scholarly journals PENGARUH KECUKUPAN MODAL, RISIKO DAN EFISIENSI TERHADAP KINERJA KEUANGAN BANK SEBELUM DAN MASA PANDEMI COVID-19

2021 ◽  
pp. 1469
Author(s):  
Rosmita Rasyid ◽  
Herni Kurniawati
Keyword(s):  
Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Test Method ◽  
Capital Adequacy ◽  
Average Difference ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

The purpose of this study is to examine the impact of covid 19 on financial performance and the factors that are thought to influence it, namely capital adequacy, risk and efficiency. The study was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in the 2019 and 2020 periods. , which results in a total of 21 banking companies as a sample. The test method used is to test the average difference and multiple regression analysis. The results show that the average ROA, CAR, NPL, LDR and BOPO before covid and during covid are significantly different. Multiple regression results show that LDR has a positive effect on ROA and BOPO has a negative effect on ROA while CAR and NPL have no effect on ROA.Tujuan penelitian ini adalah menguji dampak covid 19 atas kinerja keuangan serta faktor yang diduga mempengaruhinya yakni kecukupan modal, risiko dan efisiensi.Penelitian dilakukan pada perusahaan perbankan yang terdafrat di Bursa Efek Indonesia (BEI) pada periode 2019 dan 2020. Penentuan sampel berdasarkan purposive sampling method, yang menghasilkan jumlah  21 perusahaan perbankan sebagai sampel. Metode pengujian yang dipakai adalah dengan melakukan pengujian beda rata-rata dan analisis regresi berganda. Diperoleh hasil bahwa rata-rata ROA, CAR, NPL, LDR dan BOPO sebelum covid dengan selama covid adalah berbeda signikan, Hasil regresi berganda memperlihatkan bahwa LDR berpengaruh positif atas ROA dan BOPO berpengaruh negatif atas ROA sedangkan CAR, dan NPL tidak berpengaruh atas ROA.

scholarly journals Pengaruh Kecukupan Modal, Penyaluran Kredit dan Ukuran Perusahaan Pada Profitabilitas Dengan Risiko Kredit Sebagai Pemoderasi

2019 ◽  
pp. 791
Author(s):  
A. A. Trisha Dewi Parasthiwi ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Credit Risk ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Company Size ◽  
Analysis Technique ◽  
Distribution Company ◽  
Positive Effect

This research was conducted at banking companies listed on the Indonesia Stock Exchange in the period 2013-2017, which were 42 companies. The sampling technique in this study was taken based on non probability sampling method with purposive sampling technique so as to produce a sample of 32 companies. The data analysis technique used in this study was moderated regression analysis. Based on the results of the analysis it was found that capital adequacy has a positive effect on profitability, credit distribution has a positive effect on profitability and firm size has a positive effect on profitability. The results of this study also show that credit risk is not able to weaken the influence of capital adequacy and lending to profitability and credit risk is able to weaken the influence of company size on profitability. Keywords: capital adequacy, credit distribution, company size, credit risk, profitability

scholarly journals Factors Affecting Corporate Bond Ratings in Indonesia

2021 ◽  
Vol 3 (2) ◽  
pp. 98-107
Author(s):  
Ruspriono ◽  
Bambang Santoso Marsoem
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Bond ◽  
Bond Ratings ◽  
Factors Affecting ◽  
Ordinal Logistic Regression Analysis ◽  
Negative Effect ◽  
Positive Effect

Bonds provide a rating signal for the issuer and investors of the ability to pay off a bond. This study aims to explain the factors that affect the ranking in terms of accounting and non-accounting aspects. This study uses all corporate bonds actively traded on the Indonesia Stock Exchange (IDX) and are denominated in rupiah as of December 31, 2019, sourced from Bloomberg, which consists of 996 companies. The method in the sample is the purposive sampling method. This sample consists of 35 companies with 111 bonds, testing the hypothesis using ordinal logistic regression analysis with SPSS Version 25.0 data processing tools. The results showed that liquidity had a positive effect on bond ratings, activity does not affect bond ratings, leverage, profitability, maturity, and auditor reputation have a negative effect on bond ratings.

scholarly journals PENERIMAAN OPINI AUDIT GOING CONCERN BERDASARKAN LEVERAGE DAN FINANCIAL DISTRESS

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Huda Aulia Rahman
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Z Score ◽  
Mining Sector ◽  
Going Concern ◽  
Negative Effect ◽  
The Impact ◽  
Research Period

AbstractThe purpose of this study is to determine the impact of leverage and financial distress on going concern audit opinions of mining sector companies listed on the Indonesia Stock Exchange (IDX) with the 2012-2017 research period. Leverage was proxied using debt to asset ratio (DAR), and financial distress was proxied using Altman Z-Score. The object of this research used were 17 mining sector companies selected based on the random purposive sampling method. This study used data processing logistic regression analysis using SPSS version 25. The results of this research was financial distress have negative effect on going concern modification opinions, while leverage had no effect on going concern audit opinion.                         Keywords: Financial Distress, Leverage, Going Concern Audit Opinion  

scholarly journals Effect of CAR, NPL, and BOPO on NIM with ROE as a moderating variable

2021 ◽  
Vol 8 (3) ◽  
Author(s):  
I Wayan Dedik Widana ◽  
Gerianta Wirawan Yasa ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Techniques ◽  
Negative Effect ◽  
Period Data ◽  
Positive Effect

This study aims to obtain empirical evidence about the effect of CAR, NPL and BOPO on NIM and examine the role of ROE in moderating the effect of CAR, NPL, and BOPO on NIM. This study uses purposive sampling method. The data used is secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange in the 2015-2019 period. Data analysis techniques using moderated regression analysis (MRA) test. The result of the analysis shows that CAR has a positive effect on NIM. NPL and BOPO has a negative effect on NIM. The moderating variable ROE strengthens the effect of CAR on NIM but weakens the effect of NPL and BOPO on NIM.

scholarly journals THE EFFECT OF INTERNAL FACTORS ON CAPITAL STRUCTURE AND ITS IMPACT ON FIRM VALUE: EMPIRICAL EVIDENCE FROM THE FOOD AND BAVERAGES INDUSTRY LISTED ON INDONESIAN STOCK EXCHANGE 2013-2017

2020 ◽  
Vol 6 (7) ◽  
pp. 173-191
Author(s):  
M.Noor Salim ◽  
Rina Susilowati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

This research aims to analyze the effects of profitability (ROA), liquidity (CR), assets growth, and firm size towards capital structure (DER) and the impact on firm value (PBV).This research uses secondary data from yearly financial statement of food and baverages companies listed in Indonesian Stock Exchange for period 2013-2017. The research design uses descriptive quantitative research and causality. Sampling method uses purposive sampling method, with some predetermined criteria, the number of sample is 17 manufacturing companies. The analysis technique used is panel data regression. The research results shows that the profitability (ROA) and firm size partially have negative effect and not significant on capital structure (DER). The liquidity (CR) and assets growth partially have negative effect and significantly on capital structure (DER). Then the capital structure (DER) partially have positive effect but not significantly influences the firm value (PBV). The profitability (ROA) partially have positive effect and significant on firm value (PBV). The liquidity (CR) and assets growth partially have negative and significant effect on firm value (PBV), and firm size partially have negative and not significant effect on firm value (PBV). Simultaneously profitability (ROA), liquidity (CR), assets growth and firm size effect on capital structure (DER). On the other side, simultaneously profitability (ROA), liquidity (CR), assets growth and firm size have effect on firm value (PBV).

scholarly journals Pengaruh profitabilitas, solvabilitas, likuiditas dan audit tenure terhadap audit report lag dengan komite sebagai pemoderasi

2020 ◽  
Vol 16 (2) ◽  
pp. 82-95
Author(s):  
Ryan Rich Tampubolon ◽  
Valentine Siagian
Keyword(s):  
Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Audit Report ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine empirical evidence regarding the effect of profitability, solvency, liquidity, and audit period on the audit report with the audit committee as a moderating variable. This research was conducted by a quantitative method with a descriptive approach. The population in this study are property, real estate, and construction companies listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling method used was the purposive sampling method. The sample in this study was 184 firm year observations. Data analysis used multiple linear regression analysis and moderated regression analysis with interaction test. The results of this study indicate that profitability has a significant negative effect on audit report lag, solvency has a significant negative effect on audit report lag, liquidity has a significant positive effect on audit report lag, and audit tenure has a significant positive effect on audit report lag. The audit committee as a moderating variable strengthens all independent variables on the dependent variable. For further researchers, it is recommended to increase the sample size and expand the object of research by researching sectors that have more companies and also increasing the period of research.

scholarly journals ANALISIS PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 6 (2) ◽  
pp. 66-85
Author(s):  
Tusiyati Tusiyati
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Negative Effect ◽  
The Impact ◽  
Sustainability Report

This study aimed to determine the impact of environmental performancemeasured by PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalamPengelolaan Lingkungan Hidup) and financial performance on disclosure ofsustainability report. Sustainability Report (SR) measured by 46 items disclosurestated on G4 GRI (2013), while financial performance measured by using ratio ofprofitability, liquidity, and leverage of non-financial companies listed inIndonesian Stock Exchange and located in DKI Jakarta. A stastistical methodused in this study is multiple regression analysis to examine the effect ofenvironmental performance on the disclosure of sustainability report. Dataanalysis and hypothesis testing in this study using SPSS version 20. Resultsshowed: (1) environmental performance the company has a significant positiveeffect on the disclosure of sustainability report, (2) financial performance has asignificant negative effect on the disclosure of sustainability report.

scholarly journals PENGARUH KECUKUPAN MODAL, RISIKO DAN EFISIENSI TERHADAP KINERJA KEUANGAN BANK SEBELUM DAN MASA PANDEMI COVID-19

2021 ◽  
pp. 1439
Author(s):  
Rosmita Rasyid ◽  
Herni Kurniawati
Keyword(s):  
Multiple Regression ◽  
Stock Exchange ◽  
Total Sample ◽  
Fixed Effect Model ◽  
Fixed Effect ◽  
Capital Adequacy ◽  
Effect Model ◽  
Negative Effect ◽  
Difference Test ◽  
Positive Effect

This study aims to examine the effect of covid 19 on financial performance and the factors that are thought to influence it, namely capital adequacy, risk and efficiency. The study was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2019 and 2020. The sample was determined using the purposive method. sampling, in order to obtain a total sample of 21 banking companies. The method used is to perform a mean difference test and multiple regression analysis with the fixed effect model (FEM). The results of this study show that the average ROA, CAR, NPL, LDR and BOPO before covid with during covid are significantly different, the results of multiple regression show that LDR has a positive effect on ROA and BOPO has a negative effect on ROA while CAR and NPL have no effect on ROA.Penelitian ini bertujuan untuk menguji pengaruh covid 19 atas kinerja keuangan serta faktor yang diduga mempengaruhinya yakni kecukupan modal, risiko dan efisiensi.Penelitian dilakukan pada perusahaan perbankan yang terdafrat di Bursa Efek Indonesia (BEI) pada periode 2019 dan 2020. Sampel ditentukan dengan menggunakan metode purposive sampling, sehingga diperoleh jumlah sampel sebanyak 21 perusahaan perbankan. Metode yang digunakan adalah dengan melakukan uji beda rata-rata dan analisis regresi berganda dengan fixed effect model (FEM). Hasil penelitian ini menunjukkan rata-rata ROA, CAR, NPL, LDR dan BOPO sebelum covid dengan selama covid adalah berbeda signikan, Hasil regresi berganda memperlihatkan bahwa LDR berpengaruh positf terhadap ROA dan BOPO berpengaruh negatif terhadap ROA sedangkan CAR, dan NPL tidak berpengaruh terhadap ROA

Pengaruh Likuiditas, Pertumbuhan Kredit, Efisiensi, dan Kecukupan Modal Terhadap Profitabilitas

2020 ◽  
Vol 1 (1) ◽  
pp. 27-35
Author(s):  
Lia Hendrawati ◽  
Said Djamaludin
Keyword(s):  
Stock Exchange ◽  
Growth Efficiency ◽  
Research Data ◽  
Capital Adequacy ◽  
Annual Data ◽  
Significant Positive Effect ◽  
Credit Growth ◽  
Negative Effect ◽  
Positive Effect ◽  
Observation Period

This study to examine and analyze the effect of liquidity, credit growth, efficiency, and capital adequacy on the Bank’s profitability listed on the IDX partially and simultaneously. The research data are annual data for the 5-year observation period (2009-2013). This research was conducted at 33 banks listed on Indonesia Stock Exchange. Banks Analyzed that met the population criteria were 23 banks. The analytical method used in multiple linier regression. The results showed that liquidity, credit growth, efficiency, and capital adequacy together (simultaneously) significantly influence profitability. Partially,  liquidity has a significant positive effect on profitability, while efficiency has a significant negative effect. Credit growth and capital adequacy have no significant effect on profitability. Liquidity is the variable that has the biggest effect on the Bank’s profitability. 

scholarly journals Factors Affecting the Earning Response Coefficient with Real Activities Earning Management as Moderator: Evidence from Indonesia Stock Exchange

2019 ◽  
pp. 1-14 ◽  
Author(s):  
Aminullah Assagaf ◽  
Etty Murwaningsari ◽  
Juniati Gunawan ◽  
Sekar Mayangsari
Keyword(s):  
Stock Return ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Stock Exchange ◽  
Financial Statements ◽  
Short Term ◽  
Factors Affecting ◽  
Earnings Per Share ◽  
Negative Effect ◽  
Positive Effect

This study aims to explain the phenomenon of the most active companies traded shares in Indonesian stock exchange. This research is motivated to analyze the response of investors to take a decision after presenting the company's financial statements. This study uses panel data consisting of 20 companies selected by purposive sampling method, using a regression model and data processing via SPSS 24. The results of this study found that the variable leverage and capital expenditure variables significantly influence the response of investors to execute the company's stock, thereby affecting the stock return. The level of leverage and significant positive effect on the response of investors, particularly due to the use of debt to investment would increase earnings per share or at a certain amount of equity can boost earnings per share acquisition. Capital expenditure and significant negative effect on the response of investors for investor tend to speculate on short-term period, which means that companies that invest in the early stages will have difficulties liquidity and rate of return will decline, so investors will shift their investment.

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