Relevansi Teori Keagenan Terhadap Aktifitas Off Balance Sheet Pada Bank-Bank Komersil Di Indonesia

Authors

  • Quincy Fransiska Kambuaya Universitas Cenderawasih

DOI:

https://doi.org/10.56076/jkesp.v4i2.2085

Abstract

Off-Balance-Sheet adalah aset dan kewajiban yang mempengaruhi masa depan, dalam bentuk neraca kontijensi dari sebuah institusi keuangan. Sehingga mereka memiliki dampak langsung pada profitabilitas masa depan dan kinerja dari lembaga perbankan. Hal ini mengakibatkan manajemen efisien terhadap item-item Off-Balance Sheet (OBS) sebagai pusat pengendalian risiko eksposur secara keseluruhan dalam institusi keuangan modern yang juga lembaga perbankan merupakan bagian di dalamnya. (Saunder & Corneet: 376).

Kata Kunci : Off-Balance-Sheet, Manajemen Keuangan

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Author Biography

Quincy Fransiska Kambuaya, Universitas Cenderawasih

Staf Pengajar Jurusan Ilmu Ekonomi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

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Published

2017-08-01

How to Cite

Kambuaya, Q. F. (2017). Relevansi Teori Keagenan Terhadap Aktifitas Off Balance Sheet Pada Bank-Bank Komersil Di Indonesia. Jurnal Kajian Ekonomi Dan Studi Pembangunan, 4(2). https://doi.org/10.56076/jkesp.v4i2.2085

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