2 10 16 https://repository.horizon.ac.id/files/original/632af746769d0c7eedbd5b0404717d9d.pdf 3dc3f29b8ccc08678435021d671d9caf 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. 26 No. 1 (2022) January 2022 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 Does Bank Governance Reduce Financial Statement Fraud? The Moderating Role of Operational Risk Subject The topic of the resource Bank Governance; Operational Risk; Financial Statement Fraud; Banking Sector Description An account of the resource The complexity generally triggers the opportunity of fraud in operation experienced, so that it can potentially be a serious threat which has a significant loss impact for the company. This study focuses on the indications of financial statement fraud committed by commercial banks in Indonesia. The purpose of this study is to examine whether the implementation of good corporate governance can reduce fraudulent financial statements activity in banks, using the moderating role of operational risk. The population determined is all commercial banks listed on the IDX for 2016 to 2020. All 25 banks that met the specified criteria were used as research samples. The data analysis technique used the Moderated Regression Analysis (MRA) method analyzed with SPSS Software. The research findings reveal no significant relationship between Bank governance and financial statement fraud directly. However, operational risk is shown to have a moderating role in the relationship between Bank governance and financial statement fraud. In addition, operational risk also has a function as a predictor concerning fraud. Overall findings of this study are exciting because the interaction between corporate governance and operational risk can influence the company's decisions on the possibility of fraudulent financial statement activities. The benefits of this research are expected to provide input for bank management in assessing the level of corporate governance implementation and response plans for financial statement fraud actions that have a significant impact on high operational risk costs. In addition, it can provide information for regulators in supervising and evaluating regulations related to anti-fraud strategies set in commercial banks and for investors to ensure the security of their investments to increase investor confidence in banks. Finally, it suggested that further research reconsider the concept and size of the study and add new concepts to provide more determinant factors that affect fraudulent financial statements in companies. Creator An entity primarily responsible for making the resource Ety Saraswati, Iin Agustina Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i1.6611 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 2022 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 https://repository.horizon.ac.id/files/original/65bffcbff8f653d7152ae84c191287ad.pdf ec62bb85a1f24e129d366fd0df04d6cf 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. 26 No. 1 (2022) January 2022 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 Mediating Effect of Debt Equity Ratio on The Effect of Current Ratio, Return on Equity and Total Asset Turnover on Price to Book Value Subject The topic of the resource Current Ratio; Price to Book Value; Return on Equity; Technology Sector; Total Asset Turnover Description An account of the resource The research conducted here has two aims: firstly, it endeavors to examine the impacts of liquidity, Profitability, and activity ratio on capital structure as well as the firm value; and, secondly, it attempts to examine the role of capital structure as a mediator. We conduct the test with multiple regression and path analysis over 2020 – 2021 quarterly, with Eviews 8 software. Some companies in the technology sector are taken as samples. Besides, we also analyze financial statement data from Indonesia Stock Exchange. The result indicates Current Ratio, Return on Equity, Debt Equity Ratio significantly affect the Price Book Value, while Total Asset Turnover does not. The Current Ratio does not significantly affect the Debt Equity Ratio, while Total Asset Turnover and Return on Equity have significant negative effects. Path Analysis has confirmed that the Debt Equity Ratio cannot mediate the effect of the Current Ratio and Return on Equity on Price Book Value. However, it fully mediates the effect of Total Asset Turnover on Price Book Value. This finding of the present study supports the pecking order and static theory. The novelty of this research is that there is still little research on debt equity ratio as a mediator. There is no research especially on the technology sector, using those factors to determine the firm value. This research also uses the latest data of financial statements. Creator An entity primarily responsible for making the resource Fredella Colline Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i1.6882 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 2022 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 https://repository.horizon.ac.id/files/original/19d9d4fa66c07911071473d23119d745.pdf 5b7174a4b38e111c95e4117a66f468df 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. 26 No. 1 (2022) January 2022 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 Comparison of Financial Performance in Health Sector Companies Listed on the Indonesia Stock Exchange before and During the Covid-19 Pandemic Subject The topic of the resource Covid-19 Pandemic; Company's Financial erformance; Health Sector Company Description An account of the resource The trade war between China and America shocked Indonesia's economic situation towards the end of 2019, followed by a pandemic of a deadly virus known as Covid-19. It was officially revealed at the start of 2020 that the Covid-19 pandemic had infiltrated Indonesia, which directly impacted the country's economy. The weakening of the economy may impact the financial performance of different firms, including those in the health care industry. The study aims to see how the Covid-19 pandemic has affected the financial performance of healthcare enterprises listed on the Indonesian Stock Exchange. As a result, financial ratios must be examined to assess the amount of change in the company's financial performance. The researchers employed quantitative approaches and omparative research in their study. The sample for this study included 14 businesses out of 22 health sector companies listed on the Indonesia Stock Exchange. This study's data analysis is a sort of comparative analysis. The solvency ratio, liquidity ratio, and activity ratio all decreased due to the study. As a result, the profitability ratio improved. Between before the Covid-19 pandemic and after the Covid-19 pandemic struck, the company's financial performance in the health industry did not alter significantly. Creator An entity primarily responsible for making the resource Widya Nur Alisyah, Lantip Susilowati Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i1.6816 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 2022 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 https://repository.horizon.ac.id/files/original/955f86c1dfd28f23ba956348a04c15d2.pdf a75af03846c0d055d5698575afee03bf 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. 26 No. 1 (2022) January 2022 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 Trends Financial Technology Usage Decision for Resilience in Urban Society: Impact of New Normal Era Covid-19 Subject The topic of the resource Advertisement; Brand Images; E-ServQual; E-WoM; Financial Technology; Purchase Decisions. Description An account of the resource The main objective of the research was to discuss the influence of financial technology on usage decisions for resilience and how the systems give services to accommodate the needs of the consumers. The pilot study was guided by specific aims and goals to evaluate the number of online platforms in Indonesia that can impact millennial generations' usage decisions in urban society. Furthermore, questionnaires were collected based on the purposive sampling technique in the Indonesian market. 400 respondents participated in an online survey, and only 349 respondents that provided valid results can be selected to participate in this study. The findings of this study indicate that advertisement positively relates to usage decisions of fintech. In addition, electronic word of mouth and electronic service quality showed a positive relationship to usage decisions of fintech. Lastly, the brand image shows an insignificant effect on the purchase decision of fintech. Finally, the study results that online platform gives strengthen potential strategies in financial technology by using advertisement, electronic service quality, and electronic word of mouth in sustainability and growth. Creator An entity primarily responsible for making the resource Sylvia Samuel, John Tampil Purba, Sidik Budiono Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i1.6464 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 2022 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 https://repository.horizon.ac.id/files/original/3ad70872ea34e0b5b92c5bb212e9e8b5.pdf 6f1f211492bfcc22819e96e9d09a8fdb 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. 26 No. 1 (2022) January 2022 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 Volatility Spillover in COVID-19 Pandemic Period: Evidence from the US and ASEAN Stock Market Subject The topic of the resource BEKK; COVID-19; crisis; garch; multivariate; spillover; recession; volatility Description An account of the resource A recession is part of the economic cycle that occurs in a certain period. This article investigates the effects of volatility spillover in the COVID-19 pandemic that occurred in 2020 using stock market index data from the US and ASEAN countries: Indonesia, Malaysia, Singapore, Thailand, and the Philippines. Investigations in the prior, during, and post of the 2008 crisis period were also investigated to analyze the differences between the two. This study used the BEKK-MGARCH model to analyze the spillover effect of volatility between stock indices. The results are not much different from previous research from Vo (2020), where all ASEAN stock markets except the Philippines were affected by the volatility spillover by the US market. In general, from the two periods, each ASEAN index also gives a bidirectional influence of volatility to other ASEAN indices, with the JKSE, KLSE, and SET indices having the most volatility integrated with other indices and the PSE index being the least integrated. Creator An entity primarily responsible for making the resource Rifki Nurfaiz, Dony Abdul Chalid Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i1.6906 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 2022 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 https://repository.horizon.ac.id/files/original/e5b6ff5c1aedf153fc72220256124405.jpg d9589252e08306f134ccc0df3979267d 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. 26 No. 1 (2022) January 2022 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