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Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Effect of State Budget Ratification and Expenditure on The Indonesian Capital Market : An Empirical Study on The LQ 45 Index Shares
This study analyzes the market reaction to the State Revenue and Expenditure Budget (APBN) ratification using the event study method. The population in this study were all companies listed on the LQ45 index on the Indonesia Stock Exchange during the…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Effect Of Tax Avoidance On Firm Value With Tax Expert As Moderating Variables
The company's goals in this modern era have undergone significant changes. The company's focus has changed from focusing on maximizing profit to increasing firm value. Firm value, which is reflected in the value of the company's shares, can grow…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Effect of Tax Risk on Tax Avoidance
This research intends to investigate whether tax risk is associated with tax avoidance, which is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk components: transactional risk, compliance risk, operational risk,…
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
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…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Effect of Trust and Brand Image on Customer Retention with Customer Loyalty as Intervening Variables to Customers of Sharia Commercial Banks
Sharia banking is currently facing a very competitive industry era. Customer retention is one of the phenomena confronted by Islamic banks in Indonesia. Therefore, the problem in this research is how to increase customer retention in the Islamic…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The effects of financial health and company characteristics on Integrated Reporting
Integrated Reporting up to now is still prepared voluntarily, so that there are still very few companies that implement it. Using secondary data obtained from published annual financial statements of 20 state owned enterprises (SOE’s) from 2012-2018…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Governance Role of Independent Directors in Indonesian Family and Non-Family Firms
This paper examines the governance role of independent directors in Indonesia using family and non-family firm samples. The literature suggests that independent directors can mitigate conflicts of interest between controlling families and…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The impact of diversity and educational backgrounds of executive boards on Indonesian bank performance
This study identifies and analyzes the relationship between the diversity of the board of directors and the president director's educational background on the bank's financial performance. Based on 38 samples of Indonesian banks that have been listed…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Impact of Firm Size, Leverage, Firm Age, Media Visibility and Profitability on Sustainability Report Disclosure
This study aims to see the impact of firm size, leverage, firm age, media visibility, and industry affiliation on sustainability reporting disclosure as measured by the score of the GRI indicator. This study uses multiple linear regressions with…
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
The Impact of Founder's Financial Behavior Traits and Literacy on SMEs Performance: Empirical Evidence from SMEs in Indonesia
This research focuses on the SMEs development evaluation of the impact of founder's financial behavior, measured by behavioral characteristics of CEOs capacity for selfawareness, planning, and patience, also their knowledge about financial…