Sze Wing Amy Lee, Marcus Rodrigs, Thurai Murugan Nathan, Md. Abdur Rashid, Abdullah Al-Mamun
PurposeThe purpose of this paper is to examine the relationship between the quality of sustainability reports (QSR) and corporate financial performance (CFP). Since the global reporting initiative (GRI) reporting guideline is widely adopted by organizations over the world, the reporting organizations that report their corporate social responsibility (CSR) information under GRI reporting guidelines. Design/methodology/approach-In this study total of 6,519 samples are obtained from the GRI report list in the reporting period from the year 2009 to 2013 for analysis. Findings-The results demonstrate higher QSR results in better profitability and CFP but QSR exceeding a certain level in return increase the utilization of the firm’s resources and this leads to a decrease in overall profitability. Besides, the study proved that continuing investment in sustainability reporting and the decrease in a firm’s profitability affect the overall profitability – Returns on asset (ROA) and Returns on sales (ROS) of the organization. Originality/value-Provides the empirical study on the relationship between QSR and CFP based on the GRI report list in the reporting period from 2009 to 2013. JEL: M41, Q01, Q56
{"title":"The Relationship Between the Quality of Sustainability Reporting and Corporate Financial Performance: A Cross-Sectional and Longitudinal Study","authors":"Sze Wing Amy Lee, Marcus Rodrigs, Thurai Murugan Nathan, Md. Abdur Rashid, Abdullah Al-Mamun","doi":"10.14453/aabfj.v17i2.04","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.04","url":null,"abstract":"PurposeThe purpose of this paper is to examine the relationship between the quality of sustainability reports (QSR) and corporate financial performance (CFP). Since the global reporting initiative (GRI) reporting guideline is widely adopted by organizations over the world, the reporting organizations that report their corporate social responsibility (CSR) information under GRI reporting guidelines. Design/methodology/approach-In this study total of 6,519 samples are obtained from the GRI report list in the reporting period from the year 2009 to 2013 for analysis. Findings-The results demonstrate higher QSR results in better profitability and CFP but QSR exceeding a certain level in return increase the utilization of the firm’s resources and this leads to a decrease in overall profitability. Besides, the study proved that continuing investment in sustainability reporting and the decrease in a firm’s profitability affect the overall profitability – Returns on asset (ROA) and Returns on sales (ROS) of the organization. Originality/value-Provides the empirical study on the relationship between QSR and CFP based on the GRI report list in the reporting period from 2009 to 2013. JEL: M41, Q01, Q56","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"13 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76804617","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}
{"title":"Consumption Patterns and Returns in the US DVD market","authors":"Yoong-Hon Lee, Ruth Lim Sheau Yen","doi":"10.14453/aabfj.v17i2.11","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.11","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"3 21 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75042262","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}
This paper is to establish a fit-for-purpose conceptual framework for the IT Operating model to handle emerging requirements in IT. Currently, there is no standard one size fits all kind of Operating Model. This paper brings a flexible IT Operating model to address emerging requirements. We examined today's various IT operating models suggested by Institutions and experts. Based on our study, we have proposed a conceptual framework for the IT Operating Model by carefully analysing the dimensions and mapping them to elements of IT Strategy and Operations discussed in this paper, giving an adaptive framework that can address various requirements. Our research shows a dearth of consistent framework and definition of an IT Operating Model. Hence, we see many facets of the operating model of organizations. Research, Advisory, and Consulting firms have given definitions and articulated the IT operating model to resolve this challenge. However, they need to be more consistent and address diverse requirements. This paper introduces a conceptual framework of the operating model to address the requirements of digital technology-related disruptions. This paper extends the existing body of knowledge around emerging IT Operating Models, and enhances it to create a conceptual framework. In doing this, we have also tried leveraging the existing knowledge body.
{"title":"Towards a Conceptual Framework of IT Operating Model and its Implications for Emerging Practices in Information Technology","authors":"Durga Das Mishra, S. Bharathi","doi":"10.14453/aabfj.v17i1.13","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.13","url":null,"abstract":"This paper is to establish a fit-for-purpose conceptual framework for the IT Operating model to handle emerging requirements in IT. Currently, there is no standard one size fits all kind of Operating Model. This paper brings a flexible IT Operating model to address emerging requirements. We examined today's various IT operating models suggested by Institutions and experts. Based on our study, we have proposed a conceptual framework for the IT Operating Model by carefully analysing the dimensions and mapping them to elements of IT Strategy and Operations discussed in this paper, giving an adaptive framework that can address various requirements. Our research shows a dearth of consistent framework and definition of an IT Operating Model. Hence, we see many facets of the operating model of organizations. Research, Advisory, and Consulting firms have given definitions and articulated the IT operating model to resolve this challenge. However, they need to be more consistent and address diverse requirements. This paper introduces a conceptual framework of the operating model to address the requirements of digital technology-related disruptions. This paper extends the existing body of knowledge around emerging IT Operating Models, and enhances it to create a conceptual framework. In doing this, we have also tried leveraging the existing knowledge body.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"5 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672268","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}
I. Dewa, Ayu Kristiantari, M. Sudarma, L. Purwanti, A. Djamhuri
For the public accounting profession to remain viable, ethics is a crucial problem. This study aims to analyze professional ethics from a public accountant's viewpoint. In order to accomplish this, an approach based on Paul Ricoeur's hermeneutics is employed. According to Ricoeur, interpretation continues to be explained through conduct after understanding. The information was obtained through in-depth interviews with ten public accountants in Indonesia. Information about ethical transgressions will demonstrate consistency between public accountants' attitudes and actions. According to the study's findings, public accountants have various ethical perspectives. The idealist kind of public accountant views ethics as extending beyond compliance with the code of ethics and rules and grounds his behavior on the principles he believes in. The pragmatic type of public accountant limits ethics to compliance with the code of ethics and regulations. Different behaviors result from different understandings. While the idealistic public accountant can avoid unethical action, the pragmatic public accountant is easily drawn into it.
{"title":"Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur's Hermeneutics","authors":"I. Dewa, Ayu Kristiantari, M. Sudarma, L. Purwanti, A. Djamhuri","doi":"10.14453/aabfj.v17i3.09","DOIUrl":"https://doi.org/10.14453/aabfj.v17i3.09","url":null,"abstract":"For the public accounting profession to remain viable, ethics is a crucial problem. This study aims to analyze professional ethics from a public accountant's viewpoint. In order to accomplish this, an approach based on Paul Ricoeur's hermeneutics is employed. According to Ricoeur, interpretation continues to be explained through conduct after understanding. The information was obtained through in-depth interviews with ten public accountants in Indonesia. Information about ethical transgressions will demonstrate consistency between public accountants' attitudes and actions. According to the study's findings, public accountants have various ethical perspectives. The idealist kind of public accountant views ethics as extending beyond compliance with the code of ethics and rules and grounds his behavior on the principles he believes in. The pragmatic type of public accountant limits ethics to compliance with the code of ethics and regulations. Different behaviors result from different understandings. While the idealistic public accountant can avoid unethical action, the pragmatic public accountant is easily drawn into it.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"69 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81406083","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}
This article examines the long-run equilibrium relationships between the Australian coking coal export and selected variables. Upon testing with appropriate co-integration and vector error-correction models, we detected that the exchange rate of A$/US$, Australian coking coal price and world supply of coking coal have a negative impact on Australian coking coal export in the long run as well as the short run. On the other hand, world demand for coking coal and USA coking coal prices have positive relationships with the Australian coking coal export in the long run and short run. All of these relationships are statistically significant at the 1% level.
{"title":"A Vector Error Correction Model of Australian Coking Coal Exports","authors":"M. Ali","doi":"10.14453/aabfj.v17i3.07","DOIUrl":"https://doi.org/10.14453/aabfj.v17i3.07","url":null,"abstract":"This article examines the long-run equilibrium relationships between the Australian coking coal export and selected variables. Upon testing with appropriate co-integration and vector error-correction models, we detected that the exchange rate of A$/US$, Australian coking coal price and world supply of coking coal have a negative impact on Australian coking coal export in the long run as well as the short run. On the other hand, world demand for coking coal and USA coking coal prices have positive relationships with the Australian coking coal export in the long run and short run. All of these relationships are statistically significant at the 1% level.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"16 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82470625","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}
This study investigates the impact of the Lao macroeconomic factors of real gross domestic product, the Openness Index, and the exchange rate between the Thai and Lao currencies on the Lao import value of agricultural processed products from Thailand. Using product classifications and data from the International Trade Centre, this research examined the total import value (IM) and value of the imported product categories of sugar (HS17), flour (HS19), miscellaneous edible preparations (HS21), beverages (HS22), and animal fodder (HS23) (as dependent variables). The analysis employed the Autoregressive Distributed Lag approach, and the Vector Error Correction Model was applied to analyze the level relationship and test causal relationships among variables by using quarterly time series data from Q1 2012 to Q3 2021. Results show long-run and short-run relationships between GDP and both IM and HS17, but only a long-run relationship with HS22 and a short-run effect on HS19. Following the effects of COVID-19, HS22 will be the fastest market to recover. GDP has the greatest effect on IM in the long run. Granger causality of real GDP was seen running to imports on IM, HS17, and HS19; Openness running to IM and HS19; and exchange rate running to HS17, HS19, HS21, and HS22, with only HS23 unaffected by any factor.
{"title":"Factors Influencing the Lao PDR Import Value of Processed Agricultural Products from Thailand during the Covid-19 Pandemic","authors":"Thanet Wattanakul, Malliga Sompholkrang, Tanawat Watchalaanun","doi":"10.14453/aabfj.v17i3.10","DOIUrl":"https://doi.org/10.14453/aabfj.v17i3.10","url":null,"abstract":"This study investigates the impact of the Lao macroeconomic factors of real gross domestic product, the Openness Index, and the exchange rate between the Thai and Lao currencies on the Lao import value of agricultural processed products from Thailand. Using product classifications and data from the International Trade Centre, this research examined the total import value (IM) and value of the imported product categories of sugar (HS17), flour (HS19), miscellaneous edible preparations (HS21), beverages (HS22), and animal fodder (HS23) (as dependent variables). The analysis employed the Autoregressive Distributed Lag approach, and the Vector Error Correction Model was applied to analyze the level relationship and test causal relationships among variables by using quarterly time series data from Q1 2012 to Q3 2021. Results show long-run and short-run relationships between GDP and both IM and HS17, but only a long-run relationship with HS22 and a short-run effect on HS19. Following the effects of COVID-19, HS22 will be the fastest market to recover. GDP has the greatest effect on IM in the long run. Granger causality of real GDP was seen running to imports on IM, HS17, and HS19; Openness running to IM and HS19; and exchange rate running to HS17, HS19, HS21, and HS22, with only HS23 unaffected by any factor.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"34 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72800686","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}
H. Khusnah, Agus Faisal, Mardiyah Anugraini, Firdeana Fitrotul Ula, Wahidatul Husnaini
Financial statements as a form of management's responsibility to investors. Financial reports are a medium of communication between management and parties outside the company. The relevance of the information communicated will be lost if there is a slight delay in submission, therefore financial statements must be presented on time. Financial reports that have been published on the IDX are financial statements that have been audited. Investors in the capital market need financial reports that are reliable, relevant, speedy and timely, easy to understand and can be used as comparisons. Financial performance is used by investors as a basis for making decisions to buy or sell stock assets owned by investors. This study aims to empirically examine the moderating effect of KAP size on the effect of firm size on audit delay of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. This study uses quantitative research and uses financial statement data for food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange from 2016-2021. The data analysis technique in this study used partial least squares (PLS). Based on the results of the study, shows that (1) Firm Size has a significant effect on Audit Delay. (2)KAP's reputation can moderate Company Size against Audit Delay
{"title":"The Effect Of Company Size On Audit Delay: The Moderating Role Of Kap's Reputation","authors":"H. Khusnah, Agus Faisal, Mardiyah Anugraini, Firdeana Fitrotul Ula, Wahidatul Husnaini","doi":"10.33086/bfj.v7i2.3295","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.3295","url":null,"abstract":"Financial statements as a form of management's responsibility to investors. Financial reports are a medium of communication between management and parties outside the company. The relevance of the information communicated will be lost if there is a slight delay in submission, therefore financial statements must be presented on time. Financial reports that have been published on the IDX are financial statements that have been audited. Investors in the capital market need financial reports that are reliable, relevant, speedy and timely, easy to understand and can be used as comparisons. Financial performance is used by investors as a basis for making decisions to buy or sell stock assets owned by investors. This study aims to empirically examine the moderating effect of KAP size on the effect of firm size on audit delay of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. This study uses quantitative research and uses financial statement data for food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange from 2016-2021. The data analysis technique in this study used partial least squares (PLS). Based on the results of the study, shows that (1) Firm Size has a significant effect on Audit Delay. (2)KAP's reputation can moderate Company Size against Audit Delay","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"76 ","pages":""},"PeriodicalIF":1.9,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72446025","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}
As the country with the world’s largest Muslim population, Indonesia has the potential to lead the Islamic finance industry. Increased public awareness of halal issues, as well as strong stakeholder support, are critical factors in the growth of Indonesia’s halal industry ecosystem. Islamic banks are included. BUMN Banks’ Sharia Banks, namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah, are no exception, having merged on February 1, 2021. The goal of this study was to see what effect the publication of quarterly financial statements had on the performance of PT Bank Syariah Indonesia’s stock price up to a year after the merger. This study employs secondary data and documentation techniques, with the analysis time period being each quarter in the annual period of 10 days after reporting financial publication reports and 10 days before reporting financial publication reports. Stock prices from that time period, as well as several financial ratios from publicly available financial reports, were used as variables. To test the hypothesis itself, use a ratio scale and the comparative hypothesis method of two paired sample t-tests, as well as the Ryan-Joiner method to test for normality. If the significance value is 0.05 or greater, the data is said to be normally distributed. According to the results of the tests, there were significant differences in BRIS stock prices 10 days before and 10 days after the financial statements were published.
作为世界上穆斯林人口最多的国家，印尼有潜力引领伊斯兰金融行业。公众对清真问题认识的提高，以及利益相关者的大力支持，是印尼清真产业生态系统发展的关键因素。伊斯兰银行也包括在内。BUMN银行旗下的伊斯兰教银行，即伊斯兰教曼迪利银行、伊斯兰教伊斯兰教银行和伊斯兰教伊斯兰教银行，也不例外，已于2021年2月1日合并。本研究的目的是了解季度财务报表的发布对PT Bank Syariah Indonesia在合并后一年内的股价表现有什么影响。本研究采用二手数据和文献技术，分析时间段为财务发布报告后10天和财务发布报告前10天的年度期间的每个季度。该时间段的股价以及公开财务报告中的几个财务比率被用作变量。为了检验假设本身，使用比例量表和两个配对样本t检验的比较假设方法，以及Ryan-Joiner方法来检验正态性。如果显著性值大于等于0.05，则称数据为正态分布。检验结果显示，财务报表公布前10天与公布后10天，BRIS股价存在显著差异。
{"title":"Analysis the Effect of Financial Statement Publication on the Stock Performance of PT Bank Syariah Indonesia Tbk. One Year after the Merger","authors":"Wulansari Wulansari, Diaz Perdana","doi":"10.33086/bfj.v7i2.2827","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.2827","url":null,"abstract":"As the country with the world’s largest Muslim population, Indonesia has the potential to lead the Islamic finance industry. Increased public awareness of halal issues, as well as strong stakeholder support, are critical factors in the growth of Indonesia’s halal industry ecosystem. Islamic banks are included. BUMN Banks’ Sharia Banks, namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah, are no exception, having merged on February 1, 2021. The goal of this study was to see what effect the publication of quarterly financial statements had on the performance of PT Bank Syariah Indonesia’s stock price up to a year after the merger. This study employs secondary data and documentation techniques, with the analysis time period being each quarter in the annual period of 10 days after reporting financial publication reports and 10 days before reporting financial publication reports. Stock prices from that time period, as well as several financial ratios from publicly available financial reports, were used as variables. To test the hypothesis itself, use a ratio scale and the comparative hypothesis method of two paired sample t-tests, as well as the Ryan-Joiner method to test for normality. If the significance value is 0.05 or greater, the data is said to be normally distributed. According to the results of the tests, there were significant differences in BRIS stock prices 10 days before and 10 days after the financial statements were published.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"54 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90819798","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}
COVID-19 pandemic has disrupted the global economy including the hotel industry locally and internationally. It has spread to practically every country in the world. While the survival of the hotel industry was at its stake, there was a need for research to know management's response to this crisis and opted strategies for survival. The purpose of this research is to design a marketing strategy at PrimeBiz Hotel Surabaya that deals with COVID-19. This research was conducted using a qualitative approach based on case studies. This study uses triangulation methods to validate and view from various perspectives. The data collection procedure used in this study was in-depth interviews. The findings of this study indicate that the economic crisis brought on by the coronavirus had an effect on the hotel in Indonesia. Overall, the key findings imply that the PrimeBiz hotel improved and adjusted its marketing mix in response to the issue. The Indonesian PrimeBiz hotel was required to alter its marketing mix as a result of the shift in consumer purchasing behavior, which was a significant factor. In order to prevent the virus from spreading, the Indonesian government and the Public Health Agency put in place measures like social exclusion, travel restrictions, and solid borders.
{"title":"STRATEGIC MARKETING IN CRISIS (COVID-19 PANDEMIC): A STUDY AT PRIMEBIZ HOTEL SURABAYA","authors":"Mohammad Jamil Rizwan, G. Premananto","doi":"10.33086/bfj.v7i2.3355","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.3355","url":null,"abstract":"COVID-19 pandemic has disrupted the global economy including the hotel industry locally and internationally. It has spread to practically every country in the world. While the survival of the hotel industry was at its stake, there was a need for research to know management's response to this crisis and opted strategies for survival. The purpose of this research is to design a marketing strategy at PrimeBiz Hotel Surabaya that deals with COVID-19. This research was conducted using a qualitative approach based on case studies. This study uses triangulation methods to validate and view from various perspectives. The data collection procedure used in this study was in-depth interviews. The findings of this study indicate that the economic crisis brought on by the coronavirus had an effect on the hotel in Indonesia. Overall, the key findings imply that the PrimeBiz hotel improved and adjusted its marketing mix in response to the issue. The Indonesian PrimeBiz hotel was required to alter its marketing mix as a result of the shift in consumer purchasing behavior, which was a significant factor. In order to prevent the virus from spreading, the Indonesian government and the Public Health Agency put in place measures like social exclusion, travel restrictions, and solid borders.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"58 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85623435","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}
Banks are intermediary firms that have an important function in society and countries. Banks’ existence drives the banking industry to increase its financial performance through market ratio growth. This research aims to analyze the influence of CASA and NPM on market ratio for banks listed in the IDX during the period of 2010-2020. The originality of this research is that it focuses on the influence of affordable funds and profitability on market ratio PBV in the banking sector. The research type used is quantitative method with multiple linear regression approach. Sampling techniques used is purposive sampling. The population is 43 banking firms listed in the IDX on December 2020. The sample used is 200 sample data from 21 banks in BUKU II until BUKU IV categories in Indonesia during 11 periods, from 2010-2020. Testing techniques used in this research are descriptive statistics, hypothesis test, and classic assumption test with robust standard error. The research variables consist of a dependent variable (PBV), independent variables (CASA, NPM), control variables (PER, DPR, ROE), and a dummy variable (SOE and private owned). The result of this research is that CASA and NPM have a positive and significant effect on PBV. Hopefully, this research can add consideration for banking management, financial supervisory agencies, investors, and the public about investment making decisions.
{"title":"DETERMINANT EFFECT OT CASA AND NPM ON MARKET RATIO OF BANKS LISTED IN IDX","authors":"Jennifer, W. D. Radianto, Cliff Kohardinata","doi":"10.33086/bfj.v7i2.3490","DOIUrl":"https://doi.org/10.33086/bfj.v7i2.3490","url":null,"abstract":"Banks are intermediary firms that have an important function in society and countries. Banks’ existence drives the banking industry to increase its financial performance through market ratio growth. This research aims to analyze the influence of CASA and NPM on market ratio for banks listed in the IDX during the period of 2010-2020. The originality of this research is that it focuses on the influence of affordable funds and profitability on market ratio PBV in the banking sector. The research type used is quantitative method with multiple linear regression approach. Sampling techniques used is purposive sampling. The population is 43 banking firms listed in the IDX on December 2020. The sample used is 200 sample data from 21 banks in BUKU II until BUKU IV categories in Indonesia during 11 periods, from 2010-2020. Testing techniques used in this research are descriptive statistics, hypothesis test, and classic assumption test with robust standard error. The research variables consist of a dependent variable (PBV), independent variables (CASA, NPM), control variables (PER, DPR, ROE), and a dummy variable (SOE and private owned). The result of this research is that CASA and NPM have a positive and significant effect on PBV. Hopefully, this research can add consideration for banking management, financial supervisory agencies, investors, and the public about investment making decisions.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"6 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82190955","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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