15 articles in this issue
Reni Yendrawati,Wahyu Agung Setyo Nugroho
Many companies conducted earnings management in order to attract potential investors. The extent to whichthose companies undertook profit management was influenced by many factors, such as: ownership structure,company size and corporate governance practic... see more
Makaryanawati Makaryanawati
The objective of this study was to determine the capital market reaction on the announcement of CorporateGovernance Perception Index (CGPI) 2011. The variables used in this study were stock prices over the closingprice and trading volume of shares. The ty... see more
Sugeng Haryanto
The company financial management should be able to meet the needs of the funds that would be used to operateor expand their businesses. Financing the use of corporate funds was faced to a choice: debt or raise capital withthe level of consequence risk of ... see more
M. Syahirman Yusi
The objective of this study was to obtain the empirical evidence about the effect of financial development modeltoward the agribusiness small scale enterprises in South Sumatera. Primary data was collected through surveytechnique from 142 samples. Respond... see more
Moch. Fathony
The objective of this study was to evaluate the performance of the technical efficiency of domestic banks andforeign banks in Indonesia during the period 2008-2009 using a two-stage analysis. The first phase of testingusing the method of Data Envelopment ... see more
Muhammad Syafii Antonio,Hilman Fauzi Nugraha
Syariah banking was getting criticisms because it was not able to do its reality as the Islamic value manifestationwhich could be felt by people. These criticisms at least could be related to some indicators like contractdomination of non-profit sharing (... see more
Muchlis Yahya
banking. Shariah banking customers were divided into Moslem customers that only saved money at shariahbank (n1), Moslem customers that saved money both in shariah and conventional banks (n2), non-Moslemcustomers (n3). This study used primary data through ... see more
Endri Endri
The objective of this study was to examines the relationship among ownership structure, the proportion ofindependent commissioner board and syariah banking performance. This study employed a stepwise regressionmethod to test the hypothesis that ownership ... see more
Imam Mukhlis
This paper investigated the determinants of the profitability of syaria banking in Indonesia for 2008-2010.The objects were Bank Muamalat, Bank Mega Syariah, Bank BNI Syariah, Bank BRI Syariah, and BankSyariah Mandiri. The profitability of syaria bank as ... see more
Abdul Manap Pulungan,Ahmad Erani Yustika
After economy crisis in 1997/1998, gradually banking intermediation had held its function again although untilnow it was still far from what it was hoped. Some banks had already fulfilled the regulation of Indonesia Bank togive credit more than 78% (LDR),... see more
Yenny Sugiarti
This paper investigated the performance of intellectual capital of Indonesian banking industry for the period2007-2009. It sought to measure the Value Added Intellectual Coefficient (VAICTM) and to analyze the performanceof Indonesian banks. The Pulic mod... see more
Bestari Dwi Handayani
The focus of this research was on corporate banking sector. Based on the background, the problem in this studywas the influence of CSR parameters (community, employment, product and consumer, and environment)toward return on assets as the proxy of banking... see more
Ni Made Savitri Anggraeni,Ni Nyoman Kerti Yasa
Banking industry had developed rapidly. It caused the competition and increasing the number of customersbecame difficult. An optimal e-service quality expected to meet the expectations of customers, so the companywas able to win the market competition and... see more
Krisnata Dwi Suyanto,Supramono Supramono
Tax aggressive was the action designed to reduce taxable income appropriate to tax plan, which could be legalor illegal. This study investigated if extent of liquidity, leverage, independent commissioners and earningmanagement affected corporate tax aggre... see more
Christine Dwi Karya Susilawati,Lidya Agustina,Se Tin
In the last several years, there had been an increase on the research emphasized on the agent-principal conceptat financial corporation. The objective of this research was to test empirically the agency concept and theirrelation toward the debt policy of ... see more