cover
Contact Name
I Made Surya Negara Sudirman
Contact Email
matrik.fe@unud.ac.id
Phone
+6281339882026
Journal Mail Official
matrik.fe@unud.ac.id
Editorial Address
Jln. P. B. Sudirman Denpasar, Bali, Indonesia Post code: 80234
Location
Kota denpasar,
Bali
INDONESIA
MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN
Published by Universitas Udayana
Core Subject : Economy, Science,
Matrik:Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan is a scientific journal published by the Department of Management, Faculty of Economics, Udayana University which aims to publish articles of empirical and theoretical studies in the field of marketing management, finance, human resources, operations, strategy management, tourism management and entrepreneurship. Editors accept articles in Indonesian and English were not delivered or published in another journal. Determination of the article that appeared determined by expert editors review results through a blind review process. The Scientific of Matrik:Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan is published by Management Study Program in collaboration with Association of Indonesian Economic Bachelor (ISEI branch of Denpasar) and Association of Indonesian Management and Business Programs Study (APSMBI) Matrik:Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan received writing on the results of studies in the fields of marketing management, financial management, human resource management, and entrepreneurial management, including (but not limited) to the following topics: Human Resource Management, Financial Management, Marketing Management, Strategic Management, Organizational Behavior, Operations Management, Change Management, Management of Sharia, Knowledge Management Entrepreneurship, E-Business, Capital Market both empirical and theoretical studies that have never and will not be published in other media.
Articles 12 Documents
Search results for , issue "Volume 13 Nomor 2 Tahun 2019" : 12 Documents clear
Determinants of Audit Report Lag of Financial Statements in Banking Sector Sigit Handoyo; Erza Diandra Maulana
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 13 Nomor 2 Tahun 2019
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.621 KB) | DOI: 10.24843/MATRIK:JMBK.2019.v13.i02.p02

Abstract

Audit Report Lag (ARL) is the time length of the auditor completing their activities on the client is measured from the end of the fiscal year until the date of audit report was signed. Research related to ARL has been widely carried out in some countries, considering the importance of this issue. This study analyzed the factors that affect ARL on the Conventional Bank Companies listed in the Indonesia Stock Exchange. The sample consisted of 84 companies listed in Indonesia Stock Exchange (IDX) which submitted financial reports to OJK (the Financial Service Authority) in the period of 2013-2015. The data used in this research was selected by using purposive sampling method and analysis used multiple linear regression. Based on the analytical results, Profitability, Auditor Opinion, and Firm Reputation had negative significant effect toward ARL. Then Auditor Switching, Complexity, and Board of Size of Director had positive significant effect toward ARL.
Determinan Agresivitas Bank Dalam Pengambilan Risiko: Kasus Indonesia Pittauli Lidia Simanjuntak; Buddi Wibowo
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 13 Nomor 2 Tahun 2019
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.33 KB) | DOI: 10.24843/MATRIK:JMBK.2019.v13.i02.p10

Abstract

This study is aimed to identify and analyze the important factors that affect the aggressiveness of bank risk taking in Indonesia. Referring to previous research in several countries, market interest rate, bank capitalization, profitability, bank asset size, bank income diversification and bank efficiency are the influential factors that drives bank risk taking behavior. This study uses Jakarta Interbank Offered Rate, Indonesia Government Bonds Yield, Bank Indonesia Rate, and Bank Level Lending Rate as market interest rate measures. Level of aggressiveness in taking risk is measured by using the amount of risky assets owned by banks and bank credit risk. Credit risk is measured by using loan loss reserves. The results show that Bank Indonesia Rate is the most interest rate affecting bank aggressiveness in risk taking as measured by risk assets and measured by loan loss reserves. Efficiency, income diversification, and profitability are significant factor that affect bank risk taking.

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