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Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
A comparative study of the efficiency of conventional and Sharia insurance in Indonesia
This study aimed to analyze the value of efficiency and the comparison of efficiency ratio in conventional insurance companies and Islamic Sharia Business Unit (ISBU) of Sharia insurance, both life and general insurance, in Indonesia from 2011-2018.…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
A Model to Identify the Potential Target for Leveraged Buyout
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…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
A trade-off between tax reporting and financial reporting aggressiveness based on financial variables
Firms likely exhibit greater financial reporting aggressiveness to increase their earnings and eventually attract investors. However, firms also tend to reduce their taxable income to maximize their cash flow. Consequently, firms arguably manage…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Agency Cost, Financial Performance, And Women in Board of Commissioners
This study aims to examine the influence of agency costs on financial performance and women on the board of commissioners on the influence of agency costs on financial performance. The sample in this study is a non-financial company listed on the…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Altering Tick Sizes, Liquidity, and Stock Return in Indonesia
This study aimed to investigate the effect of tick-size altering on liquidity and stock return using the 2000-2018 Indonesia stock market (IDX) data. IDX was used to alter the tick size regime five times during the sample period. The results showed…
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
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.…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
An Empirical Analysis on the Antecedents and Consequences of Quality of Management Accounting System
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…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Analysis of Capital Market Reactions to the Merger of Indonesian Sharia Banks: BRIS Stocks Evidence
This study aims to obtain evidence of the stock market’s reaction to the merger of Indonesian Islamic banks and its prediction power to JCI. The variables used in this study are abnormal returns and trading volume activity with an observation period…