1 10 15 https://repository.horizon.ac.id/files/original/9f452d876611124b833ffeee803fa2a8.pdf c31353bc275fba0a36dedcfd32917c70 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. 3 (2022) July 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 Is there financial accelerator in indonesian banking? Subject The topic of the resource Business Cycle, Price-cost Margin, Financial Accelerator, Banking Description An account of the resource The purpose of this study is to examine the effect of the business cycle on price-cost margins in Indonesian banking. The research method used is the System Generalized Method Moment (SYS-GMM) to analyze 94 conventional banks in Indonesia for the period 2011-2020. The results of this study indicate that the business cycle has two effects on the price�cost margin in Indonesian banking. First, GDP has no effect on the price-cost margin. Second, credit has a negative effect on price-cost margins in Indonesian banks. Our result study is to prove the results of research on "financial accelerators" in previous studies. This study suggests banks and policymakers in Indonesia must be able to assist the economy in providing credit to accelerate economic recovery, which can reduce the default risk. Creator An entity primarily responsible for making the resource Dadang Lesmana, Felisitas Defung, Wirasmi Wardhani Source A related resource from which the described resource is derived DOI : 10.26905/jkdp.v26i3.7556 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 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 Business Cycle, Price-cost Margin Financial Accelerator, Banking JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/c6ee5a2eb59597aba326a05d1de03e93.pdf 45576e7f8e5365cc62bc681f0106cbb8 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. 3 (2022) July 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 Alternative for the External Debt with the Implementation of Islamic Financial Instrument: Study on Indonesia Deficit Budget Policy Subject The topic of the resource Budget Deficit Policy; External Debt; Islamic Financial Instrument Description An account of the resource Indonesian government tends to use a budget deficit policy which has an impact on the amount of the state budget being no larger than the revenue earned by the state. This certainly triggers the government to incur debt, especially foreign debt. Indonesia as a country with a majority Muslim population certainly has great potential in utilizing Islamic financial instruments as a substitute for foreign debt. Therefore, this study aims to examine good state budget policies in avoiding state debt through the implementation of Islamic financial instruments such as zakat and waqf. The paper uses a descriptive qualitative approach. This study uses secondary data on state revenues, state expenditures, the state budget deficit, and Indonesia's sovereign debt in 2016-2020. The data were analyzed descriptively to determine the negative impact of Indonesia's current foreign debt. The result concludes that Islamic financial instruments such as zakat and waqf can be used as an alternative to foreign debt. In addition, the government can also issue SBSN, such as Sukuk, which encourage public confidence to invest in the government. Creator An entity primarily responsible for making the resource Putri Rizka Citaningati, Kamaluddin Source A related resource from which the described resource is derived DOI : 10.26905/jkdp.v26i3.7789 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 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 Budget Deficit Policy; External Debt Islamic Financial Instrument JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/4a1c13aa64587a71d7931929920f8c59.pdf 772095f1335ebaec5143049ccd5f6cf3 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. 3 (2022) July 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 Predicting Future Performance and Dividend Policy by Asset Revaluation and Leverage Subject The topic of the resource Asset Revaluation; Dividend Policy; Future Company Performance; Leverage. Description An account of the resource This study aims to examine the effect of asset revaluation on the company's future performance and dividend policy through leverage as a mediating variable. Financial statements play an important role as a source of information for stakeholders in predicting the company's future performance. Stakeholder interest in dividends is limited by biased information about the company's future performance through leverage levels and asset revaluation results that can be handled through financial statements in decision making for dividend distribution. Therefore, this study supports agency theory and dividend policy theory. The sample of this research is 205 financial statements of companies listed on the Indonesia Stock Exchange for the period 2012-2019. The analytical method used is Path Analysis. The results show that an increase in asset revaluation reduces the company's level of leverage and future company performance, and an increase in the benefits of asset revaluation increases the company's dividend policy. The increase in leverage has a positive contribution to the company's performance in the future but does not have a significant effect on dividend policy due to the high level of company debt. Meanwhile, leverage does not mediate an increase in asset revaluation on future company performance and dividend policy. This study contributes to the improvement of the model to predict the company's future performance by implementing business strategies on asset revaluation and leverage. Creator An entity primarily responsible for making the resource Ridwan, Yossi Diantimala, Indayani Source A related resource from which the described resource is derived DOI : 10.26905/jkdp.v26i3.7560 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 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 Asset Revaluation; Dividend Policy Future Company Performance; Leverage JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/cb1cf7a664f72014541199ec5dde3c80.pdf d9bd49c98c01d83d5bd67253f7a54479 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. 3 (2022) July 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 Income Diversification Strategy on Bank Stability: International Banks Evidence Subject The topic of the resource income diversification, non-interest income, bank stability, bank z�score, GM Description An account of the resource This study aims to analyze the implementation of the income diversification strategy on bank stability carried out by international banks. This study uses panel data from 32 international banking companies from 2010-2019 with a total of 320 firm years of observation. The generalized method of moments is used as a statistical analysis tool for panel data. The study results show that the mplementation of the income diversification strategy carried out by international banks was convincingly able to increase bank stability. This indicates that international banks were able to perform cost diversification efficiency to achieve better stability. Furthermore, the use of high leverage could reduce bank stability. This study shows robust results in the measurement of income diversification using either the Herfindahl Hirschman Index (HHI) or the ratio of non-interest income to total income. This is a premier formal assessment of the nexus between income diversification strategies and risk management among the largest commercial banks in the world context. This research is expected to be useful for banking management, regulators, and investors in the banking sector. Creator An entity primarily responsible for making the resource Handy Octavianus, Khaira Amalia Fachrudin Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i3.7764 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 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 bank stability, bank z score, GM income diversification JURNAL NASIONAL AKUNTANSI non-interest income https://repository.horizon.ac.id/files/original/1773c03213b3ef687c44278d6f7a2fdb.pdf ccb77339fe72cdeb2e7b701a0eaca4f1 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. 3 (2022) July 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 Role of Government, Financial Literacy, and Inclusion on the Financial Performance of MSMEs in Malang City Subject The topic of the resource Financial literacy, the role of Government, financial inclusion, and MSME financial performance Description An account of the resource Micro, Small, and Medium Enterprises (MSMEs) in Malang City, East Java Province, are important economic assets because they reduce unemployment and poverty. The number of MSMEs units in Malang City has increased, but their performance has decreased during the Covid-19 pandemic. This situation correlates with financial literacy, the role of Government, and financial inclusion. This study aims to determine the factors that influence the financial performance of MSMEs in Malang City during the COVID-19 pandemic, which includes financial inclusion as a moderating variable for the influence of financial literacy and the role of the Government. This research is quantitative, and data is obtained through questionnaires. Respondents to this research questionnaire were 129 MSMEs in Malang City. The results of the analysis are: first, the role of the Government has a positive effect on the financial performance of MSMEs; second, financial literacy has a positive impact on the financial performance of MSMEs; third, financial inclusion moderates the role of the Government and financial literacy on the financial performance of MSMEs in Malang City. This research contributes to collaboration on the part of Government, financial literacy, and financial inclusion to improve the financial performance of MSMEs. Creator An entity primarily responsible for making the resource Dwi Ekasari Harmadji, Rachma Yuliana, Rosyid Arifin, Ayu Kemala Putri Source A related resource from which the described resource is derived DOI : 10.26905/jkdp.v26i3.8115 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 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 and MSME financial performance financial inclusion Financial literacy, the role of Government JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/755dda3390f799fb62c3f6b5f32d482e.pdf 72d3b7bfebf16512cc0f9c9b1b86e5ef 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. 3 (2022) July 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 Microeconomics and Stock Returns Relationships in Financial Sector in 2019 and 2020 Subject The topic of the resource COVID-19 Pandemic, Financial Sector, icroeconomics Variables, Stock Return Description An account of the resource Stock return is crucial to analyze before making investment since gaining return is the main objective. The analyzing can implement fundamental analysis which involves microeconomics variables of company. According to IDX, financial sector generates the highest return, unfortunately it is still volatile. Moreover, since COVID-19 pandemic, economic situation becomes unstable. This research aims to analyze and compare partial and simultaneous relationship of microeconomics variables (Book Value Per Share, Price to Book Value, Price Earning Ratio, Debt to Equity Ratio, Net Profit Margin and Debt Ratio) with stock return in financial sector main board companies in 2019 (before COVID-19 pandemic) and 2020 (during COVID-19 pandemic). Multiple linear regression is implemented and resulting that in 2019, only Price to Book Value, Price Earning Ratio and Net Profit Margin have significant relationship with stock return. In 2020, only Price Earning Ratio and Debt to Equity Ratio have significant relationship with stock return. For both years, simultaneous relationship between all microeconomics variables and stock return are found. The result can be used for investor and main board financial sector companies. Creator An entity primarily responsible for making the resource Mei Siang Jemima Aurelia, Edwin Setiawan Nugraha Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i3.7887 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 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 COVID-19 pandemic Financial Sector icroeconomics Variables JURNAL NASIONAL AKUNTANSI Stock Return https://repository.horizon.ac.id/files/original/a69669ddb5c10271414e536735e85e4e.pdf 192323bd4eb9cbb85ac67598b17b5bd5 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. 3 (2022) July 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 Testing Of Pecking Order Theory For Behavior Financing In The Company's Life Stage Subject The topic of the resource POT, behavior financing, company life cycle Description An account of the resource The diversity of behavior financing occurs in companies listed on the Indonesian capital market and still leaves debate on theoretical assumptions so that the researchers are motivated to do this research. This research aims to investigate the behavior financing of each stage of the company's life, specifically for young, mature and waning ages as the repressentations of Pecking Order Theory (POT) financing behavior. The object of this research is a manufacturing company that is listed Indonesian capital market at least 3 years after the IPO and has a complete financial performance report. The results of the regression analysis results behavior of sales growth, profitability behavior, dividend behavior, retained earnings behavior, free cash flow behavior, risk behavior, size behavior and financial leverage behavior, shows various behaviors in each stage of the company's life. Behavior financing at the young and waning stages tends to favor POT behavior rather than trade-off behavior financing. In the mature stage, the behavior of profitability, retained earnings, FCF, and size do not support POT behavior tends to lead to trade-off financing behavior. 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.v26i3.7607 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 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 POT, behavior financing, company life cycle https://repository.horizon.ac.id/files/original/d4dcb5a22fc361a69de686cb9ef9ee4f.pdf 02e495974cd61d458ffe4ccfe6b48472 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. 3 (2022) July 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 Credit access and happiness: Evidence from Indonesia Subject The topic of the resource Credit Access, Households, IFLS, Happiness, Indonesia Description An account of the resource The objective of this study is to investigate household credit access and its impact on happiness. We use data from the Indonesia Family Life Survey (IFLS) and employ Ordinary Least Square (OLS) as well as an Ordered Probit approach to test our empirical framework. Our results reveal that per capita expenditure has positively affects the probability of being granted credit, and people in urban communities benefit more from accessing credit than those in rural areas also document that those who successfully obtain credit tend to increase their probability of being happy. We then recommend an improvement in access to credit, particularly for poor people and those who live in rural communities, as an important policy implication. In addition, a better financial capability and financial literacy should be improved continuously to ensure the positive impact of credit on happiness as the ultimate goal in life. Creator An entity primarily responsible for making the resource Siti Aisyah Tri Rahayu, Mulyanto, Johadi, Muhammad Yusuf Indra Purnama Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i3.7551 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 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 Credit Access, Households IFLS, Happiness, Indonesia JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/3b011116a708c9346b3c0c56025a7aa3.pdf a1411161429bd21dd4acd9ad2af780f0 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. 3 (2022) July 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 Integration, Technology Transfer, Labor Productivity Growth and Economic Growth on Pre�and-During COVID-19 Crisis: Evidence from G20 Countries Subject The topic of the resource economic growth; financial integration; global financial crisis; labor productivity growth; technology transfer Description An account of the resource This study investigates the role of financial integration, technology transfer, and labor productivity growth in economic growth pre-and-during the COVID-19 pandemic crisis. The data collected is panel data from 20 countries of the G20 in the period 2018Q4–2021Q1. By using fixed-effects regression, the results showed that foreign direct investment had a significant effect on economic growth during the COVID-19 crisis, while foreign portfolio investment did not. Furthermore, labor productivity growth has been proven to play a role in moderating foreign portfolio investment, foreign direct investment, and technology transfer in pre-crisis economic growth. However, entering into the COVID-19 crisis stage, labor productivity growth is no longer proven to be moderating, due to a major lockdown policy that led to a decline in labor productivity. This study contributes to helping policymakers with various considerations and sets realistic expectations about the role of financial integration and technology transfer in the recovery of economic growth due to the global crisis. Creator An entity primarily responsible for making the resource Luki Okta Fahri, Nur Imamah, Ari Darmawan Source A related resource from which the described resource is derived DOI : 10.26905/jkdp.v26i3.7923 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 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 economic growth; financial integration global financial crisis; labor productivity growth JURNAL NASIONAL AKUNTANSI technology transfer https://repository.horizon.ac.id/files/original/57eb97f3d411b322c71a59454ab7ee97.pdf 2ccb5d9f69f815297e3185bad3b165d4 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. 3 (2022) July 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 Effect of Thin Capitalization and Foreign Ownership Structure on Tax Aggressiveness Moderated By the Independence of The Commissioner Subject The topic of the resource Thin Capitalization; Foreign Ownership Structure; Tax Aggressiveness; Independent Commissioner Description An account of the resource The paper aims to examine the effect of thin capitalization and foreign ownership structure on tax aggressiveness and the extent to which the independence of commissioners can moderate the effect of thin capitalization and foreign ownership structure on tax aggressiveness. This study uses a purposive sampling method which produces 810 observations from 240 manufacturing companies listed on the IDX from 2016 to 2020. The study was conducted using multiple regression analysis with a moderating effect (moderated regression analysis). The result of this research is thin capitalization does not have a significant effect on tax aggressiveness. but the structure of foreign ownership affects tax aggressiveness on the measurement of earnings in the form of cash. Independent commissioners significantly moderate the effect of thin capitalization and foreign ownership structure on tax aggressiveness. The influence of independent commissioners on the relationship of foreign ownership structure to tax aggressiveness is negative. indicating that the supervisory role of independent commissioners is weakened when dealing with foreign ownership. Creator An entity primarily responsible for making the resource Alif Rodhiyan, Sutrisno T, Yeney Widya Prihatiningtias Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i3.7712 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 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 Tax Aggressiveness; Independent Commissioner Thin Capitalization; Foreign Ownership Structure