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INDONESIA
Jurnal Keuangan dan Perbankan
Published by Universitas Merdeka Malang
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 784 Documents
 62   63   64   65   66 
The Effect Of Tax Avoidance On Firm Value With Tax Expert As Moderating Variables Nurseto, Ian; Bandiyono, Agus
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.5563

Abstract

The company's goals in this modern era have undergone significant changes. The company's focus has changed from focusing on maximizing profit to increasing firm value. Firm value, which is reflected in the value of the company's shares, can grow along with the increase in company profits. Tax, which is an element of development, is seen by companies as one of the factors that determine the company's value. This is a consideration for companies to behave in tax avoidance or not. This study tries to analyze the relationship between tax avoidance by the entity and its firm value and the extent to which the tax expert influences both of these. This study provides several conclusions, i.e., tax avoidance has a negative effect on firm value. These results contradict the initial testing hypothesis where tax avoidance has a positive impact on firm value. The moderating influence, tax experts, don't affect the relationship between tax avoidance and firm value.JEL: D13, I31, J22*
Digital Transformation of SMEs Financial Behavior in the New Normal Era Wiyono, Gendro; Kirana, Kusuma Chandra
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.4954

Abstract

This study aims to determine whether there has been a digital transformation of financial behavior in the use of fintech by micro, small and medium enterprises (SMEs) in Indonesia with the Covid-19 Pandemic. The study used a population of SMEs in all provinces, while the sample collected was 84 SMEs from 19 provinces in Indonesia. Data analysis using variance-based SEM with SmartPLS 3.2.9 software tools. The results show that the Covid-19 pandemic has an effect on SMEs (old behavioral intention) in using fintech, and this is a strengthening of the influence on new behavior in using fintech (new behavioral intention). Meanwhile, the New Normal policy also has a positive and significant effect on the current behavior of using fintech (new behavioral intention). As for the new normal as a moderating variable, old behavioral intention to new behavioral intention has no significant role, this is because before the new normal, many SMEs used fintech. Suggestions for SMEs to continue to take advantage of fintech in carrying out their business activities to avoid the impact of Covid-19 and the smooth running of their business.DOI: https://doi.org/10.26905/jkdp.v25i1.4954 
The Investment Intention Among Indonesian Millennials via Peer-to-Peer Lending Applications Poeteri, Nandike Ayudiah; Simanjuntak, Megawati; Hasanah, Nur
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.6352

Abstract

This study analyzes the factors influencing millennial investment intentions via Peer-to- Peer (P2P) lending applications through trust and perceived risk. This research was conducted by respondents who were selected using non-probability sampling, with the criteria that they had never used a P2P lending application and were born in 1982 to 2000. An online questionnaire gathered the data analysis using Structural Equation Modeling (SEM) with LISREL. The study results found that perceived reputation, perceived structural assurance, and trust had a significant effect on perceived risk. In contrast, financial literacy and perceived information quality are not. Next, relative advantage perceived reputation and perceived information quality significantly affect trust. Meanwhile, perceived structural assurance is not. Furthermore, perceived risk and trust have a significant effect on investment intention. However, perceived risk is more vital in mediating investment intention via P2P lending than trust. The organizers have discussed the managerial implications to consider increasing the number of potential investors, especially the millennial generation.JEL: G20, G41, O33
Comparative Analysis of Good Corporate Governance Implementation Based on ASEAN Corporate Governance Scorecard from the Indonesian Banking Industry Ramli, Ramsey; Setiany, Erna
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.4779

Abstract

The phenomenon of Good Corporate Governance (GCG) implementation in Indonesia is still lagging compared to the other countries in the ASEAN region. For the first time, Indonesia only placed 2 (two) issuers from the banking industry as the ASEAN Top 50 publicly listed companies in the event of Awards and Recognition of Top ASEAN Publicly Listed Companies in 2015. This study aims to analyze significant difference of the GGG implementation among the Top 50 and non-Top 50 ranked banks using ASEAN Corporate Governance Scorecard (ACGS) index and its correlation with the human resources (HR) policies. The data analysis of this study uses descriptive and nonparametric comparative analyses with the Mann-Whitney test method. Despite some limitations, the empiric results showed that there are significant differences in the implementation of the GCG among the Top 50 and non-Top 50 ranked banks as proxied by the total score of the ACGS. On the contrary, there are no significant differences in the HR policies as proxied by the ACGS score on the Role of Stakeholders.DOI: https://doi.org/10.26905/jkdp.v25i1.4779
Financial Performance Behavioral in the Company Life Cycle Sumail, La Ode; Akob, Rezki Arianty
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.6273

Abstract

The diversity of financial performance behavior occurs in companies listed on the Indonesian capital market. This study aims to investigate and analyze the behavior of financial performance in the company's life cycle at various stages, including early expansion, late expansion, maturity , and decline. The object of this research is a manufacturing company registered in the Indonesian capital market at least ten years after the IPO and has a complete financial performance report. The regression analysis results prove that the behavior of financial performance varies in each stage of the company's life. i.e., dividend behavior, retained earnings behavior (Retained Earnings to Total Equity), profitability behavior, financial leverage behavior, risk behavior, Cash flows from investment (CFI) behavior. Cash flows from operations (CFO) and behavior Cash flows from financial (CFF). JEL: G14, G23, G41
Corporate Governance and Dividend Policy in the Banking Sector on the Indonesian Stock Exchange Mai, Muhamad Umar; Syarief, Mochamad Edman
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.4974

Abstract

This study is aimed at exploring the impact of corporate governance on dividend policy. The study was undertaken on the banking sector indexed in Indonesian Stock Exchange from 2009 to 2019. The method of data analysis used logistic regression and ordinary least squares regression.  The findings demonstrated that four of five criteria of Corporate Governance had a major impact on dividend policy, such as propensity to pay dividends and dividend pay-out ratio. Institutional ownership, board of directors’ size and audit committee size have a positive influence on propensity to pay dividends while the female board of directors has a negative effect. This study did not show that independent board of commissioners had a substantial impact on the propensity to pay dividends and dividend pay-out ratio. The findings of this research contribute to the financial literature, in particular the relationship between corporate governance and dividend policy. These findings should be properly taken for consideration among investors when making decisions on their investments.DOI: https://doi.org/10.26905/jkdp.v25i1.4974
Mobility Service Applications to Facilitate Better MSME Financial Performance Jannah, Elok Nur; Zuhroh, Diana; Parawiyati, Parawiyati
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.5222

Abstract

Mobility service applications widely used by MSMEs during the Covid-19 pandemic include those offered by Go-Jek and Grab (Paath. et al. l, 2019). Based on field observations of MSME merchants, there was a rise in the use of Go-food and other applications during the Covid-19 pandemic, owing to social distancing circumstances and limitations on communal activities. The purpose of this research is to determine the impact of education level and the use of Accounting Information Systems (AIS) on the financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs), as well as the effect of the use of mobility service platforms as a moderating variable. In the study, the Mobility Service Applications that assist MSME business operations are Gojek and Grab. This is a quantitative study using data collected through questionnaires and surveyed 167 MSMEs. Data processing is MRA analysis. According to the findings, as a moderating variable, the mobility service platform substantially impacted financial performance. The study’s findings also indicate that a high level of education and the use of an adequate accounting information system may help MSMEs improve their financial performance. Through information technology systems, mobility service applications, including transportation services, may help MSME traders improve their financial performance by using different applications, operating systems, and networks to share information. The study findings are helpful to the success of the government’s MSME digitalization initiative, particularly the Ministry of Cooperatives and MSMEs.JEL: B21, O12, O14, G21
The Relationship between OCBI and Family Motivation through Self-Efficacy and Welfare in Makassar City Banking Offices Rahmawati Andi
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.5458

Abstract

Employees often show a distinctive personality through their preference for family needs over jobs. Therefore, this study explores the relationship between family motivation and OCBI mediated by self-efficacy and well-being in the workplace. This research model varies from previous studies and provides the novelty of the study. As a research unit, this study uses a sample of bank employees in Makassar City with at least five years' experience as respondents. They are considered capable of delivering reliable data about the research issue (purposive sampling) using the WarpPLS 7.0 analysis tool. Interestingly, this study's new concept has revealed no evidence of an interaction between family motivation and OCBI. In this research model, all the relationships between variables were positive and significant. A recent finding of the relationship between self-efficacy and well-being in the workplace has been found and may lead to an understanding of the association between family motivation and OCBI. Empirical evidence of self-efficacy and well-being is a recent discovery that theoretically contributes to the relationship between family motivation and OCBI. In theory, this study also contributes to the existing pro-social motivation theory, explaining the impact of family motivation on OCBI in banking.DOI: https://doi.org/10.26905/jkdp.v25i1.5458
IPO Performance Prediction During Covid-19 Pandemic in Indonesia Using Decision Tree Algorithm Arianto Muditomo; Ajar Susanto Broto
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.5137

Abstract

The purpose of this study was to explain the IPO underpricing phenomenon and to find out whether the decision tree algorithm model was able to predict the IPO performance during the Covid-19 pandemic in the Indonesian capital market. The model developed uses the IPO performance classification target variables, namely overpricing, zero, underpricing level-1 or underpricing level-2. Through the modeling of the decision tree algorithm using 149 IPO action data for 2017-2019 and tested on 45 IPO action data in 2020, the results of the study found that the decision tree algorithm was able to explain IPO performance based on the specified classification range. The use of the decision tree algorithm model to explain the IPO performance can be an alternative to the linear regression econometric model that has been widely used in previous studies to provide input for investors in making investment decisions.DOI: https://doi.org/10.26905/jkdp.v25i1.5137
The Governance Role of Independent Directors in Indonesian Family and Non-Family Firms Atmaja, Lukas Setia; Hidayat, Athalia Ariati
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.6382

Abstract

This paper examines the governance role of independent directors in Indonesia using family and non-family firm samples. The literature suggests that independent directors can mitigate conflicts of interest between controlling families and non-controlling or minority shareholders among family firms. This study utilizes panel data of firms listed from 2005 to 2019, comprising 4.865 firm-year observations. Our result reveals that the performance of family firms is significantly worse than that of non-family firms measured by Tobin’s Q and that among family firms, independent directors or commissioners have an insignificance impact on firm value. Our findings support the expropriation theory and are not in line with the notion that independent directors can mitigate agency problems among family firms. Our analysis, however, provides strong evidence that independent directors or commissioners in non-family firms positively affect firm performance.JEL: D74, G32, H11

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