1 10 16 https://repository.horizon.ac.id/files/original/3efd2781a5faa0f63c8aabd4e9a218eb.pdf b454a1949b67ce61a67cebfa2a125c8a 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. 4 (2021) October 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 green bond premium in the ASEAN market amidst the COVID-19 pandemic Subject The topic of the resource green bonds; fixed-effect regression; premium; use of proceeds Description An account of the resource Green bonds as a means of financing instrument for sustainable projects have caught the eyes of investors in recent years. With the growth of the global green bond market exceeding 50% in 2019 (CBI, 2019), green bonds serve as a promising financial instrument for organizations and a promising financial asset for investors. Previous studies have conflicting results in identifying the premium investors pay for investing in green bonds where both a positive and negative premium was observed. This study aims to examine the premium of green bonds issued in Southeast Asia before and during the COVID-19 pandemic from March 2016 to April 2021 by using a two-step regression model. In the first step, by employing a fixed-effect model to 42 green bonds, the results of this study suggest a positive green bond premium before the COVID-19 pandemic and a negative green bond premium during the pandemic. Additionally, this study conducts cross-section regressions to investigate the determinants of green bond premium. The results imply that rating, currency, issue amount, and time to maturity significantly affect the green bond premium. Creator An entity primarily responsible for making the resource Laurent Oktavio, Ririen Setiati Riyanti Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.6356 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 October 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 green bonds; fixed-effect regression JURNAL NASIONAL AKUNTANSI premium; use of proceeds https://repository.horizon.ac.id/files/original/be86c42952b850ea51643b3b32ba8bdb.pdf 199fb1e1a2c37ebaf292d4d44c6d06f0 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. 4 (2021) October 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 Optimal Portfolio Formation with Combination of LQ45 Stocks and Corporate Bonds Subject The topic of the resource Markowitz; optimal portfolio; LQ45 Index; Graham; Corporate Bonds Description An account of the resource The objective of investors to invest their money was to maximize return, although they were subject to constraints, primarily risk, so this study aims to provide an alternative to the formation of portfolios and corporate bonds to obtain optimal returns with acceptable risk. The alternative model is to combine Graham's stock selection model with the formation of an optimal portfolio model, namely the Markowitz model. The results of the selection using the Graham model of defensive investors and aggressive investors are 9 and 13 stocks, respectively, of the 45 stocks listed on the LQ45 index. From the selected stocks, the optimal portfolio is formed using the Markowitz model. The results show that the Markowitz model optimizing portfolio provides better performance (reward to variability ratio) than the LQ45 portfolio index with a yield difference of 13.68 – 20.24% per year. Furthermore, the selection of corporate bonds for the optimal portfolio resulted in 8 corporate bonds with a portion of each bond, and this portfolio can generate rates of 8.88% per annum. Creator An entity primarily responsible for making the resource Arditya Soraya Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.6381 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 October 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 LQ45 Index; Graham; Corporate Bonds Markowitz; optimal portfolio https://repository.horizon.ac.id/files/original/367046bdf57d4ecd39985334f7c1e6dc.pdf 9d69b5604d5b5636acce5e469fdcda09 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. 4 (2021) October 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 Factors Affecting Bank Profitability of BUKU 1 and BUKU 2 Subject The topic of the resource Bank Health Ratio; Profitability; BUKU 1; BUKU 2; Bank Description An account of the resource The research aims to know and analyze the effect of bank health ratios in terms of capital aspects (CAR and CCRA), rentabilities aspects (ROA, OEOI, and NIM), and liquidity aspects (LDR and LAR) on Profitability in BUKU 1 and BUKU 2 group banks. This study used secondary data obtained from monthly financial statements on banks category BUKU 1 and BUKU 2 period January 2015-December 2019 while analyzing data using the multiple linear regression analysis approaches. The results found that 1) aspects of bank capital as measured by capital Adequacy Ratio and Core Capital Ratio to ATMR consistently had no significant effect on profitability in the BUKU 1 and BUKU 2 group banks; 2) Aspects of Rentability as measured by ROA and NIM proved to have a negative and significant effect on bank profitability in the BUKU 1 and BUKU 2 groups, While for Operating Expenses or Operating Income proved to have a significant negative effect on bank profitability and 3) Aspects of liquidity as measured by LDR and LAR proved to have a positive and significant effect on profitability in banks in the BUKU 1 and BUKU 2 groups, and 4) Among bank health ratios, it was found that LDR was the dominant variable on the profitability on banks in the BUKU 1 and BUKU 2 groups. Creator An entity primarily responsible for making the resource Lis Sintha Oppusunggu, Lita Dwipasari Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.6445 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 October 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 Health Ratio; Profitability BUKU 1; BUKU 2; Bank JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/102d6c6c305a3d19b310763ebdd8c848.pdf e49627cf90423577f9196f989a3a6d53 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. 4 (2021) October 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 Agency Cost, Financial Performance, And Women in Board of Commissioners Subject The topic of the resource agency cost; financial performance; women board of commissioners; the board's ability; principals and management Description An account of the resource This study aims to examine the influence of agency costs on financial performance and women on the board of commissioners on the influence of agency costs on financial performance. The sample in this study is a non-financial company listed on the Indonesian stock exchange in 2014-2018. Data analysis was performed using panel data regression. This study indicates that agency costs negatively influence financial performance, and the existence of women on the board of commissioners can reduce the negative influence of agency costs on financial performance. It is indicated that women on the board of commissioners increase the alignment of principals and management. Women in the board of commissioners increase the board's ability to monitor the agent when making the decision, and women have characteristics such as risk-averse, conservatism, and ethics. Creator An entity primarily responsible for making the resource Hendra Wijaya Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.5788 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 October 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 agency cost; financial performance JURNAL NASIONAL AKUNTANSI the board's ability; principals and management women board of commissioners https://repository.horizon.ac.id/files/original/51e3758605b6c454b5a3d4da68bf7643.pdf 95a9f90616b6651775e458baab017bcc 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. 4 (2021) October 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 Governance Role of Independent Directors in Indonesian Family and Non-Family Firms Subject The topic of the resource agency theory; family control; firm value; independent directors; two-tier board Description An account of the resource This paper examines the governance role of independent directors in Indonesia using family and non-family firm samples. The literature suggests that independent directors can mitigate conflicts of interest between controlling families and non-controlling or minority shareholders among family firms. This study utilizes panel data of firms listed from 2005 to 2019, comprising 4.865 firm-year observations. Our result reveals that the performance of family firms is significantly worse than that of non-family firms measured by Tobin’s Q and that among family firms, independent directors or commissioners have an insignificance impact on firm value. Our findings support the expropriation theory and are not in line with the notion that independent directors can mitigate agency problems among family firms. Our analysis, however, provides strong evidence that independent directors or commissioners in non-family firms positively affect firm performance. Creator An entity primarily responsible for making the resource Lukas Setia-Atmaja, Athalia Ariati Hidayat Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.6382 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 October 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 agency theory; family control; firm value independent directors; two-tier board JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/7a0b0218f31f26ddee616cbefdc08731.pdf f9fae6ef7672e190de73a7eb98f057ba 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. 4 (2021) October 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 Financial Performance Behavioral in the Company Life Cycle Subject The topic of the resource financial performance behavior; company life cycle; expansion; dividend behavior; financial leverage behavior Description An account of the resource The diversity of financial performance behavior occurs in companies listed on the Indonesian capital market. This study aims to investigate and analyze the behavior of financial performance in the company's life cycle at various stages, including early expansion, late expansion, maturity, and decline. The object of this research is a manufacturing company registered in the Indonesian capital market at least ten years after the IPO and has a complete financial performance report. The regression analysis results prove that the behavior of financial performance varies in each stage of the company's life. i.e., dividend behavior, retained earnings behavior (Retained Earnings to Total Equity), profitability behavior, financial leverage behavior, risk behavior, Cash flows from investment (CFI) behavior. Cash flows from operations (CFO) and behavior Cash flows from financial (CFF). Creator An entity primarily responsible for making the resource La Ode Sumail, Rezki Arianty Akob Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.6273 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 October 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 expansion; dividend behavior; financial leverage behavior financial performance behavior; company life cycle JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/c20314380c04ce40fe6a214173439999.pdf 374e22fce8ceee315ad919a908d716bd 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. 4 (2021) October 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 Investor Sentiment, Market Volatility, and IPO Initial Returns Subject The topic of the resource Investor Sentiment, Market Volatility, Initial Public Offering (IPO), and Initial Returns. Description An account of the resource This research seeks to determine the impact of investor sentiment and market volatility on IPO initial return when an issuer conducts an Initial Public Offering (IPO). This research lasted ten years, from 2009 to 2020, with a total issuer of 237 conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange. The total number of issuers conducting an initial public offering (IPO) met the purposive sampling criteria is 285. Multiple linear regression analysis, with control variables such as Gap of Days, Firm Age, IPO Size, and Firm Size, is used to determine the effect of Investor Sentiment and Market Volatility on IPO Initial Returns. The findings showed that Investor Sentiment and Market Volatility positively affected the IPO Initial Return during the study period. This research aims to increase investor awareness of the importance of IPO stock price, increasing the initial return in the future. In Indonesia, Otoritas Jasa Keuangan (OJK) plays a critical role in policies that facilitate Indonesian investors' monitoring of the volatility of stock price changes in the market. Creator An entity primarily responsible for making the resource Wisudanto, Sahdan Saputra, Vanesa Aristanti Arifin, Zahwaril Hasina, Tri Veny Putri Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.6119 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 October 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 Initial Public Offering (IPO), and Initial Returns. Investor Sentiment, Market Volatility, JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/a2e16c3294a9b3c880f5094b4ff6b803.pdf 60544d859b18fdba5519d72092825904 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. 4 (2021) October 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 Dividend as a Moderation Variable to Increase Stock Prices Subject The topic of the resource dividend; stock price; investor valuation; profit; company Description An account of the resource One of the strategic decisions in the company is related to dividend decisions. It becomes the basis for investors to invest in shares. Investors value income from dividends distributed by companies for more than income from capital gains. Investors prefer to receive payment now than future ones because they are faced with uncertainty. Regular dividend distribution indicates the company has bright prospects in the future. Accordingly, Dividends have a significant influence on the increase in share prices. Data were collected using the documentation method of 34 samples of the most liquid Islamic stocks listed on the IDX. This research uses the SPSS analysis technique and uses a partial test (t-test). The tests to determine the significance of each independent variable in influencing the dependent variable with a one-way test and using moderation regression to test and analyze the effect of dividends per share on stock prices, whether to strengthen/weaken the dependent variable. The study results found that profitability and solvency, as well as dividends, have a relationship with stock prices. The relationship between ROA and share prices as moderated by dividends is negative for stock prices. The relationship between ROE and share price, which is moderated by dividends, is positive but not significant. Dividends can significantly strengthen the DER relationship to the share price. In addition, dividends were able to strengthen DAR's relationship with share prices significantly. Creator An entity primarily responsible for making the resource Indah Yuliana, Agus Indiyanto, Mirna Yusuf, Maretha Ika Prajawati Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.5842 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 October 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 dividend; stock price investor valuation; profit; company JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/9cd3af0ce85a15d2fca2b1b9fe76c815.pdf 752c098509f23b424885bc9f80def2b3 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. 4 (2021) October 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 Modification of Profitability Measures with Comprehensive Income and Reclassification of Other Comprehensive Income as a Mediation of Effects Asset Utilization on Firm Value Subject The topic of the resource Financial performance; comprehensive income; firm value Description An account of the resource This study modifies financial performance measures by developing a comprehensive income-based measure as the impact of applying fair value accounting and the concept of all-inclusive income, which has an effect on changing the income statement format, and testing its mediating role on the effect of asset utilization on firm value, data from 504 companies on the IDX period 2016 – 2020. The results show that financial performance based on comprehensive income mediates asset utilization on firm value if it only contains net income and other comprehensive income for the group to be reclassified. The net income version of ROA & ROE is suitable for evaluating the performance of operating activities, while the comprehensive income version is suitable for evaluating the overall asset utilization performance from the results of revenues that have been realized and have not been realized. Novelty or originality: (1) developing comprehensive profit-based profitability and (2) mediating comprehensive profitability on the effect of asset utilization on firm value. Creator An entity primarily responsible for making the resource Marhaendra Kusuma Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.6132 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 October 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 comprehensive income; firm value Financial performance JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/9c37a4a26c7ba6b465273d2b12744283.pdf efb16f98450e1bd9aecca2b97593b771 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. 4 (2021) October 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 Macroeconomic, Corporate Fundamentals, Systematic Risk on Firm Value: Evidence from Indonesian Manufacturing Sector Description An account of the resource This paper aims to study the connection between the effect of macroeconomics, corporate fundamentals on systematic risk, and the firm’s value of the Indonesian manufacturing industry listed on the Indonesian Stock Exchange period 2015-2020. A total of 522 object analyses in this study with the purposive sampling method. This paper found that the direction and magnitude of the impact of firm value depend on macroeconomic measurement variables: interest rates, exchange rates, and the company’s fundamental measurement variables: leverage and capital expenditure. The paper also found that the macroeconomic positively affects firm value, and leverage has a significant positive effect on firm value. At the same time, capital expenditure shows different results in response to the firm value, that is, negatively significant. In particular, a systematic risk as a mediating variable becomes a significant and positive driver of macroeconomics and leverage on firm value. However, different results indicate that capital expenditure negatively affects the firm value if mediated by the systematic risk. The implication of this research is beneficial to enable companies and investors to make the right analytical decision in the Indonesian capital market in this pandemic covid-19 situation. Creator An entity primarily responsible for making the resource Agoestina Mappadang Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v25i4.5769 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 October 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 Subject The topic of the resource Macroeconomics; leverage; capital expenditure; systematic risk; Tobin’s q capital expenditure; systematic risk; Tobin’s q JURNAL NASIONAL AKUNTANSI