1 10 10 https://repository.horizon.ac.id/files/original/f4cb742a36bdc6de3beaab192709240e.pdf c0713efc62953c26765791119805f195 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 24 No. 1 (2020) January 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Do corporate and Sharia compliance governance affect enterprise risk management implementation? Subject The topic of the resource Corporate governance; Enterprise Risk Management; Indonesia; Islamic banking; Sharia compliance governance Description An account of the resource The growth of Sharia banking assets in Indonesia greatly influenced by the scalability of Sharia banking businesses, which is supported by an increase in good corporate governance. The banking industry in general functions very closely with risk. This means that banks acutely need a risk-based management approach that is now being developed by the regulator with an integrated approach through Enterprise Risk Management (ERM). Other specific aspects of governance in Sharia banking include governance for compliance with Sharia aspects (Sharia compliance governance). The method used in this study is multiple regression analysis. We intended to examine the influence of general and Sharia governance mechanisms that exist in Indonesian Sharia banking with the level of ERM implementation. We indicated that the pres�ence of the risk management committee, independent audit committee, and Sharia compliance audits positively and significantly affect ERM implementation. This study expected to be beneficial especially to provide input on governance policies for both banks and regulators. Creator An entity primarily responsible for making the resource Yang Elvi Adelina, Teddy Trilaksono, Rosdiana Rohi-Mone Source A related resource from which the described resource is derived http://jurnal.unmer.ac.id/index.php/jkdp Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang ; Indonesia; Islamic banking; Sharia compliance governance Corporate governance; Enterprise Risk Management JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/eeea7f1eef811b2fa5521bd2d4230bd8.pdf 33214fe89e14a510e9821702c61b63d3 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 24 No. 1 (2020) January 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Financial banking performance of ASEAN-5 countries in the digital era Subject The topic of the resource ASEAN; Digital banking; Banking financial performance Description An account of the resource The improvement of technology and information create a digital era in all aspects of the economy, one example is in the banking sector. This study aims to find out and compare the banking financial performance in Indonesia, Singapore, Malaysia, Thai�land and the Philippines in the period 2012-2017. The model used in hypothesis testing using one-way ANOVA parametric test. Furthermore, using the panel re�gression analysis and results from coefficient of determination (R2) from the regres�sion to see the influence of digital era on ASEAN banking financial performance. The results of the study showed that the financial performance of ASEAN-5 banks differ significantly with other ASEAN countries and the average value of Indonesian bank�ing financial performance showed better results than the other four ASEAN coun�tries on CAR, ROA, and NIM ratios. However, on average the LDR ratio shows that Singapore, Malaysia, and Thailand are better than Indonesia. There are two of five variables that have a significant effect on bank profitability, namely the implemen�tation of digital banking and the funding variables from third parties in banks. Other variables that are not significant are completeness in information of digital banking provided by the bank, the number of internet banking users of each bank, and the amount of credit channeled by the bank. Creator An entity primarily responsible for making the resource Nazaruddin Malik, Arlini Oktavia, Muhammad Sri Wahyudi Suliswanto, Firdha Aksari Anindyntha Source A related resource from which the described resource is derived http://jurnal.unmer.ac.id/index.php/jkdp Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang ASEAN; Digital banking; Banking financial performance JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/2db66b3cd223cd4138fa77bc9723139d.pdf 8f4d527ab743294c40430582c51ceb66 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 24 No. 1 (2020) January 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Intellectual capital and firm performance in the Indonesian non-financial firms Subject The topic of the resource Firm performance; Intellectual capital; Intellectual Capital Index; Non-financial firms Description An account of the resource This study analyzes the effect of intellectual capital and firm performance in non�financial firms. The firm performance comprises of market performance and finan�cial performance of the firm. This study also breakdown the non-financial firms between three sectors that are the primary sector, manufacturing sector, and service sector. The three sectors are the three main sectors in the economy. This study mea�sures intellectual capital in different ways using the intellectual capital index. The data were analyzed with unbalanced panel data regression and multiple regression. This study found that intellectual capital positively affects market performance and financial performance in non-financial firms. This study also found that intellectual capital positively affects market performance and financial performance in manu�facturing and service firms, but in primary sectors, this study found inconclusive results when analyzed and used two different measurements. This study contributes to the firms in non-financial firms about the development of intellectual capital in the knowledge-based economy because intellectual capital is an asset that can create market performance and financial performance. Creator An entity primarily responsible for making the resource Sofian, S, Patricia Febrina Dwijayanti, Hendra Wijaya Source A related resource from which the described resource is derived http://jurnal.unmer.ac.id/index.php/jkdp Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Firm performance; Intellectual capital Intellectual Capital Index; Non-financial firms JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/2399be0528e2126eb276936785660762.pdf b72aae650c40da7395ac73f496bfb825 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 24 No. 1 (2020) January 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang The determinant of the financial fraud of the village fund management Subject The topic of the resource compensation; financial fraud; morality; organizational ethical culture; village fund management Description An account of the resource We examine the relationship between compensation, morality, organizational ethi�cal culture, and financial fraud. The respondents were fifty-two village officials in Weru Subdistrict, Central Java Sukoharjo District who were directly responsible for managing village funds. They were selected using a purposive sampling method. Data was collected by means of the questionnaire was distributed and then, the data were analyzed using Path analysis with WarpPLS software. We found that morality had a positive and significant effect on compensation and organizational ethical culture, as well as a negative and significant effect on financial fraud. Organizational ethical culture proved to have a negative and significant effect on financial fraud. Compensation does not have a significant effect on the ethical culture of the organi�zation and financial fraud. The other result shows that the organizational ethical culture had proven to be a mediator of the relationship between morality and finan�cial fraud. Meanwhile, there is no proven significant relationship between the suit�ability of compensation for financial fraud through the ethical culture of the organi�zation. Also, the study confirmed that the morality and ethical culture of the organi�zation are factors that can reduce the occurrence of financial fraud. Hence, the village government is expected to have better organizational morality and ethical culture. Creator An entity primarily responsible for making the resource Fachrurrozie, Agus Wahyudin, Ahmad Nurkhin, Hasan Mukhibad, Kardiyem, Fadhilah Mahanani Saputri Source A related resource from which the described resource is derived http://jurnal.unmer.ac.id/index.php/jkdp Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang compensation; financial fraud JURNAL NASIONAL AKUNTANSI morality; organizational ethical culture village fund management https://repository.horizon.ac.id/files/original/606b753c7336ab9e709cce9b8cadf94d.pdf 416d7ba5eb8df0920579fc305700b6d2 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 24 No. 1 (2020) January 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Clustering and regional growth in the housing market: Evidence from Indonesia Subject The topic of the resource Clustering; Housing prices; Regional growth Description An account of the resource The housing market is one of the monetary policy instruments in macro-prudential terms. The overall policy adopted through the Loan-to-Value ratio does not accom�modate different regional characteristics. Location and area characteristics are im�portant factors that influence the development of housing property prices. This study uses panel data regression analysis, with objects of 15 cities in Indonesia during 2007-2017. The results of the analysis provide a proof that the building rent, popula�tion density, construction costs, Gross Regional Domestic Product, unemployment rate, and minimum income, affect housing prices differently in each growth cat�egory, while the LTV ratio and inflation do not have a significant effect onto house prices. The regional economic growth is used to form regional clustering based on the speed of house price growth so that monetary policy in the housing sector achieves the target. Creator An entity primarily responsible for making the resource Ariyanto Adhi Nugroho, Muhammad Yusuf Indra Purnama, Laela Rizki Fauzia Source A related resource from which the described resource is derived http://jurnal.unmer.ac.id/index.php/jkdp Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Clustering; Housing prices; Regional growth JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/444d4ac9c63f03ce686b03cc84ca9873.pdf 0335caabebd5ac64e0ab80949c1e0f00 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 24 No. 1 (2020) January 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang The implementation of fintech: Efficiency of MSMEs loans distribution and users’ financial inclusion index Subject The topic of the resource Efficiency; Financial inclusion; Financial literacy; Financial technology; MSMEs loan distribution; Peer-to-peer lending Description An account of the resource The importance of understanding the efficiency of lending MSMEs through fintech peer-to-peer lending (P2P Lending) and increasing the financial inclusion index of its users (for lenders in particular). We use case studies on the accelerant platform with grounded research methodology for data collection, estimation of technical efficiency and intermediation through Data Envelopment Analysis (DEA). Descrip�tive analysis is used to investigate the determinants that influence the financial inclusion index of acceleration users. We indicate that technical efficiency has a much smaller value than the efficiency of intermediation with a strategy required to im�prove business optimization and steer clear from any conditions of constant to re�turn. In addition, factors considered in the strategy-making are loan period which has a positive effect on the business efficiency and non-performing loans that are not affected by intermediacy efficiency as well as strategies to improve the index of financial inclusion as targeted by the Financial Services Authority through the Strat�egy National Financial Inclusion. In other words, the index of financial literacy, income level, and index of fintech knowledge have a positive effect on the financial inclusion index. Creator An entity primarily responsible for making the resource Feronica Fa Rozalyne Pambudianti, Budi Purwanto, Tubagus Nur Ahmad Maulana Source A related resource from which the described resource is derived http://jurnal.unmer.ac.id/index.php/jkdp Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Efficiency; Financial inclusion; Financial literacy Financial technology; MSMEs loan distribution JURNAL NASIONAL AKUNTANSI Peer-to-peer lending https://repository.horizon.ac.id/files/original/6631c1255480b0c4739cee17934e9a26.pdf da32aefb9b3b6b7a28b072249f40a21f Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 24 No. 1 (2020) January 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang The level of conservatism and earnings management during IFRS adoption Subject The topic of the resource Accrual earnings management; Conservatism; IFRS; Real earnings management Description An account of the resource We analysis to determine the level of conservatism and earnings management in the period of IFRS adoption in Indonesia. We used a quantitative approach and was tested using a different group test, i.e. Mann-Whitney U, ANOVA, and MANOVA. The object of this research is all manufacturing companies listed in Indonesia Stock Exchange (IDX) for the period of 2012-2017. The number of samples used in this research is 516 firm-years. Earnings management is measured by two approaches, i.e. accrual earnings management and real earnings management, while conserva�tism is measured by Basu Model. The level of conservatism and earnings manage�ment in this study focuses on after the IFRS adoption period. We reveal that IFRS adoption does not change accounting conservatism in financial statements. In addi�tion, the greater adoption of IFRS is not able to reduce the level of overall earnings management both in accrual earnings management and real earnings management. Creator An entity primarily responsible for making the resource Yie Ke Feliana, Jessica Bagus Source A related resource from which the described resource is derived http://jurnal.unmer.ac.id/index.php/jkdp Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Accrual earnings management; Conservatism IFRS; Real earnings management JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/3282a05302dc8d037887a76ce1fd6dab.pdf 53819c45de2d232d3909cea7bceebb43 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 24 No. 1 (2020) January 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Stability of Islamic banks in Indonesia: Autoregressive Distributed Lag Approach Subject The topic of the resource Autoregressive Distributed Lag (ARDL); Non-performing financing (NPF); Stability of Islamic banks; Z-score Description An account of the resource Islamic banks in Indonesia are very vulnerable to the instability of their business processes because of their small market share. Moreover, based on their financial performances, Islamic banks are worse than those of conventional banks due to lower profits (ROA) and higher Non-performing financing (NPF). Our study inves�tigates the stability of Islamic banks. We measure the stability using Z-score and NPF. Instead of an individual bank, the study applies an aggregate data of Islamic banks encompassing Islamic commercial banks along with Islamic business units. Monthly time series data, covering January 2010 to December 2018 are selected. We apply the Autoregressive Distributed Lag (ARDL) model. The findings document that the Islamic bank’s specific variables affecting stability are size, CAR, and effi�ciency. The larger size and CAR support the Islamic bank’s stability. Lower effi�ciency increases the Islamic bank’s instability. Meanwhile, Inflation and exchange rates affect the Islamic bank’s stability. Economic downturns due to inflation and depreciation of rupiah increase the instability of Islamic banks. Creator An entity primarily responsible for making the resource Agus Widarjono Source A related resource from which the described resource is derived http://jurnal.unmer.ac.id/index.php/jkdp Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Autoregressive Distributed Lag (ARDL) JURNAL NASIONAL AKUNTANSI Non-performing financing (NPF) Stability of Islamic banks; Z-score https://repository.horizon.ac.id/files/original/b1b83ff3d74922c7d4d3b0aab8f12d71.pdf aece95c9b7044acfcc2004c36aeb9eb0 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 24 No. 1 (2020) January 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang The influence of investment-cash flow sensitivity and financially constrained on investment Subject The topic of the resource Cash flow; Financially constrained; Investment-cash flow sensitivity; Investment Description An account of the resource Investment decision making is a crucial process influenced by many factors, such as cash flow. Therefore, it is important for potential investors to understand the stabil�ity of cash flow. This study aims to examine cash flow and investment-cash flow sensitivity on investment in manufacturing companies listed in Indonesia Stock Exchange from 2011 to 2015. A panel data methodology by a fixed-effect model with cross-section weights, standard errors, and covariance were utilized. It comprises two models, Panel A and B, with each consisting of all samples, and financially constrained grouping by Kaplan and Zingales-index (KZ-index). The finding that investment-cash flow sensitivity and financially constrained had a significant posi�tive on investment. The result suggests it is important for investment decisions. In panel B, Tobin’s Q was significantly applied to unconstrained companies to prevent a negative impact on sales, with the application of the closing price. The managerial implication of this research is addressed to company managers, potential investors, and readers. In conclusion, cash flow, long-term debt, working capital investment, leverage, and asset turnover impacts on investment for all estimations. Creator An entity primarily responsible for making the resource Wahyuni Rusliyana Sari, Farah Margaretha Leon Source A related resource from which the described resource is derived http://jurnal.unmer.ac.id/index.php/jkdp Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Cash flow; Financially constrained Investment-cash flow sensitivity; Investment JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/2e27fdc76353585a888bdfce0e261344.pdf 2af2ed525280d403803ad83d80f4ee88 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 24 No. 1 (2020) January 2020 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Bi-directional in sustainability reporting and profitability: A study in Indonesian banks and non-banks Subject The topic of the resource Profitability; Reserve causality; Sustainability reporting Description An account of the resource We investigate the sustainability reporting differences in banks and non-banks sample firms and investigates reserve causality between sustainability reporting and profit�ability. The independent-sample t-test implemented to analyze the differences. The results report evidence that there are differences in sustainability reporting between the banks and non-bank. The average score of the sustainability reporting index in banks is higher than non-bank. The multiple regressions implemented in reserve causality between sustainability reporting and profitability. The empirical evidence shows that there is a negative relationship between sustainability reporting and prof�itability. We suggest that sustainability is merely a cost. The bi-directional relation�ship emerges in the economic and social dimension of sustainability reporting index. This result indicates that sustainability reporting influences firm performance and vice versa. Creator An entity primarily responsible for making the resource Tri Gunarsih, Setiyono, Fran Sayekti, Tamas Novak Source A related resource from which the described resource is derived http://jurnal.unmer.ac.id/index.php/jkdp Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource January 2020 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang JURNAL NASIONAL AKUNTANSI Profitability; Reserve causality; Sustainability reporting