1 10 16 https://repository.horizon.ac.id/files/original/5b1437e1b4c16ffa290633299a76a102.pdf 0bbb830cfee125bf5da870b967169b97 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. 3 (2021) July 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 Internal Factors Affecting Commercial Bank Lending: Symmetric and Asymmetric Effects of Macro-Level Data Evidence Subject The topic of the resource ARDL model; asymmetric effect; bank lending; bank performance; bank soundness Description An account of the resource The purpose of this study is to estimate the symmetric and asymmetric effects of internal factors on bank lending measured by loan to deposit ratio (LDR). The analysis model applies the Autoregressive Distributed Lag (ARDL) and nonlinear ARDL models. The data analyzed are monthly time series and cover the period of 2012M01 – 2020M06. The contribution of this research is the provision of empirical evidence of the asymmetric effect of internal bank performance on bank lending at the macro-level data. The results show that the non-performing loan (NPL) is a consistent and robust variable that has a negative effect on bank lending both in the short and long run, both symmetrically and asymmetrically. The capital adequacy ratio (CAR) positively affects bank lending when it decreases in the long run. Operating expense to operating income (OEOI) has a negative effect only in the short run, assuming symmetric and asymmetric effects. The liquid assets ratio (LAR) has a negative effect on bank lending when it increases both in the short and long run. The banking supervisory agency needs to consistently supervise and enforce regulations effectively related to bank soundness, especially those concerning increasing performing loans, strengthening the capital structure, and improving efficiency. Creator An entity primarily responsible for making the resource Arintoko Arintoko Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5760 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 July 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 ARDL model; asymmetric effect bank lending; bank performance; bank soundness JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/d088a6d47d894dfbb62b65ee11cc2cf2.pdf beeb131bcf5a68fe12f772c7075956c4 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. 3 (2021) July 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 CSR Disclosures: Role and Relationship to Accounting Conservatism in Improving Earnings of Quality Subject The topic of the resource CSR Disclosure; Accounting Conservatism; Earnings Quality Description An account of the resource Several research issues argue, in general, companies that focus and are oriented towards the implementation of Corporate Social Responsibility (CSR). It is relative to accounting conservatism to suppress information asymmetry and/or anagerial opportunism to provide higher quality earnings information as a reflection of the actual condition of the company. This study was conducted to look at the effect of CSR disclosure on earnings quality by adding accounting conservatism as a mediating variable. This study uses path analysis techniques in 90 manufacturing companies for an observation period of 4 (four) periods from 2016 to 2019. The results of this study indicate that CSR disclosure influences Accounting Conservatism. Then, CSR affects earnings quality. Furthermore, earnings quality is influenced by accounting conservatism, and finally, CSR disclosure does not affect earnings quality according to accounting conservatism. CSR Disclosure, Accounting Conservatism, Earnings Quality. Creator An entity primarily responsible for making the resource Aspyan Noor, Ibnu Abni Lahaya, Indra Suyoto Kurniawan, Shally Najat, Syifa Azzahra Hafidz Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5030 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 July 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 CSR Disclosure; Accounting Conservatism; Earnings Quality JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/1a1c7c55cb17c9cdda8c3f30a89cc73a.pdf 481c1fa5fe30d4ec122dff8a29cb4341 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. 3 (2021) July 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 Benefits Offered and Customer Experience on Re-use Intention of Mobile Banking through Customer Satisfaction and Trust Subject The topic of the resource benefit offered; customer experience; customer satisfaction; mobile banking; re-use intention Description An account of the resource This study analyzes the effect of benefits offered and customer experience on the re-use of mobile banking through customer satisfaction and trust as mediating variables. This study involved 280 respondents who were selected by purposive sampling technique with predetermined criteria. Data were collected through a questionnaire distributed online. The analysis used is Structural Equation Modeling with LISREL version 8.80. The results show that benefits offered and customer experience have a significant effect on satisfaction. Satisfaction has a significant impact on trust and re-use intention, and trust significantly affects re-use intention. The managerial implication that can be implemented in the company is to maintain deeper Islamic features and social, collaborate with fintech, Improved network quality, and capacity, and continue to innovate mobile banking features. Creator An entity primarily responsible for making the resource Defni Febrian, Megawati Simanjuntak, Nur Hasanah Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5879 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 July 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 benefit offered; customer experience customer satisfaction; mobile banking; re-use intention JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/7dc88f09687d0453f982e6c7db437b2a.pdf 125f912c8a7ecec548c5df39937ab0b5 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. 3 (2021) July 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 Market Structure, Income Diversity, and Stability: Empirical Study of Banking Industry Indonesia Subject The topic of the resource Competition; Panzar Rosse; Diversification; Stability; Risk-Taking Description An account of the resource Banking as an intermediary institution has an essential role in the world of economy. Apart from providing financing to the real sector, banks currently still dominate the Indonesian financial system with an asset share of 77.25%. Based on the existing conditions, Indonesia's banking market is still dominated by several banks, especially in the BUKU 4 bank group. This is to indicate a bank of Indonesia is generally still facing relatively low competition. In addition, the large concentration makes it necessary for banks to divert their main activities by diversifying into non-traditional activities in carrying out their operations. This study aims to analyze how the market competition in Indonesia during the period 2014-2019 and examine the effect of competition and iversification income on stable banks. The panzer rosse model is used to analyze the market structure; for diversification, this research uses calculations with the Herfindahl Hirshman Index while stability uses two risk measures, namely NPL and Z Score, as a proxy for stability. The results show that, in general, the banking industry is under monopolistic competition. Competition has a significant effect on stability banks as measured through NPL risk, and this research supports the competition-fragility paradigm. A meanwhile, diversification income variables have not to effect on stability. Creator An entity primarily responsible for making the resource Hadi Satria Ganefi, Wita Juwita Ermawati, Dedi Budiman Hakim Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5887 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 July 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 Competition; Panzar Rosse Diversification; Stability; Risk-Taking JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/40cbc85d5ef115f5438b792ace343e0f.pdf 148d3119301780e7adb0a755138f3f6b 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. 3 (2021) July 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 Time-varying Integration of Stock Markets from Global and Regional Perspective in Asia-Pacific Subject The topic of the resource capital asset pricing model; covid-19; global financial crisis; market integration Description An account of the resource This study investigates the time-varying integration of stock markets from a global and regional perspective, the consequences of two major global financial crises, i.e., the Asian Financial Crisis and the subprime mortgage, and the Crisis triggered by COVID-19. We contribute to the growing amount of literature on market integration, especially on the role of regional to global market integration. Although regional integration encourages an acceleration of global integration, the effect of a regional factor is not uniform among regions. It is important to understand regional to global market integration and the consequences during the crises. This study employs time-series data from economic territories based on the Morgan Stanley Capital International (MSCI) Asia-Pacific classification. It introduces an alternative measurement of time-varying integration by considering the correlation of regional and global markets using a simple international model, equivalent to the capital asset pricing model (CAPM). The result shows that the market integrations are time-varying both globally and regionally. The domestic markets are affected by the global market and its regional market, as the role of a regional market emerges during the financial crisis period. We find the different responses of stock markets during the Covid-19 period as a dominant factor to exacerbate the market return globally. In the long run, the upward trend for the regional market integration in both developed and emerging markets is inherent to the global market integration. Creator An entity primarily responsible for making the resource Hayun Kusumah, Marwan Asri, Kusdhianto Setiawan, Bowo Setiyono Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5822 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 July 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 capital asset pricing model covid-19; global financial crisis JURNAL NASIONAL AKUNTANSI market integration https://repository.horizon.ac.id/files/original/64f0b8f66917313d47ff5a2cae348cdb.pdf 9030f082bf6cd63bed0937b10bbaa1ec 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. 3 (2021) July 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 Gold Price and Us Dollar Index: The Volatile Case of Shanghai Stock Exchange and Bombay Stock Exchange During the Crisis of Covid-19 Subject The topic of the resource BSESN; COVID-19; DXY; GARCH; Gold; Spillover; SSE; Volatility Description An account of the resource This literature aims to analyze the impact of the Dollar Index and Gold Price returns and volatility on stock market volatility of India and China, viz., Shanghai Stock Exchange and Bombay Stock Exchange Sensex, during the period of Covid-19. This study employs daily time-series data from January up to August for 2019, 2020, and a merged data of 2019-2020, i.e., Pre-Pandemic, Mid-Pandemic and Pre through Mid-Pandemic periods, respectively; to avoid possible abnormalities and heteroscedasticity, the GARCH (1,1) model is utilized to scrutinize the data depending on which distribution is more acceptable, GED or Gaussian, which is decided based on the Unit-Root and normality test results. The findings of this study prove that Gold Price mostly does have a significant effect on both markets, especially during times of financial crisis like the Covid-19 epidemic. Whereas Dollar Index has a significant impact on emerging markets such as India and China though significant effects persist in some cases, it is not valid in most cases. Creator An entity primarily responsible for making the resource Joseph John Allwyn Kumar, Robiyanto Robiyanto Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5142 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 July 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 BSESN; COVID-19; DXY; GARCH; Gold; Spillover; SSE; Volatility JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/565fcceb4f042b695a70dfe565a3ae4b.pdf f486abdca8cdac80a4af4574adb9cdaa 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. 3 (2021) July 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 Diversification Strategy and Good Governance: Does It Affect Firm’s Leverage? Subject The topic of the resource Corporate Governance; Diversification strategy; Leverage Description An account of the resource This paper aims to analyze whether firm diversification affects firm leverage in developing countries. This research model is based on the agency theory view that focuses on diversification in leverage through good governance mechanisms. The data comes from 43 companies from 215 observation companies listed on the Indonesia Stock Exchange in the 2014–2018 period, supporting the co-insurance hypothesis; our findings suggest a positive effect of diversification on debt levels. Our findings show that cost advantages occur in diversified firms, including higher debt ratios in the firm’s capital structure. These effects are more substantial when firms have better corporate governance. These findings add value to the existing literature on the relationship between firm diversification, corporate management, and leverage and can be helpful for managers and policy-makers regarding the evaluation of diversification strategy and corporate governance implementations in Indonesia that has been widely studied. Creator An entity primarily responsible for making the resource Katiya Nahda, Azaria Lionara Rahmadana Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5758 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 July 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 Corporate governance Diversification strategy; Leverage JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/3220292780e67bef5f79dfe56e4d77e5.pdf a7dbde23d0394950a047b2e4518e4aa1 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. 3 (2021) July 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 Short-Term Influences of Covid-19 Pandemic on Indonesia Stock Exchange Subject The topic of the resource Abnormal Return; Indonesia Stock Exchange; Short-Term Effect; Event Study; Industry Group; Covid-19 Announcement Description An account of the resource This study aimed to discern the short-term influences of the Covid-19 pandemic on the Indonesia Stock Exchange. The stocks from nine industries in Indonesia Stock Exchange were putting to use in this study. In this study, the short-term cumulative abnormal return was calculated by applying the data taken from 59 days of trading after the confirmation notice of the first Covid-19 case in Indonesia. The result of the study depicted a Return in the event window (+1,+9) dropped drastically, which later bounced back; There was no cumulative abnormal return in the pre-event, and Cumulative abnormal return started to appear during event and post-event. Creator An entity primarily responsible for making the resource Khairunnisa Nadhifah Syahfiraputri, Rr Prasetiowati, H Hersugondo Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5796 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 July 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 Abnormal Return; Indonesia Stock Exchange Industry Group; Covid-19 Announcement JURNAL NASIONAL AKUNTANSI Short-Term Effect; Event Study https://repository.horizon.ac.id/files/original/17107a870dd5c38042832d27d1c4183d.pdf d6950188d3da05877f9793dc355a6355 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. 3 (2021) July 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 Related Party Transactions, Family Ownership, and Earnings Management in Indonesia Subject The topic of the resource discretionary accruals; earnings management; family ownership structure; related party transaction Description An account of the resource The purpose of earnings management practice is to reach the profit goals the company wants to achieve. Therefore, this study aims to determine the relationship between related party transactions and earnings management in Indonesia by balanced panel data from consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The number of samples used in this study was 102 firm-year observations. The results showed that related party transactions positively and significantly improved corporate earnings management, with discretionary accrual as a proxy. The presence of family ownership strengthens the relationship between related party transactions and earnings management. Also, it shows that the control variable: public accountant from BIG4, company size, company losses, and ROA affect accrual earnings management. The leverage does not affect accrual earnings management. The study result indicates that family business ownership encourages an entrenchment effect that is detrimental to the company. It is carried out through related party transactions then anipulated by using accrual earnings management practices. Creator An entity primarily responsible for making the resource Levina Ulfa Subastian, Ari Kuncara Widagdo, Doddy Setiawan Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5778 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 July 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 discretionary accruals; earnings management family ownership structure; related party transaction JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/6d5b1dc883a75bf82a0841d3909cc78e.pdf 4555b291256dd7ef847e62cd996f0fa1 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. 3 (2021) July 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 Board Structure Problem in Aviation Companies: The Relationship of Political Connection and Multiple Directorship on Firm Performance Subject The topic of the resource Aviation Industry; Firm Performance; Multiple Directorships; Political Connection. Description An account of the resource This study analyzes the relationship between the political connection and multiple directorships of aviation companies’ board members and their firm performance. This research will focus on companies in the aviation sector on a broader subsector than previous studies. It will help the shareholder of the aviation companies determine board structure policies and evaluate the implementations conducted so far. This research uses descriptive statistics and regression analysis for the panel data model. Moreover, this study uses a purposive sampling technique secondary data from the aviation company’s annual reports in the Asia continent for the 2016-2020 period. The results show that the multiple directorships negatively affect firm performance in aviation companies while the board’s political connections positively affect firm performance, measured by its Return on Equity (ROE). In contrast, the multiple directorships and political connections do not impact aviation companies' firm performance measured by their Return on Assets (ROA). Overall, this study in the Asia continent asserts the previous study where the political connection positively affects the airline’s firm performance in the US. The result can support the corporate governance practice of deciding board structure in the aviation sectors in Asia in terms of political connection and multiple directorships. Creator An entity primarily responsible for making the resource Marsya Chikita Lestari, Cynthia Afriani Utama Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i3.5892 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 July 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 Aviation Industry; Firm Performance JURNAL NASIONAL AKUNTANSI Multiple Directorships; Political Connection