Pengaruh Konsentrasi Kepemilikan, dan Keterbukaan, Diversifikasi, Terhadap Risiko Bank

Prathama Nugraha

doi:10.26460/jm.v4i2.177

Pengaruh Konsentrasi Kepemilikan, dan Keterbukaan, Diversifikasi, Terhadap Risiko Bank

Jurnal Manajemen ◽

10.26460/jm.v4i2.177 ◽

2016 ◽

Vol 4 (2) ◽

Author(s):

Prathama Nugraha

Keyword(s):

Risk Taking ◽

Information Disclosure ◽

Financial Institution ◽

Ownership Concentration ◽

Bank Risk ◽

Income Diversification ◽

Risk Levels ◽

Analysis Techniques ◽

Bank Management ◽

The Right

Bank is a financial institution that must able to guarantee the funds entrusted by the community. This guarantee related to the ability of banks to maintain their risk levels. As revealed by the theories and previous studies, a bank level of risk taking might determined by the concentration of the ownership, a party that determines the bank management. Additionally compliance in carrying out the principles of openness and the ability of banks to obtain other revenues outside the main business as intermediaries of funds from customers to the creditors also shown to determine the level of bank risk taking. By using multiple regression analysis techniques and observation of data during a period of 5 years, this study found that the level of a bank's risk taking is influenced by the disclosure of information and income diversification. The higher the index the information disclosure and diversification the lower the risk. Ownership concentration has shown the right coefficient direction corresponding to the risk but it is not statistically significant. Key Words: Risk Taking, Ownership Concentrations, Information Disclosure, Bank Income Diversification.

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Differences in accounting treatment of Ijarah: a case study of UAE Islamic banks

International Journal of Islamic and Middle Eastern Finance and Management ◽

10.1108/imefm-01-2015-0009 ◽

2015 ◽

Vol 8 (3) ◽

pp. 369-379 ◽

Cited By ~ 2

Author(s):

Namrata Gupta

Keyword(s):

Information Disclosure ◽

Financial Institution ◽

International Markets ◽

Islamic Banks ◽

Content Type ◽

Central Tenet ◽

Islamic Financial Institutions ◽

Original Case ◽

The Right

Purpose – This paper aims to discuss the accounting treatment of one of the most popular instruments of financing in Islamic banks, which is Islamic leasing or Ijarah. This research undertakes an empirical investigation of the accounting practices of Ijarah followed by UAE’s Islamic banks. The main objective of this paper is to compare the accounting practices followed by UAE Islamic banks and accounting practices recommended by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) for the accounting treatment of Ijarah. Design/methodology/approach – This study also aims to examine the justification and explanation behind this practice and clarify the accounting treatment of Ijarah as defined in the regulatory framework and standards. Findings – The author has found that the accounting treatment of Ijarah practiced by four UAE Islamic banks, it is clear that all of them are following IAS-17 and not FAS-8 of AAOIFI. The main difference is: FAS-8 issued by AAOIFI suggests that the accounting treatment for both Ijarah and Ijarah Muntahia Bittamleek be similar to operating lease transactions with certain exceptions. On the other hand, these Islamic banks are accounting for Ijarah as a financing transaction, just like finance lease – in accordance with IAS-17. Research limitations/implications – Taking out the right information from banks officials regarding Ijarah was a big hassle. Practical implications – After considering the above-mentioned points, according to the researcher, Western accounting standards are not appropriate to be applied in Islamic financial institution because of their different nature and treatment of financial instruments. Therefore, Islamic banks and other Islamic finance professionals should consider making the standards of AAOIFI mandatory, and they should stick to these standards for information disclosure, building investors’ confidence, monitoring and surveillance. These standards would also ensure the integration of Islamic financial markets with international markets. Social implications – This study also aims to examine the justification and explanation behind this practice of bankers when the researcher approached these four banks, their officials mentioned that Ijarah contracts are similar to conventional form of financing, and it does not involve the central tenet of Islamic capitalism, i.e. to share risk and profit; therefore, they are justified and convinced to adopt IAS-17 in accounting for Ijarah transactions. Originality/value – It is an original case study based on secondary research data.

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Information Disclosure and Bank Risk-Taking under a Partially Implicit Deposit Insurance System: Evidence from China

Australian Economic Review ◽

10.1111/1467-8462.12114 ◽

2015 ◽

Vol 48 (2) ◽

pp. 163-176 ◽

Cited By ~ 7

Author(s):

Zongrun Wang ◽

Jiangyan Chen ◽

Yuanyuan Wan ◽

Yanbo Jin ◽

Jared Anthony Mazzanti

Keyword(s):

Risk Taking ◽

Information Disclosure ◽

Deposit Insurance ◽

Bank Risk ◽

Insurance System ◽

Deposit Insurance System

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Determinan Risk Taking Bank Perkreditan Rakyat Di Daerah Istimewa Yogyakarta

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v15i1.937 ◽

2020 ◽

Vol 15 (1) ◽

Author(s):

Risal Rinofah

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Risk Taking ◽

Ownership Concentration ◽

Risk Level ◽

Income Diversification ◽

Economy Growth ◽

Analysis Technique

The purpose of this research is to test the efficiency, diversification and ownership concentration on risk level of BPR banks in DIY. BPR is chosen because it has a closed relationship with SMEs due to its main functions on the micro economy growth through credit channeling.Research data on 26 BPR during 2012-2016 were tested using multiple regression analysis technique. The test concludes only the efficiency proven to affect the risk of BPR banks. While the level of income diversification and ownership concentration has no effect.Keywords: efficiency, diversification and concentration of ownership to the level risk

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Effect of bank levy introduction on bank risk-taking

10.21203/rs.3.rs-212261/v1 ◽

2021 ◽

Author(s):

Karolina Puławska

Keyword(s):

Financial Institutions ◽

Risk Taking ◽

Global Financial Crisis ◽

Negative Impact ◽

Financial Institution ◽

Banking Regulation ◽

Bank Risk ◽

Bank Levy ◽

The One ◽

The Global Financial Crisis

Abstract Risk-taking by financial institutions is widely regarded as the one of the causes of the global financial crisis. To reduce the probability of crises and internalize the costs of financial institution distress, policymakers have introduced bank levies (BLs). In this study, we evaluate the effects of the Hungarian and German BLs on the risk-taking behavior of financial institutions. We compare two totally different BL designs. The results unambiguously demonstrate that a BL on assets has a negative impact on the financial sector’s stability. The results of analyzing the influence that introducing BLs has had on the German financial sector demonstrate that BLs on liabilities decrease credit risk. An improved understanding of the determinants of the risk of EU financial institutions is very important for regulators and supervisors interested in benchmarking and validation issues related to the new EU banking regulation.

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Ownership concentration and bank risk (A study on banking sectors in Indonesia)

Journal of Economics Business and Accountancy Ventura ◽

10.14414/jebav.v18i2.447 ◽

2015 ◽

Vol 18 (2) ◽

pp. 189 ◽

Cited By ~ 1

Author(s):

Etikah Karyani ◽

Sidharta Utama

Keyword(s):

Ownership Structure ◽

Risk Taking ◽

Regulatory Compliance ◽

Ownership Concentration ◽

Bank Risk ◽

Management Decision ◽

Basel Accord ◽

Using Data ◽

Policy Guidance ◽

The Relationship

The purpose of this study is to test empirically the relationship between ownership concentration and risk taking by banks which are proxied by the CAR and LDR (li-quidity ratio). The study was motivated by the limited previous studies that analyze the structure of ownership in financial institutions and the weaknesses in sampling. Our analysis focused on Indonesia because this country has implemented the Basel Accord II standards successfully. This regulatory compliance is expected can control banking risk. Using data from 2009 until 2013 and panel data. We found that the ownership concentration become important determinants of bank liquidity. These findings are expected to provide policy guidance for regulators, especially relating to the ownership structure of the bank. However, the ownership concentration proved to be involved in the management decision to risk taking in banks.

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Ownership, regulation and bank risk-taking: evidence from the Middle East and North Africa (MENA) region

Corporate Governance ◽

10.1108/cg-07-2017-0135 ◽

2019 ◽

Vol 19 (1) ◽

pp. 23-43 ◽

Cited By ~ 5

Author(s):

Faizul Haque

Keyword(s):

Middle East ◽

North Africa ◽

Risk Taking ◽

Regulatory Reform ◽

Basel Ii ◽

Ownership Concentration ◽

Set Covering ◽

Bank Risk ◽

Content Type ◽

Mena Countries

Purpose This study aims to investigate how ownership structure and bank regulations individually and interactively influence risk-taking behaviour of a bank. Design/methodology/approach This empirical framework is based on dynamic two-step system generalised method of moments estimation technique to analyse an unbalanced panel data set covering 144 conventional banks from 12 Middle East and North Africa (MENA) countries. Findings The estimation results suggest that foreign shareholding has an inverse relationship with bank risk-taking. In addition, official supervisory power is found to have a positive association with bank risk, and this relationship is reinforced for banks with higher ownership concentration. In addition, capital stringency increases bank risk, whereas market discipline has an opposite effect, only in countries with higher activity restrictions. Finally, the interaction between ownership concentration and activity restriction has an inverse association with bank risk-taking. Research limitations/implications Overall, the evidence suggests that the Basel II framework and the regulatory reform initiatives in the post-global financial crisis period do not seem to have reduced bank risk-taking in MENA countries. Originality/value This study contributes to the literature on the effectiveness of regulatory reform based on the three pillars of the Basel II guidance (capital regulations, market-oriented disclosures and official supervisory power), and offers evidence in support of “political/regulatory capture hypothesis” of bank regulation. The results also provide support for “global advantage hypothesis” of bank ownership.

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Market Concentration and Risk-Taking in Banking Sector Listed on Indonesian Stock Exchange

International Research Journal of Business Studies ◽

10.21632/irjbs.13.3.285-292 ◽

2020 ◽

Vol 13 (3) ◽

pp. 285-292

Author(s):

Elliv Hidayatul Lailiyah ◽

◽

Ika Purwanti ◽

Umar Yeni Suyanto ◽

◽

...

Keyword(s):

Risk Taking ◽

Banking Sector ◽

Financial Institution ◽

Stock Exchange ◽

Market Concentration ◽

Bank Credit ◽

Bank Risk ◽

Banking Market ◽

Banking Risk ◽

Positive Effect

The financial institution roles as the bank credit distribution. According to the banking surveys in Indonesia, it indicates that new credit growth has been strengthened. The increasing of credit led to increase the level of risk taking by banks that its concentration of banking in a country plays in influencing banking risk taking. This study examined the effect of banking market concentration on bank risk taking. It also explored the moderating variable of bank size on the effect of market concentration on risk taking in the banking sector. The results of the study showed that the banking market concentration has the positive effect on banking risk taking. The size of the bank weakens the positive effect of market concentration on bank risk taking. The larger the size of the bank in a concentrated banking market, the lower the risk taking of the bank. The concentrated banking market requires to distribute the market share in banks to be carried out by banking regulators so that the banking market is not concentrated and reduces banking risk taking.

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