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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
 75   76   77   78   79 
Corporate Social Responsibility (CSR) Disclosure on the Application of Conservatism: The Role of Foreign Ownership as a Moderating Variable Sari, Maria Puspita Nugrahaning; Setiawan, Doddy
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.10656

Abstract

This research aimed to determine what factors affect manufacturing companies' application of accounting conservatism. In addition, this study examines two factors: (1) the effect of CSR disclosure on the application of conservatism in manufacturing firms; and (2) the effect of foreign ownership on the relationship between CSR disclosure and the application of conservatism in manufacturing firms. This study was quantitative. This study utilised annual and sustainability reports from 2018 to 2022 from manufacturing companies listed on the Indonesia Stock Exchange. The study examined 590 data using the Fixed Effect Model as a regression model to estimate panel data. The findings revealed two conclusions: a significant relationship between CSR disclosure and accounting conservatism, and foreign ownership weakened the correlation between CSR disclosure and accounting conservatism. This study employed firm size, profitability, leverage, and audit quality as control variables. 
Size Management and Cost Stickiness On Rural Banks Johan, Ardilla Mahardhika; Prabowo, Ronny
Jurnal Keuangan dan Perbankan Vol 27, No 2 (2023): April 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i2.9909

Abstract

This study examines the effect of a managerial incentive on the cost behavior of rural banks (BPR or Bank Perkreditan Rakyat) as a consequence of the enactment of FSA-R 5/2015. This study hypothesizes that rural banks with core capital less than IDR 3 billion will exhibit higher anti-sticky cost behavior. The regression analysis of a sample of 242 rural banks in Central Java Province in 2015-2019 empirically demonstrates evidence that rural banks with core capital less than IDR 3 billion reduce more costs when sales decline than those with core capital above IDR 3 billion, implying that these rural banks exhibit greater anti-sticky cost behavior. This cost behavior is motivated by a managerial incentive to increase their core capital by engaging in size management. This study also documents that rural banks with core capital below IDR 3 billion exhibit the highest anti-sticky cost behavior in 2015, when the regulation was initially implemented. Overall, this study underscores the importance of size management incentives in explaining firms' cost behavior.  DOI:10.26905/jkdp.v27i4.9909
The Effect of Cash Flow and CSR Moderated by Corporate Governance Wardana, Nofrizal Bagas; Mutyarawati, Herlita; Purwidyasari, Scholastica Meillia; Lestari, Henny Setyo; Leon, Farah Margaretha
Jurnal Keuangan dan Perbankan Vol 27, No 2 (2023): April 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i2.10685

Abstract

This study analyzes and examines the effect that cash flow has on financial distress and corporate social responsibility through moderation by the role of corporate governance. The sample of companies applied is manufacturing companies in Indonesia and listed on the Indonesia Stock Exchange with the period 2019-2021. The samples that fit the criteria were found to be 44 companies. The data obtained through purposive sampling and using secondary data from the annual report published by each company. The results of this study indicate that financial distress t-1 has a positive effect on financial distress significantly. corporate social responsibility does not affect financial distress. Corporate governance has a positive effect on financial distress significantly. Cash flow has a negative and significant effect on financial distress. Leverage has a negative and significant effect on financial distress. Asset tangibility does not affect financial distress. Corporate governance moderates the effect of corporate social responsibility on financial distress.DOI: 10.26905/jkdp.v27i4.10685
The Role of Literacy and Government Support in Improving MSME Performance Through Digital Financial Services Adoption and Financial Inclusion Sholihah, Erlinda; Nurhapsari, Risma; Rohmania, Aftuqa Sholikatur
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.11147

Abstract

This study aims to identify the role of financial literacy, digital literacy, and government support mediated by digital financial services adoption and financial inclusion in influencing the financial performance of MSMEs in Central Java. The model in this study was developed from the RBV (Resource Based View) theoretical framework. This study is a type of quantitative study with an explanatory design. The population determined is MSMEs in the food and beverage sector of Central Java Province. The sample was selected using a simple random sampling of 238 respondents using Google Forms. Next, the data analysis technique used SEM-PLS with SmartPLS 3. This study found that financial literacy, government support, digital financial services adoption, and financial inclusion determine the financial performance of MSMEs. These four factors show a significant influence. On the contrary, digital literacy did not significantly affect MSMEs’ financial performance. This research contribution is theoretically expected to be useful in developing RBV (Resource Based View) theory. In addition, it is a direction for three parties (government, entrepreneurs, and financiers) in formulating policies related to strategies to optimize MSMEs’ financial performance based on digital technology. DOI: 10.26905/jkdp.v27i3.11147

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