Jurnal Keuangan dan Perbankan

PENGARUH TINGKAT SIGNIFIKANSI KLIEN SERTA JANGKA WAKTU PERIKATAN TERHADAP AKRUAL DISKRESIONER DAN KEPUTUSAN AUDITOR MEMBERIKAN OPINI KELANGSUNGAN HIDUP ENTITAS STUDI EMPIRIS EMITEN BEI TAHUN 2004-2006

DWI MARTANI, S. Angga G — Thu, 19 Jul 2018 00:00:00 +0700

The main objectives of this study is to examine the effects of client significance and audit tenure
on auditor reporting decision making which can be reflected by two audit process output,
discretionary accrual magnitude and going concern opinion. Research sample divided into two
separated groups consist of big 4 affiliated accounting firm and non-big 4 affiliated accounting
firm. The comparison on how each group of accounting firm react to factor that might impaired
their reporting decision can better depict characteristic between groups. Moreover, reaction
comparison can ultimately show any quality difference between segment of accounting firm

ANALISIS PENGARUH PENGETAHUAN TERHADAP KEPERCAYAAN KEPADA BANK SYARIAH

Tati Mariyanti — Thu, 19 Jul 2018 00:00:00 +0700

The developement of islamic bank for last 20 years in Indonesia has quite fast, especially for the percentage of islmic bank contribution to banking industry. However the volume of islamic bank is still less than the volume of conventional bank in Indonesia. This is quite suprising because Islamic bank is a bank which use islamic law as its law, and Indonesia is the country with largest islamic comunity in the world. Fromprevious studiesalsoshowedthat the loyalty of Islamic bankcustomers is questionablebecause mostcustomerschooseIslamic banksbecause oftheprofit, credibility, and competence, not because of religion.

INTEGRITAS DAN EFEKTIFITAS HUKUM DALAM FRAUD PERBANKAN

arus akbar silondae — Thu, 19 Jul 2018 00:00:00 +0700

The purpose of this research is to identify and describe the problems in the banking fraud detection. Although detection of fraud is important to enhance the integrity, but there are many problems that can hinder the implementation of appropriate detection. Based on a review of various studies that have been done, there are four majors causative factor identified through this paper. Firstly analyze the integrity of bank officers and employees as the cause of banking fraud. Secondly, identify the devices of banking laws relating to the prevention of fraud. Third, analyze the effectiveness of the device in the banking law of banking fraud, and fourthly analyze whether the integrity factor or the legal effectiveness factor are more dominant causative in banking fraud. Based on this problem, suggested improvements that need to be applied.