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Jurnal Keuangan dan Perbankan

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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

49 50 51 52 53

Analysis of Indonesia Business Cycle through Composite Leading Indicator Data Processing for Banking Industry Riwi Sumantyo; Annisa Wahyuningsih
Jurnal Keuangan dan Perbankan Vol 21, No 4 (2017): October 2017
Publisher : University of Merdeka Malang

This study aimed to analyze the business cycle of Indonesia through data processing CLI (Composite Leading Indicator) and to obtain an investment leading indicator which a composite of several indicators. This study used the OECD method and used time series data, i.e. quarterly data from 2001-2013. The result of the analysis of this study was the formed CLI was well functioned (significant), although the correlation coefficient both not overlapped (low). Because the IDX Composite movement was more volatile than GDP movement. However, the formed CLI was capable in following the cyclical movement of the reference series (significant). The result of hypotheses in this study was assumed that there were some variables that met the category as a leading indicator in GDP reference series that were: CPI, exchange rate, property credit, and housing loan. While the variables in the reference series IDX composite namely: import capital, Pi_paper, export manufacture, export agriculture, housing loan, and property credit. In this study, especially for the government and central bank (Bank of Indonesia), they should be able to work together in making policies that pay attention to the economic variables classified in leading indicators. DOI: https://doi.org/10.26905/jkdp.v21i4.1553

FINANCIAL PERFORMANCE, AUDIT DELAY AND FIRM VALUES BANKING IN INDONESIA Stephanus Dwiarso Utomo; Maradewi Ayu Kumalasari; Zaky Machmuddah
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

Fraud cases in the capital market concerning financial report delay were the main issues of the research. The aim of this research was to investigate the effect of financial performance, audit delay, and firm value. The population of the research was all companies listed in Indonesian Stock Exchange, from 2011-2013. The total of research samples were 38 banking companies with 97 annual reports done by using purposive sampling method. Data analyses used were classical assumption test and hypothesis test with multiple-linear regression analysis. The result of the research showed that financial performance had a significant influence on audit delay, while financial performance had a significant influence on firm value. Meanwhile, audit delay did not significantly influence firm value. The practical implication of the research suggested the delay of the financial report’s delivery had an impact on a company’s image in front of the stakeholders.

CORPORATE GOVERNANCE, EARNINGS MANAGEMENT, AND INVESTMENT OPPORTUNITY SET OF BANKING INDUSTRY IN INDONESIA Agustina Ratna Dwiati; Yulian Belinda Ambarwati
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

Earning management has become a common phenomenon that occurs within a company and is difficult to avoid. Earnings management can be done because managers must obey certain rules. This happens in the banking industry because the banking industry has more stringent regulations than other industries. This study aimed to examine the effect of corporate governance on earnings management with investment opportunity set as an intervening variable. The dependent variable of this research was earnings management. The independent variable of this study was the corporate governance mechanism which was proxy with the proportion of independent commissioners. The intervening variable of this study was an investment opportunity set. The samples of this study were banking companies listed on the Indonesia Stock Exchange (BEI) in 2012-2015. The analytical method used was path analysis. The results of this study indicated that corporate governance could reduce the occurrence of earnings management practices. Meanwhile, corporate governance did not affect the investment opportunity set and investment opportunity set did not influence the earnings management so that the investment opportunity set could not mediate the influence of corporate governance on earnings management.

ANGELS Rating System for Islamic Banking Industry in Indonesia Oktaviansyah, Hendrik Tri; Roziq, Ahmad; Sulistiyo, Agung Budi
Jurnal Keuangan dan Perbankan Vol 22, No 1 (2018): January 2018
Publisher : University of Merdeka Malang

This study aims to analyze the bank soundness assessment usingÂ ANGELS approach in an Islamic bank. This research is a qualitative research. This research uses a non-interactive qualitative approach that is an analysis research that conducts an assessment based on document analysis and provides interpretation of a concept. The data used are primary data and secondary data. Primary data is done by using structured interviews using prepared questionnaires. Secondary data from this research are sharia financial report year 2016 in the form of ROA, ROE, CAR, NPF, LDR, and MR. The results of this study indicate that the soundness assessment of Islamic bank using ANGELS has a score of 86.79 so it is said to be soundless. The concept of ANGELS which consists of Amanah Management, Non-Economic Wealth, Give Out, Earning, Capital and Asset, Liquidity and Sensitivity to Market and Economy Wealth in practice needs to be done revision is indicators Amanah Management of accountability to God and accountability to nature because in practice these indicators are contrary to the concept practiced in the field. Revision of accountability to God and accountability to nature is changed into ihsan and tablig.JEL Classification: G21; G24DOI:Â https://doi.org/10.26905/jkdp.v22i1.1563 Â

Relationship between Intellectual Capital with Profitability and Productivity in Indonesian Banking Industry Khairiyansyah Khairiyansyah; Vebtasvili Vebtasvili
Jurnal Keuangan dan Perbankan Vol 22, No 1 (2018): January 2018
Publisher : University of Merdeka Malang

This study aims to examine the impact of Intellectual Capital (VACA, VAHU, STVA) on profitability and productivity. The population in this study is a Banking Company listed on the Indonesia Stock Exchange from 2014 to 2016. Samples obtained by a purposive sampling method obtained 30 banking companies from 2014 to 2016. It is an empirical study using PLS for the data analysis. The analysis using outer test models and the inner model. Research results show that Intellectual Capital has a positive impact on profitability (ROA). The higher the value of VAIC (Value Added Intellectual Capital), the higher the profitability of the banking company. This indicates that the company is getting better in managing the assets that result in an increased return on assets owned companies measured by ROA. Intellectual Capital has a positive impact on productivity (ATO), yet VAHU and STVA have no positive and significant effect on productivity, whereas VACA has a positive and significant influence on productivity. Companies have been able to use the physical capital to improve the efficiency of the company.JEL Classification: O34; D23DOI: https://doi.org/10.26905/jkdp.v22i1.1577

Determinants of the Credit Quality Decision on Retail Consumer Suwinto Johan
Jurnal Keuangan dan Perbankan Vol 21, No 4 (2017): October 2017
Publisher : University of Merdeka Malang

The aim of this study was to study the retail customers’ 4C (character, capacity, collateral, and capital) that affected credit quality on finance companies. This study focused on the financing of used motorcycles from 2013-2014 with the position of balance of the book per December 2015. This study used an artificial intelligence concept with the scoring system. The dependent variable was the customer credit quality that was overdue 90 days, and the independent variables were a character, capacity, collateral, and capital of the customers. This study took samples of 67,500 customers using a logistic regression test model. The empirical results showed that 4C had a significant effect on credit quality. There were 12 out of 13 variables that showed significant influence namely sex, age, length of stay, home ownership, marital status, employment status, cost ratio, motor guarantee brand, ownership status, down payment, and tenor. This significance was tested with a 5 percent confidence level. Income did not have a significant effect.DOI: https://doi.org/10.26905/jkdp.v21i4.1581

Predicting Employee Performance by Leadership, Job Promotion, and Job Environmental in Banking Industry Febrina, Sindy Cahya
Jurnal Keuangan dan Perbankan Vol 21, No 4 (2017): October 2017
Publisher : University of Merdeka Malang

This study aimed to analyze the effect of leadership, job promotion and job environmental simultaneously or partially had the effect on employee performance in Bank UMKM East Java Malang Branch and to analyze the variable that dominant influenced from leadership, job promotion, and job environmental employee performance. The population of this research was all 32 employees Bank UMKM branch Malang. The technique of sampling by saturated sampling, the technique through determined all population members as a sample, so the numbers of the sample in this research were 32 employees. Data collection by questioners, then the data, were analyzed by SPSS programs through multiple linear regressions analyzed. The result of the research indicated that leadership variable, job promotion and job environmental simultaneously had a significant effect on bank employee performance. Leadership variable, job promotion and job environmental partially had had a significant effect on bank employee performance and job promotion had a dominant effect on bank employee performance.DOI: https://doi.org/10.26905/jkdp.v21i4.1630Â

The Intention to Use E-Money using Theory of Planned Behavior and Locus of Control Alfalia Citra Ayudya; Amin Wibowo
Jurnal Keuangan dan Perbankan Vol 22, No 2 (2018): April 2018
Publisher : University of Merdeka Malang

Along with technological developments in the payment system, the role of cash as a means of payment began to be replaced by a more efficient and economical form of non-cash payment such as electronic money. However, the use of electronic money in Indonesia has not increased and the percentage of users of it is far behind compared with other countries. This study aims to apply the Theory of Planned Behavior (TPB) with Locus of Control (LOC) as a moderating variable in the context of the use of electronic money. The community of DIY consisted of 1 municipality and 4 districts were selected as the sample of this study. The results of this study indicate in general that the variable attitude to behavior as well as control of perceptive behavior have a positive effect on the intention of using electronic money while subjective norms are not proven to significantly affect the intention. However, especially for the respondents who live in the village, the subjective norm variable actually affects the intention of using the electronic money, while the variable control of perceptive behavior has no effect on the intention. Locus of Control (LOC) is not proven to moderate the existing variables in the Theory of Planned Behavior with the intention of using electronic money.JEL Classification: D91; O33; P25DOI: https://doi.org/10.26905/jkdp.v22i2.1691

Board Characteristics and Accounting Performance in Banking Industry: The Indonesian Experience Muhammad Agung Prabowo
Jurnal Keuangan dan Perbankan Vol 22, No 1 (2018): January 2018
Publisher : University of Merdeka Malang

This paper examines the effect of board characteristics on accounting return in the Indonesian banking industry. The conceptual framework borrows from agency theory claiming that the board is held liable for monitoring responsibilities and that monitoring effectiveness will lead to higher corporate achievement. Yet the theory predicts that board characteristics matter in constituting firm performance. It is hypothesized that leadership structure, representation of independent directors, board size, and the rank of college board chairperson attended are necessary attributes enable the board to deliver better performance. The investigation is based on a dataset consisting of 83 banks during 2009-2015. Panel data analysis reveal that the proportion of independent directors, board leadership structure, and board size shows insignificant influence. The rank of universities the board chairperson graduated is found to have an impact on accounting earnings. The impact is robust after the type of controlling owners is taken into account. Yet the association between university rank and performance is more pronounced in the listed-banks.JEL Classification: G32; M14DOI: https://doi.org/10.26905/jkdp.v22i1.1742

Individual Perception of Ethical Behavior and Whistleblowing on Fraud Detection through Self-Efficacy I Gusti Ayu Purnamawati
Jurnal Keuangan dan Perbankan Vol 22, No 2 (2018): April 2018
Publisher : University of Merdeka Malang

This study aims to determine individual perceptions of ethical behavior and whistleblowing on fraud detection through self-efficacy. Study on banking sector in Bali Province. This study uses a quantitative approach. Sampling method using simple random sampling method, with the number of samples that is 70 respondents. Whistleblowers are employees and or stakeholders who see some wrong actions can be independent and without published report the action to the company's management without fear of mutual action. The type of data in this study is primary data. The data were collected by using questionnaires. Measurement using Likert scale. Analysis of research data using hierarchical regression analysis model. The results showed: (1) individual perceptions about ethical behavior have no effect on fraud detection; (2) whistleblowing and self-efficacy have a positive and significant effect on fraud detection; (3) self-efficacy does not succeed in moderating the relationship between individual perceptions of ethical behavior toward fraud detection; and (4) self-efficacy does not moderate the relationship between whistleblowing to fraud detection.JEL Classification: M51; O15DOI: https://doi.org/10.26905/jkdp.v22i2.1991

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