2017http://repository.president.ac.id/xmlui/handle/123456789/41142024-03-29T04:48:49Z2024-03-29T04:48:49ZDETERMINANTS OF AUDIT REPORT DELAY IN NON-FINANCIAL LQ 45 COMPANIES - INDONESIASantosa, SetyariniYulia Abidinhttp://repository.president.ac.id/xmlui/handle/123456789/116272023-08-16T01:57:03Z2017-01-01T00:00:00ZDETERMINANTS OF AUDIT REPORT DELAY IN NON-FINANCIAL LQ 45 COMPANIES - INDONESIA
Santosa, Setyarini; Yulia Abidin
Audit Report Delay is a length of time between financial report date and audit report date
which give impact to the timeliness of that financial report for decision making. Audit report
delay depends on many factors. This research will analyse several variables which are Audit
Firm Type, Profitability, Leverage, Audit Effort, Absolute Level of Accrual, and Client Business
Size. The sample of this research is the non-financial LQ-45 companies in Indonesia for the
period of 2012 – 2015. The method used is Ordinary Least Squared (OLS) Regression model.
This research found that only Audit Effort variable has significant influence to Audit Report
Delay, whereas Audit Firm Type, Profitability, Leverage, Absolute Level of Accrual, and Client
Business Size do not have significant influence to the Audit Report Delay in non-financial LQ
45 Companies in Indonesia for the period of 2012 – 2015.
The 1st International Conference on Family Business and Entrepreneurship, 2017. p.543-559.
2017-01-01T00:00:00ZTECHNICAL EFFICIENCY AND THE DETERMINANTS OF PRICE BOOK VALUE: AN EMPIRICAL STUDY OF CATEGORY-IV BANKS IN INDONESIA STOCK EXCHANGESetiawan, Chandra and Felicia Putri Tjiasakahttp://repository.president.ac.id/xmlui/handle/123456789/106842023-01-24T04:31:41Z2017-01-01T00:00:00ZTECHNICAL EFFICIENCY AND THE DETERMINANTS OF PRICE BOOK VALUE: AN EMPIRICAL STUDY OF CATEGORY-IV BANKS IN INDONESIA STOCK EXCHANGE
Setiawan, Chandra and Felicia Putri Tjiasaka
This research aimed to empirically determine the value relevance of price to book value
(PBV) and technical efficiency (TE) within Category-IV banks in Indonesia Stock Exchange
in the time horizon of 1Q2007 to 4Q2015. This research uses time series and quarterlypublished financial statement from the listed Category-IV banks. In term of variables that
determine PBV by using panel least square, the research reveals that pre-provision operating
profit (PPOP) and return on total assets (ROTA) have positive and significant effect towards
PBV, while non-performing loan (NPL) and dividend yield have negative and significant
effect towards PBV. Contrarily, firm size has negative and insignificant effect towards PBV.
Additionally, the result of data envelopment analysis (DEA) which is used to measure
technical efficiency, indicates that PT. Bank Mandiri Tbk. (BMRI) is the most efficient
Category-IV bank. BMRI led with average technical efficiency score of 98.95%, followed by
PT. Bank Rakyat Indonesia Tbk. (BBRI) 98.02%, PT. Bank Negara Indonesia Tbk. (BBNI)
96.04% and PT. Bank Central Asia Tbk. 94.94%. The average technical efficiency of
Category-IV banks within the period of research is 96.99%.
Makalah ini dipresentasikan pada Proceedings of 12th Asia-Pacific Business Research Conference
27 – 28 February, 2017, Concorde Hotel, Kuala Lumpur, Malaysia.
2017-01-01T00:00:00ZEXAMINING BANKS PROFITABILITY AND BANKS EFFICIENCY OF ISLAMIC COMMERCIAL BANKS IN INDONESIASetiawan, Chandra and Onie Insany Kodratillahhttp://repository.president.ac.id/xmlui/handle/123456789/106832023-01-24T04:15:12Z2017-01-01T00:00:00ZEXAMINING BANKS PROFITABILITY AND BANKS EFFICIENCY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA
Setiawan, Chandra and Onie Insany Kodratillah
This research investigates: first, the Return on Assets (ROA)
determinants of Islamic commercial banks in Indonesia period of
2012Q1 – 2016Q2 using panel least square by adopting Fixed Effect
Method (FEM); second, measuring the technical efficiency level using
Data Envelopment Analysis (DEA) approach; third, the relationship
between technical efficiency and Return on Assets (ROA) using
simple regression. This research uses time series and quarterly
published report data from Central Bank (Bank Indonesia). The results
as follows: Size (log total assets), Operational Efficiency Ratio (OER),
Net Profit Margin ratio (NPM), Financing to Deposit Ratio (FDR), and
BI rate have partially and simultaneously significant effect toward
Return on Assets (ROA). The average technical efficiency of Islamic
commercial banks is 0.919 or 91.9%. This finding indicates that Bank
Negara Indonesia Syariah (BNIS) in the research period as the most
technical efficiency. It shows that in overall Islamic commercial banks
is still inefficient in managing their performance. The finding reveals
there is no significant relationship between Technical Efficiency and
Return on Asset
Makalah ini dipresentasikan pada Proceedings of 12th Asia-Pacific Business Research Conference 27 - 28 February, 2017, Concorde Hotel, Kuala Lumpur, Malaysia. p. 1-15.
2017-01-01T00:00:00ZBANKS EFFICIENCY AND THE DETERMINANTS OF NON PERFORMING FINANCING OF FULL-FLEDGED ISLAMIC BANKS IN INDONESIASetiawan, Chandra and Magdalena Sherwinhttp://repository.president.ac.id/xmlui/handle/123456789/106802023-01-18T08:36:42Z2017-01-01T00:00:00ZBANKS EFFICIENCY AND THE DETERMINANTS OF NON PERFORMING FINANCING OF FULL-FLEDGED ISLAMIC BANKS IN INDONESIA
Setiawan, Chandra and Magdalena Sherwin
This paper investigates the efficiency of Indonesian Full-fledged Islamic Banks by employing Data Envelopment Analysis (DEA) approach; the determinants of non-performing financing (NPF) during the period 2012(Q1) to 2016(Q2) by using Panel Least Square for fixed effect model; the inter-temporal relationships between banks efficiency and NPF are run using VAR model to test the two hypotheses: „Bad Debt‟ and „Bad Management‟. This research uses quarterly published reports data of Central Bank of Indonesia (Bank Indonesia) and Financial Service Authority of Indonesia (Otoritas Jasa Keuangan Indonesia) with 4 Islamic banks as the sample of research. The overall results show that Exchange rate, Return on Asset Ratio (ROA), Financing to Deposit Ratio (FDR), Size have a negative and significant effect on NPF, while BI rate have a positive and significant effect on NPF. The finding of DEA indicates the mean score of Full-fledged Islamic banks in Indonesia is approach to efficient with the score 96.54% and Bank Rakyat Indonesia Syariah (BRIS) is the most technical efficient. The result shows that Full-fledged Islamic banks in Indonesia is not support the „bad management‟ and „Bad Luck‟ hypothesis, probably the averagely NPF of full-fledged is 4.5 % that is still bellow of the critical standard of Bank Indonesia.
Makalah ini dipresentasikan pada Proceedings of 12th Asia-Pacific Business Research Conference
27 - 28 February, 2017, Concorde Hotel, Kuala Lumpur, Malaysia.
2017-01-01T00:00:00Z