2 10 15 https://repository.horizon.ac.id/files/original/02162d3676e2f949a6aed8e18cc29975.pdf 112bab397213b123a214e8e6fcc8d968 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. 4 (2022) October 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 Could Size Moderate Managerial Ownership, Institutional Ownership, and Audit Quality of Tax Avoidance Occurs in Southeast Asia’s Banking? Subject The topic of the resource Audit Quality, Firm Size, Institutional Ownership, Managerial Ownership, Tax Avoidance Description An account of the resource This study aims to determine the effect of managerial ownership, institutional ownership, and audit quality on tax avoidance and to determine the role of firm size as a moderator in strengthening or weakening the influence of the three independent variables on tax avoidance. The population used in this study is the financial statements and annual reports of banking companies in Southeast Asia which are available on the stock exchange sites of each country and the official websites of related companies in the 2015-2019 period. The sampling technique is used a purposive sampling method with the final result of as many as 144 units of analysis. Analysis of the data used is Multiple Linear Regression Analysis to determine the independent influence variables on dependence and Moderation Regression Analysis to determine the role of moderating variables. The result shows that managerial ownership and audit quality do not affect tax avoidance, while institutional ownership can negatively affect tax avoidance. Moderation analysis shows that firm size can affect independent institutional ownership variables and audit quality on tax avoidance. However, managerial ownership does not affect tax avoidance. Creator An entity primarily responsible for making the resource Dinda Rahmatur Melyaningrum, Dewi Murdiwati, Supriyati, Kadek Pranetha Pranajaya Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i4/8372 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 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 Audit Quality, Firm Size, Institutional Ownership JURNAL NASIONAL AKUNTANSI Managerial Ownership Tax Avoidance https://repository.horizon.ac.id/files/original/fc31e1e112a0227b7c163d5016b4f6f8.pdf af59d2100abcf99dcb3c313900978ce6 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. 4 (2022) October 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 Financial Literacy, Access to Finance, Financial Risk Attitude on Financial Performance. Study on SMEs Jogjakarta Subject The topic of the resource Financial literacy, financial risk attitude, access to finance, financial performance. Description An account of the resource Micro, small and medium enterprises (SMEs) contribute significantly to economic development. Financial literacy, access to finance, and attitudes toward financial risk play a key role in improving the performance of SME participants. The primary aim of this study is to examine the impact of financial literacy on access to finance, attitudes to financial risk, and financial performance. The impact of financial literacy on home improvement financial performance examines the mediators of access to finance and attitudes to financial risk. Statistical analysis model used mediated regression. The research sample is the Actors' SMEs in Yogyakarta. The sampling technique was purposive sampling. Respondents were SMEs as many as 276 entrepreneurs. The mediation regression analysis tool uses PLS. The results of the research show: 1) Financial literacy has a positive effect on financial performance. 2) Financial literacy has a positive impact on access to finance. 3) Access to finance mediates the impact of financial literacy on financial performance. 4) Financial literacy has a positive impact on attitudes toward financial risk. 5) Attitudes to financial risk mediate the impact of financial literacy on financial performance. Survey results recommend the importance of improving financial literacy, easy access to finance, and attitudes toward financial risks. You need the ability to analyze small business risks to improve your company's financial performance and sustainability. Providing financial education to entrepreneurs requires the will of state agencies, the entrepreneurs themselves, and educational institutions. Creator An entity primarily responsible for making the resource R. Heru Kristanto HC Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i4.7936 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 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 access to finance, financial performance Financial literacy, financial risk attitude JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/154be9e580f980908a135e26ce23e6e7.pdf 0835c6bea5f10708c1d4f89e11258cf2 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. 4 (2022) October 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 Impact of Earning Volatility, Real Earnings Management and Accruals on Investment Policy: Evidence from Indonesia Subject The topic of the resource Earnings Management; investment policy; volatility Description An account of the resource This study aims to analyze earnings volatility, real earnings management, and accrual earnings management on the company's investment policy. This study examines the effect of earnings volatility on investment policy in more depth, where the volatility of earnings can affect the company's earnings management activities and investment policy. The previous research was only related to cash flow volatility on investment policy, in fact, earnings volatility determines the investment policy, and earnings volatility is only related to debt policy, whereas debt policy is to maximize the company’s investment. The sample used in this study was 117 manufacturing companies that were listed on the Indonesian stock exchange with a total of 351 observations during the year 2018-2020. This study used 2 models, each of which was tested by linear regression. The results showed that earnings volatility increased management motivation in carrying out real earnings management and accrual earnings management practices through the manipulation of production costs done by managers. However, a larger effect of volatility was found in the real earnings management model. Accrual earnings management affected the company's over-under investment policy, while real earnings management through operating cash flow and production costs had no significant effect on investment policy. Accrual earnings management was able to increase the company's over-under investment policy. Creator An entity primarily responsible for making the resource I Dewa Made Endiana, Putu Diah Kumalasari Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i4.7992 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 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 ; investment policy; volatility Earnings management JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/4ff50d0c04dbdf82cf3fa60e9fb87885.pdf 5c730fd7f4f8b31a96c2fa2893a2f9df 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. 4 (2022) October 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 COVID-19 Pandemic, Dividend Policy, and Stock Market Reaction: Evidence from the Manufacturing Companies in Indonesia Subject The topic of the resource COVID-19 Pandemic Crisis; Dividend Announcement; Dividend Policy; Dividend Signaling Theory; Stock Market Reaction Description An account of the resource This study aimed to examine the impact of the COVID-19 crisis on the dividend policy of Indonesia’s manufacturing companies and the stock market reaction to this corporate action in 2020. The purposive sampling technique was used to select 87 manufacturing companies to examine the impact of the crisis on dividend policy from 2014 to 2020, while the market reaction was tested on 42 companies. Data were analyzed using the dynamic panel data regression with the SYS-GMM estimation method, as well as the one sample T-test and the Wilcoxon sign-ranked tests. The findings showed that Indonesia’s manufacturing companies formulated a positive dividend policy during the COVID-19 pandemic. The stock market reaction to this corporate action was weak, meaning it became sluggish during a crisis. These results indicate that the effort to signal the market positively was ineffective. Therefore, companies must formulate corporate actions or other managerial policies to reduce capital market sluggishness in crisis. They should also implement an optimal dividend policy to increase their value to contribute to the Indonesian economy, specifically in crisis conditions, such as the COVID-19 pandemic. Creator An entity primarily responsible for making the resource Powell Gian Hartono, Muhammad Yaasiin Raya Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i4.8226D 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 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 Crisis Dividend Announcement Dividend Policy; Dividend Signaling Theory JURNAL NASIONAL AKUNTANSI Stock Market Reaction https://repository.horizon.ac.id/files/original/ac1701809ec331b756a607afd93d7312.pdf c6b637935bdd33182f3a8be0553e0a9d 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. 4 (2022) October 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 Fintech Loans on Commercial Bank Margin Subject The topic of the resource Bank Margin; Fintech; Commercial Bank Description An account of the resource This study aims to examine how far competition between commercial banks and fintech firms impacts the margins of commercial banks in Indonesia. Panel data regression analysis using the random-effects model was conducted on the financial data of 84 commercial banks from 2018 to 2021. This study found that the growth of fintech firms did not affect decreasing commercial banks’ margins. However, fintech loans’ growth was found to significantly and negatively effecting commercial banks’ margins, Meaning that fintech loans’ growth decreases the margins of commercial banks in Indonesia. Bank size, non�performing loan (NPL), and capital ratios do not significantly affect commercial banks’ margins. This research ultimately provides input for making fintech interest rate policies and also input for commercial banks to adopt technology so that they do not seem old�fashioned and convoluted. This research only examines the influence of fintech firms on commercial banks, so future research could examine the effect on different types of banks, such as Islamic banks and rural banks. Creator An entity primarily responsible for making the resource Afnizal Zulfan Ariffandi, Irwan Trinugroho Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i4.7865 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 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 Margin; Fintech; Commercial Bank JURNAL NASIONAL AKUNTANSI