JRAB: Jurnal Riset Akuntansi & Bisnis
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PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI
Get PDFABSTRACTThis research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets.Keyword : Banking Financial Perfomance, Capital Adequacy Ratio, Non Performing Loan, Return On Assets
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN
Get PDFTujuan dari penelitian ini adalah mengetahui dan menganalisis pengaruh modal intelektual terhadap kinerja perusahaan pada perusahaan Industri Dasar dan Kimia. Modal Intelektual dalam penelitian ini di proksikan menggunakan model Public-Value Added Intellectual Coefficients (VAICTM), dan kinerja perusahaan diukur dengan Return on Assets (ROA).Sampel yang digunakan sebanyak 66 perusahaan. Teknik analisis data penelitian ini menggunakan deskriptif kuatitatif . Hasil penelitian modal intelektual berpengaruh dan signifikan terhadap kinerja keuangan perusahaan industri dasar dan kimiaThe purpose of this study is to determine and analyze the effect of intellectual capital on company performance in companies in the Basic and Chemical Industries. Intellectual Capital in this study was proxied using the Public-Value Added Intellectual Coefficients (VAICTM) model, and company performance was measured by Return on Assets (ROA). The samples used were 66 companies. The data analysis technique of this study used descriptive quantitative. The results of intellectual capital research have significant and significant influence on the financial performance of basic and chemical industry companie
Analisis Perbandingan Biaya Penyusutan Aset Biologis Tanaman Kelapa Sawit Dengan Metode Garis Lurus Dan Jumlah Unit
Get PDFThe purpose of this study is to analyze which method is most appropriate for companies, especially those engaged in plantations and production. This type of research is descriptive type. Based on the problem raised by the researcher, this research is classified as a descriptive study. The results show that the results of the comparison using the unit number method in calculating the depreciation of the biological assets of oil palm plants produce smaller depreciation costs than the straight-line method. The use is more proportional than the actual use of the assets. And there is a higher profit using the number of units method than the straight-line metho
PEMAHAMAN WAJIB PAJAK PELAKU UMKM MENGENAI PERATURAN PEMERINTAH TENTANG PP NO.23 TAHUN 2018 TENTANG KETENTUAN PAJAK UMKM
Get PDFAbstrak: Penelitian ini bertujuan untuk mendapatkan informasi tentang pengetahuan dan pemahaman wajib pajak pelaku UMKM terhadap Peraturan Pemerintah tentang Ketentuan Umum dan Tata Cara Perpajakan khususnya PP No. 23 tahun 2018 dan bagaimana pengetahuan wajib pajak sistem perpajakan di Indonesia. Dengan menggunakan pendekatan deskriptif dan mengumpulkan informasi dari 15 wajib pajak sebagai responden yang terdata di Kecamatan Medan Barat. Peneliti menemukan bahwa sebagian Wajib Pajak yang memiliki izin usaha dan NPWP tetapi belum mengetahui dan belum paham mengenai ketentuan pajak UMKM PP No. 46 Tahun 2013 dan perubahannya PP No. 23 tahun 2018 terkait penurunan tarif pajak untuk UMKM, dan sebagian hanya mengetahui tarifnya saja tetapi tidak mengetahui secara jelas isi ketentuan pajak UMKM tersebut. Menurut responden hal ini disebabkan minimnya sosialisasi dari pihak aparatur pajak kepada pelaku UMKM untuk memberikan pengetahuan dan pemahaman kepada Wajib Pajak.Abstract: This study aims to obtain information about the knowledge and understanding of MSME taxpayers regarding Government Regulations on General Provisions and Special Tax Procedures for PP No. 23 tahun 2018, and how knowledge of taxpayers of the taxation system in Indonesia. The study used descriptive and collected information from 15 taxpayers as respondents registered in the District of West Medan. The results of this study found that all taxpayers already have NPWP and business licenses, but do not yet know and do not understand the MSME PP No. 46 of 2013 and amendments to PP No. 23 of 2018, some respondents only knew about changes in tax rates, but did not clearly know the contents of the MSME tax provisions. According to respondents this is due to the lack of socialization from the tax apparatus to SMEs in providing knowledge and understanding to taxpayer
PENGARUH KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PELUANG PENGUNGKAPAN TRIPLE BOTTOM LINE PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFTujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Kinerja Keuangan dan Good Corporate Governance terhadap peluang pengungkapan Triple Bottom Line pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia. Ada 41 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, tetapi hanya 39 perusahaan yang memenuhi kriteria perusahaan yang memiliki data lengkap dalam bentuk laporan tahunan untuk sampel penelitian. Penelitian ini menggunakan metode kuantitatif dan metode analisis yang digunakan adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa secara simultan semua variabel dalam penelitian ini secara signifikan mempengaruhi pengungkapan Triple Bottom Line. Secara parsial hanya variabel dewan komisaris dan Profitabilitas yang memiliki pengaruh signifikan terhadap peluang pengungkapan Triple Bottom Line yang dapat dilihat dari nilai Wald test dengan tingkat signifikansi 0,1. Berdasarkan uji Negelkerke R2 diperoleh hasil sebesar 46,0%.This study aims to determine and analyze the effect of Financial Performance, Ownership Structure, and Good Corporate Governance to the opportunity of disclosure of Triple Bottom Line on Mining Sector Listed in Indonesian Stock Exchange.. There are 41 listed mining companies but only 39 companies meet the criteria of companies that have complete data in the form of annual reports for sampled research. This research uses quantitative method and analysis method used is logistic regression analysis. The results of this study indicate that simultaneously all the variables in this study significantly influence the disclosure of Triple Bottom Line. Partially only variable of board of commissioner and Profitability which have significant influence to chance of disclosure of Triple Bottom Line which can be seen from Wald test value with significance level 0.1. Based on the test Negelkerke R2 obtained results of 46.0%
Pengaruh Current Ratio dan Total Asset Turnover terhadap Return On Assets Pada Perusahaan Restoran, Hotel Dan Pariwisata yang Terdaftar di Bursa Efek Indonesia
Get PDFPenelitian ini bertujuan untuk mengetahui pengaruh Current Ratio dan Total Assets Turnover terhadap Return On Assets baik secara parsial maupun secara simultan terhadap Return On Assets pada Perusahaan Restoran, Hotel, dn Pariwisata yang terdaftar di Bursa Efek Indonesia periode 2012 2016. Teknik pengumpulan data dalam penelitian ini di lakukan dengan menggunkan teknik dokumentasi. Teknik analisis data dalam penelitian ini menggunakan uji asumsi klasik (Uji Multikolinearitas, Uji Heterokesdatisitas, dan Uji Autokorelasi ), Analisis Regresi Linier Berganda, Uji Hipotesis (Uji-t dan Uji-F), dan Koefisien Determinasi. Pengolahan data dalam penelitian ini menggunakan software SPSS (Statistic Package For the Social Science ) for windows versi 16.00. Hasil dari penelitian ini menunjukan bahwa Current Ratio secara parsial berpengaruh positif dan signifikan terhadap Return On Assets. Sedangkan Total Assets Turnover secara parsial ada pengaruh tetapi tidak signifikan terhadap Return On Assets. Dan secara simultan menunjukan bahwa Current Ratio dan Total Assets Turnover secara bersama - sama memiliki pengaruh tetapi tidak signifikan terhadap Return On Assets pada Perusahaan Restoran, Hotel, dan Pariwisata yang terdaftar di Bursa Efek Indonesia periode 2012 2016
Pencatatan Akuntansi Pada Usaha Tani Padi (Oryza Sativa)
Get PDFThe research sample was 30 farmers. The sampling technique was purposive sampling. The data analysis used was descriptive statistical analysis and quantitative analysis. The characteristics of the research respondents that have been known are that the average age of the respondents is 53.9 years, farming experience is 36.2 years, education level is 6.7 years or SD, the area of farming land is 1.1 hectares and most of the farm ownership is by rent. land. The results of this research show that 100% of respondents or all respondents have never gained knowledge of accounting. As for the implementation of farmers in recording accounting on the aspect of transaction evidence, 50% do not know and never keep proof of purchase of production facilities, 70% do not know and never keep proof of payment of labor. There are also very many farmers who do not know and have never done accounting records, namely 76.7% and all respondents (100%) do not know and have never made an income statement
Analisis Determinan Harga Saham Perusahaan Sektor Agriculture Yang Terdaftar Di Bursa Efek Indonesia
Get PDFThis research was conducted to find out how the influence of return on assets, earnings per share, and debt to asset ratio on stock prices in agriculture sector companies listed on the Indonesia Stock Exchange. The population in this research amounted to 21 agricultural companies with a sample of 18 companies. This research used secondary data taken from idx.co.id with data used from 2014-2018. This research used quantitative data with multiple linear regression models. The results showed that the return on assets and debt to assets ratio partially had a negative and significant effect on the stock prices of agriculture companies, while the earnings per share had a positive and significant effect on the prices of shares of agriculture companies. Simultaneous return on assets, earnings per share, and debt to asset ratios had a significant effect on the prices of agricultural companies Return on assets, earnings per share and debt to asset ratio contributed 82.3% in the formation of stock prices, while the remaining 17.7% was obtained from other factors. Stock prices had a very close relationship to return on assets, earnings per share, and debt to asset ratio
Analisis Resiko Kredit Pada PT. Bank Sumut Cabang Pembantu Tanjung Pura
Get PDFThis study aims to analyze the credit risk ratio to determine whether the bank is in the unhealthy category according to Bank Indonesia. In addition, by analyzing credit risk, it can be seen that the company's financial performance from year to year. This research uses descriptive quantitative research with the data used are financial reports. To obtain the data needed in this study, the authors used data collection techniques. Methods by means of documentation, calculating research variables, analyzing research variables and making conclusions. The results of this study indicate that: the Bank's financial credit risk seen from the NPL factor of PT Bank Sumut Capem Tanjung Pura is included in the category of a healthy bank because the level of NPL that grows is still below the stipulated Bank Indonesia Standard, which is below 5%. Credit risk seen from the LDR at PT Bank Sumut Tanjung Pura Sub-Branch is in the bad or unhealthy category because the LDR level is still above the standard set by Bank Indonesia, which is ?78% -94%
ANALISIS DETERMINAN YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN
Get PDFTujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, likuiditas, ukuran perusahaan terhadap Opini Audit Going Concern pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian causal effect. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2017. Teknik pengambilan sampel menggunakan teknik proposive.sampel berjumlah 30 perusahaan dari 40 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2017, sehingga data penelitian yang di analisis berjumlah 90. Teknik analisis data yang digunakan adalah statistik deskriptif dan analisis regresi logistik. Berdasarkan hasil penelitian ini menunjukkan bahwa profitabiltas berpengaruh dan signifikan terhadap opini audit going concern, likuiditas tidak berpengaruh dan signifikan terhadap opini audit going concern, ukuran perusahaan berpengaruh dan signifikan terhadap opini audit going concern. Secara simultan profitabilitas, likuiditas, dan ukuran perusahaan berpengaruh terhadap opini audit going concern.The purpose of this study was to determine the effect of profitability, liquidity, company size on the Going Concern Audit Opinion on mining companies listed on the Indonesia Stock Exchange. This type of research is causal effect research. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling technique uses the proposive.sample technique of 30 companies from 40 mining sector companies listed on the Indonesia Stock Exchange in 2015-2017, so the research data analyzed amounted to 90. The data analysis technique used is descriptive statistics and logistic regression analysis. Based on the results of this study indicate that profitability has a significant and significant effect on going concern audit opinion, liquidity has no effect and is significant on going concern audit opinion, company size has an effect on and significant on going concern audit opinion. Simultaneously profitability, liquidity, and company size influence going-concern audit opinion