Analisis Pengaruh Rasio Camels terhadap Pertumbuhan Laba pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

This study aims to analyze the influence of CAMELS method of profit growth in banking companies listed on stock exchanges of Indonesia. The methodology this research is t use purposive sampling, namely by taking a sample of 20 from a total of 30 banking companies listed on the Indonesia Stock Exchange. The type of data used are secondary data. Secondary data were obtained in the form of documentation of routine financial statements issued annually by competent parties contained in the Indonesia Capital Market Directory (ICMD) and the official site www.idx.co.id. This study tested the effect of CAR, NPLs, NIM, BO / PO, LDR, and the reserve requirement on profit growth at banks listed on the Indonesia Stock Exchange. Techniques of data analysis in this study using multiple linear regression analysis. F test results indicate that the variable CAR, NPLs, NIM, BO / PO, LDR, and the reserve requirement is jointly significant effect on the variable income changes. While partially by t-test, indicates that the variable has positive and significant CAR, NPLs and no significant negative effect, NIM has positive and insignificant, BO / PO and a significant negative effect, LDR has positive and significant, negative effect and the reserve requirement no significant effect on bank profit growth. The results also showed an adjusted R2 value of 18.3%. The limitations of this study is the sample data and the year that is used relatively little. The results of this study is expected to be taken into consideration for management to predict the growth of bank earnings and improve overall performance by improving business efficiency and credit portfolio without ignoring the precautionary principle.

Download Full-text

Perbandingan Pengaruh Working Capital to Total Assets (WCTA), Operating Income to Total Liabilities (OITL), dan Return on Equity (ROE) Terhadap Pertumbuhan Laba Pada Perusahaan Jasa Sub Sektor Transportasi dan Sub Sektor Kosntruksi dan Bangunan Yang Terda

Jurnal Riset Akuntansi ◽

10.34010/jra.v11i1.1622 ◽

2019 ◽

Vol 11 (1) ◽

Author(s):

Rilla Gantino ◽

Melinda Kusuma Dewi

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Cluster Sampling ◽

Working Capital ◽

Return On Equity ◽

Operating Income ◽

Negative Effect ◽

Profit Growth

Abstract. This study aimed to analyze the effect of working capital to total assets (WCTA), operating income to total liabilities (OITL), and return on equity (ROE) on profit growth in transportation companies and construction and building companies listed on the Stock Exchange for the 2013-2017 period. The method used is purposive and cluster sampling. This study used is secondary data from the financial statements. Data analysis method used is multiple linear regression analysis. The results show for transportation companies, working capital to total assets (WCTA) and operating income to total liabilities (OITL) have no significant effect on profit growth and return on equity (ROE) have significant positive effect on profit growth. On construction and building companies, working capital to total assets (WCTA) have significant negative effect on profit growth. Operating income to total liabilities (OITL) and return on equity (ROE) have no significant effect on profit growth. Simultaneously both show the same results, the independent variable (WCTA, OITL, and ROE) have a significant effect on the dependent variable (profit growth). Keywords: : working capital to total assets (WCTA), operating income to total liabilities (OITL), return on equity (ROE), profit growth

Download Full-text

Pengaruh Reputasi Underwriter, Reputasi Auditor, Dan Ukuran Perusahaan Terhadap Underpricing Perusahaan Yang Melakukan Initial Public Offering (IPO) di BEI

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v3i1.331 ◽

2021 ◽

Vol 3 (1) ◽

pp. 137-152

Author(s):

Ary Syofian ◽

Nurzi Sebrina

Keyword(s):

Initial Public Offering ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Negative Effect ◽

Official Site ◽

Public Offering

The purpose of this research is to examine the effect of underwriter's reputation, auditor reputation, and firm size on underpricing. This research is classified as causative research with a quantitative approach. The population are IPO companies listed on the Indonesia Stock Exchange period of 2014 to 2018. By using the purposive sampling method, there were 83 companies as the research’s sample. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and the company's official website. The Hypothesis were tests using multiple linear regression analysis. The results indicate that the underwriter's reputation has a significant negative effect on underpricing level, and the auditor's reputation and firm size has not effect on underpricing.

Download Full-text

RASIO KEUANGAN DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA

Equity ◽

10.34209/.v20i2.622 ◽

2019 ◽

Vol 20 (2) ◽

pp. 31

Author(s):

Eva Lisnawati Sidabalok ◽

Dwi Risma Deviyanti ◽

Yoremia Lestari Ginting

Keyword(s):

Coal Mining ◽

Financial Distress ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Debt Ratio ◽

Return On Assets ◽

Current Ratio ◽

Negative Effect

The purpose of this study was to analyzed how much influence the return on assets (ROA), current ratio (CR), and debt ratio (DR) to the financial distress of coal mining companies listed in Indonesian Stock Exchange the period of 2010 – 2015. This study used secondary data obtained from IDX website with data collection method of purposive sampling then obtained 35 data sample research. Method of data analysis in this research is multiple linear regression analysis. Result of this research is return on assets (ROA) have significant positive effect to financial distress, current ratio (CR) has no positive significant effect on financialdistress, and debt ratio (DR) has a significant negative effect on financial distress of coal mining company. The results of this study obtained R square value of 0.869 which means the company’s financial distress condition can be predicted by using the four independent variabels.

Download Full-text

The Effect of Financial and Non-Financial Indicators on the Profitability of Islamic Commercial Banks in Indonesia

Jurnal Organisasi dan Manajemen ◽

10.33830/jom.v17i1.971.2021 ◽

2021 ◽

Vol 17 (1) ◽

pp. 42-52

Author(s):

Rafika Mardillasari ◽

Sufyati HS ◽

Ali Muktiyanto

Keyword(s):

Market Share ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Financial Indicators ◽

Return On Assets ◽

Directional Effect ◽

Significant Negative Effect ◽

Negative Effect

This study aims to analyze the influence of financial indicators (CAR, FDR, BOPO, NIM, NPF) and non-financial (number of bank offices, market share, GCG, CSR) on profitability that is proxied by Return on Assets (ROA) of Islamic Banks in 2014 -2018. The data source used is secondary data from 2014-2018. Data analysis techniques used are descriptive analysis, multiple linear regression analysis and the classic assumption test. Findings. The results of the study are that CAR does not have a significant negative effect. FDR does not have a significant negative directional effect. BOPO has a significant negative effect. NIM has a positive positive significant effect. NPF has a significant negative effect. The number of bank offices has no significant positive effect. Market share does not have a significant negative directional effect. GCG does not have a significant negative effect. CSR has a significant negative effect. The adjusted R2 value is 73.21% while the remaining 26.79% is influenced by other variables outside the study so the researcher should further add other variables.

Download Full-text

RASIO KEUANGAN DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA

Equity ◽

10.34209/equ.v20i2.622 ◽

2019 ◽

Vol 20 (2) ◽

pp. 31

Author(s):

Eva Lisnawati Sidabalok ◽

Dwi Risma Deviyanti ◽

Yoremia Lestari Ginting

Keyword(s):

Coal Mining ◽

Financial Distress ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Debt Ratio ◽

Return On Assets ◽

Current Ratio ◽

Negative Effect

Download Full-text

Pengaruh Spesialisasi Industri Auditor, Reputasi Auditor, dan Audit Tenure terhadap Audit Report Lag

Indicators : Journal of Economic and Business ◽

10.47729/indicators.v1i2.37 ◽

2019 ◽

Vol 1 (2) ◽

pp. 141-153

Author(s):

Dyah Puspa Arumningtyas ◽

Adi Firman Ramadhan

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Audit Report ◽

Analysis Model ◽

Negative Effect ◽

Auditor Reputation

This study aims to empirically examine the relationship between industry auditor specialization, auditor reputation, and audit tenure, to audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample consisted of 67 companies listed on the Indonesia Stock Exchange for the period 2015-2017. The data used in this study are secondary data and sample selection using purposive sampling method. The analysis model uses multiple linear regression analysis. The results of this study indicate that auditor industry specialization has a negative effect on audit report lag, auditor reputation has no effect on audit report lag, and audit tenure has a negative effect on audit report lag.

Download Full-text

PENGARUH HARGA EMAS DUNIA, NILAI TUKAR, INFLASI DAN PERTUMBUHAN EKONOMI TERHADAP RETURN SAHAM SEKTOR KEUANGAN DI INDONESIA

Jurnal Kajian Ekonomi dan Pembangunan ◽

10.24036/jkep.v3i1.11539 ◽

2021 ◽

Vol 3 (1) ◽

pp. 39

Author(s):

Nadia Etri Ningsi ◽

Idris Idris

Keyword(s):

Economic Growth ◽

Exchange Rates ◽

Stock Returns ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Sector ◽

Multiple Linear Regression Analysis ◽

Analysis Method ◽

Significant Negative Effect ◽

Negative Effect

The purpose of this study was to determine and analyze the effect of world gold prices, exchange rates, inflation and economic growth on stock returns in the financial sector in Indonesia. This study uses secondary data in the form of time series from 2005: Q1 to 2019: Q4. The data analysis method used in this research is Multiple Linear Regression analysis. The results of this study found that: Simultaneously, world gold prices, exchange rates, inflation and economic growth have a significant effect on stock returns in the financial sector in Indonesia. While partially obtained: (1) world gold price has no significant effect on stock returns in the financial sector in Indonesia, (2) Exchange rates have a significant negative effect on stock returns in the financial sector in Indonesia; (3) Inflation has a significant negative effect on stock returns in the financial sector in Indonesia; (4) Economic growth has a significant negative effect on stock returns in the financial sector in Indonesia.

Download Full-text

The Effect of Profitability and Liquidity on Firm Value with Leverage as Moderating Variable in Companies That are Joined in LQ45 and Listed on the Indonesia Stock Exchange for the Period 2007-2019

International Journal of Research and Review ◽

10.52403/ijrr.20210748 ◽

2021 ◽

Vol 8 (7) ◽

pp. 344-352

Author(s):

Regina Clara Febrinta Br Bukit ◽

Iskandar Muda ◽

Erwin Abubakar

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Dependent Variables ◽

Negative Effect ◽

The Relationship ◽

Positive Effect

The research objective was to examine and analyze the effect of profitability and liquidity on firm value in companies corporated in LQ 45 and listed on the Indonesia Stock Exchange and test whether leverage can moderate the relationship between the independent and dependent variables. This research is causal research using secondary data. The population of this study is companies that are members of the LQ45 on the Indonesia Stock Exchange from 2007 to 2019. The method of determining the sample uses purposive sampling so that a sample of 10 companies is multiplied by 13 years of research to obtain 130 observations. The analysis technique used in this study uses multiple linear regression analysis and moderating tests with the R Studio tools. The results of this study simultaneously profitability and liquidity have a significant effect on firm value. The results partially profitability has a significant positive effect on firm value, liquidity has an insignificant negative effect on firm value. Meanwhile, for simultaneous moderating, the results show that leverage can moderate the relationship between profitability and liquidity simultaneously on firm value, and partially leverage cannot moderate the relationship between profitability and firm value. Leverage is not able to moderate the relationship between liquidity and firm value. Keywords: profitability, liquidity, leverage, firm value.

Download Full-text

FACTORS AFFECTING THE QUALITY OF PROFIT IN INDONESIA BANKING COMPANIES

Jurnal Dinamika Akuntansi ◽

10.15294/jda.v8i1.9117 ◽

2017 ◽

Vol 8 (1) ◽

pp. 30

Author(s):

Ardik Rahmat Kurniawan ◽

Muhammad Khafid

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Quality Data ◽

Managerial Ownership ◽

Profit Growth

<p>The aim of this research is to prove empirically the influence of Managerial Ownership, institutional ownership, profit growth, liquidity, and firm size on profit quality. Data that used to this research is secondary data and that data are taken from the official website of Indonesia Stock Exchange. The populations of this research are all of Banking Companies that list on Indonesia Stock Exchange (BEI) year 2012-2014 that numbered 42 companies. The samples that used to this research are 48 unit of analysis, with method of choosing the samples is purposive sampling technique. The analysis method used for this research is multiple linear regression analysis that analyzed with SPSS 21 program. The result shows that variable of institutional ownership and firm size influence on profit quality. Whereas managerial ownership, profit growth and liquidity does not affect to profit quality.</p>

Download Full-text

Analysis of Debt Effect on Profitability of Manufacturing Companies in Indonesia

Journal of Applied Accounting and Taxation ◽

10.30871/jaat.v6i1.2750 ◽

2021 ◽

Vol 6 (1) ◽

pp. 97-107

Author(s):

Diana Fitria Ningsih ◽

Doni Putra Utama

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Short Term ◽

Analysis Technique ◽

Negative Effect ◽

A Company

This study aims to examine whether short term debt has a negative effect on company profitability and to test whether long term debt has a negative effect on the profitability of manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange during the 2014-2018 period. This study has 1 dependent variable namely profitability and uses 2 independent variables namely short term debt and long term debt, and uses 2 control variables namely liquidity and firm size. This study uses secondary data with database collection techniques. The sample of this study was 432 companies in 5 years of research. The data analysis technique used is multiple linear regression analysis through the application of SPSS 22. The results found that short term debt has a negative effect on company profitability and long term debt has a negative effect on company profitability. This shows that the lower the company's debt, the higher the profitability a company will get and otherwise.

Download Full-text