1 10 12 https://repository.horizon.ac.id/files/original/73243fc36874e0eeba8c258f4482728b.pdf 6fb4eb24f3db9d2288f52ff86bf4e9ca 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. 27 No. 1 (2023) January 2023 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 Islamic financial literacy and market discipline: Does gender have the moderating role? Subject The topic of the resource : Islamic financial literacy; market discipline; multi group analysis; withdrawal behaviour. Description An account of the resource This study contributes to examine the effect of Islamic financial literacy on market discipline and to confirm whether gender can employ as moderating variable in this model. The primary data was collected from 93 academicians who invest in Sharia mutual funds. Based on the data analysis, this study proved that there is a positive impact of Islamic financial literacy on investment’s withdrawal behaviour which indicated the market discipline. Moreover, a multi group analysis results that Islamic financial literacy has higher influence for female Sharia mutual fund’s investors in withdrawing their investments. But, the influence of Islamic financial literacy on market discipline among gender is not significantly different, therefore gender could not employ as a moderating variable in this model. Creator An entity primarily responsible for making the resource Umi Widyastuti, Abdul Mukti Soma Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v27i1.8297 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 2023 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 Islamic financial literacy JURNAL NASIONAL AKUNTANSI market discipline multi group analysis withdrawal behaviour. https://repository.horizon.ac.id/files/original/8312cbc7e27fc6d931aa41f5260826b3.pdf b49af5d6a97552ec0062388941f9ef7c 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. 27 No. 1 (2023) January 2023 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 Corporate Governance and Integrated Reporting and its Impact on Banking’s Firm Value (Evidence from Indonesia) Subject The topic of the resource corporate governance, integrated reporting, firm value, leverage, return on asset, liquidity, firm size. Description An account of the resource This study aims to analyze the effect of corporate governance on integrated reporting and its impact on firm value as measured by leverage, return on assets, liquidity, and firm size as control variables. The analysis technique in this study uses multiple linear regression using secondary data, assisted by E-Views software. The population used is banking companies listed on the Indonesia Stock Exchange for the period of 2017-2020. The sample selected was eight banking companies with purposive sampling, namely with the following criteria: listed on the IDX with a minimum listing year of 2017 and issuing financial statements and ACGS for the period of 2017-2020. The results of this study conclude that corporate governance and integrated reporting affect firm value, but corporate governance does not affect integrated reporting. Creator An entity primarily responsible for making the resource Andre Oktawijaya, Yenni Carolina Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v27i1.9381 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 2023 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 Corporate governance integrated reporting, firm value JURNAL NASIONAL AKUNTANSI leverage, return on asset liquidity, firm size https://repository.horizon.ac.id/files/original/9744b08eaa0db26cecf718af467ab51f.pdf 8031d01edd83f9a9aeaae169c21b59af 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. 27 No. 1 (2023) January 2023 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 Stock Market Proxy Testing in Beta Calculation in the COVID-19 Pandemic Period on the Indonesia Stock Exchange Subject The topic of the resource Beta; Covid-19; Index; JCI; Return Description An account of the resource This study was conducted to assess the stock price index on the Indonesia Stock Exchange (IDX) which can be used as a proxy for the stock market in Indonesia. The indexes used to search for stock market proxies in Indonesia are JCI, IDX30, LQ45, IDX BUMN20, Jakarta Islamic Index (JII), KOMPAS100, MNC36, SRI-KEHATI, and PEFINDO25. The period in this study is from June 2018 to October 2021 obtained through bloomberg.com. Based on the results of the Paired Sample t-Test, the JCI returns before and during the Covid-19 pandemic did not show a difference in stock beta. Then, the results of the Standard Error Estimate (SEE) test show that JCI returns have the smallest deviation rate in the period when Covid-19 occurred and in the entire period. The results showed that the JCI return can be used as a proxy for the stock market in Indonesia compared to the returns of other stock indexes. Creator An entity primarily responsible for making the resource Yuvica Lara Rovantiane Adicondro, Robiyanto Robiyanto, Samuel Martono Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v27i1.8281 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 2023 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 Beta; Covid-19; Index; JCI; Return JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/0d6b9e23c098fb5e72888a744c457c38.pdf b5e8fc18d520a438e8a0718e8d9a739d 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. 27 No. 1 (2023) January 2023 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 the Maqasid Sharia Index Mediation on Financial and Governance Performance and Profitability Sharia Commercial Banks in Indonesia Subject The topic of the resource Profitability, maqashid sharia, sharia supervisory board, board of independent commissioners Description An account of the resource This study aims to explore the impact of the influence of Maqashid Syariah as a moderating variable on the variable’s capital adequacy ratio, operational costs, non-performance finance, Sharia supervisory board, and independent board of commissioners in influencing the profitability of Islamic banks in Indonesia. using panel data regression analysis, which is a combination of time series and cross-sectional data. The sample consists of 11 Islamic commercial banks with a time series from 2015 to 2020. The factors in the study are based on previous empirical literature. The findings show that the variables that have been moderated by Maqashid Shariah, such as the capital adequacy ratio and the Sharia supervisory board, are more significant than the variables of operational costs, non�performance finance, and the independent board of commissioners in influencing the profitability of Indonesian Sharia banking. The results of the study show that profitability growth, as measured by the moderation of the Islamic Maqashid variable on the capital adequacy ratio and the Sharia supervisory board, is a significant determinant of profitability, which implies that most of the profitability of Islamic banking in Indonesia is motivated by the capital adequacy ratio and the Sharia supervisory board, which is statistically significant. The coefficients of the capital adequacy ratio and Sharia supervisory board measures imply that these variables have a positive effect on the profitability of Islamic banking in Indonesia. The increase in profitability of Islamic banking in Indonesia, as measured by the capital adequacy ratio and the Sharia supervisory board, has a positive effect on profitability; these findings indicate that the growth of factors such as operational costs, non-performance finance, and the independent board of commissioners in influencing profitability of Indonesian Sharia banking is not motivating. Creator An entity primarily responsible for making the resource Satrio Hadibowono, Agus Munandar Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v27i1.9337 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 2023 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 board of independent commissioners JURNAL NASIONAL AKUNTANSI Profitability, maqashid sharia sharia supervisory board https://repository.horizon.ac.id/files/original/a26d043179f84e1489293edb39f67d77.pdf 159101efe9cabb17ee42d15989cf9258 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. 27 No. 1 (2023) January 2023 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 Tax Avoidance: Overview of Companies in Indonesia Subject The topic of the resource capital intensity; institutional ownership; independent commissioner; leverage; tax avoidance Description An account of the resource This study aims to examine and analyzed the effect of leverage and capital intensity on tax avoidance with independent commissioner and institutional ownership as moderating variables. The population in this study is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The techniques of determining the sample used was purposive sampling and obtained 75 samples. The analysis used is Panel Data Moderate Regression Analysis (MRA) using software eviews 9. The result of the analysis showed that leverage and capital intensity have no effect on tax avoidance. Independent commissioner does not moderate the effect of leverage on tax avoidance. Independent commissioner could enervate the moderate effect of capital intensity on tax avoidance. Institutional ownership is unable to moderated the effect of leverage and capital intensity on tax avoidance Creator An entity primarily responsible for making the resource Rachmawati Meita Oktaviani, Sevi Lestya Dewi, Sartika Wulandari, Sunarto Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v27i1.9028 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 2023 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 intensity commissioner; leverage; tax avoidance institutional ownership; independent JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/ed01efc83a8e64f5733e3ecfe36e2d9c.pdf d20b86f459d9fc46b275be5de06ab7d2 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. 27 No. 1 (2023) January 2023 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 Effect of Net Profit Margin, Sales Growth, Profitability on Dividens Pay-Out Ratio with Managerial Ownership as Moderation Subject The topic of the resource Net Profit Margin; Sales Growth; Profitability; Dividend Pay-out Ratio; Managerial Ownership Description An account of the resource This study aims to test and analyze the relationship between net profit margin, sales growth, profitability to dividend pay-out ratio with managerial ownership as a moderating. The source of this study data uses secondary data from companies available at S&P Capital IQ with a total of 260 observations thathave met the criteria used using purposive sampling techniques. This research shows that net profit margin and profitability have a positive influence on the dividend pay-out ratio. Sales growth has a negative influence on the dividend pay-out ratio. The study also showed that managerial ownership as a moderating variable strengthens the relationship between net profit margin, sales growth and profitability to dividend pay-out ratio. Creator An entity primarily responsible for making the resource Eduard Ary Binsar Naibaho, Nurul Widyastari Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v27i1.9053 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 2023 Contributor An entity responsible for making contributions to the resource English 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 Managerial Ownership Net Profit Margin; Sales Growth Profitability; Dividend Pay-out Ratio https://repository.horizon.ac.id/files/original/11ed615346a3cd20b30918da5dd3bb58.pdf 3e51d8cb75946e82bdf08e54af456a79 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. 27 No. 1 (2023) January 2023 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 Liquidity Relations, Current Ratio, Profitability, Gender Diversity, Company Size, and Company Value: Studies in Indonesia Subject The topic of the resource Capital Structure, Current Ratio, Profitability, Gender Diversity,Company Size, and Company Value. Description An account of the resource This study aims to test the influence of dependent variables (capital structure, current ratio, and profitability) on independent variables (company value) and test profitability moderation, gender diversity, and company size. Companies that use research data and are listed on the Indonesia Stock Exchange for the years 2017 through 2021 which are included in the research qualifications. Sourced from IDX website and company website. The results of the study found that the current ratio and profitability affect the value of the company. The size of the company negatively affects and the capital structure does not affect the value of the company. Profitability can strengthen the effect of the current ratio on company value and profitability cannot moderate the effect of capital structure on company value. Gender diversity can weaken the influence of capital structure and the current ratio to company value in a unidirectional manner. The influence of profitability on corporate values cannot be mitigated by gender diversity. The capital structure of the company can moderate its value depending on its size, which also has an impact on the company's value. The impact of the current ratio and profitability on the enterprise value cannot be mitigated by the company's size. Creator An entity primarily responsible for making the resource Dewi Roichatul Ummah, Indah Yuliana Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v27i1.9169 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 2023 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 Company Value. Capital Structure, Current Ratio JURNAL NASIONAL AKUNTANSI Profitability, Gender Diversity,Company Size https://repository.horizon.ac.id/files/original/457a0e9d5da5c17c0da67e151b0ac8aa.pdf 90863479ba1bd7f4e319f0bae3025d11 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. 27 No. 1 (2023) January 2023 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 Composite Stock Price Index and Currency Exchange Rates of 4 Countries in Southeast Asia after Covid-19 Subject The topic of the resource Composite Stock Price Index; Exchange Rate; VAR Description An account of the resource The Covid-19 pandemic has caused a social and economic crisis in every country, leading to economic shocks that can be observed through the movement of the Composite Stock Price Index (CSPI) and Exchange Rate (ER). To determine the economic conditions of four Southeast Asian countries, this study aims to examine their exchange rates and CSPI. However, the pandemic has made economic factors unpredictable since every country has responded differently to it. The research focuses on Indonesia, Malaysia, Singapore, and Thailand from 2013 to 2022, using Vector Autoregression Model (VAR) modeling to analyze the relationship between the variables and their movements. The study found that exchange rate changes in the previous two periods significantly influence exchange rate changes in the four countries, and changes in exchange rates and JCI in Indonesia and Thailand affect subsequent changes with a longer time horizon. The study's results emphasize the importance of tailoring economic management based on each country's unique economic characteristics and taking measures to stabilize the exchange rate and CSPI movement. Policymakers and investors should consider the findings of this study to make informed economic decisions, especially in anticipating the impact of sudden exchange rate fluctuations and their potential long-term consequences. Creator An entity primarily responsible for making the resource Dias Satria Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v27i1.9715 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 2023 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 Composite Stock Price Index; Exchange Rate; VAR JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/f5f3e5d4c5591cee24feaaf4de89587f.pdf 7d3fda0cfa257a7f4de70cc7418a1cdc 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. 27 No. 1 (2023) January 2023 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 Banking Waiver Help SMEs to Survive during the Pandemic? The Role of Innovative Financial Practices Subject The topic of the resource Banking Waivers; Covid-19 pandemic; Policy-Related Factors; SMEs, Sustainable Performance. Description An account of the resource This research aims to examine the effect of policy-related factors in the form of banking waivers on the sustainable financial performance and survival-recovery of SMEs during the Covid-19 Pandemic. Besides, this research also highlighted whether the innovative financial practice has a mediating effect on the relationship between sustainable financial performance and the survival recovery of SMEs. The third edition of SMARTPLS software was used for the PLS-SEM analysis of the data. Purposive sampling was used to choose and collect samples using predetermined criteria implemented online and offline. A total of 1026 SMEs who met the eligibility criteria participated in the survey. Most respondents are based in the West Java Province of Indonesia, spread over several cities. The findings show that banking waivers provided by the Indonesian government positively affect the sustainable financial performance of SMEs, which in the end help them to survive and recover their business during the pandemic crisis. The innovative financial practices by SMEs have also proven to strengthen the positive effect of sustainable financial performance on their survival-recovery amid the pandemic crisis. Creator An entity primarily responsible for making the resource Kurniawan Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v27i1.9593 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 2023 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 Banking Waivers; Covid-19 pandemic JURNAL NASIONAL AKUNTANSI Policy-Related Factors SMEs, Sustainable Performance https://repository.horizon.ac.id/files/original/82bff97c97a18123827e2c6c15d7a967.pdf 8d54149b686b2134750aa06f8579b322 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. 27 No. 1 (2023) January 2023 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 Regional Development Bank Competition: Evidence from Indonesia Subject The topic of the resource efficiency; competition; risk; regional development bank Description An account of the resource Regional development banks are intermediary institutions that can develop the national economy and drive regional development through local government management. This study aims to analyze the effect of competition in regional development banks on efficiency with risk as a moderating variable. This study uses the regression panel data estimation technique based on data from regional development banks in Indonesia for the period 2016-2020, a total of 130 observations. The novelty of this study is that it is still rare to examine using a sample of regional development banks using the Leaner Index model to analyze bank competition. This study finds that competition negatively and significantly affects efficiency at regional development banks in Indonesia. Risk strengthens the impact of competition on efficiency. The unstoppable competition requires banks to make several efficiencies both from the micro and macro sides to survive. Regional development banks are very close to local governments, so they should be able to optimize investments in technology-based products and services and improve credit quality. Creator An entity primarily responsible for making the resource Zunairoh Zunairoh, Liliana Inggrit Wijaya, Putu Anom Mahadwartha, Werner Ria Murhadi Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v27i1.9414 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 2023 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 efficiency; competition JURNAL NASIONAL AKUNTANSI risk; regional development bank