20 research outputs found
The Impact of Pandemic Covid-19 on Bank Financial Performance (Study at Province Development Bank in Sumatera)
No full textThis research aims to analyze the impact of pandemic covid-19 on bank financial performance and the differences between bank performance before and after pandemic covid-19 at Province Development Bank in Sumatera based on financial criteria: namely the ratio of NPL ( Net Performance Loan Ratio), ROA ( Return on Asset ), ROE ( Return On Equity ), LDR ( Loan Deposit Ratio ) and CAR ( Capital Adequacy Ratio ). This research uses quantitative method by using a comparative approach. Population and samples of this research are all the Province Development Bank in Sumatera ( 8 Banks). Descriptive statistic, Paired Sample Test, and Wilcoxon test were used to analyze these data. The result of this research show that; (1) there were significant differences financial performance on Province Development Bank in Sumatera before and after the pandemic Covid-19 based on NPL and CAR performance criteria. (2) there were no difference in bank financial performance before and after the pandemic Covid-19 based on ROA, ROE and LDR performance criteria. Keywords: Financial Performance, Net Performance Loan, Return On Assets, Return On Equity, Loan to Deposit Ratio, and Capital Adequacy Ratio. DOI: 10.7176/RJFA/12-22-12 Publication date: November 30th 202
Determinant Factors Affecting the Accounting Method Choices and Reported Profits of Big Industrial Companies in Indonesia
No full textThis study aims to find out the determinant factors affecting the choice of accounting methods and the reported profit of big industrial companies in Indonesia. The results showed: (1) Total assets of big industrial companies, DER and bonus managers simultaneously had a significant influence on the choice of Accounting Methods which increase profit of the companies. This was supported by Nagel R Square of 0.558 or it could be interpreted that the model could give an effect to change variations of the choice of accounting methods by 58.80%. (2) The debt of big industrial companies which is represented by debt to equity ratio has a significant effect on the choice of Accounting Methods. It means that the greater the company's debt, the greater the tendency of the company to select the accounting methods that increase reporting of company’s profit. (3) Big industrial companies that have a bonus managers have significant effect on the choice of the Accounting Method because the Wald test value is 59,356> 2 or p-value 0,00 <alpha 0,05. This means that the greater the bonus manager of the company, the greater the tendency of the company to select accounting methods that increase reported profit. (4) Sales volume, Debt to Equity Ratio, and Bonus managers simultaneously have significant effect on the reporting of company’s profit of big industrial companies in Indonesia. This was stated by Fa which was greater than Ftable or 377.82 > 1.96 at (a = 0.05; k-1; Nk) or P value 0,000 <0.05 and supported by Adjusted R Square of 0.641 or 64.10% or it can be interpreted that this model can influence the change variations of reported profit of companies 64.10%. (5) Companies with a greater sales volume have a significant effect on reporting of company’s profit. This was indicated by ta > t-table at (a= 0.05; N-k) or 33,642> 1.96 (a= 0.05; N-k) or with a significance level of P value 0,000 <0.05. This means that the greater the company's sales volume, the greater the company's profit will be. Key words: Asset, Debt to equity ratio, Accounting methods, and Profit DOI: 10.7176/RJFA/10-20-09 Publication date:October 31st 201
Several Factors Influence the Selection of the Companies Accounting Methods
No full textThis study aims to find out the several factors influence the selection of The Companies accounting methods. The results showed: (1) Total assets of the companies, DER and bonus managers simultaneously had a significant influence on the selection of Accounting Methods This was supported by Nagel R Square of 0.602 or it could be interpreted that the model could give an influence to change variations of the selection of accounting methods by 60,20%. (2) The debt of the companies which is represented by debt to equity ratio has a significant influence on the selection of Accounting Methods. It means that the greater the company's debt, the greater the tendency of the company to select the accounting methods (3) The companies that have a bonus managers have significant influence on the selection of the Accounting Method, this is supported by the Wald test value is 59,356> 2 or p-value 0,00 <alpha 0,05. This means that the greater the bonus manager of the company, the greater the tendency of the company to select accounting methods. Keywords: Asset, debt to equity ratio, and accounting methods. DOI: 10.7176/RJFA/10-16-14 Publication date: August 31st 201
The Influence of Cash Flow, Leverage, and Market to Book Ratio on the Level of Dividend Payment; Study at Consumer Goods Companies Listed in Indonesia Stock Exchange (IDX) 2015-2017
No full textThe purpose of this study is to obtain the empirical evidence about the influence of cash flow, leverage, and market to book ratio to the level of dividend payments. The population used in this study is the consumer goods companies listed in Indonesia Stock Exchange from 2015 to 2017. The results show that Cash Flow, leverage, and market to book ratio simultaneously influence the level of dividend payment of the consumer goods companies listed in the IDX and while the market to book ratio is partially influence the level of dividend payments to the consumer goods companies listed in the IDX. There fore the bigger of the market to book ratio the bigger the dividend must be payed by the companies of the consumer goods listed in IDX. Keywords: cash flow, leverage, market to book ratio, dividends DOI: 10.7176/RJFA/10-2-0
Determinant Factors of Bank Financial Reporting Quality; Study at Regional Development Banks in Sumatra
No full textThis study examined the simultaneous influence of performance credibility, go-public companies, company director with adequate auditing experience, age of CEO, material weakness disclosure, changes in public accountant, connection between CEO with the government, and Good Corporate Governance on the quality of financial reporting of Regional Development Banks in Sumatera. This study also analyzed the partial influences of Independent variables on the quality of financial statements of Regional Development Banks in Sumatera, and determined the variable with the strongest influence on the quality of financial statements of regional banks in Sumatera. Secondary data were analyzed using logistic regression tests. Sample in this study is all of Regional Development Banks in Sumatera. The hypotheses of this study consist of three types of tests; Simultaneous Significance Test (F test), Individual Parameter Significance Test (T-test), and Coefficient Determination Test (R2). The results of the data analysis showed that : the first, performance credibility, go-public companies, company director with adequate auditing experience, age of CEO, changes in public accountant, connection between CEO with the government, ,material weakness disclosures, and Good Corporate Governance simultaneously affected the quality of financial statements reporting at regional banks in Sumatera. Secondly, material weakness disclosures and Good Corporate Governance had partial influence on the quality of the financial reporting, Meanwhile, performance credibility, go-public companies, directors with auditing experience, age of CEO, changes in public accountant, and the connection between CEO with the government had not partial influence on the quality of the financial reporting. Third, All variable was found influence significance (65%) on the quality of financial reporting of regional banks in Sumatera. Keywords: Good corporate governance, public accountant and quality of financial statements DOI: 10.7176/RJFA/11-17-19 Publication date:October 31st 202
ANALISIS PENERAPAN METODE BALANCE SCORECARD SEBAGAI PENGUKURAN KINERJA PADA PUSKESMAS MARO SEBO ILIR BATANGHARI
No full textThis study aims to determain the performance analysis at the Maro Sebo Ilir Healt Center, Batanghari District, using the Balance Scorecard method. In analyzing the data researchers used qualitive methods. This analysis is based on interviews and by looking at existing data at the puskesmas, both financial and non-financial data. The sample in this study, namely performance of the financial perspective, the performance of the customer perspective, the performance of the internal business process perspective, and the performance of the growth and learning perspective. The result of the study using the Balance Scorecarad method at the Maro Sebo Ilir Healt Center show at the financial perspective which has an everage results is more effective than the results of the four research variables. The results showed than the Balance Scorecard analysis from the UPT Puskesmas Maro Sebo Ilir had Performed poorly, namely 80% was below the standard set at 80% - 100%%.
Keyward : Balance Scorecard, Performance Measurement, Performance of the Maro Sebo Ilir Healt Cente
FACTORS AFFECTING THE QUALITY OF REGIONAL FINANCIAL SUPERVISION
No full textThis research was conducted to analyze several factors that affected the quality of the inspectorate supervision, namely Independence, objectivity, expertise, due professional care, and accountability. Multiple regression analysis was chosen for this research, and the F statistic test and T statistic test were utilized for Hypothesis Test. The result indicated that (1) independence affected the quality of the inspectorate supervision, (2) objectivity affected the quality of the inspectorate supervision, (3) expertise affected the quality of the inspectorate supervision, (4) due professional care did not affect the quality of the inspectorate supervision, (5) accountability affected the quality of the inspectorate supervision. The influence of Independence, objectivity, expertise, due professional care, and accountability toward the inspectorate supervision had a strong coefficient of determination
PENGARUH FIRM SIZE, LEVERAGE, SALES GROWTH, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2015-2019)
No full textPenelitian ini bertujuan untuk menguji pengaruh Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan dan Profitabilitas terhadap Kesulitan Keuangan. Sampel yang digunakan dalam penelitian ini adalah perusahaan Properti dan Real Estate yang terdaftar di BEI periode 2015-2019. Pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 31 perusahaan dalam penelitian ini, sebanyak 155 data. Pengujian hipotesis dilakukan dengan analisis regresi logistik menggunakan software SPSS 26.0. Hasil penelitian menunjukkan bahwa Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan dan Profitabilitas secara simultan berpengaruh terhadap Financial Distress. Leverage dan profitabilitas secara parsial mempengaruhi financial distress. Sedangkan Firm Size dan Sales Growth secara parsial tidak berpengaruh terhadap financial distress
Reaksi Pasar Modal Sebelum dan Sesudah Peristiwa Pengumuman Pertama Kasus Positif Coronavirus Disease (Covid-19) di Indonesia
No full textPenelitian ini bertujuan untuk mengetahui reaksi pasar modal sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode studi peristiwa (event study) dengan mengambil peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia yang dipublikasikan oleh presiden Indonesia pada tanggal 2 Maret 2020. Penelitian ini dilaksanakan untuk mengetahui kandungan informasi dan melihat reaksi dari peristiwa dengan melihat perbedaan abnormal return, trading volume activity, dan market capitalization. Jenis data yang digunakan adalah data sekunder. Periode pengamatan dilakukan selama 24 bulan sebelum dan 24 bulan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia. Hasil penelitian menunjukkan bahwa: (1) Tidak terdapat perbedaan yang signifikan terhadap abnormal return sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia. (2) Terdapat perbedaan yang signifikan terhadap trading volume activity sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia. (3) Tidak terdapat perbedaan yang signifikan terhadap market capitalization sebelum dan sesudah peristiwa pengumuman pertama kasus positif coronavirus disease (covid-19) di Indonesia
PENGARUH TAX AVOINDANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN UMUR PERUSAHAAN TERHADAP BIAYA UTANG (COST OF DEBT)
No full textPenelitian ini bertujuan untuk memperoleh bukti empiris dan menguji pengaruh Penghindaran Pajak, Ukuran Perusahaan, Leverage, Umur Perusahaan terhadap Biaya Hutang (studi empiris pada perusahaan subsektor makanan dan minuman yang terdaftar di bursa efek Indonesia tahun 2017-2020). Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder yang diperoleh dari website resmi perusahaan dan dari website resmi Bursa Efek Indonesia.
Metode penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Penghindaran Pajak, Ukuran Perusahaan, dan Leverage secara parsial berpengaruh terhadap Biaya Hutang, dan Penghindaran Pajak, Ukuran Perusahaan, Leverage, dan umur perusahaan secara simultan berpengaruh terhadap Biaya Hutang. Sedangkan umur perusahaan secara parsial tidak berpengaruh terhadap Cost of Debt
