2 10 16 https://repository.horizon.ac.id/files/original/3fa734cc608f56d279500a47facf8e93.pdf d244327c3da126b57da4509b55aee7ed 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. 25 No. 1 (2021) January 2021 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 Corporate Governance and Corporate Tax Avoidance: an Interactive Effects (Evidence from Indonesia Capital Market) Subject The topic of the resource Corporate governance mechanism; Tax avoidance; Board of commissioners; Independent commissioners and institutional ownership Description An account of the resource This study shows that the phenomenon arising from low governance practices is identified as one of the causes of the global financial crisis and corporate financial scandals that have an effect on the increase of tax avoidance. In addition, research in Indonesia that examines tax avoidance information by taking into account corporate governance mechanisms is still less consistent and is such a new perspective that it becomes a main consideration for this study. Likewise, the calculation using the Avoidance Tax Rate proxy developed in this study was conducted to test how much tax avoidance has been done by companies. The population for this study was taken from the manufacturing industries listed on the Indonesia Stock Exchange from 2015-2019 assumed to have conducted tax avoidance. The total samples of 87 companies were selected by following a purposive sampling procedure. The statistical analysis using multiple regression shows that the board of commissioners had a significant negative effect on tax avoidance; while, Independent commissioners had a significantly negative effect on tax avoidance and institutional ownership on tax avoidance. This study indicates that the interactive effect of corporate governance and tax avoidance is the better and optimal corporate governance as a control mechanism and the balancing power. The lower corporate governance mechanism will make it easier for companies to take tax avoidance actions. Creator An entity primarily responsible for making the resource Agoestina Mappadang Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.5043 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 2021 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 of commissioners; Independent commissioners and institutional ownership Corporate governance mechanism; Tax avoidance JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/c44a4aaaf0418ed7e653f5a1c2991b18.pdf 9f213d272106c5105eb697623b0937f3 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. 25 No. 1 (2021) January 2021 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 Effect of Family Ownership on the Relationship between Busy Directors and Stock Price Crash Risk for Listed Firms on the Indonesia Stock Exchange Subject The topic of the resource busy directors; board of commissioner; family firms; stock price crash risk Description An account of the resource This study explores the impact of busy directors on the stock price crash risk if an individual holds three or more board positions. Since Indonesia has adopted a two-tier system, directors refer to Commissioners. Most of the literature suggests that the main risk factor for stock price crashes arises from the tendency of management to withhold adverse news from investors regarding compensation contracts and career issues. This research aims to verify whether busy directors help to limit managerial opportunistic behavior. Results show that multiple positions bring no effect on the stock price crashes risk due to cross over interaction which negated the substantial effect on the risk of stock price crashes. As a country with high family ownership concentration, the results illustrate that family firms in Indonesia will strengthen the influence of Commissioners who hold multiple positions in reducing stock price crashes risk. This investigation uses a sample of companies listed in the Indonesia Stock Exchange over the period between 2014 and 2019. The generalized method of moment (GMM estimator) is used as a research method to reduce endogeneity problems. Creator An entity primarily responsible for making the resource Siti Fatimah Zachro, Cynthia Afriani Utama Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.4909 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 2021 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 busy directors; board of commissioner family firms; stock price crash risk JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/3c80a45a063733048fadeed283816df2.pdf a406744076f191f13f0d782e1398969f 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. 25 No. 1 (2021) January 2021 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 Corporate Governance and Dividend Policy in the Banking Sector on the Indonesian Stock Exchange Subject The topic of the resource Corporate governance, dividends policy and banking sector. Description An account of the resource This study is aimed at exploring the impact of corporate governance on dividend policy. The study was undertaken on the banking sector indexed in Indonesian Stock Exchange from 2009 to 2019. The method of data analysis used logistic regression and ordinary least squares regression. The findings demonstrated that four of five criteria of Corporate Governance had a major impact on dividend policy, such as propensity to pay dividends and dividend pay-out ratio. Institutional ownership, board of directors’ size and audit committee size have a positive influence on propensity to pay dividends while the female board of directors has a negative effect. This study did not show that independent board of commissioners had a substantial impact on the propensity to pay dividends and dividend pay-out ratio. The findings of this research contribute to the financial literature, in particular the relationship between corporate governance and dividend policy. These findings should be properly taken for consideration among investors when making decisions on their investments. Creator An entity primarily responsible for making the resource Muhamad Umar Mai, Mochamad Edman Syarief 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 2021 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 Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.4974 Corporate governance dividends policy and banking sector. JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/6a577155e03815501f2db8a0071a77a6.pdf 414da513695f91f6647d6919a1ca2e38 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. 25 No. 1 (2021) January 2021 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 Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure Subject The topic of the resource Financial Performance; Firm Size; Firm Age; Leverage; Media Visibility; Sustainability Reporting Description An account of the resource This study aims to see the impact of firm size, leverage, firm age, media visibility, and industry affiliation on sustainability reporting disclosure as measured by the score of the GRI indicator. This study uses multiple linear regressions with E-views software. This study also utilizes pollution from firms that are admitted to the LQ 45 index listed on the BEI from 2014 to 2018. The research sample used was 18 purposive sampling method selected firms. The results of this study that have been processed simultaneously are that firm size, leverage, firm age, media visibility and profitability have a significant impact on SR disclosure. Partially, Firm Size and Media Visibility do not have a significant impact on SR disclosure. Leverage and Firm Age have a negative and significant impact on SR disclosure, while profitability has a positive and significant impact on SR disclosure. Creator An entity primarily responsible for making the resource Maryana, Yenni Carolina 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 2021 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 Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.4941 Financial Performance; Firm Size; Firm Age JURNAL NASIONAL AKUNTANSI Leverage; Media Visibility; Sustainability Reporting https://repository.horizon.ac.id/files/original/17ac536e35271c8c1a859796bba0caa5.pdf ebc259756313b407c974c6711aba947c 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. 25 No. 1 (2021) January 2021 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 COSO ERM Framework as the Basis of Strategic Planning in Islamic Banking Subject The topic of the resource Risk; Enterprise Risk Management; Strategy; Strategic Planning Description An account of the resource In digital era, every business entities must prepare a competitive strategy to compete with other competitors. Therefore, this study aims to provide management systems that can assist management in creating a competitive advantage. This study will describe the effect of Enterprise Risk Management (ERM) in strategic planning for Islamic banking use COSO ERM Framework approach. This study uses quantitative analysis method with purposive sampling technique on employees of Bank Syariah Mandiri (BSM) branch offices in DKI Jakarta. Descriptive analysis methods and verification analysis used to test hypotheses and structural models with the Smart Partial Least Square (PLS) program version 3.3.7. The results show that the ERM variable has a positive effect on strategy planning at Bank Syariah Mandiri (BSM). Strategic planning in BSM is 72.5% influenced by the risk management carried out by the company. In the strategic planning, management has made risk management report as a basis for analysis of the internal and external company. Creator An entity primarily responsible for making the resource Rila Sanda Wahyuni, Novita Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.5123 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 2021 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 Risk; Enterprise Risk Management Strategy; Strategic Planning https://repository.horizon.ac.id/files/original/afec684d901a145d23d108ffd78f5313.jpg 6d579ffebde0c8af13c6fa8de584ce90 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. 25 No. 1 (2021) January 2021 Still Image A static visual representation. Examples include paintings, drawings, graphic designs, plans and maps. Recommended best practice is to assign the type Text to images of textual materials. 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 Cover Jurnal Keuangan dan Perbankan Universitas Merdeka Malang