Browse Items (16 total)
- Collection: Vol. 25 No. 3 (2021) July 2021
Sort by:
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Effect of Tax Risk on Tax Avoidance
This research intends to investigate whether tax risk is associated with tax avoidance, which is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk components: transactional risk, compliance risk, operational risk,…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Board Characteristic and Financial Restatement
This study explores the role of board characteristics, namely the Board of Directors (BoD) and the Board of Commissioners (BoC), on the possibility of financial restatement. BoD
characteristics were analyzed based on BoD size, female, and…
characteristics were analyzed based on BoD size, female, and…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Effect of Firm Profitability on Expected Stock Return In ASEAN Stock Market
This research discusses and analyzes the company's profitability related to the company's stock return performance Profitability of the firm is related to the firm's performance of stock return. This study uses time-series data with a total sample of…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Impact of Founder's Financial Behavior Traits and Literacy on SMEs Performance: Empirical Evidence from SMEs in Indonesia
This research focuses on the SMEs development evaluation of the impact of founder's financial behavior, measured by behavioral characteristics of CEOs capacity for selfawareness, planning, and patience, also their knowledge about financial…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Financial Distress Prediction In Infrastructure, Utilities, And Transportation Sector Companies 2015-2020
This research is based on financial distress or financial distress, which negatively impacts the company, marked by its inability to fulfill its obligations at maturity. This phenomenon can be an early warning related to further problems, and…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Board Structure Problem in Aviation Companies: The Relationship of Political Connection and Multiple Directorship on Firm Performance
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…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Related Party Transactions, Family Ownership, and Earnings Management in Indonesia
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…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Short-Term Influences of Covid-19 Pandemic on Indonesia Stock Exchange
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…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Diversification Strategy and Good Governance: Does It Affect Firm’s Leverage?
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…
countries. This research model is based on the agency theory view that focuses on diversification in leverage through good governance mechanisms. The data…