http://repository.president.ac.id/xmlui/handle/123456789/4114 2026-04-17T01:41:29Z 2026-04-17T01:41:29Z Santosa, Setyarini Yulia Abidin http://repository.president.ac.id/xmlui/handle/123456789/11627 2023-08-16T01:57:03Z 2017-01-01T00:00:00Z

DETERMINANTS 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.

2017-01-01T00:00:00Z Setiawan, Chandra and Felicia Putri Tjiasaka http://repository.president.ac.id/xmlui/handle/123456789/10684 2023-01-24T04:31:41Z 2017-01-01T00:00:00Z

TECHNICAL 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.

2017-01-01T00:00:00Z Setiawan, Chandra and Onie Insany Kodratillah http://repository.president.ac.id/xmlui/handle/123456789/10683 2023-01-24T04:15:12Z 2017-01-01T00:00:00Z

EXAMINING 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.

2017-01-01T00:00:00Z Setiawan, Chandra and Magdalena Sherwin http://repository.president.ac.id/xmlui/handle/123456789/10680 2023-01-18T08:36:42Z 2017-01-01T00:00:00Z

BANKS 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