Vol. 24 No. 2 (2020) April 2020
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Vol. 24 No. 2 (2020) April 2020
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Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Debt and earnings management in Indonesia: An issue of free cash-flow or covenant?
This paper investigates the effect of corporate debt on the pattern of earnings management in Indonesia. The issues motivating the paper stems from research gap that has been left unattended. Specifically previous works has been found as failing to…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Banking, labor force, and regional economic growth: Evidence from Indonesia
This paper examines whether regional economic growth across Indonesian provinces can be affected by the role of banking and labor force. In
general, our empirical findings show that banking development is indeed positively linked to…
general, our empirical findings show that banking development is indeed positively linked to…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Macroeconomics fluctuations and its impact on musharaka financing
This study aims to analyze the effect of the movement of macroeconomic variables on financing using the musharaka contract on Islamic banks. This study consists of sharia commercial banks and sharia business units using monthly data from January 2004…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The determinants of idiosyncratic volatility in Indonesia banking industries
This study aims to examine the determinants of idiosyncratic volatility. This study uses firm fundamentals, institutional ownership, interest rates as idiosyncratic volatility determinants. The firm fundamentals of this study are represented by firm…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Factors influencing Indonesian rural banks’ credit disbursement
Distribution of microcredits has a great opportunity, considering micro-businesses in Indonesia reaches 98 percent of all types of businesses. Microlending has become the leading market share for BPRs to channel their funds. This research aims to…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
A comparative study of the efficiency of conventional and Sharia insurance in Indonesia
This study aimed to analyze the value of efficiency and the comparison of efficiency ratio in conventional insurance companies and Islamic Sharia Business Unit (ISBU) of Sharia insurance, both life and general insurance, in Indonesia from 2011-2018.…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Sticky cost behavior in selling, general, and administrative costs in Indonesian manufacturing companies
Cost response to decreasing activity is often smaller compared to rising costs when there is an increase in activity volume. The phenomenon of the cost response is often referred to as sticky cost behavior. This study aimed to determine whether there…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Substitution between accrual and real earnings management: The role of independent commissioners and audit committee
The aim of the research is to investigate a substitution between accrual-based earnings management and real activities manipulation based upon the independence of the board of commissioners and the audit committee (number of audit committee members…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Idiosyncratic tail risk and stock return in Indonesia
Idiosyncratic tail risk explains the financial crisis which happened due to idiosyncratic risk. It could also be used as a factor for asset pricing, making it necessary to be further studied since it could help protect investors from extreme…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Commissioner board characteristics, ownership concentration, and corporate performance
This study analyzes the effect of board characteristics as a corporate governance mechanism on corporate performance with ownership concentration as a moderating variable. We conduct this study because there are still rarely studies that examine…
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- Vol. 24 No. 2 (2020) April 2020
- Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
- JURNAL NASIONAL AKUNTANSI
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