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Bambang Kusdiasmo
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Economics, Econometrics & Finance

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CAPITAL ADEQUACY RATIO (CAR) DAN DANA PIHAK KETIGA (DPK) TERHADAP RETURN ON ASSET (ROA) DENGAN PENYALURAN KREDIT SEBAGAI VARIABEL INTERVENING P Haryoso; Bambang Kusdiasmo
ADVANCE Vol 4, No 1 (2017): March
Publisher : STIE AUB Surakarta

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This research aimed to determine the influence of Capital Adequacy Ratio (CAR) and third party funds (DPK) througt landing. The influence of Capital Adequacy Ratio (CAR),  third party funds (DPK), and the distribution credit for Return on Asset (ROA). The influence Capital Adequacy Ratio (CAR) about Return on Asset (ROA) througt landing . third party funds (DPK) about Return on Asset (ROA) througt landing. The Population in this study all commercial banks in Indonesia are listed on the Stock Exchange the period of 2012-2015. The samples based on purposive sampling are 15 commercial banks in Indonesia -year period 2012-2015. Data is taken from secondary data from company financial statements of Commercial Bank and listed on the Indonesia Stock Exchange. Data analysis methods used in the study were multiple linier regression analysis, with descriptive statistics test , linearity test , hypothesis test ( t test , F test , and the correlation coefficient of determination ). The analysis showed that: (1) Capital Adequacy Ratio (CAR) but not significant positive effect on Lending. (2) Third Party Fund (DPK) positive and significant impact on the Lending. (3) Capital Adequacy Ratio (CAR) a significant negative effect on Return on Assets (ROA). (4) Third Party Fund (DPK) but not significant positive effect on Return on Assets (ROA). (5) Lending positive but not significant effect on Return on Assets (ROA). (6) Effect of Capital Adequacy Ratio (CAR) of the Return on Assets (ROA) greater than the influence of Capital Adequacy Ratio (CAR) of the Return on Assets (ROA) through Lending. (7) Effect of Third Party Fund (DPK) to Return on Assets (ROA) is smaller than the influence of Third Party Fund (DPK) to Return on Assets (ROA) through Lending.Keywords : Capital Adequacy Ratio, Return On Asset, Third Party Funds, Lending
EFFECT OF WORK EXPERIENCE, INDEPENDENCE, COMPETENCE, PROFESSIONAL CARE DUE AND PROFESSIONAL ETHICS TO AUDIT QUALITY Gracia Indah Prasetyawati; Bambang Kusdiasmo; Septiana Novita Dewi
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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This study aims to test and provide empirical evidence that the significance of the influence of work experience, auditor independence, auditor competence, due professional care and professional ethics to audit quality at Public Accounting Firm. The population in this study are auditors working in Surakarta, Yogyakarta and Semarang. The number of samples in this study were 70 people. Sampling was done by Purposive Sampling. The types and sources of data are obtained from primary data sources. The analytical technique used in this study consisted of test instrument research that is the test of validity and reliability test, classical assumption test, multiple linear regression analysis, t test, F test and test R2 . The result of the analysis shows that the work experience and independence of the auditor have a significant positive effect on audit quality, auditor competence, due professional care and professional ethics have no significant positive effect on audit quality. The result of determination coefficient of (R2) is 0,559 or 55,9%. It means that the percentage of donation given by the independent variable is work experience, auditor independency, auditor competence, professional care and professional ethics toward dependent variable that is audit quality (Y) is 55,9%, while the rest 44,1% explained by variable others not analyzed in this study.Keywords: work experience, independence, competence, due professional care, professional ethics and audit quality
Co-Authors Gracia Indah Prasetyawati P Haryoso Septiana Novita Dewi