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This study intends to compare bank financial performance in terms of net income before and after applying PSAK 71 to CKPN in terms of bank credit, capital, and financial performance. This research employs quantitative data in the form of published bank financial statements and the bank's financial ratios to analyze the impact of the new PSAK 71. The results of this study show that PSAK 71 adoption has a favorable effect and that it can provide useful data for financial report users to estimate total, period, and future cash flow uncertainty. However, there are some adverse effects, such as a rise in CKPN and a decrease in KPPM (or Capital Adequacy Ratio). The CKPN will rise by up to 50%, while the KPPM will fall by 5%. Because the decrease of CKPN could have an impact on the Bank performance and there will be more risk to be managed by the Bank, it is crucial for the Bank to make solid preparations from the strategic viewpoint, technical, and operational side.

This study aims to study how non-performing loans (NPL) and operational costs affect the return on assets (ROA) of state-owned banks. Corporate banking from all companies was sampled from four state-owned institutions: Bank Mandiri Tbk, Bank Rakyat Indonesia Tbk, Bank Negara Indonesia Tbk, and Bank Tabungan Negara Tbk. The method used in this research is a quantitative method. The data used to create this visualization is taken from the annual report submitted by the Indonesian Stock Exchange's Financial and Trade Regulatory Agency. The data in this study were analyzed using SPSS, which carried out various tests and statistical analysis, including descriptive analysis, the classical assumption test, multiple regression analysis, and the t test. The results of this study show that non-performing loans (NPLs) have a negative impact on BUMN banking ROA with large margins from 2014 to 2020. This indicates that when non-performing loans (NPL) increase, the return on assets (ROA) decreases, and vice versa. The impact of state-owned banking operational costs on return on assets (ROA) between 2014 and 2020 is negative and substantial. Simply put, the higher the BOPO, the greater the ROA.

Stock prices change from time to time along with the latest conditions and information derived by investors dealing with the outlook for the company. Changes in stock prices are probably triggered by various factors, both internal and external, coming the company. Internal factors used in this study are price earnings ratio, return on assets, systematic risk, while external factors used are inflation, interest rates, and oil prices. The purpose of this study is to identify factors affecting stock pricing in the consumer goods industry, and determine which factors are most influential on stock prices company. The data used in this study were collected during the period from 2008 to 2015 of companies in consumer goods industry listed on the Indonesia Stock Exchange, and samples were taken from 18 companies. Panel data regression methods have been used to explain factors affecting the stock pricing of the company. Regression result indicates that price earnings ratio, return on assets, and Oil Prices have a positive impact on company stock prices, while inflation has a negative impact on company stock prices. Moreover, systematic risk and interest rate not impact the stock price of the company.

Pentingkah Good Corporate Governance bagi Audit Report Lag ? Penelitian ini bertujuan menelaah pentingnya Good Corporate Governance bagi audit report lag . Penelitian ini menggunakan metode analisis regresi multiple. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 14 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Hasil penelitian menunjukkan independensi komite audit, rapat komite audit, ukuran dewan komisaris, ukuran perusahaan memiliki berpengaruh negatif terhadap audit report lag . Selanjutnya dewan komisaris dan KAP Big 4 tidak memiliki berpengaruh terhadap audit report lag . Abstract: Is Good Corporate Governance Important for Audit Report Lag? The purpose of this research is to examine the importance of good corporate governance for audit report lag. This research uses multiple regression analysis. The sampling technique is purposive sampling with a total sample of 14 non financial companies listed on the Indonesia Stock Exchange in 2014-2015. The results shows that the independence of the audit committee, audit committee meeting, board size, and the size of the company has a negative effect on the audit report lag. Then, the commissioners and Big 4 accounting firm has no effect on the audit report lag.

This study aims to determine transparency and accountability in West Bandung Regency SKPD and the influence of transparency and accountability on the performance of government agencies in West Bandung Regency SKPD both partially and simultaneously. The type of research used is explanatory. The population in this study were 27 Regional Work Unit (SKPD) in West Bandung Regency. Hypothesis testing was tested using t test and F test. Based on the results of the study showed that transparency and accountability in SKPD West Bandung Regency was good, the results of hypothesis testing showed that transparency and accountability affect the performance of government agencies both partially and simultaneously. Keywords: Transparency, Accountability and Performance of Government Agencies. Abstrak. Penelitian ini bertujuan untuk mengetahui transparansi dan akuntabilitas di SKPD Kabupaten Bandung Barat serta pengaruh transparansi dan akuntabilitas terhadap kinerja instansi pemerintah pada SKPD Kabupaten Bandung Barat baik secara parsial maupun secara simultan. Jenis penelitian yang digunakan adalah explanatory. Populasi dalam penelitian ini adalah 27 Satuan Perangkat Kerja Daerah (SKPD) di Kabupaten Bandung Barat. Pengujian hipotesis diuji dengan menggunakan uji t dan uji F. Berdasarkan hasil penelitian menunjukan bahwa transparansi dan akuntabilitas di SKPD Kabupaten Bandung Barat sudah baik, hasil pengujian hipotesis menunjukkan bahwa transparansi dan akuntabilitas berpengaruh terhadap kinerja instansi pemerintah baik secara parsial maupun secara simultan. Kata kunci : Transparansi, Akuntabilitas dan Kinerja Instansi Pemerintah

Telaah Enterprise Risk Management melalui Corporate Governance dan Konsentrasi Kepemilikan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Corporate governance dan kepemilikan terkonsentrasi dengan enterprise risk management . Penelitian ini menggunakan analisis regresi berganda sebagai alat pengujian. Sampel yang digunakan dalam penelitian ini adalah 50 perusahaan manufaktur terdaftar di BEI. Adapun tahun yang digunakan sebagai dasar pengambilan sampel adalah 2013-2014. Hasil penelitian menunjukkan temuan bahwa keberadaan corporate governance berpengaruh signifikan terhadap Enterprise risk management . Sedangkan variabel konsentrasi kepemilikan tidak memiliki pengaruh yang signifikan terhadap Enterprise risk management . Abstract: Assessing Enterprise Risk Management through Corporate Governance and Ownership Concentration. The purpose of this research is to determine the influence of corporate governance and concentrated of ownership with enterprise risk management. This research uses multiple regression analysis as a testing tool. The sample that is used in this study is 50 manufacturing companies which is listed in the Indonesia Stock Exchange. The year that is used as the basis of sampling is 2013-2014. The result of this reseacrh is a significant effect on corporate governance in Enterprise risk management. While, variable of concentration of ownership has no significant influence in enterprise risk management.

In general purpose of a company is to look for the highest profit. An increase in profits shows the company’s performance is good, to ensure that the company’s performance is good, it must be supported by a business strategy and good corporate governance. The purpose of this study is to analyze business strategies and good corporate governance, both partially and simultaneously affect the company’s performance. Sampling technique used in this study non probability namely census sampling which is 46 census sampling. Based on the results of the study, it can be concluded that business strategies and good corporate governance both partially and simultaneously influence the company’s performance