1 10 16 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 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/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/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/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/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/6ec8b18f752c01c81da411b14b062c93.pdf fb632706d4db092c4bab57ec2b04c198 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 A Model to Identify the Potential Target for Leveraged Buyout Subject The topic of the resource Agency theory; financial characteristics; leverage buyout; Merger and Acquisition Description An account of the resource This study aims to find a model based on agency theory to identify the target firms of leveraged buyout (LBO) transactions one year ahead. The likelihood of a firm being a target in an LBO transaction is estimated using logistic regression. The dependent variable is defined as one for the LBO target and zeroes otherwise. The independent variables are a firm's financial characteristics related to agency problems: leverage, tangible assets, free cash flow, market-to-book value ratio, profitability, and revenue growth. The sample is public-to-private LBO transactions in the United States from 2009 to 2019. We find that a firm with high leverage and free cash flow is more likely to become an LBO target. The findings are consistent with the agency theory. The management uses firm high free cash flow to gain more debt to pursue their benefits which is detrimental to shareholders' interest. Contrary to previous research, the firm's tangible asset does not increase the likelihood of becoming an LBO target. Creator An entity primarily responsible for making the resource Devina Hermawan, Elaine Tanuwijaya, Jonathan Aditama, John Iwan Kusno, Adrian Teja Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i1.6265 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 Agency theory; financial characteristics JURNAL NASIONAL AKUNTANSI leverage buyout; Merger and Acquisition https://repository.horizon.ac.id/files/original/94bd565253d05152ab2143c092a8d07f.pdf 34ee6bb8995b1d27f1559ae505fd426c 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 An Empirical Analysis on the Antecedents and Consequences of Quality of Management Accounting System Subject The topic of the resource top management support; organizational culture; management accounting system quality; user satisfaction; managerial performance. Description An account of the resource This study aims to examine the effect of top management support and organizational culture on the management accounting system's quality, the impact of the management accounting system, and the impact of the quality of the management accounting system on user satisfaction and managerial performance. The population in this study were 119 banks consisting of Conventional Commercial Banks, Regional Development Banks, and Islamic Commercial Banks in Indonesia registered with the OJK. One hundred respondents filled in the questionnaire. The minimum sample of this research is 33 samples. The sampling technique used in this research is simple random sampling. The data collection technique used in this study was a questionnaire, with data analysis techniques using Partial Least Squares Equation Modeling (PLS-SEM). This study indicates that top management support and organizational culture positively affect the quality of the management accounting system, and the quality of the management accounting system has a positive effect on user satisfaction and managerial performance. Creator An entity primarily responsible for making the resource Keni Claudia, Yenni Carolina, Melissa Hartono, Monica Cristiana, Andre Oktawijaya Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i1.6384 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 JURNAL NASIONAL AKUNTANSI management accounting system quality; user satisfaction; managerial performance top management support; organizational culture https://repository.horizon.ac.id/files/original/0a15b6d39dac69b14d2572a4dedba63f.pdf 67d9f7399d47e17e1b657cfc0e3ba818 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 Can Social Responsible Investment and Gold be a Good Diversifier for Indonesia Sharia Investors? Subject The topic of the resource Covid19; ESG Investment; Portfolio Diversification; Sharia Stock; Market integration Description An account of the resource The COVID-19 Pandemic persists after the global financial crisis resumption of financial turbulence. This vulnerabilities phenomenon compelled investors to restructure their portfolio by implementing a well-diversification strategy. The Sharia Investment and Environment Social Governance (ESG) Investment are two types of investment that enormously attract investors' interest, partly due to their resilience in times of crisis. This study examines the market integration between Sharia stocks, ESG stocks, and Gold and empirically compares its integration in the period before and during the covid-19 Pandemic. The data used were daily closing prices on two Indonesia Sharia indices, ESG index and Gold price from January 2, 2015, to August 31, 2021. Through Johansen Cointegration, the results ascertain the cointegration among variables, implying limited diversification opportunities among assets in the long run. Vector Error Correction Model found the significant short-term relationship between the Sharia stock index and ESG investment in the pre-pandemic period but turned out to be insignificant during the Pandemic. Further, the finding confirms the Gold's ability as a good diversifier for both assets in the pre-pandemic period. However, during the Pandemic, it suggests that gold can indeed provide diversification gains only for the ESG index. Our results have imperative implications about the asset allocation under portfolio optimization. Creator An entity primarily responsible for making the resource Isnaini Nuzula Agustin Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i1.6929 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 Covid19; ESG Investment; Portfolio Diversification JURNAL NASIONAL AKUNTANSI Sharia Stock; Market integration https://repository.horizon.ac.id/files/original/dcc3bac45caf2cec083932ad308590aa.pdf 7756320085889afba12a437c6856c074 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 Coal Prices and Foreign Ownership on the Capital Structure of Indonesian Coal Companies Subject The topic of the resource Capital structure; Coal prices; Foreign ownership Description An account of the resource This paper investigated the effect of coal prices and foreign ownership on the capital structure of coal companies in the Indonesian stock exchange. This study used debt to equity ratio (DER) to proxy capital structure and control variables, i.e., size, liquidity, and profitability. This study employed the statistic descriptive analysis and regression analysis of panel data and covered quarter data of 23 coal companies listed in the Indonesian stock exchange in a 3-year time horizon (2018-2020). This study concludes that ten out of 23 coal companies have more than 100% DER. Based on the sources of liabilities, debt originating from third parties is the primary source of debt for coal companies listed on the IDX in 2018-2020. The next order of sources of debt in a row is bank loans, debts from related parties, lease payables, bonds, and dividends. The result showed that ten out of 23 companies have a more than 100% capital structure value. The panel data regression analysis showed that capital structure significantly impacts coal prices, foreign ownership, size, liquidity, and profitability. As one of the main coal exporters, Indonesia has a good bargaining position in the international market. An investor can use the movement of coal prices as one of the criteria for deciding to invest in this industry Creator An entity primarily responsible for making the resource Hanum Amalia Budhi Pratiwi, Noer Azam Achsani, Toni Irawan Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i1.6872 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 Capital structure; Coal prices; Foreign ownership JURNAL NASIONAL AKUNTANSI