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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh Non Performing Loan, Net Interest Margin, Beban Operasional Berbanding Pendapatan Operasional dan Fee Based Income terhadap Laba Perusahaan (Studi Kasus Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2020) Muhammad Rusdiansyah; Atma Hayat; Hamdani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.807 KB) | DOI: 10.32670/fairvalue.v4i8.1422

Abstract

This study examines the influence of (1) the relationship between Non-Performing Loan on company profits, (2) the relationship between Net Interest Margin on company profits, (3) the relationship between Operating Expenses Compared to Operating Income on company profits, and (4) the relationship between Fee-Based Income on company profits at Local Development Bank in Indonesia. The population in this study were all Local Development Banks in Indonesia, numbering 26 banks, while the sampling technique used was Saturation Sampling. The method of collecting secondary data is based on the annual report of the Local Development Bank in Indonesia with an observation period of 2015-2020. Data analysis techniques used are multiple regression analysis with double-log regression model and SPSS. The analysis found that Non-Performing Loan, Net Interest Margin, Operating Expenses Compared to Operating Income and Fee-Based Income affect company profits.
Pengaruh beban kerja, work life balance, kompetensi dan kepuasan kerja terhadap kinerja account representative dengan dukungan sosial sebagai variabel moderating Annisa Tri Hidhayati; Atma Hayat; Rahma Yuliani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study focuses on the objective to analyze whether workload, work-life balance, competence and job satisfaction can affect the performance of Account Representatives moderated by social support. Quantitative research is used as an approach in this study. The population used as the object of research is all ARs who work at KPP Pratama Banjarmasin, KPP Pratama Tanjung and KPP Madya Banjarmasin. The sample was selected using purposive sampling method and obtained 67 samples and observation data based on certain criteria. The analytical tool used is PLS-SEM (Partial Least Square Structural Equation Modeling) with the Two-Stage Approach method. The results of this study indicate that workload, work-life balance affect the performance of Account Representatives. While competence and job satisfaction have no effect on Account Representative performance. Social support cannot moderate the influence between workload, work-life balance, competence and job satisfaction on Account Representative performance.