1 |
Jubaedah, J., Yulivan, I., & Abdul Hadi, A. R. (2016). The influence of financial performance, capital structure and macroeconomic factors on firm's value: Evidence from textile companies at Indonesia stock exchange. Applied Finance and Accounting, 2(2), 18-29. https://doi.org/10.11114/afa.v2i2.1403
DOI
|
2 |
Juniar, A., & Fadah, I. (2019). Efficient financial management strategy for Indonesian health BPJS. International Journal of Scientific and Technology Research, 8(7), 403-407. http://www.ijstr.org/final-print/july2019/Efficient-Financial-Management-Strategy-For-Indonesian-Health-Bpjs.pdf
|
3 |
Almilia, L. S., & Budisusetyo, S. (2008). Corporate Internet reporting of the banking industry and LQ45 firms: An Indonesia example. The 1st Parahyangan International Accounting & Business Conference, Bandung, Indonesia, 4-5 May 2017 (pp. 1-26). https://doi.org/10.2139/ssrn.1218947
DOI
|
4 |
Alsartawi, A. M. (2018). Online financial disclosure and firms' performance. World Journal of Entrepreneurship, Management, and Sustainable Development, 14(2), 178-190. https://doi.org/10.1108/wjemsd-11-2017-0082
DOI
|
5 |
Altman, E. I. (1968). Financial ratios, discriminant analysis, and the prediction of corporate bankruptcy. The Journal of Finance, 23(4), 589-609. https://doi.org/10.2307/2978933
DOI
|
6 |
Apergis, N., & Lau, C. K. M. (2017). How deviations from FOMC's monetary policy decisions from a benchmark monetary policy rule affect bank profitability: Evidence from U.S. Banks. Journal of Financial Economic Policy, 9(4), 354-371. https://doi.org/10.1108/JFEP-02-2017-0008
DOI
|
7 |
Arner, D., Barberis, J., & Buckley, R. (2017). FinTech, RegTech, and the reconceptualization of financial regulation. Northwestern Journal of International Law & Business, 37(3), 371-413. https://doi.org/10.1177/0027950111411368
DOI
|
8 |
Ashbaugh, H., Johnstone, K. M., & Warfield, T. D. (1999). Corporate reporting on the Internet. Accounting Horizons, 13(3), 241-257. https://doi.org/10.2308/acch.1999.13.3.241
DOI
|
9 |
Abdullah, M., Janor, H., Hamid, M., & Yatim, P. (2017). The effect of enterprise risk management on firm value: Evidence from Malaysian technology firms. Jurnal Pengurusan, 49, 3-11. https://doi.org/10.17576/pengurusan-2017-49-01
DOI
|
10 |
Adityawarman, A., & Khudri, T. B. Y. (2018). The impact of internet financial reporting practices on the company's market value: A study of listed manufacturing companies in Indonesia. In: 6th International Accounting Conference (IAC 2017), Yogyakarta, Indonesia, August 27-29, 2017 (pp. 48-53). https://doi.org/10.2991/iac-17.2018.9
DOI
|
11 |
Shahwan, Y. (2018). The mediating effect of investment decisions and financing decisions on the influence of capital structure against corporate performance: Evidence from Jordanian listed commercial banks. Academy of Accounting and Financial Studies Journal, 22(6), 1-20.
|
12 |
Iqbal, J., & Azher, S. (2014). Value-at-risk and expected stock returns: Evidence from Pakistan. The Lahore Journal of Economics, 19(2), 71-100. https://doi.org/10.35536/lje.2014.v19.i2.a3
DOI
|
13 |
Jaiyeoba, H., Adewale, A., & Ibrahim, K. (2018). Measuring efficiencies of Bangladeshi and Indonesian microfinance institutions: A data envelopment analysis and latent growth curve modeling approach. International Journal of Bank Marketing, 36(2), 305-321. http://irep.iium.edu.my/56333/
DOI
|
14 |
Vikas, & Bansal, R. (2019). Efficiency Evaluation of Indian Oil and Gas Sector: Data Envelopment Analysis. International Journal of Emerging Markets, 14(2), 362-378. https://doi.org/10.1108/IJoEM-01-2018-0016
DOI
|
15 |
Tupa, J., Simota, J., & Steiner, F. (2017). Aspects of risk management implementation for industry 4.0. Procedia Manufacturing, 11, 1223-1230. https://doi.org/10.1016/j.promfg.2017.07.248
DOI
|
16 |
Veeraraghavan, K. (2018). Effect of financial management practices on the financial performance of small and medium enterprises in Puducherry, India. International Journal of Management Studies, V(4), 51-63.
DOI
|
17 |
Sawik, B. T. (2012). Conditional value-at-risk vs. value-at-risk to multi-objective portfolio optimization. Applications of Management Science, 15, 277-305. https://doi.org/10.1108/s0276-897620140000017019
DOI
|
18 |
Senol, Z., Karaca, S. S., & Erdogan, S. (2017). The effects of financial risk management on firm's value: An empirical evidence from Borsa Istanbul stock exchange. Financial Studies, 4, 27-45. ftp://www.ipe.ro/RePEc/vls/vls_pdf/vol21i4p27-45.pdf
|
19 |
Sia, C. J., Brahmana, R., & Memarista, G. (2018). Corporate Internet reporting and firm performance: Evidence from Malaysia. Contemporary Economics, 12(2), 153-164. https://doi.org/10.5709/ce.1897-9254.269
DOI
|
20 |
Sucuahi, W., & Cambarihan, J. M. (2016). Influence of profitability on the firm value of diversified companies in the Philippines. Accounting and Finance Research, 5(2), 149-153. https://doi.org/10.5430/afr.v5n2p149
DOI
|
21 |
Fama, E. F. (1978). The effects of a firm's investment and financing decisions on the welfare of its security holders. The American Economic Review, 68(3), 272-284. https://www.jstor.org/stable/1805260?seq=1
|
22 |
Farrell, M. J. (1957). The measurement of productive efficiency. Journal of the Royal Statistical Society, 120(3), 253-290. http://goo.gl/AFhm2N
DOI
|
23 |
Hajering, M., Dani, I., & Su'un, M. (2018). The influence of investment decisions, funding decisions, and dividend policies on financial performance and the value of banking companies listed in the Indonesia Stock Exchange. International Journal of Business and Management Invention (IJBMI), 7(10 ), 63-71. http://www.ijbmi.org/papers/Vol(7)10/Version-1/G0710016371.pdf
|
24 |
Gaio, L. E., Pimenta Junior, T., Lima, F. G., Passos, I. C., & Stefanelli, N. O. (2018). Value-at-risk performance in emerging and developed countries. International Journal of Managerial Finance, 14(5), 591-612. https://doi.org/10.1108/IJMF-10-2017-0244
DOI
|
25 |
Gan, V. B. Y. (2018). Two sides of the same coin insolvency risk measurement and capital adequacy rules for Basel III. SSRN Electronic Journal, January 2017, 1-37. https://doi.org/10.2139/ssrn.2948855
DOI
|
26 |
Gandhi, A. V., & Sharma, D. (2018). Technical efficiency of private sector hospitals in India using data envelopment analysis. Benchmarking: An International Journal, 25(9), 3570-3591. https://doi.org/10.1108/BIJ-06-2017-0135
DOI
|
27 |
Horvat, D., Stahlecker, T., Zenker, A., Lerch, C., & Mladineo, M. (2018). A conceptual approach to analyzing manufacturing companies' profiles concerning industry 4.0 in emerging economies. 28th International Conference on Flexible Automation and Intelligent Manufacturing (FAIM2018), Columbus, OH, USA, June 11-14, 2018 (pp.419-426). https://doi.org/10.1016/j.promfg.2018.10.065
DOI
|
28 |
Sumani, S., & Suryaningsih, I. B. (2020). Intellectual capital, capital structure, and growth of the company and its implications on value index formers LQ-45. International Journal of Scientific and Technology Research, 9(1), 4182-4189. https://doi.org/10.31838/jcr.07.15.40
DOI
|
29 |
Sudiyatno, B., Puspitasari, E., & Sudarsi, S. (2017). Working capital, firm performance, and firm value: An empirical study in the manufacturing industry on the Indonesia stock exchange. Economics World, 5(5), 444-450. https://doi.org/10.17265/2328-7144/2017.05.007
DOI
|
30 |
Sullivan, E. J. (2008). A.D. Roy: The forgotten father of portfolio theory. Northeastern Association of Business, Economics, and Technology Proceedings, 255-260. https://doi.org/10.1108/s0743-4154(2011)000029a008
DOI
|
31 |
Tabash, M. I. (2019). An empirical investigation on the relation between disclosure and financial performance of Islamic banks in the United Arab Emirates. Journal of Asian Finance, Economics, and Business, 6(4), 27-35. https://doi.org/10.13106/jafeb.2019.vol6.no4.27
DOI
|
32 |
Tandiontong, M., & Rusdin. (2015). Funding policy, investment policy, and the implication to company's value. Australian Journal of Basic and Applied Sciences, 9(37), 57-64. https://repository.maranatha.edu/22802/
|
33 |
Taylor, F. W. (1911). The principles of scientific management. New York, NY: Harper and Brothers Publisher.
|
34 |
Teymouri, M., & Ashoori, M. (2011). The impact of information technology on risk management. Procedia Computer Science, 3, 1602-1608. https://doi.org/10.1016/j.procs.2011.01.056
DOI
|
35 |
Treynor, J. L. (1962). Toward a theory of market value of risky assets. Journal of Investment Management, 1(2), 6072-6091. https://faculty.fuqua.duke.edu/-charvey/Teaching/BA453_2006/French_Treynor_CAPM.pdf
|
36 |
Nassar, S. (2016). The impact of capital structure on the financial performance of the firms : Evidence from Borsa Istanbul business. Journal of Business & Financial Affairs, 5(2), 1-4. https://doi.org/10.4172/2167-0234.100017
DOI
|
37 |
Musallam, S. R. M. (2018). The direct and indirect effect of the existence of risk management on the relationship between the audit committee and corporate social responsibility disclosure. Benchmarking: An International Journal, 25(9), 4125-4138. https://doi.org/10.1108/BIJ-03-2018-0050
DOI
|
38 |
Myers, S. C. (1984). The capital structure puzzle. The Journal of Finance, 39(3), 575-592. https://doi.org/10.1111/j.1540-6261.1984.tb03646
DOI
|
39 |
Nanda, S. T., Zenita, R., Anita, R., & Abdillah, M. R. (2019). The role of the investment opportunity is set on a financially distressed firm's value. International Journal of Engineering & Technology, 8(1.8), 154-158. https://doi.org/10.14419/ijet.v8i1.8.26226
DOI
|
40 |
Nguyen, H. T., & Nguyen, A. H. (2020). The impact of capital structure on firm performance: Evidence from Vietnam. Journal of Asian Finance, Economics, and Business, 7(4), 97-105. https://doi.org/10.13106/JAFEB.2020.VOL7.NO4.97
DOI
|
41 |
Nguyen, P., & Nguyen, A. (2015). The effect of corporate social responsibility on firm risk. Social Responsibility Journal, 11(2), 324-339. https://doi.org/10.1108/SRJ-08-2013-0093
DOI
|
42 |
Ofori-Sasu, D., Abor, J. Y., & Mensah, L. (2019). Funding structure and technical efficiency: A data envelopment analysis (DEA) approach for banks in Ghana. International Journal of Managerial Finance, 15(4), 425-443. https://doi.org/10.1108/IJMF-01-2018-0003
DOI
|
43 |
Efni, Y. (2017). The mediating effect of investment decisions and financing decisions on the effect of corporate risk and dividend policy against corporate value. Investment Management and Financial Innovations, 14(2), 27-37. https://doi.org/10.21511/imfi.14(2).2017.03
DOI
|
44 |
Olowookere, T., & Agbesanya, E. O. (2018). Effect of internet financial reporting on stock prices and a dividend yield of quoted non-financial companies in Nigeria. Research Journal of Finance and Accounting, 9(8), 120-129. https://iiste.org/Journals/index.php/RJFA/article/view/42018
|
45 |
Desai, C., & Nguyen, K. (2015). What explains the change in a firm's idiosyncratic volatility after a dividend initiation? Managerial Finance, 41(11), 1138-1158. https://doi.org/10.4324/9780080938196
DOI
|
46 |
Deswanto, R. B., & Siregar, S. V. (2018). The associations between environmental disclosures with financial performance, environmental performance, and firm value. Social Responsibility Journal, 14(1), 180-193. https://doi.org/10.1108/SRJ-01-2017-0005
DOI
|
47 |
Devie, D., Liman, L. P., Tarigan, J., & Jie, F. (2019). Corporate social responsibility, financial performance, and risk in the Indonesian natural resources industry. Social Responsibility Journal, 16(1), 73-90. https://doi.org/10.1108/SRJ-06-2018-0155
DOI
|
48 |
Dinh, H. T., & Pham, C. D. (2020). The effect of capital structure on the financial performance of Vietnamese listing pharmaceutical enterprises. Journal of Asian Finance, Economics, and Business, 7(9), 329-340. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.329
DOI
|
49 |
Donaldson, G. (1961). Corporate debt capacity: A study of corporate debt policy and the determination of corporate debt capacity. The Journal of Finance, 17(3), 554-555. https://doi.org/10.2307/2977084
DOI
|
50 |
Dwijayani, H., Surachman, M., Sumiati, K., & Djawahir, A. (2017). The influence of the investment policy and information asymmetry. International Journal of Economic Perspectives, 11(3), 2036-2042. http://jemp.org/volume-11-issue-3-2036-2042/
|
51 |
Eldomiaty, T. I., Atia, O., Badawy, A., & Hafez, H. (2014). Mutual benefits of transferring stock risks to dividend policy. Journal of Economic and Administrative Sciences, 30(2), 131-158. https://doi.org/10.1108/jeas-05-2013-0016
DOI
|
52 |
Saksonova, S. (2014). The role of net interest margin in improving banks' asset structure and assessing the stability and efficiency of their operations. Procedia - Social and Behavioral Sciences, 150, 132-141. https://doi.org/10.1016/j.sbspro.2014.09.017
DOI
|
53 |
Omran, M. A., & Ramdhony, D. (2016). Determinants of Internet financial reporting in African markets: The case of Mauritius. The Journal of Developing Areas, 50(4), 1-18. https://doi.org/10.1353/jda.2016.0150
DOI
|
54 |
Ross, S. A. (1977). The determination of financial structure: the incentive-signaling approach. The Bell Journal of Economics, 8(1), 23-40. https://doi.org/10.2469/dig.v27.n1.2
DOI
|
55 |
Roy, A. D. (1952). Safety first and the holding of assets. Econometrica, 20(3), 431-449. https://doi.org/10.1177/002795018109800105
DOI
|
56 |
Sari, E., Suhadak, S., Rahayu, S. M., & Solimun. (2018). The effects of Tier-1 capital, risk management, and profitability on the performance of Indonesian commercial banks. International Journal of Law and Management, 60(5), 1074-1086. https://doi.org/10.1108/IJLMA-05-2017-0109
DOI
|
57 |
Jorion, P. (2001). Value at risk the new benchmark for managing financial risk. New York: McGraw-Hill Companies, Inc.
|
58 |
Khalil, S., & O'Sullivan, P. (2017). Corporate social responsibility: Internet social and environmental reporting by banks. Meditari Accountancy Research, 25(3), 414-446. https://doi.org/10.1108/MEDAR-10-2016-0082
DOI
|
59 |
Kavassalis, P., Stieber, H., Breymann, W., Saxton, K., Gross, F. J., & Joseph, F. (2017). An innovative regtech approach to financial risk monitoring and supervisory reporting. The Journal of Risk Finance, 19(1), 39-55. https://doi.org/10.1108/JRF-07-2017-0111
DOI
|
60 |
Keliwon, K. B., Shukor, Z. A., & Hassan, M. S. (2018). Internet financial reporting (IFR) disclosure position and firm value. Asian Journal of Accounting and Governance, 9, 111-121. https://doi.org/10.17576/ajag-2018-09-10
DOI
|
61 |
Khanifah, K., Hardiningsih, P., Darmaryantiko, A., Iryantik, I., & Udin, U. (2020). The effect of corporate governance disclosure on banking performance: Empirical evidence from Iran, Saudi Arabia, and Malaysia. Journal of Asian Finance, Economics, and Business, 7(3), 41-51. https://doi.org/10.13106/jafeb.2020.vol7.no3.41
DOI
|
62 |
Kwateng, K. O., Wusu, O. E. E., & Amanor, K. (2019). Exploring the effect of online banking on bank performance using data envelopment analysis. Benchmarking: An International Journal, 27(1), 137-165. http://jjmie.hu.edu.jo/vol13-1/jjmie_30_19-01.pdf
DOI
|
63 |
Lopez-Arceiz, F. J., Torres, L., & Bellostas, A. J. (2019). Is online disclosure the key to corporate governance? Online Information Review, 43(5), 893-921. https://doi.org/10.1108/OIR-06-2018-0191
DOI
|
64 |
Majumder, M. T. H., & Li, X. (2018). Bank risk and performance in an emerging market setting: The case of Bangladesh. Journal of Economics, Finance and Administrative Science, 23(46), 199-229. https://doi.org/10.1108/JEFAS-07-2017-0084
DOI
|
65 |
Affandi, M. A., Murwaningsari, E., Mayangsari, S., & Dwimulyani, S. (2020). Role of ABAS and bureaucratic reformation in improving governmental financial performance through financial decision making. Journal of Asian Finance, Economics, and Business, 7(11), 1069-1075. https://doi.org/10.13106/jafeb.2020.vol7.no11.1069
DOI
|
66 |
Maresova, P., Soukal, I., Svobodova, L., Hedvicakova, M., Javanmardi, E., Selamat, A., & Krejcar, O. (2018). Consequences of industry 4.0 in business and economics. Economies, 6(3), 1-14. https://doi.org/10.3390/economies6030046
DOI
|
67 |
Markowitz, H. (1952). Portfolio selection efficient diversification of investment. New York: John Wiley & Sons.
|
68 |
Muchtar, D., Nor, F. M., Albra, W., Arifai, M., Ahmar, A. S., & Elgammal, M. M. (2018). The dynamic performance of Indonesian public companies : An analysis of financial decision behavior. Cogent Economics & Finance, 6, 1-14. https://doi.org/10.1080/23322039.2018.1488343
DOI
|
69 |
Agyei-Mensah, B. K. (2018). Impact of corporate governance attributes and financial reporting lag on corporate financial performance. African Journal of Economic and Management Studies, 9(3), 349-366. https://doi.org/10.1108/AJEMS-08-2017-0205
DOI
|
70 |
Aghimien, P. A., Kamarudin, F., Hamid, M., & Noordin, B. (2016). The efficiency of Gulf Cooperation Council banks: Empirical evidence using data envelopment analysis. Review of International Business and Strategy, 26(1), 118-136. https://doi.org/10.1108/RIBS-11-2013-0111
DOI
|
71 |
Alali, S. M. (2017). The impact of capital structure on the financial performance of the Jordanian industrial companies listed on the Amman stock exchange for the period 2012-2015. Asian Journal of Finance & Accounting, 9(2), 369-386. https://doi.org/10.5296/ajfa.v9i2.12076
DOI
|
72 |
Birt, J. L., Muthusamy, K., & Bir, P. (2017). XBRL and the qualitative characteristics of useful financial information. Accounting Research Journal, 30(1), 107-126. https://doi.org/10.1108/ARJ-11-2014-0105
DOI
|
73 |
Banker, R. D., Charnes, A., & Cooper, W. W. (1984). Some models for estimating technical and scale inefficiencies in data envelopment analysis. Management Science, 30(9), 1078-1092. https://doi.org/10.1287/mnsc.30.9.1078
DOI
|
74 |
Beaver, W. H. (1966). Financial ratios as predictors of failure. Journal of Accounting Research, 4, 71-111. https://doi.org/10.2307/2490171
DOI
|
75 |
Best, P. (1998). Implementing value at risk. New York, NY: John Wiley & Sons. https://doi.org/.1037//0033-2909.I26.1.78
|
76 |
Dahir, A. M., Mahat, F. B., & Ali, N. A. Bin. (2018). Funding liquidity risk and bank risk-taking in BRICS countries: An application of system GMM approach. International Journal of Emerging Markets, 13(1), 231-248. https://doi.org/10.1108/IJoEM-03-2017-0086
DOI
|
77 |
Bukair, A. A. A. (2019). Factors influencing Islamic banks' capital structure in developing economies. Journal of Islamic Accounting and Business Research, 10(1), 2-20. https://doi.org/10.1108/JIABR-02-2014-0008
DOI
|
78 |
Charnes, A., Cooper, W. W., & Rhodes, E. (1978). Measuring the efficiency of decision-making units. European Journal of Operational Research, 2(6), 429-444. https://doi.org/10.1016/0377-2217(78)90138-8
DOI
|
79 |
Chong, L. L., Ong, H. B., & Tan, S. H. (2018). Corporate risk-taking and performance in Malaysia: The effect of board composition, political connections, and sustainability practices. Corporate Governance: The International Journal of Business in Society, 18(4), 635-654. https://doi.org/10.1108/CG-05-2017-0095
DOI
|
80 |
Babbage, C. (1832). The economy of machinery. Cambridge, UK: The University of Cambridge.
|