indonesian society toward syariah life insurance and it needed to be investigated whether there was a problem on its financial instruments by using Early Warning System ratio. The purpose of this study was to prove the influence of Early Warning System ratio for contribution revenue growth syariah life insurance companies in Indonesia period 2010-2013. The sampling technique used was purposive sampling. Samples that acquired the criteria were 10 companies. Data were analyzed using multiple linear regression. The ratio of the Early Warning System consisted of 6 solvencies: solvency margin ratio, change in surplus ratio, return on investment ratio, liquidity ratio, agent's balance to surplus ratio and technical ratio. The result of this study was Early Warning System ratio influenced simultaneously on contribution revenue growth ratio and partial contribution of technical ratio influenced positively to contribution revenue growth ratio. So, Early Warning System ratio could be applied in order to increase contribution revenue growth of life insurance syariah units companies.

INVESTIGASI KEWIRAUSAHAAN SEBAGAI VARIABEL MODERASI KEPUTUSAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Erna Setijani; Pudjo Sugito; Chodidjah Chodidjah
Jurnal Keuangan dan Perbankan Vol 19, No 2 (2015): May 2015
Publisher : University of Merdeka Malang

This study intends to analyze the role of entrepreneurship as a moderating variable on the effects of capitalstructure decisions on financial performance. Population, all the small and medium industries (SMEs) in thetown of Probolinggo, with a sample set of 100 units of SMEs and data collection using purposive randomsampling technique. Data were analyzed using factor analysis in the SEM is used to confirm the most dominantfactors in a group of variables and regression weight on the SEM used for confirmatory examine howmuch the relationship between variables. Furthermore, SEM modeling needs to step (a) the development of atheoretical model, (b) the development path diagram (c) selecting an input matrix and estimation of covarianceor correlation models, (d) the possibility of the emergence of problem identification, (e) evaluation criteria ofgoodness-of-fit and (f) the interpretation and modification of the model. The results showed, capital structuredecisions have a significant effect on financial performance. Capital structure decisions have a significanteffect on the financial performance through entrepreneurship moderating variable. Entrepreneurship significanteffect on the financial performance.

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