AFRE Accounting and Financial Review最新文献_第6页

Koneksi Politik, Corporate Governance, dan Biaya Audit di Indonesia 政治联系、公司治理和审计费用在印度尼西亚

AFRE Accounting and Financial Review Pub Date : 2021-07-20 DOI: 10.26905/AFR.V4I1.6034

Flafiana Sarihartati Agun, Grahita Chandrarin, Parawiyati Parawiyati

{"title":"Koneksi Politik, Corporate Governance, dan Biaya Audit di Indonesia","authors":"Flafiana Sarihartati Agun, Grahita Chandrarin, Parawiyati Parawiyati","doi":"10.26905/AFR.V4I1.6034","DOIUrl":"https://doi.org/10.26905/AFR.V4I1.6034","url":null,"abstract":"The phenomenon of many entrepreneurs in politics and the involvements of politicians in business of politicians during the Jokowi administration became an interesting discussion to explore research on political connections in Indonesia. The study aims to empirically the effect of political connections on audit fees and whether Corporate Governance as proxied by the Independent Board of Commissioners can moderate the relationship between political connections and audit fees. This study used a sample of companies other than the financial sector listed on the Indonesia Stock Exchange in 2017-2019 and totaling 324 company-years. The data analysis technique used is Moderated Analysis Regression (MRA). The results reveal that companies that have political connections had a possitive and significant effect on audit fees. The results also reveal that the Independent Board of Commissioners has not effect on audit fees and does not moderate the influence of political connections on audit fees.Fenomena mengenai banyaknya pengusaha yang masuk dalam dunia politik dan keterlibatan politisi dalam bisnis pada era Jokowi menjadi pembahasan yang menarik untuk mengeksploarasi penelitian tentang koneksi politik di Indonesia. Tujuan penelitian ini adalah untuk menganalisis pengaruh koneksi politik terhadap biaya audit dan apakah Corporate Governance yang diproksikan dengan Dewan Komisaris Independen dapat memoderasi hubungan antara koneksi politik dan biaya audit. Penelitian ini menggunakan sampel perusahaan selain sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 dan berjumlah 324 tahun-perusahaan. Teknik analisis data yang digunakan adalah Moderated Analysis Regretion (MRA). Hasil penelitian mengungkapkan bahwa perusahaan yang memiliki koneksi politik berpengaruh positif terhadap biaya audit. Hasil juga mengungkapakan bahwa Dewan Komisaris Independen tidak berpengaruh terhadap biaya audit dan tidak memoderasi pengaruh koneksi poltik terhadap biaya audit. DOI: https://doi.org/10.26905/afr.v4i1.6034","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87265599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Loan to Deposit Ratio, Risiko Kredit, Net Interest Margin dan Profitabilitas Bank 存贷比、瑞信信贷、净息差和银行盈利能力

AFRE Accounting and Financial Review Pub Date : 2021-07-20 DOI: 10.26905/AFR.V4I1.6154

S. Haryanto, Eko Aristanto, Prihat Assih, Zainal Aripin, Yanuar Bachtiar

{"title":"Loan to Deposit Ratio, Risiko Kredit, Net Interest Margin dan Profitabilitas Bank","authors":"S. Haryanto, Eko Aristanto, Prihat Assih, Zainal Aripin, Yanuar Bachtiar","doi":"10.26905/AFR.V4I1.6154","DOIUrl":"https://doi.org/10.26905/AFR.V4I1.6154","url":null,"abstract":"This study aims to analyze the effect of loan to deposit ratio, credit risk on profitability and net interest margin as moderating variables. The research was conducted on the national banking industry. The research population is the banking industry that goes public on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. The research period is 2017-2019 with a sample of 37 banks. The number of pairs of data analyzed was 111 data. The data analysis technique used moderated regression analysis (MRA), with Net Interest Margin as the moderating variable. The results showed that the Loan to deposit ratio had an effect on profitability in a positive direction. Credit risk has a negative effect on bank profitability. Net interest margin is able to strengthen the relationship between loan to deposit ratio and credit risk with profitability. Penelitian ini bertujuan untuk menganalisis pengaruh Loan to deposit ratio, risiko kredit terhadap profitabilitas dan net interest margin sebagai variable moderasi. Penelitian dilakukan pada industry perbankan nasional. Populasi penelitian adalah industri perbankan yang go public di Bursa Efek Indonesia. Teknik sampling digunakana purposive sampling. Periode penelitian tahun 2017-2019 dengan jumlah samel 37 bank. Jumlah pasang data yang dianalisis sebanyak 111 data. Teknik analisis data menggunakan moderated regression analysis (MRA), dengan Net Interest Margin sebagai variable moderating. Hasil penelitian menunjukkan Loan to deposit ratio berpengaruh terhadap profitabilitas dengan arah positif. Risiko kredit berpengaruh negative terhadap profitabilitas bank. Net interest margin mampu memperkuat hubungan antara Loan to deposit ratio dan risiko kredit dengan profitabilitasDOI: https://doi.org/10.26905/afr.v4i1.6154","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83101467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Fair Value Non-Current Asset, Koneksi Politik, dan Audit Fee 公允价值非流动资产，Koneksi Politik，审计费用

AFRE Accounting and Financial Review Pub Date : 2021-06-02 DOI: 10.26905/afr.v3i2.4708

Yeni Anggriani, Helmi Yazid, Muhamad Taqi

引用次数: 1

Cash Management and Bank’s Financial Performance: Evidence from selected Deposit Money Banks in Nigeria 现金管理与银行财务绩效:来自尼日利亚部分存款银行的证据

AFRE Accounting and Financial Review Pub Date : 2021-06-02 DOI: 10.26905/afr.v3i2.5450

P. Ali, Peter N. O. N. O. Njoku, J. Ugoani, O. Nwaorgu, O. S. Ukeje

{"title":"Cash Management and Bank’s Financial Performance: Evidence from selected Deposit Money Banks in Nigeria","authors":"P. Ali, Peter N. O. N. O. Njoku, J. Ugoani, O. Nwaorgu, O. S. Ukeje","doi":"10.26905/afr.v3i2.5450","DOIUrl":"https://doi.org/10.26905/afr.v3i2.5450","url":null,"abstract":"This study empirically examined the effects and implications of cash management of DMBs in Nigeria. The variables studied were Cash to total asset, Operating cash to total asset, Investing cash to total asset, Financing cash to total asset, Bank size, Bank age, proxied for cash management and Return on Asset used to represent financial performance. Data used for this study were from secondary sources and were generated from the annual reports and accounts of the selected DMBs for the period 2014–2018. The results show that while operating cash to total asset of bank, investing cash to total asset and bank size have no significant effect on financial performance of DMBs, financing cash to total asset and bank age have a significant and positive effect on financial performance of deposit money bank (DMBs). However, cash to total asset has a significant negative effect on financial perfor-mance of banks. The study concludes that cash positions, which can lead to liquidity risk has to be managed because it has tendency to compound other risks. It further highlighted that adequate attention should be paid on the use and reserves of cash among banks in Nigeria. This study recommends that banks should adopt optimum cash management model for efficiency and effectiveness. Stringent regulatory policies in this regard must be reviewed in such a way that they can be relaxed, to encourage effective liquidity manage-ment measures.","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90929033","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengelolaan Keuangan Daerah dan Good Governance terhadap Kinerja Satuan Kerja Perangkat Daerah 区域财务管理与区域设备工作队绩效良好治理

AFRE Accounting and Financial Review Pub Date : 2021-06-02 DOI: 10.26905/afr.v3i2.5503

Saverius Dhuri Mbipi, Prihat Assih, Maxion Sumtaky

{"title":"Pengelolaan Keuangan Daerah dan Good Governance terhadap Kinerja Satuan Kerja Perangkat Daerah","authors":"Saverius Dhuri Mbipi, Prihat Assih, Maxion Sumtaky","doi":"10.26905/afr.v3i2.5503","DOIUrl":"https://doi.org/10.26905/afr.v3i2.5503","url":null,"abstract":"This study aims to describe regional financial management which includes: planning and budgeting, implementation and administration and accountability of regional finances; and transparency which includes transparency and accessibility; as well as the accounta-bility of regional financial reporting, the effectiveness of internal and external party super-vision, and the performance of Regional Work Units; analyze the effect of the effectiveness of financial planning, the effectiveness of budget execution control, transparency and ac-countability of financial reporting on the performance of Local Government Work Units. This type of research is explanative. The number of samples in this study were 32 respond-ents. The data collection technique used a questionnaire. The analysis technique uses de-scriptive analysis and multiple linear regression analysis. Regional financial management which includes; the effectiveness of financial planning, the budget formulation process, the characteristics of the clarity of budget targets and control have an effect on the performance of regional work units. Meanwhile, transparency and accessibility of regional financial reporting and accountability of regional financial reporting have no effect on the perfor-mance of regional work units. DOI: https://doi.org/10.26905/afr.v3i2.5503","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"106 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79716256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Pendidikan Keuangan Keluarga, Kesadaran Keuangan dan Tingkat Personal Finance 家庭理财教育、财务意识和个人理财水平

AFRE Accounting and Financial Review Pub Date : 2021-06-02 DOI: 10.26905/afr.v3i2.5840

R. Pahlevi, L. Nashrullah

引用次数: 3

Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Nilai Perusahaan 管理所有权、机构所有权、独立专员、审计委员会和企业价值价值

AFRE Accounting and Financial Review Pub Date : 2021-06-01 DOI: 10.26905/afr.v3i2.3927

Hafidz Andra Bakhtiar, Siti Nurlaela, Kartika Hendra

{"title":"Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Komite Audit, dan Nilai Perusahaan","authors":"Hafidz Andra Bakhtiar, Siti Nurlaela, Kartika Hendra","doi":"10.26905/afr.v3i2.3927","DOIUrl":"https://doi.org/10.26905/afr.v3i2.3927","url":null,"abstract":"Competition between companies is getting tougher and more competitive because the cor-porate world is growing rapidly. Every company wants high company value, a company with high company value can increase shareholder prosperity. If the shareholders feel pros-perous, then the shareholders may be able to add value to their investment in the company. Good corporate governance (GCG) is one of the many factors that can affect corporate value. The purpose of this study was to examine the effect managerial ownership, institu-tional ownership, independent commissioners, and audit committees on firm value. The population used as the object of this research is the banking sub-sector listed on the Indone-sia Stock Exchange (IDX) in 2014-2018. The population of this study is 43 companies, this study was obtained by purposive sampling technique which then produced a sample of 25 companies the financial sector banking sub sector to be studied. The analysis technique used is multiple linear regression analysis. Based on data analysis and discussion it can be concluded that Managerial Ownership and Independent Commissioners do not affect the company's value. While the Institutional Ownership and Audit Committee affect the value of the company.DOI: https://doi.org/10.26905/afr.v3i2.3927","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83928437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Apakah Profitabilitas Memediasi Pengaruh Manajemen Modal Kerja terhadap Nilai Perusahaan? 盈利能力是否影响企业资本管理对企业价值的影响?

AFRE Accounting and Financial Review Pub Date : 2021-06-01 DOI: 10.26905/afr.v3i2.5452

Evan Yulandreano, Apriani Dorkas Rambu Atahau, Imanuel Madea Sakti

引用次数: 4

Efektivitas Investasi dan Pembiayaan Internal: Fenomena Manajer Terlalu Percaya Diri di Pasar Modal Indonesia 投资和内部融资的成效:管理者对印尼资本市场过于自信

AFRE Accounting and Financial Review Pub Date : 2021-06-01 DOI: 10.26905/afr.v3i2.3834

D. Ramdani

引用次数: 1

Pandemi Covid-19 dalam Penyajian Pelaporan Keuangan dan Keberlangsungan Usaha melalui Prediksi Kebangkrutan Covid-19大流行在金融报告和可持续性通过预测破产

AFRE Accounting and Financial Review Pub Date : 2020-12-20 DOI: 10.26905/afr.v3i2.5451

Shinta Budi Astuti, Ameilia Damayanti, Tryas Chasbiandani, Nelyumna Rizal

引用次数: 4