1 10 10 https://repository.horizon.ac.id/files/original/cb9c10d364b9f12ae190795ee2612407.pdf 75db07723bccfd1f11b8823b21c972c4 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. 2 (2020) April 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 Commissioner board characteristics, ownership concentration, and corporate performance Subject The topic of the resource Board characteristics; Board size; Corporate performance; Ownership concentration; Proportion of independent commissioners Description An account of the resource This study analyzes the effect of board characteristics as a corporate governance mechanism on corporate performance with ownership concentration as a moderat�ing variable. We conduct this study because there are still rarely studies that exam�ine the effect of board characteristics on corporate performance by adding owner�ship concentration as a moderating variable. This study uses a sample of manufac�turing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period with 350 observations. In this study, the characteristics of the board are proxied by the proportion of independent commissioners and the board commissioners’ size. Corporate performance is proxied by return on assets (ROA). By using multiple linear regression analysis, we found that the proportion of independent commissioners and the board commissioners’ size have a significant positive effect on ROA. Other results of this study indicate that the concentration of ownership significantly weakens the positive effect of the proportion of independent commissioners and the board commissioners’ size on corporate performance. Creator An entity primarily responsible for making the resource Rahmat Setiawan, Irfan Handiliastawan, Rosmiati Jafar 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 April 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 Board characteristics; Board size; Corporate JURNAL NASIONAL AKUNTANSI performance; Ownership concentration Proportion of independent commissioners https://repository.horizon.ac.id/files/original/67af9edcc1c48807edb5387aa573f3e9.pdf bebd3b3fd3fd5680ec47ccfd03fcf8df 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. 2 (2020) April 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 Idiosyncratic tail risk and stock return in Indonesia Subject The topic of the resource Asset pricing, Generalized Extreme Value Distribution, Idiosyncratic tail risk Description An account of the resource Idiosyncratic tail risk explains the financial crisis which happened due to idiosyn�cratic 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 incidents that could bring loss. We investigate the effect of idiosyncratic tail risk to the stock return in Indonesia. The data of daily stock price of 662 public companies in Indonesia that was registered in Indonesia stock exchange (IDX) are used during the period of 2006- 2018. We include the firms that have at least 10 trading days in a month for providing enough observation to determine tail index to get idiosyncratic tail risk. First of all we using portfolio approach to find the effect of tail risks to the stock return is used. The results show that idiosyncratic tail risk has negative effects on the stock return in portfolio level. However, idiosyncratic tail risk does not have effects on stock return in individual firm level. Creator An entity primarily responsible for making the resource Iyvon Herliawan, Sung Suk Kim , Kie Van Ivanky Saputra, Ferry Vincenttius Ferdinand 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 April 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 Asset pricing, Generalized Extreme Value Distribution, Idiosyncratic tail risk JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/fa99f0648e6950f9727bcf6d051c3ea9.pdf f01d156c30ce5e8bbcd6098840c2bd28 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. 2 (2020) April 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 Substitution between accrual and real earnings management: The role of independent commissioners and audit committee Subject The topic of the resource accrual-based earnings management; audit committee; the independence of the board of commissioners; real activities manipulation; substitution Description An account of the resource 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 and number of audit committee meetings). This study involved a sample of manufacturing firms in the period of 2009-2014 with 664 observations. The hypothesis testing using multiple regression tests was carried out to obtain some evidence that the independence of the board of directors has no significant effect on accrual-based earnings management but a significant negative effect on real activities manipulation, to the extent of gaining stronger impacts after 2012. The number of audit committee members has a significant positive effect on accrual-based earnings management and a significant negative effect on real activities manipulation through abnormal production costs without any differ�ences between pre and post 2012. The number of audit committee meetings has a signifi�cant effect on accrual-based earnings management but does not significantly influence real activities manipulation. In addition, substitution from accrual-based earnings management to real activities manipulation occurred due to the existence of independence of the board of commissioners that comes with a stronger impact on the real activities manipulation after 2012. Furthermore, there was a substitution from accrual-based earn�ings management to real activities manipulation based on the number of audit commit�tee members without any different effects before and after 2012 Creator An entity primarily responsible for making the resource Sri Hastuti, Doddy Setiawan, Ari Kuncara Widagdo 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 April 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-based earnings management; audit committee; the independence of the board of commissioners JURNAL NASIONAL AKUNTANSI real activities manipulation; substitution https://repository.horizon.ac.id/files/original/9db89236cbc87065074fa3ba9de6fc95.pdf 4f4603345573e592a9db19d8b2fc7429 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. 2 (2020) April 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 Sticky cost behavior in selling, general, and administrative costs in Indonesian manufacturing companies Subject The topic of the resource Generalized least square; Selling, general, and administrative (SG&A) costs; Sticky cost behavior Description An account of the resource 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 was sticky cost behavior in selling, general, and administrative (SG&A) costs of manufac�turing companies listed on the Indonesia Stock Exchange (IDX). The observation period was in 2015-2017. The sample used was 258 manufacturing companies se�lected by using a purposive sampling technique. The type of data used was panel data using quantitative methods in the form of stationary with panel data regression tests with the Generalized Least Square (GLS) model. We found that there was no sticky cost behavior in the SG&A costs of manufacturing companies in Indonesia. This study implies that decision making on a scale of activity in a company is diffi�cult to predict. Creator An entity primarily responsible for making the resource Lusiana, Ika Kristianti 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 April 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 administrative (SG&A) costs; Sticky cost behavior Generalized least square; Selling, general JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/551a1e259d32b55b3a9116e89c95daf7.pdf a855e0a4595ea51eabfe5e7e79fe4a9a 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. 2 (2020) April 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 A comparative study of the efficiency of conventional and Sharia insurance in Indonesia Subject The topic of the resource Conventional insurance; Efficiency; Sharia insurance; Stochastic Frontier Analysis Description An account of the resource 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. The input variables used are total capital and total expenses. While the output vari�ables in this study were total income. The method used to obtain efficiency value for each insurance industry was Stochastic Frontier Analysis (SFA). The result of effi�ciency value from the conventional insurance companies and ISBU Sharia insurance would be compared by using independent sample t-test statistic tests. The popula�tion in this research was all conventional insurance companies, both life and gen�eral, and all life and general insurance of ISBU Sharia insurance that registered in the web of Financial Services Authority (FSA). The sample used was 28 conventional insurance companies consisting of 21 life insurance companies and seven general insurance companies, and 12 ISBU Sharia insurance consisting of nine Sharia life insurance and three Sharia general insurance. This research resulted that there was no difference in efficiency value between conventional insurance companies and ISBU Sharia insurance. Creator An entity primarily responsible for making the resource Dewi Rekno Ulansari, Dina Fitrisia Septiarini 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 April 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 Conventional insurance; Efficiency; Sharia insurance JURNAL NASIONAL AKUNTANSI Stochastic Frontier Analysis https://repository.horizon.ac.id/files/original/7a5cf7dfefd3fafa064a001f08d6e409.pdf 895d4b19fc5e8126df8d2054c93b8205 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. 2 (2020) April 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 Factors influencing Indonesian rural banks’ credit disbursement Subject The topic of the resource Forecasting; Microcredit; Non-performing loans; Spread; Vector Error Correction Model Description An account of the resource 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 identify factors that effect the increase of micro-credit disbursements. This study uses a Vector Error Correction Model (VECM) method with a type of monthly time series data from 2012 to 2018. The sample of this study is the Rural Credit Banks. The results of this study explain that the BPR non-performing loan (NPL) variable, both in the long term and short term, does not significantly influence the increase in micro-credit distribution. In contrast, the variable spread in the short term and long term shows a significant positive effect on increasing microcredit distribution. Fore�casting for variable increases in credit distribution fluctuates with a downward trend. The NPL variable has an increasing trend, and it is projected that the next 90 months will reach 12 percent. The spread variable has a downward trend for the next 40 months which then the trend will continue to increase for the next 90 months. Creator An entity primarily responsible for making the resource Setia Murningsih, Muhammad Firdaus, Budi Purwanto 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 April 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 Forecasting; Microcredit; Non-performing loans JURNAL NASIONAL AKUNTANSI Spread; Vector Error Correction Model https://repository.horizon.ac.id/files/original/0b03357d8a47ace3f2ea4f88e8e6a093.pdf 8f0a057fa5c6fce79f41938e496b6e7a 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. 2 (2020) April 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 determinants of idiosyncratic volatility in Indonesia banking industries Subject The topic of the resource Firm fundamentals; Idiosyncratic volatility; Institutional ownership; Interest rates Description An account of the resource This study aims to examine the determinants of idiosyncratic volatility. This study uses firm fundamentals, institutional ownership, interest rates as idiosyncratic vola�tility determinants. The firm fundamentals of this study are represented by firm size, profitability, operating performances, dividend policy, and price to earnings ratio. Institutional ownership represents the ownership of the company’s shares by financial companies. The interest rates are represented by 3-month bank deposit rates for one year. The research method uses a quantitative approach with secondary data. Hypothesis examining is conducted by panel data regression analysis. By using a purposive sampling method, the company selected is 24 banking sector companies with observation time from 2012 up to 2018. Thus, the total sample in this research amounted to 168 firm-year. The result of the study suggests that firm size, price�earnings ratio, dividend policy, profitability, and interest rates are negatively asso�ciated with idiosyncratic volatility. However, operating performance and institu�tional ownership are not associated with idiosyncratic volatility. Creator An entity primarily responsible for making the resource Amrie Firmansyah, Pardomuan Sihombing, Sri Yani Kusumastuti 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 April 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 fundamentals; Idiosyncratic volatility Institutional ownership; Interest rates JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/e69871cc7aa3bfbcbdce14efdd76307a.pdf 2e587a8a1322b950ad7e75e2acbadf4a 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. 2 (2020) April 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 Macroeconomics fluctuations and its impact on musharaka financing Subject The topic of the resource Exchange rates; Interest rates; Inflation; Musharaka; Vector Error Correction Model Description An account of the resource 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 to December 2019. This study uses Vector Error Correction Model (VECM) to answer the research objectives. All variables tested have an influence on financing using the musharaka contract. Financing using the musharaka contract responds negatively to movements in the exchange rate and interest rates while inflation responds positively and negatively. Islamic banking needs to prepare more reserve funds in the face of such movements before achieving stability. The musharaka contract financing itself dominates the forecasting then followed by interest rates, inflation, and exchange rates. Therefore, Islamic banking needs to prepare a reserve fund in the face of these shocks before achieving stability. Creator An entity primarily responsible for making the resource Faizul Mubarok, Abdul Hamid, Mohammad Nur Rianto Al Arif 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 April 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 Exchange rates; Interest rates; Inflation JURNAL NASIONAL AKUNTANSI Musharaka; Vector Error Correction Model https://repository.horizon.ac.id/files/original/798336d97cb7fc97442878e8876fad40.pdf d6234ddc47951c2132fba3dc81c45ba4 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. 2 (2020) April 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 Banking, labor force, and regional economic growth: Evidence from Indonesia Subject The topic of the resource Banking; Indonesia; Labor force; Regional economic growth Description An account of the resource This paper examines whether regional economic growth across Indonesian prov�inces 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 regional economic growth, although this relationship is more pronounced for poor prov�inces. Moreover, this paper finds that the link between banking development and regional economic growth is conditional on the degree of labor force. Specifically, the positive impact of banking on regional economic growth only occurs when labor force is sufficiently low regardless of whether we observe poor provinces or rich provinces. Eventually, this paper highlights that increasing access to bank credit is essential to boost regional economic growth, especially for poor provinces or provinces with lower labor force. Creator An entity primarily responsible for making the resource Abd. Rahman Razak, Wahyoe Soedarmono, Wahdi Salasi April Yudhi 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 April 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 Banking; Indonesia; Labor force; Regional economic growth JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/f7e8139a9373745f5a844fac85f61aae.pdf a30c4817fd080a5d44195fad8c23f3ab 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. 2 (2020) April 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 Debt and earnings management in Indonesia: An issue of free cash-flow or covenant? Subject The topic of the resource Agency theory; Debt; Earnings management; Indonesia; Manufacturing firms Description An account of the resource This paper investigates the effect of corporate debt on the pattern of earnings man�agement 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 differentiate between trade payable and private debt and omitting the variation of liquidity, of which has been claimed as provide conditional effect to the magnitude of corporate debt. The conceptual framework borrows agency theory and follow the arguments of free-cash flow perspective as well as covenant hypothesis. Analysis is based on a sample set consisting of 497 firms engaging in manufacturing operations listed in Indonesia Stock Exchange during the period of 2009 to 2014. The results reveal that corporate debt is an important determinant of earnings management statistically and economically. The results are robust after controlling for debt speci�fications. Further tests reveal that the interaction between liquidity and specification of corporate debt shapes different pattern of the directions of earnings management. Yet, a due care is required in interpreting the results as this research might suffer from several shortcomings. Creator An entity primarily responsible for making the resource Muhammad Agung Prabowo, Jaka Winarna, Y. Anni Aryani, Falikhatun, Evi Gantyowati 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 April 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 Agency theory; Debt; Earnings management Indonesia; Manufacturing firms JURNAL NASIONAL AKUNTANSI