PENGARUH NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO DAN LOAN TO DEPOSIT RATIO TERHADAP CADANGAN KERUGIAN PENURUNAN NILAI DENGAN KOMPETENSI KOMITE AUDIT SEBAGAI PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR TAHUN 2014-2018 DI BURSA EFEK INDONESIA)

This study aims to examine the effect of non performing loan, capital adequacy ratio, and loan to deposit ratio on allowance for impairment losses with audit committee competencies as moderating variables on the public banking firms that listed in the Indonesia Stock Exchange for period 2014 to 2018. The independent variables of this study are non performing loan, capital adequacy ratio, and loan to deposit ratio, while the dependent variable in this study is allowance for impairment losses with audit committee competence as moderating variables. The method of analysis of this study is multiple regression analysis with moderating variables. This study uses purposive sampling method and get 20 public banking firms as the sample with 100 data observerd. The results of this study indicate that: (1) NPL significantly effect on CKPN; (2) CAR insignificant on CKPN; (3) LDR insignificant on CKPN; (4) KKA insignificanton CKPN; (5) NPL insignificant on CKPN while moderated by KKA; (6) CAR insignificant on CKPN while moderated by KKA; and (7) LDR insignificant on CKPN while moderated by KKA.

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PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL, DAN LOAN TO DEPOISIT RATIO TERHADAP PERUBAHAN LABA ( Studi Kasus Bank Konvensional Yang Terdaftar di BEI Periode 2009-2012)

Jurnal Akuntansi ◽

10.24964/ja.v3i1.44 ◽

2016 ◽

Vol 3 (1) ◽

Author(s):

Dita Nur Raifah ◽

Teguh Erawati

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Sampling Method ◽

Stock Exchange ◽

Statistical Tests ◽

Financial Statements ◽

Capital Adequacy ◽

Test Results ◽

Operating Income ◽

Capital Adequacy Ratio

This study discusses the changes in earnings and financial ratios based on financial statements of listed companies in Indonesia Stock Exchange during the period 2009-2012. The purpose of this study was to determine whether the Capital Adequacy Ratio (CAR) , Non- Performing Loans (NPL) , Operating Expenses Operating Income (BOPO) , and the Loan to Deposit Ratio (LDR) has an influence on incomen changes. The type of data in this study is secondary . Sampling in this study using purposive sampling method . Companies that used a sample of 24 banking companies listed in Indonesia Stock Exchange during 2009-2012. This research is quantitative , and statistical tests use the test multiple linear regression. By using regression analysis , it can be seen that the Capital Adequacy Ratio (CA ) , Non Performing Loans (NPL) , Operating Expenses Operating Income (BOPO) , and the Loan to Deposit Ratio (LDR) has a significant effect on earnings changes . Partial test results , the Capital Adequacy Ratio (CAR) has a positive and significant effect on earnings changes . Non Performing Loan (NPL) had no effect on earnings changes . Operating Expenses Operating Income does not affect the income changes . Loan to Deposit Ratio (LDR) has a positive and significant effect on earnings changes. Keywords : Capital Adequacy Ratio (CAR) , Non-Performing Loans (NPL) , Operating Expenses Operating Income (BOPO) , and the loan to deposit ratio (LDR) , and Income Changes .

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THE EFFECT OF CREDIT RISK AND CAPITAL ADEQUACY RATIO UPON RETURN ON ASSET (A Case Study at Banking Listed in Indonesia Stock Exchange)

The Accounting Journal of Binaniaga ◽

10.33062/ajb.v2i02.101 ◽

2019 ◽

Vol 2 (02) ◽

Cited By ~ 1

Author(s):

Yuli Anwar ◽

Etty Murwaningsari

Keyword(s):

Regression Analysis ◽

Credit Risk ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Stock Exchange ◽

Secondary Data ◽

Capital Adequacy ◽

Significance Level ◽

Capital Adequacy Ratio ◽

Test Of Hypothesis

The aim of study to examine the effect of credit risk as measured by non performing loan, and capital adequacy ratio to profitability level measured by return on assets in banking companies listed in Indonesia Stock Exchange (IDX). This research belongs to causative research. The population in this study is the stateowned banks listed on Indonesia Stock Exchange. The sample of this study is determined by purposive sampling method so that obtained four sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analysis method used is multiple regression analysis, correlation, determination and partial test of hypothesis with t test and simultaneously with F test. Based on the results of multiple regression analysis with 5% significance level, the results of this study conclude: (1) non performing loan has a negative and significant influence on profitability in banking companies listed on Indonesia Stock Exchange (2) capital adequacy ratio positively affect profitability on banking industry listed on Indonesia Stock Exchange. So simultaneously and together it can be concluded that NPL and CAR have an effect on ROA.

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PENGARUH CAR, BOPO, NPL, NIM, DAN LDR TERHADAP ROA PADA PERUSAHAAN DI SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2012-2016

10.31219/osf.io/k3w69 ◽

2019 ◽

Author(s):

Redwal Fernando ◽

Aminar Sutra Dewi

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Commercial Banks ◽

Stock Exchange ◽

Capital Adequacy ◽

Net Interest Margin ◽

Capital Adequacy Ratio ◽

The Relationship ◽

Interest Margin

This study aims to examine the relationship between Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), BOPO, Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) for Return On Asstes (ROA). The number of samples used are 9 commercial banks listed on the Indonesia Stock Exchange period 2012-2016. The method used in this study using multiple regression analysis using Eviews 6. From the results of tests performed show that CAR statistically does not significantly influence tehadap ROA, BOPO significantly influence teh ROA, NPL has significant effect to ROA, different from NIM which has no significant effect on ROA, and LDR has significant effec on ROA.

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Pengaruh CAR, BOPO, NPL, NIM, dan LDR terhadap ROA pada Perusahaan di Sektor Perbankan yang Terdaftar di BEI Periode 2012-2016

JURNAL PUNDI ◽

10.31575/jp.v1i3.55 ◽

2018 ◽

Vol 1 (3) ◽

Cited By ~ 1

Author(s):

Aminar Sutra Dewi

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Commercial Banks ◽

Stock Exchange ◽

Capital Adequacy ◽

Net Interest Margin ◽

Capital Adequacy Ratio ◽

The Relationship ◽

Interest Margin

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v19i2.278 ◽

2018 ◽

Vol 19 (2) ◽

pp. 259-270

Author(s):

YOHANES ERYANTO ◽

SURYANTO SURYANTO

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Firm Size ◽

Significant Influence ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Insider Ownership ◽

Independent Variables ◽

Earnings Per Share

The purpose of this research is to provide empirical evident whether insider ownership, firm size, profitability, leverage, liquidity, earnings per share and price to book ratio have significant influence of dividend policy. Sample in this research are nonfinancial companies, which are listed in Indonesian Stock Exchange over the three years period 2012 until 2014. This research used purposive sampling method. The sample of this research consist of 52 companies that meet in criteria. This research uses multiple regression analysis to find out the influence of all independent variables above to dividend policy. The result of the research showed that firm size, leverage, earnings per share and price to book ratio had a significant influence on dividend policy, while insider ownership, profitability and liquidity had no influence.

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Pengaruh Dewan Komisaris dan Komite Audit pada Kualitas Laporan Keuangan

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v14i1.1011 ◽

2020 ◽

Vol 14 (1) ◽

Author(s):

Tri Siwi Nugrahani

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Multiple Regression Analysis ◽

Board Of Directors ◽

Financial Reporting ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Collection Methods

This study aimed to examine the effect of board of directors and the audit committee on the quality of financial reporting. This research was conducted at the company's listing on the Stock Exchange in 2011-2014. The sampling method with purposive sampling and data collection methods with observation. This study tested with multiple regression analysis to test the hypothesis t test with significance of 5 % .

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THE INFLUENCE OF OWNERSHIP STRUCTURE AND AUDIT COMMITTEE ON INCOME MANAGEMENT WITH INDEPENDENT BOARD OF COMMISSIONERS 'PROPORTION AS MODERATING VARIABLES IN INFRASTRUCTURE, UTILITY AND TRANSPORTATION COMPANIES REGISTERED ON THE IDX

JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) ◽

10.33884/jimupb.v9i1.2687 ◽

2020 ◽

Vol 9 (1) ◽

pp. 50

Author(s):

Muhammad Salman ◽

Nur Kintan Nia

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Ownership Structure ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Managerial Ownership ◽

Linear Regression Equation ◽

Moderating Variables

The purpose of this study is to examine the effect of managerial ownership structure, institutional ownership structure and audit committee on earnings management with the proportion of independent board of commissioners as a moderating variable. The samples in this study are infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange (BEI) 2009. -2018 6 companies were selected using purposive sampling method. The result of the multiple linear regression equation is Y = -0,827 + 0,007 X1 + 0,006 X2 + 0,121 X3 + 0,032 M + 0,006 X1.M + 0,011 X2.M - 0,675 X3.M. The results showed that ownership structure, institutional ownership structure, audit committee and the proportion of independent commissioners did not have a significant effect on partial earnings management. Based on the partially moderated regression analysis test, the proportion of independent board of commissioners cannot moderate the effect of managerial ownership structure on earnings management, the proportion of independent board of commissioners cannot moderate the effect of institutional ownership structure on earnings management, the proportion of independent board of commissioners cannot moderate the effect of the audit committee on earnings management and simultaneously the proportion of independent board of commissioners can moderate the influence of managerial ownership structure, institutional ownership structure and audit committee on earnings management.

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The Effect of Capital Adequacy Rasio (CAR) and Liquidity on Profitability of Islamic Comercial Banks in Indonesia for The 2015-2019 Period

INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS ◽

10.47191/ijmra/v5-i1-04 ◽

2022 ◽

Vol 05 (01) ◽

Author(s):

DedyDwi Arseto ◽

Keyword(s):

Regression Analysis ◽

Data Processing ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Commercial Banks ◽

Hypothesis Test ◽

Capital Adequacy ◽

Independent Variables ◽

Capital Adequacy Ratio ◽

Two Independent Variables

This study aims to determine how the Effect of Capital Adequacy Ratio (CAR) and Liquidity on Profitability of Islamic Commercial Banks in Indonesia for the 2015-2019 Period. The results of data processing using the SPSS 17 For Windows program resulted in multiple regression analysis with two independent variables and one dependent variable showing that Y = 1.108 +1.404X1 - 0.240 X2, meaning that profitability is influenced by Capital Adequacy Ratio (CAR) and Liquidity. Furthermore, the results show that the Capital Adequacy Ratio (CAR) and Liquidity variables can explain the Profitability variable 36%, the remaining 64% is explained by other variables. The results of the hypothesis test state that: Hypothesis 1 is accepted, this can be seen from the value of tcount>ttable, then the Capital Adequacy Ratio (CAR) has an effect on profitability. The second hypothesis is rejected, it can be seen from the value of tcountFtable, it is stated simultaneously that Capital Adequacy Ratio (CAR) and Liquidity have an effect on Profitability.

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Pengaruh Kualitas Komite Audit, Workload Dan Rotasi Auditor Terhadap Kualitas Audit

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.315 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3720-3736

Author(s):

Nada Pertiwi ◽

Erinos NR

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Audit Committee ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Financial Quality

This study aims to determine the effect of audit committee quality, workload, audit rotation on audit quality in financial companies listed on the Indonesia Stock Exchange (idx) for the period 2016-2018. This research is a causative research. The population in this study are financial companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. By using purposive sampling method, obtained 107 companies as research samples. The type of data used is secondary data and multiple regression analysis is used. The results of this study indicate that the quality of the audit committee and audit rotation do not have a significant effect on financial quality, only workload has a significant effect on the financial statements

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The Relation of Company Risk, Liquidity, Leverage, Capital Adequacy and Earning Management: Evidence from Indonesia Banking Companies

Mediterranean Journal of Social Sciences ◽

10.36941/mjss-2021-0001 ◽

2021 ◽

Vol 12 (1) ◽

pp. 1

Author(s):

Maria Wrightia Religiosa ◽

Dwi Asih Surjandari

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Multiple Regression Analysis ◽

Stock Exchange ◽

Capital Adequacy ◽

The Other ◽

Earning Management ◽

Sampling Techniques ◽

Capital Adequacy Ratio

The aim of this study is to analyze the effect of Company Risk, Liquidity, Leverage and Capital Adequacy Ratio on Earning Management and whether Capital Adequacy Ratio moderates the relation between Company Risk, Liquidity and Leverage and Earning Management of Banking Companies listed in Indonesia Stock Exchange during 2014-2018. Sampling techniques uses purposive sampling based on determined criteria and data analysis is performed by multiple regression analysis using E-Views 11.0 version. The result shows that in partial, Company Risk positively, Liquidity and Capital Adequacy negatively affects significantly on Earning Management, while Leverage does not and in the other side Capital Adequacy Ratio only moderates the relation between Liquidity and Earning Management. All variables simultaneously affect weakly on Earning Management. This research implies that due to weakly impact result, banking management must reobserve the role of Company Risk, Liquidity, Leverage and Capital Adequacy Ratio in executing Earning Management. Received: 7 October 2020 / Accepted: 10 November 2020/ Published: 17 January 2021

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