Articles
784 Documents
DETERMINAN PERTUMBUHAN KREDIT MODAL KERJA PERBANKAN DI INDONESIA: Pendekatan Error Correction Model (ECM)
Sasanti Widyawati;
Setyo Tri Wahyudi
Jurnal Keuangan dan Perbankan Vol 20, No 1 (2016): January 2016
Publisher : University of Merdeka Malang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (112.429 KB)
|
DOI: 10.26905/jkdp.v20i1.159
AbstractBank loans has an important role in financing the national economy and driving force of economic growth.Therefore, credit growth must be balanced. However, the condition show that commercial bank credit growthslowed back.Using the method of Error Correction Model (ECM) Domowitz - El Badawi, the study analyze theimpact of short-term and long-term independent variables to determine the credit growth in Indonesia financialsector. The results show that, in the short term only non performing loans are significant negative effect onthe working capital loans growth. For long-term, working capital loan interest rates have a significant negativeeffect, third party funds growth have a significant positive effect and inflation have a significant negativeeffect.
ANALYSIS OF FACTORS AFFECTING THE CAPITAL STRUCTURE AND PROFITABILITY IN INDONESIANâS MANUFACTURING COMPANY YEAR 2009 â 2013
Hamidah, Hamidah
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): Jurnal Keuangan dan Perbankan Mei 2016
Publisher : D-III Keuangan dan Perbankan
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
AbstractThis study is to determine the effect of variable business risk, liquidity, growth and tangibility asset directlyagainst leverage, as well as the influence of these variables directly to the profitability and indirectly moder-ated by leverage variable. The population studies were all manufacturing companies listed in Indonesia StockExchange, during year 2009 up to 2013. The sample was determined by using purposive sampling method,with the specified criteria obtained 88 sample of companies in Indonesia. This Research used financial state-ments data issued by the Indonesian Stock Exchange, and used path analysis techniques to answer the hypothesis of the study by using software SPSS 20.The result shows that business risks, companies, liquidity and asset tangibility grow significantly and havenegative effect on leverage. Liquidity and companies growth donât have positive effect on profitability as wellas asset tangibility and leverage, while business risk have positive effect. For the indirect effect indicates therewere indirect influences on profitability were tangibility asset and liquidity. For further research, the samplecan be used not only in the manufacturing sector but also other sectors.
INOVASI, PERTUMBUHAN, UKURAN DAN NILAI PERUSAHAAN FARMASI DI INDONESIA
Mursalim Nohong
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (407.662 KB)
|
DOI: 10.26905/jkdp.v20i2.250
Abstract This research was based on the strategic role of firm innovation. For a pharmaceutical company, innovation drives the firm to expand new product which responsive to the needs of public health. The purpose of this study was to explain the innovation role on growth, size, and the value of pharmaceuticalcompany in Indonesia. Secondary data with a period of 2011 - 2014 of ten sample used were pharmaceutical companies listed on the Indonesia Stock Exchange.Data were analyzed using Structural Equation Modeling with PLS. The research results show that innovation were able to increase growth, size and companyvalue.
MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT
Debbianita Debbianita;
Sylvia Veronica Siregar;
Desi Adhariani
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (506.265 KB)
|
DOI: 10.26905/jkdp.v20i2.253
AbstractThis research aims to detect earnings management through classification shifting by classifying core expensesas discontinued operation or special items to increase core earnings. This research also predict that AuditQuality (KAP big 4 or non-big 4) can mitigate earnings management through classification shifting. Samplesof this research are obtained by using purposive sampling from all companies listed in the capital markets ofSingapore, Malaysia, Indonesia, and Philippines. Methods of data analysis used in this research were multiplelinear regression cross section data were processed using statistical software E-views 6.0. Final samples are1551 observations for the year 2012. Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigate earnings management throughclassification shifting.
STRUKTUR MODAL, INVESTMENT OPPORTUNITY SET, LIKUIDITAS DANNILAI PERUSAHAAN
Uzliawati, Lia;
Nofianti, Nana;
Ratnasari, Dwi Putri
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (518.281 KB)
|
DOI: 10.26905/jkdp.v20i2.254
AbstractThis research aims to know the influence of variable capital structure as measured by debt to equity ratio(DER), the investment opportunity set as measured by the market to book ratio (MBA) asset and liquidity asmeasured by the current ratio (LIQ) against the value of the company that projected through the Price to BookValue (PBV) on the banking company listed on the Indonesia stock exchange (idx) of the period 2009-2013.This research population is 39 banking company. Purposive Sampling was used as sampling techniques and29 companies selected as research samples. This study uses secondary data analysis and multiple regression.The results shows that the structure of capital and investment opportunity set has positive influence to thevalue of the companys liquidity and has no effect on the value of the company. While the size of the companyas a control variable has a significant positive influence to the value of the company. Simultaneous capitalstructure, investment opportunity set and the liquidity effect significantly to the value of the company.
ANALISIS STOCK SPLIT TERHADAP HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM INDEK LQ-45 PERIODE 2010 - 2016
ibnu khajar
Jurnal Keuangan dan Perbankan Vol 20, No 3 (2016): September 2016
Publisher : University of Merdeka Malang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (602.546 KB)
|
DOI: 10.26905/jkdp.v20i3.290
Pemecahan saham bukan masalah yang baru untuk Bursa Efek Indonesia, terbukti sejak periode 2010 hingga saat ini tidak kurang dari 66 emiten telah melakukan pemecahan saham baik stock split (pemecahan saham) ataupun stock reverse (penggabungan saham). Banyak pendapat bahwa stock split hanya kosmetik karena tidak ada perubahan aliran kas yang masuk ke perusahaan serta manfaat dan keunggulan bagi para pemegang saham. Banyak kontroversi hasil penelitian terkait pengaruh aksi korporasi ini terhadap nilai perusahaan dan volume perdagangan saham. Penelitian ini bertujuan menguji pengaruh stock split terhadap harga saham dan volume perdagangan saham. Empat emiten dari perusahaan yang tergabung dalam Index LQ45 Bursa Efek Indonesia dijadikan sampel dan dengan bantuan metode analisis statistic one sample t-tes danp paired Sampel t-test terbukti secara empiris bahwa pasca aksi korporasi pemecahan saham berpengaruh positip terhadap harga saham akan tetapi berpengaruh negatip terhadap volume perdagangan saham. Key Words: stock split, stock reverse, one sample t-tes, paired Sampel t-test
NILAI TUKAR RUPIAH DAN KINERJA PASAR SAHAM: STUDI EMPIRIK PADA BURSA SAHAM INDONESIA
Siti Saadah
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (712.053 KB)
|
DOI: 10.26905/jkdp.v20i2.352
This study examines the impact of rupiah exchange rate movement to the stock market performance in Indone-sia, using a dailytime series data from January 2013-December, 15, 2015. Data shows that the characteristic of volatility clustering (heteroskedastic) is the reason for applicating TGARCH estimation method in this study. By applicating this method, it shows that the fluctuation of rupiah is in a quite deep depreciation during the period of this analysis, although the cause of stocks return declined but did not lead to investment in Indonesia capital market becomes more risky. This is reflected in the empirical findings of this study, that the volatility of stock returns in the Indonesia Stock Exchange does not increase significantly due to the deprecia-tion trend experienced during the analysis period.
PELEMAHAN RUPIAH: MANAJEMEN NILAI TUKAR INDONESIA DAN PELAJARAN DARI MASA LALU
Sonny Harry B Harmadi
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (896.247 KB)
|
DOI: 10.26905/jkdp.v20i2.354
World ecomonic trend in 2008 has decreased significantly after growing rapidly for a decade (world economic growth up to 2007 was 5.2%). Global contraction happened because of United States and Europe performance decreasing. In 2008, this impact had spread to all around the world including Asia and especially Indonesia. This paper aims to consider Indonesia Experience in Exchange Rate Management policy. This paper con-cerned on pre-1990 period which was highlighted by the exchange value rezime and with all of the variations.
MAKSIMALISASI NILAI PERBANKAN SYARIAH MELALUI TEKNOLOGI PELAYANAN NASABAH TERKINI
Fani Firmansyah;
Putri Kurnia Widiati
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (650.586 KB)
|
DOI: 10.26905/jkdp.v20i2.355
Sharia included in the companys development strategy which is needed by the Indonesian Bank. Banking business as high level of bussiness in competence for product and supply needs an effective development strategies to win the competition. The purpose of this study was to determine the development of technology, especially customer service associated with the financial capacity of Islamic Banking to meet the demand for these technologies in order to create added value for Islamic Banking and achieve an index of customer maximum satisfaction by using EVA analysis and analysis of the value of customer satisfaction for banking services. Results from this study is the customer wants maximum services such as guarantees for customer complain, the technological development of Islamic banking which is not rated maximally, and the develop-ment of the technology is still under conventional banking for Islamic Banking can not be maximized customer service technology, whereas the financial analysis of Islamic Banking is able to develop the technology.
PEMERIKSAAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP KEPANJEN KABUPATEN MALANG
Pujo Gunarso
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (556.828 KB)
|
DOI: 10.26905/jkdp.v20i2.356
This study was conducted in 2015 on the territory of the Tax Office Primary Kepanjen region. The purpose of this study is to examine the effect of tax audits and tax penalties for mandatory compliance body. Method and data analysis which was used in this research was multiple linear regression analysis, the statistical test that consists of the calculation of validity, reliability, classical assumptions, regression, coefficient of determina-tion and hypothesis testing. The results indicates that the examination of the tax and tax penalties have significant impact on taxpayer compliance. Based on these results, audits and tax sanctions can improve taxpayer compliance behavior of the body. The results support Ebimoboweis (2013), Durans (2009) and Nugrohos (2006), but the results are not suitable with Winerungans (2012) and Princes (2014).