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Thesis defence of Doctoral in Economic Gunadarma University : C. Widi Pratiwi and Kartika Sari


Thesis defence of Doctoral  Economic Sciences has held on May 24th, 2013 in Campus Depok, Margonda Raya, which began at 09.00 pm for C. Widi Pratama and continued with Kartika Sari for the afternoon session.

Morning session presenting a doctoral candidate C. Widi Pratiwi to represent her dissertation entitled "Implications of IFRS Adoption on Performance And Information Asymmetries Banking Through Good Governance In Indonesia Stock Exchange", the purpose of this study is to explore and provide explanations regarding the implications of the adoption of International Financial Reporting Standards (IFRS) in the public banking in Indonesia. Four variables that loaded the application of IAS 16 (revised 2007) as a proxy of the adoption of IFRS, corporate governance as measured by a composite index of corporate governance, bank performance as measured by ROA and CAR, as well as asymmetric information as measured by the bid-ask spread. The survey was conducted on 22 commercial banks active in the Indonesian Stock Exchange (BEI) using purposive sampling technique. The unit of analysis is the issuer's annual report bank period 2007-2011, obtained from the Capital Market Reference Center, Indonesian Capital Market Directory, Bank Indonesia and Bank web site. Secondary data were analyzed by descriptive statistics and verification of the three hypotheses using path analysis.

This empirical theses objectives to explore and to explain the implications of IFRS adoption on the public banks in Indonesia. This study covers four variables, i.e IAS 16 (revised 2007) as a proxy for adoption IFRS, GCG  is measured by the GCG composite index, the performance of bank is measured by capital adequate ratio and Return on Assets, and  Asymmetric Information is measured by Bid-ask Spread. survey was conducted on 22 banks listed at the Indonesia Stock Exchange (ISX) from 2007 to 2011 by using  purposive sampling  technique. The data sources  were collected from the annual report banks such as capital market references center, Indonesia Central Bank, Indonesia Capital Market Directory and banks’ web sites. Then the secondary data were analyzed by using descriptive statistics and then verified the three hipotheses by using path analysis.

Research findings show that IFRS adoption increases good corporate governance of public banks in Indonesia, IFRS adoption through GCG has increased return on assets of public banks, and IFRS adoption has not reduced asymmetric information  of banking stock trade at capital market in Indonesia. These results are consistent with the positive accounting theory especially about  an IFRS  volunteer adoption and the  hypotheses of market efficiency  for Indonesia stock exchange is semi-strong tends weakly.

The implications of research are the advantage of XBRL,  urgency for Regulators and Policy Maker, curriculum update and IFRS center, and other quantitative methodology for future research.
This candidate promoted by Prof.. Dr.. Nopirin, and Prof. MA. Dr.. Dharma Tintri, ES, SE., Ak., MBA as co-promoter.



Afternoon session presenting second doctoral candidates, Kartika Sari is promoted by Prof. Dr. Basu Swastha Dharmmesta, MBA and Toto Sugiharto, Ir., MSc., PhD as co-promoter. In this thesis defence  Kartika Sari doctoral candidate presented her dissertation, entitled "Effect of Site Quality, Shared Value, Communication, Control Opportunistic Behavior on Internet Banking Loyalty Through Customer Satisfaction and Confidence with search behavior as a moderating variable" in her presentation to maintain the main purpose of this study is providing the best in customer service where customer satisfaction and loyalty is an important indicator of the success of the service in question. Related to this analysis the causality relationship between the quality of the site, shared valued, communication, control opirtunistis behavior, behavior search, confidence and satisfaction with customer loyalty.


For the population in the study is that bank customers have been providing internet banking services at level full  transactions are taken at random 253 bank customers.

The results of variable quality sites simultaneously, share valued, communication and control of opportunistic behavior affects loyalty through satisfaction and trust, but partially discovered that communication and control behavior oporunistik no significant effect on trust. Quality sites have the most impact on trust. The most important indicator in assessing the quality of the sites is the quality of information.

Contribution of this research is expected to provide benefits to the decision making in the banking sector, particularly in terms of providing services to retail clients.

Based on the results of the senate, for both doctoral candidate C. Widi Pratiwi and Kartika Sari graduated with honors.