1 10 16 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 https://repository.horizon.ac.id/files/original/15f35239811e61b94b7b32c353c04c92.pdf e1f85af57e793bb74ccb772c78eae22a 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 Busy Board: Evidence from CEOs and Director’s Compensation Subject The topic of the resource Busy Board; CEO; Corporate Governance; Excess Compensation; Independent Director Description An account of the resource This paper examines the busy board and compensation for CEO and independent directors. The independent variable is the busy board. The sample cover 12.332 observations during the period from 1996 to 2015. The analysis is used unbalanced panel data. In this paper, the methods that used to prove the hypothesis are using regression and econometric methodology. The results show that firms with busy boards likely to increase the CEO and independent director’s compensation. The results also support the hypothesis when eliminating the endogeneity problem. Further, the results are also significant positive when changing the measurement of CEO and independent director’s compensation for robustness results. This research suggests that the busy board is weaker the corporate governance. Creator An entity primarily responsible for making the resource Robin Robin Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.5021 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 Board; CEO; Corporate Governance Excess Compensation; Independent Director JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/4a68948a36913eb2375bdf5b8df76c58.pdf 9fc5745e8c685f41e10916ba6c77ad44 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 Comparative Analysis of Good Corporate Governance Implementation Based on ASEAN Corporate Governance Scorecard from the Indonesian Banking Industry Subject The topic of the resource ASEAN Corporate Governance Scorecard; ACGS; Good Corporate Governance; GCG; Human Resources Policy; HR Description An account of the resource The phenomenon of Good Corporate Governance (GCG) implementation in Indonesia is still lagging compared to the other countries in the ASEAN region. For the first time, Indonesia only placed 2 (two) issuers from the banking industry as the ASEAN Top 50 publicly listed companies in the event of Awards and Recognition of Top ASEAN Publicly Listed Companies in 2015. This study aims to analyze significant difference of the GGG implementation among the Top 50 and non-Top 50 ranked banks using ASEAN Corporate Governance Scorecard (ACGS) index and its correlation with the human resources (HR) policies. The data analysis of this study uses descriptive and nonparametric comparative analyses with the Mann-Whitney test method. Despite some limitations, the empiric results showed that there are significant differences in the implementation of the GCG among the Top 50 and non-Top 50 ranked banks as proxied by the total score of the ACGS. On the contrary, there are no significant differences in the HR policies as proxied by the ACGS score on the Role of Stakeholders. Creator An entity primarily responsible for making the resource Ramsey Ramli, Erna Setiany Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.4779 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 ACGS; Good Corporate Governance; GCG; Human Resources Policy; HR ASEAN Corporate Governance Scorecard JURNAL NASIONAL AKUNTANSI 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/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/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/80bfe3f18e364128c269a50a3fceb666.pdf ce34bc962e3199da29bde08287cbbc34 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 Determinant of Indonesian Stock Market’s Volatility During the Covid-19 Pandemic Subject The topic of the resource COVID-19; GARCH; Gold; JCI; USD/IDR; Volatility Description An account of the resource The aim of this study is to examine variables that influenced the Jakarta Composite Index (JCI) volatility during the outbreak of COVID-19. The independent variables that are used are gold return volatility and USD/IDR return volatility. This analysis uses daily-time series data which are divided into three periods, those are; before the pandemic (January 2019-August 2019), during the pandemic (January 2020-August 2020), and from January 2019 through August 2020. The method that is used in this study is GARCH analysis in order to dodge data abnormality and heteroscedasticity. Before conducting GARCH analysis, unit root and normality test are conducted to know if the data are stationaries and to decide which GARCH distribution is the most suitable for the data analysis (Gaussian, t-student, or GED distribution). It is proven in this study that during the COVID-19 pandemic, gold return volatility positively affected the JCI volatility and USD/IDR volatility negatively affected JCI volatility. This research can be used as a consideration for investors in choosing their investment during the pandemic or financial crisis by examining gold and USD/IDR volatility effect on JCI volatility. Creator An entity primarily responsible for making the resource Ainine Devara Nugroho, Robiyanto Robiyanto Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.4980 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 COVID-19; GARCH; Gold; JCI; USD/IDR; Volatility JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/b44732dddebeb2996a8bc667104a4aac.pdf 742f8e053fe3978605f178baf91a7e31 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 Determinants of Net Interest Margin on Conventional Banking: Evidence in Indonesia Stock Exchange Subject The topic of the resource Bank size; Credit risk; Equity capital; Inflation; Loan to deposit ratio; Management efficiency; Net interest income Description An account of the resource Net Interest Margin (NIM) is an important indicator in assessing the sustainability and health of the banking system. A bank that has a high NIM means that the bank has a greater opportunity to generate profits, power to resist the financial crisis, and provide welfare for parties who have an interest in the bank. This study aims to determine the factors that influence NIM. The sample used in this study is the banking industry listed on the Indonesia Stock Exchange (BEI) from 2015 to 2019. In this study the independent variables used are bank size, lending scale, credit risk, equity capital, loan to deposit ratio, management efficiency and inflation rate. The dependent variable in this study is NIM. The number of samples used was 37 conventional banks which were taken using purposive sampling method. By using multiple regression analysis with the General Least Square (GLS) approach method. The results of this study indicate that the bank size, credit risk, equity capital, loan to deposit ratio, management efficiency and inflation rate have an effect on NIM, while the lending scale has no effect on NIM. The results of this study are expected to be used by future researchers, bank managers, and investors in determining the factors that can affect the NIM at the Bank. Creator An entity primarily responsible for making the resource Henny Setyo Lestari, Helda Chintia, Ilham Cahyo Akbar Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.5102 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 Bank size; Credit risk; Equity capital; Inflation; Loan to deposit JURNAL NASIONAL AKUNTANSI ratio; Management efficiency; Net interest income https://repository.horizon.ac.id/files/original/2f9d8b8e59b6f584c70a68a52a480b23.pdf cd80dd0332fc4f4bf41c6c76f60362b2 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 Digital Transformation of SMEs Financial Behavior in the New Normal Era Subject The topic of the resource The Covid-19 Pandemic; Old Intention Behavior; New Normal; --New Intention Behavior Description An account of the resource This study aims to determine whether there has been a digital transformation of financial behavior in the use of fintech by micro, small and medium enterprises (SMEs) in Indonesia with the Covid-19 Pandemic. The study used a population of SMEs in all provinces, while the sample collected was 84 SMEs from 19 provinces in Indonesia. Data analysis using variance-based SEM with SmartPLS 3.2.9 software tools. The results show that the Covid-19 pandemic has an effect on SMEs (old behavioral intention) in using fintech, and this is a trengthening of the influence on new behavior in using fintech (new behavioral intention). Meanwhile, the New Normal policy also has a positive and significant effect on the current behavior of using fintech (new behavioral intention). As for the new normal as a moderating variable, old behavioral intention to new behavioral intention has no significant role, this is because before the new normal, many SMEs used fintech. Suggestions for SMEs to continue to take advantage of fintech in carrying out their business activities to avoid the impact of Covid-19 and the smooth running of their business. Creator An entity primarily responsible for making the resource Gendro Wiyono, Kusuma Chandra Kirana Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.4954 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 New Normal; --New Intention Behavior The Covid-19 Pandemic; Old Intention Behavior https://repository.horizon.ac.id/files/original/9a9a26753cbafd75f1c85fe1f298c5c6.pdf 13bb635bdd5081a7ea689105c7088f96 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 IPO Performance Prediction during Covid-19 Pandemic in Indonesian Using Decision Tree Algorithm Subject The topic of the resource Covid-19; Decision Tree; Indonesia; IPO underpricing Description An account of the resource The purpose of this study was to explain the IPO underpricing phenomenon and to find out whether the decision tree algorithm model was able to predict the IPO performance during the Covid-19 pandemic in the Indonesian capital market. The model developed uses the IPO performance classification target variables, namely overpricing, zero, underpricing level-1 or underpricing level-2. Through the modeling of the decision tree algorithm using 149 IPO action data for 2017-2019 and tested on 45 IPO action data in 2020, the results of the study found that the decision tree algorithm was able to explain IPO performance based on the specified classification range. The use of the decision tree algorithm model to explain the IPO performance can be an alternative to the linear regression econometric model that has been widely used in previous studies to provide input for investors in making investment decisions. Creator An entity primarily responsible for making the resource Arianto Muditomo, Ajar Susanto Broto Source A related resource from which the described resource is derived DOI: https://doi.org/10.26905/jkdp.v25i1.5137 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 Covid-19; Decision Tree; Indonesia; IPO underpricing JURNAL NASIONAL AKUNTANSI