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Banks has an important role in economic cycles throughout the world, including Indonesia. The word Bank itself can be defined as an institution in charge of collecting funds from the public and manage it to be channeled back to the public in the form of credit. However, all of a Bank’s activities are not immune from risk. The examples of such risks include credit risk, liquidity risk and mark…
The purpose of this study was to analyze the effect of the financial performance of the company stock return the consumer goods industry listed on the Indonesia Stock Exchange. Financial performance in this study was measured by stocks Return as a proxy variable. The sample used in this study is the consumer goods industry observation period 2009-2013 are listed in the Indonesia Stock Exchang…
The purpose of this research is to determine the effect of general allocation funds, local revenue, capital expenditures and the income per capita to the level of local independent financial and tax effort at the district / city in the Timor island, Province of East Nusa Tenggara period 2008-2013 by the tax effort itself. Purposive sampling is chosen as the sampling method of this study. The e…
This research aims to observe the reaction on the capital market reaction of announcement merger and acquisition in 2011-2014 by using indicator return and abnormal return. The objective of this research was to examine differences in return and abnormal return before and after the announcement of merger and acquisition. This study uses event study to test hypotheses one and two. The observation…
Accounting information systems and transaction data that is processed to yield useful information for planning, control, and operate a business. This research is a case study on PT. Ganding Toolsindo were concentrated in the manufacturing industry, especially in Indonesia. This research focus is on the company's accounting information systems in relation to internal control, namely the control …
Textile and Garment industries in Indonesian have experienced a decline in sales due to the global crisis of 2008 until now. In addition, high level in competition with foreign with product such as products from China, Korea, and Thailand further suppressed the existence of domestic textile and garment industries. This research aimed to predict the potential for financial distress in the textil…
As Islamic banks, BNI Syariah strive to always apply the principles of Sharia in running Harikusumo Card. This can be seen from BNI Syariah business in credit card products Improving sharia, by always consult with Sharia Supervisory Board at BNI Syariah in order to avoid the practice of riba, gharar and israf. BNI Syariah does some things, which is giving the code to ensure that Hasanah Card ca…
Going concern is one of essential things for user to make a financial decision. A going concern opinion usually use and help stakeholder to detect whether an entity is able to maintain its operation for the next years. This research aims to explore factors that caused the issuance of going concern audit report by auditor. This research tested 5 independent variables: current assets/current liab…
One of the reliable references as a base of decision may be obtained if the financial statements have relevant and reliable information. The loss of relevance of such information could reduce or eliminate the ability of the financial statements as the prediction tool for the user. This represents of the importance of timeliness, the presentation of the annual financial statements to the pub…
The purpose of this study is to find the impact of efficiency against lending. Independent variable include ratio of operational costs against operating income (BOPO), and the control variables are Return On Assets (ROA) and Non Performing Loan (NPL).Sample consist of commercial banks registered in Indonesian Stock Exchange (IDX) in 2009-2014 was chosen. The result of the study shows that B…