Determinants of Cost of Fund In Indonesia Government Banks

This research aims to provide empirical evidence about the contribution of asymmetric information, institutional ownership, bank size and earning management to cost of fund. This research was conducted using a population of Indonesia Government Banks period 2010 until 2016. Samples was selected based in the following criteria do not do corporate action such as merger and acquisition. Data analysis was conducted for four of Indonesia Government Banks. The results provide empirical evidence that: (1) Asymmetric Information, Institutional Ownership and Bank Size did not have contribution to Earning Management, (2) Earning management did not have contribution to Cost of Fund. The implication of this research is the mechanism of cost of fund in Indonesia Government Banks are strongly affected by the economic stabilization, interbank competition and bank efficiency in using IT.