Pub Date : 2017-08-10DOI: 10.14414/JEBAV.V20I1.751
Rozmita Dewi Yr, Irfan Ariandi
The objectives of this research are to analyze the effect of internal control and anti-fraud awareness on the fraud prevention in inter-governmental organization. Fraud prevention is devoted in the procurement process. This study used internal control and anti-fraud awareness as independent variable, while fraud prevention as the dependent variable. In addition, it also used a convenience sampling for collecting the data. The sample of the data was taken using questionnaires which were distributed to Indonesian Staff who had been involved or they had participated in the procurement process. The total number of the sample was 58 respondents. Furthermore, the data were analyzed by means of multiple regressions. The results showed that internal control and anti-fraud awareness have significant effects on fraud prevention. It indicates that the action of doing fraud can be prevented by establishing a good internal control and increasing anti-fraud awareness to all parties in the organization.
{"title":"The effect of internal control and anti-fraud awareness on fraud prevention (A survey on inter-governmental organizations)","authors":"Rozmita Dewi Yr, Irfan Ariandi","doi":"10.14414/JEBAV.V20I1.751","DOIUrl":"https://doi.org/10.14414/JEBAV.V20I1.751","url":null,"abstract":"The objectives of this research are to analyze the effect of internal control and anti-fraud awareness on the fraud prevention in inter-governmental organization. Fraud prevention is devoted in the procurement process. This study used internal control and anti-fraud awareness as independent variable, while fraud prevention as the dependent variable. In addition, it also used a convenience sampling for collecting the data. The sample of the data was taken using questionnaires which were distributed to Indonesian Staff who had been involved or they had participated in the procurement process. The total number of the sample was 58 respondents. Furthermore, the data were analyzed by means of multiple regressions. The results showed that internal control and anti-fraud awareness have significant effects on fraud prevention. It indicates that the action of doing fraud can be prevented by establishing a good internal control and increasing anti-fraud awareness to all parties in the organization.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130763382","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}
Pub Date : 2017-08-10DOI: 10.14414/JEBAV.V20I1.620
Stevanus Pratama Suwito, M. Kusuma, G. Waney
Most people see catfish as an unhygienic fish, so less people want to consume it. In fact, catfish has better nutrition compared to Gourami. Therefore, catfish producers need to educate people. The purpose of this research is to design customer education activities to change people’s perception towards catfish using marketing communication mix. This research is a qualitative research and it uses in-depth interview method in gathering the required data. Based on the preliminary survey conducted to 50 people in Surabaya, it is known that Surabaya people are considered novice customers. As such, catfish producers can conduct customer education activities until people want to taste the catfish. The company can add picture, video, and oral information about the benefits in consuming catfish or the nutrition and the certificate of hygienic cultivation system. The producers can provide tester for the catfish and show the customers the comparison between good and bad quality catfish. The producers can also add two more marketing communication activities i.e. events and experiences as well as public relations and publicity. The producers need to use reliable sources in informing the catfish’s nutrition facts such as the certificate of catfish breeder, and certification from BPOM.
{"title":"Designing Customer Education Activities to Change People’s Perception of Catfish","authors":"Stevanus Pratama Suwito, M. Kusuma, G. Waney","doi":"10.14414/JEBAV.V20I1.620","DOIUrl":"https://doi.org/10.14414/JEBAV.V20I1.620","url":null,"abstract":"Most people see catfish as an unhygienic fish, so less people want to consume it. In fact, catfish has better nutrition compared to Gourami. Therefore, catfish producers need to educate people. The purpose of this research is to design customer education activities to change people’s perception towards catfish using marketing communication mix. This research is a qualitative research and it uses in-depth interview method in gathering the required data. Based on the preliminary survey conducted to 50 people in Surabaya, it is known that Surabaya people are considered novice customers. As such, catfish producers can conduct customer education activities until people want to taste the catfish. The company can add picture, video, and oral information about the benefits in consuming catfish or the nutrition and the certificate of hygienic cultivation system. The producers can provide tester for the catfish and show the customers the comparison between good and bad quality catfish. The producers can also add two more marketing communication activities i.e. events and experiences as well as public relations and publicity. The producers need to use reliable sources in informing the catfish’s nutrition facts such as the certificate of catfish breeder, and certification from BPOM.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128131641","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}
Pub Date : 2017-08-10DOI: 10.14414/JEBAV.V20I1.788
P. Nugraheni, Ristina Wijayanti
The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownership of Islamic securities. Measurement of Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman (2010). The sampling method in this study is purposive sampling using companies that listed in Sharia Securities List on the year 2013. The analytical techniques was conducted by multiple regression method which showing that company size influences positively the Islamic Social Reporting (ISR) disclosure, meanwhile profitability, industry type, and Islamic securities ownership have no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesian Sharia Compliant companies
本研究的目的是获得有关影响伊斯兰社会报告(ISR)在印尼的伊斯兰教法合规公司的因素的经验证据。在本研究中使用的因素是:公司规模，盈利能力，行业类型和伊斯兰证券的所有权。伊斯兰社会报告的测量基于奥斯曼(2010)开发的伊斯兰社会报告指数。本研究的抽样方法是有目的抽样，选取2013年在Sharia Securities List上市的公司。运用多元回归方法进行分析，发现公司规模对伊斯兰社会报告(Islamic Social Reporting, ISR)披露有正向影响，而盈利能力、行业类型、伊斯兰证券持有情况对印尼符合伊斯兰教法的公司的伊斯兰社会报告(Islamic Social Reporting, ISR)披露无显著影响
{"title":"Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List).","authors":"P. Nugraheni, Ristina Wijayanti","doi":"10.14414/JEBAV.V20I1.788","DOIUrl":"https://doi.org/10.14414/JEBAV.V20I1.788","url":null,"abstract":"The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownership of Islamic securities. Measurement of Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman (2010). The sampling method in this study is purposive sampling using companies that listed in Sharia Securities List on the year 2013. The analytical techniques was conducted by multiple regression method which showing that company size influences positively the Islamic Social Reporting (ISR) disclosure, meanwhile profitability, industry type, and Islamic securities ownership have no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesian Sharia Compliant companies","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128149975","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}
Pub Date : 2017-08-10DOI: 10.14414/JEBAV.V20I1.626
Dian Palupi, B. Santoso
This study aimed to examine the effect of gender on entrepreneurship intention through attitude as a mediating variable of entrepreneurship, subjective norms, and perceived behavior controls, and their implications. The sample of this research consisted of 429 students from four state and private universities in East Java. The sample was taken by non-random sampling that is through accidental sampling. In addition, the sample was taken from the students who were still taking the lecture. This was done to facilitate the distribution of questionnaires and the return and accuracy of answers given by students. The analysis technique used in this research is quantitative data analysis technique using Path Analysis modeling. The results shows that, gender directly affects the intention of entrepreneurship. The effect of gender on entrepreneurial intention is mediated by attitude toward entrepreneurship, subjective norms, and perceived behavioral control.
{"title":"An Empirical Study on the Theory of Planned Behavior: the Effect of Gender on Entrepreneurship Intention","authors":"Dian Palupi, B. Santoso","doi":"10.14414/JEBAV.V20I1.626","DOIUrl":"https://doi.org/10.14414/JEBAV.V20I1.626","url":null,"abstract":"This study aimed to examine the effect of gender on entrepreneurship intention through attitude as a mediating variable of entrepreneurship, subjective norms, and perceived behavior controls, and their implications. The sample of this research consisted of 429 students from four state and private universities in East Java. The sample was taken by non-random sampling that is through accidental sampling. In addition, the sample was taken from the students who were still taking the lecture. This was done to facilitate the distribution of questionnaires and the return and accuracy of answers given by students. The analysis technique used in this research is quantitative data analysis technique using Path Analysis modeling. The results shows that, gender directly affects the intention of entrepreneurship. The effect of gender on entrepreneurial intention is mediated by attitude toward entrepreneurship, subjective norms, and perceived behavioral control.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124010028","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}
Pub Date : 2017-08-10DOI: 10.14414/JEBAV.V20I1.538
L. Gisella, D. Chalid
Indonesia also have experienced the practice of Merger and Acquisition (M & A) transaction, like other parts of the world. This study aims to see if there are abnormal returns for the acquirer companies in M&A transactions that occurred in Indonesia, and also to test if there are some characteristics related to M&A that affects the abnormal returns. This study uses 143 M & A transaction data public company in Indonesia in 2005 until 2014. Event-study analysis was also conducted to find acquirer abnormal stock return around the announcement of M & A. In addition, OLS regression was also conducted to find whether the cash payment method in the M & A negatively affects the abnormal return. The condition of companies (Net Profit Margin, Sales Growth, firm value) also affect the abnormal return. This shows that the method of payment and acquire companies’ conditions have effects on the perception of investors towards M & A transactions that occured.
{"title":"Abnormal Return and the Charactersitics of Merger and Acquisition in Indonesia","authors":"L. Gisella, D. Chalid","doi":"10.14414/JEBAV.V20I1.538","DOIUrl":"https://doi.org/10.14414/JEBAV.V20I1.538","url":null,"abstract":"Indonesia also have experienced the practice of Merger and Acquisition (M & A) transaction, like other parts of the world. This study aims to see if there are abnormal returns for the acquirer companies in M&A transactions that occurred in Indonesia, and also to test if there are some characteristics related to M&A that affects the abnormal returns. This study uses 143 M & A transaction data public company in Indonesia in 2005 until 2014. Event-study analysis was also conducted to find acquirer abnormal stock return around the announcement of M & A. In addition, OLS regression was also conducted to find whether the cash payment method in the M & A negatively affects the abnormal return. The condition of companies (Net Profit Margin, Sales Growth, firm value) also affect the abnormal return. This shows that the method of payment and acquire companies’ conditions have effects on the perception of investors towards M & A transactions that occured.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114384632","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}
Pub Date : 2017-08-10DOI: 10.14414/jebav.v20i1.759
S. R. Cahyaningtyas, E. E. Sasanti, Wahidatul Husnaini
The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the total of inherent risk profile of each bank meets the terms of this regulation. In addition, this study aims to examine the impact of inherent risk profile and GCG on the banking company value. The sample in this study is determined by purposive sampling method and resulted in 24 banks or 72 observations during 2011-2013. The results showed that 23 banks had low risk and low to moderate risk, and only one bank had moderate risk. The results also showed that inherent risk profile rating is equivalent to capital adequacy. In other words, inherent risk profile of these banks have complied with Bank Indonesia Regulation No.14/18/PBI/2012. Furthermore, this study indicated that GCG has significant and positive influence on the company value, while the inherent risk has no influence on the company value. Overall, this study suggest that go public banks in Indonesia are one of good alternative means of investment for its soundness as reflected by the fulfillment of minimum capital ratio required by the regulator.
{"title":"Bank Risk Profile, Good Corporate Governance And Company Values in Banking Companies Go Public in Indonesia","authors":"S. R. Cahyaningtyas, E. E. Sasanti, Wahidatul Husnaini","doi":"10.14414/jebav.v20i1.759","DOIUrl":"https://doi.org/10.14414/jebav.v20i1.759","url":null,"abstract":"The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the total of inherent risk profile of each bank meets the terms of this regulation. In addition, this study aims to examine the impact of inherent risk profile and GCG on the banking company value. The sample in this study is determined by purposive sampling method and resulted in 24 banks or 72 observations during 2011-2013. The results showed that 23 banks had low risk and low to moderate risk, and only one bank had moderate risk. The results also showed that inherent risk profile rating is equivalent to capital adequacy. In other words, inherent risk profile of these banks have complied with Bank Indonesia Regulation No.14/18/PBI/2012. Furthermore, this study indicated that GCG has significant and positive influence on the company value, while the inherent risk has no influence on the company value. Overall, this study suggest that go public banks in Indonesia are one of good alternative means of investment for its soundness as reflected by the fulfillment of minimum capital ratio required by the regulator.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121340335","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}
Pub Date : 2017-08-10DOI: 10.14414/JEBAV.V20I1.936
Carolina Novi Mustikarini
This study examine d the effect of entrepreneurial action for the performance of the next generation using the sample of students who joined the Family Business Community. In this study, there is a high contribution given by the role of entrepreneurship education in preparing the next generation in the family business . In addition, e ntrepreneurship e ducation is considered possible through the process of internalization of the leaning process that is going on. For example, it is noted that entrepreneurial action can have a significant effect on the performance of the organization. In the context of the family business and entrepreneurial education at the University of Ciputra, both variables (entrepreneurial action and individual performance) are necessary to be tested and therefore, the researcher finds it possible to cary out a research that is supposed to have a contribution to the family business. This study uses a hierarchical regression analysis, to test the stages of the mediation process. The r esults showed that most of relationships mediate internalization Entrepreneurial Action and Individual Performance.
{"title":"Internalization Mediation towards the Relationship between Entrepreneurial Action and Individual Performance for the Next Generation of Family Companies in Surabaya","authors":"Carolina Novi Mustikarini","doi":"10.14414/JEBAV.V20I1.936","DOIUrl":"https://doi.org/10.14414/JEBAV.V20I1.936","url":null,"abstract":"This study examine d the effect of entrepreneurial action for the performance of the next generation using the sample of students who joined the Family Business Community. In this study, there is a high contribution given by the role of entrepreneurship education in preparing the next generation in the family business . In addition, e ntrepreneurship e ducation is considered possible through the process of internalization of the leaning process that is going on. For example, it is noted that entrepreneurial action can have a significant effect on the performance of the organization. In the context of the family business and entrepreneurial education at the University of Ciputra, both variables (entrepreneurial action and individual performance) are necessary to be tested and therefore, the researcher finds it possible to cary out a research that is supposed to have a contribution to the family business. This study uses a hierarchical regression analysis, to test the stages of the mediation process. The r esults showed that most of relationships mediate internalization Entrepreneurial Action and Individual Performance.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123052639","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}
Pub Date : 2017-08-10DOI: 10.14414/JEBAV.V20I1.781
Ima Amaliah, Tasya Aspiranti
The purpose of this study is to identify potential retail state sukuk as part of state bonds that are used to replace foreign debt and lower the government's budget deficit. This study is important because the government's budget deficit continues to rise each year due to the increase of foreign debt. The increase in the debt itself is closely related to exchange rate fluctuations. Therefore, it is important for the government to develop a relatively secure funding in facing exchange rate fluctuations as well as parts of interest rate. The government has developed state securities based on sharia (SBSN) which can be used not only to close finance deficit but also to alternatively finance the infrastructure development. The population consists of budget deficit, retail state sukuk, corporate sukuk, and foreign debt. It uses purposive sampling to get the sample during 2009 -2015. This research uses descriptive quantitative method of secondary data published by Bank Indonesia, ministry Finance and Jakarta Islamic Index. The result shows that the proportion of retail state sukuk against sharia state securities increases over time (over 50%) but the proportion of corporate s ukuk numbers is still relatively small (below 25%).
{"title":"State Sukuk Potential in Reducing Indonesia Budget Deficit, 2009-2015","authors":"Ima Amaliah, Tasya Aspiranti","doi":"10.14414/JEBAV.V20I1.781","DOIUrl":"https://doi.org/10.14414/JEBAV.V20I1.781","url":null,"abstract":"The purpose of this study is to identify potential retail state sukuk as part of state bonds that are used to replace foreign debt and lower the government's budget deficit. This study is important because the government's budget deficit continues to rise each year due to the increase of foreign debt. The increase in the debt itself is closely related to exchange rate fluctuations. Therefore, it is important for the government to develop a relatively secure funding in facing exchange rate fluctuations as well as parts of interest rate. The government has developed state securities based on sharia (SBSN) which can be used not only to close finance deficit but also to alternatively finance the infrastructure development. The population consists of budget deficit, retail state sukuk, corporate sukuk, and foreign debt. It uses purposive sampling to get the sample during 2009 -2015. This research uses descriptive quantitative method of secondary data published by Bank Indonesia, ministry Finance and Jakarta Islamic Index. The result shows that the proportion of retail state sukuk against sharia state securities increases over time (over 50%) but the proportion of corporate s ukuk numbers is still relatively small (below 25%).","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128725519","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}
Pub Date : 2017-08-10DOI: 10.14414/jebav.v20i1.772
Rita Yuliana, M. N. Alim
This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM). REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA) technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979) to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.
{"title":"The Islamic Capital Market Response to the Real Earnings Management","authors":"Rita Yuliana, M. N. Alim","doi":"10.14414/jebav.v20i1.772","DOIUrl":"https://doi.org/10.14414/jebav.v20i1.772","url":null,"abstract":"This study aims to prove the effect of the company's status, i.e membership on the Islamic capital market and the status as suspect firm, as a determinant of real earnings management (REM). REM is conducted by abnormally increasing sales, increasing production and reducing discretionary costs in order to achieve a certain earnings target. This study uses Earnings Distribution Analysis (EDA) technique, which refers to the Prospect Theory (Kahneman & Tversky, 1979) to identify the suspect firms. Suspect firms are companies that have small positive earnings. The samples of this research are companies listed on the Indonesia Stock Exchange in 2011 and 2012. Based on the result of regression analysis, hypothesis testing results show that the suspect firms conduct real earnings management in all three types of activities more aggressively than the non-suspect firms. Furthermore, this study also showed empirical evidence that there are differences in real earnings management actions between companies listed in the Islamic capital market compared to conventional capital markets. Then, this study also showed that the Islamic capital market is more appropriate in response to the REM than the conventional capital market.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117099970","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}
Pub Date : 2017-08-10DOI: 10.14414/JEBAV.V20I1.843
D. Cahyaningsih, Irwan Trinugroho
We extend the study of Trinugroho et al. (2015) by focusing on the effect of human development on banking development and the moderating effect of the quality of local government on the link between human development and banking development. We use unique data set by disentangling the type of banks (commercial bank, rural bank, and the total of both) to measure financial development. This research uses panel data at the provincial level for the period of 2010-2014. Generally, it could be concluded that human development has positive effect on banking development. To some extent, the quality of local government is found to strengthen the impact of human development on banking development.
我们扩展了Trinugroho et al.(2015)的研究，重点关注人类发展对银行业发展的影响，以及地方政府质量对人类发展与银行业发展之间联系的调节作用。我们通过分离银行类型(商业银行、农村银行和两者的总和)使用独特的数据集来衡量金融发展。本研究采用2010-2014年省级面板数据。总的来说，人的发展对银行业的发展有积极的影响。在一定程度上发现，地方政府的素质会增强人的发展对银行业发展的影响。
{"title":"Human Development, Banking Development and the Quality of Local Government: The Case of Indonesia","authors":"D. Cahyaningsih, Irwan Trinugroho","doi":"10.14414/JEBAV.V20I1.843","DOIUrl":"https://doi.org/10.14414/JEBAV.V20I1.843","url":null,"abstract":"We extend the study of Trinugroho et al. (2015) by focusing on the effect of human development on banking development and the moderating effect of the quality of local government on the link between human development and banking development. We use unique data set by disentangling the type of banks (commercial bank, rural bank, and the total of both) to measure financial development. This research uses panel data at the provincial level for the period of 2010-2014. Generally, it could be concluded that human development has positive effect on banking development. To some extent, the quality of local government is found to strengthen the impact of human development on banking development.","PeriodicalId":444170,"journal":{"name":"Journal of Economics, Business, and Accountancy | Ventura","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127979694","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}
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