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PENGARUH FAKTOR SPESIFIK BANK DAN MAKRO EKONOMI TERHADAP RISIKO KREDIT PERBANKAN DI INDONESIA Sparta Sparta
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol 1, No 3: Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking)
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v1i3.42

These research goals are to examine the effect of the bank-specific and macroeconomic variable to the level of risk in Indonesia. The sample is 107 conventional banks in Indonesia and the number of observation in 1177 during the period 2001 to 2011. Bank risk measurement uses the ratio of non-performing loans. The dependent variable used is non-performing loans. The independent variables are capital adequacy, asset growth, the percentage of foreign ownership, the percentage of government ownership, the percentage of public ownership, GDP growth and the bank loan growth. This study provides empirical evidence banks risk are positively significant influenced by the bank risk last year and negatively significant influenced by GDP growth. Other independent variables as capital adequacy, asset growth, the percentage of foreign ownership, the percentage of government ownership, the percentage of public ownership, and the bank loan growth not influenced by bank credit risk in Indonesian. Empirical results of this study have implications for practitioners banks, institutions banking authorities or the FSA and the development of the theory of risk associated with specific bank factors and macroeconomic factors that influence banking credit risk as the results of this study.

Pengaruh Debt Covenant dan Political Cost Terhadap Konservatisme Akuntansi Okto Reyhansyah Iskandar; Sparta Sparta
EQUITY Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This research aims to understand and analyzes the effect of debt covenant, bonus plan, and political cost against company’s accounting conservatism. Independent variable for which used in this research was debt covenant measured by the ratio of leverage, bonus plan measured by company share ownership by managers, and political cost measured by the size of the company.While the dependent variable measured by accounting conservatism. The sample selection is using purposive sampling method, in order to obtain 36 observations of manufacturing company which narrowed to subsector industrial consumer goods and consistently listed at Indonesia Stock Exchange during the period 2012-2015. This research uses secondary data from company financial statements obtained from the Indonesia Stock Exchange. Multiple linear regression technique is used in this research to achieve analytical results. The result showed that debt covenant have negative insignificant effects to accounting conservatism, bonus plan have negative and significant effects to accounting conservatism, and political cost it has positive effects and significantl to accounting conservatism.

Pengaruh Media Exposure Tehradap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI Sparta Sparta; Desak Kadek Rheadanti
EQUITY Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i1.903

Social and environmental responsibility becomes one of the components of corporate disclosure listed on Indonesia Stock Exchange (BEI). This study examines the factors that influence the disclosure policy of social and environmental responsibility to manufacturing companies on BEI by expanding disclosure items. Factors suspected to affect social and environmental responsibility disclosure policies are media exposure, firm size, profitability and leverage. The research sample is a manufacturing company that discloses social and environmental responsibility in the period 2013-2015. The number of sample companies is 31. The number of observations used is 93 observations. The disclosure policy of social and environmental responsibility is measured by the disclosure index. This index is measured by the disclosure item in the Reporting Guidelines contained in General Repoting Initiatives (GRI). Hypothesis testing is done by multiple regression analysis. The test results fail to prove the effect of media exposure, firm size and profitability on the disclosure of social and environmental responsibility.

Dampak Good Corporate Governance Terhadap Kinerja Perbankan: Market Risk sebagai Intervening Sparta Sparta
EQUITY Vol 23, No 2 (2020): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.2073

Penelitian ini bertujuan untuk membuktikan secara empiris dampak langsung mekanisme GCG terhadap kinerja perbankan di Indonesia, dampak mekanisme GCG terhadap risiko perbankan di Indonesia, dampak tidak langsung mekanisme GCG terhadap kinerja perbankan di Indonesia dengan menggunakan variabel risiko perbankan intervening. Sampel penelitian ini adalah bank konvensional yang terdaftar di Bursa Efek Indonesia dari tahun 2013 hingga 2017 dengan sampel 29 bank. Hasil penelitian menunjukkan bahwa hanya jumlah direksi dan proporsi komisaris bank independen yang berpengaruh langsung positif terhadap kinerja perbankan. Besar kecilnya komite audit perbankan berpengaruh positif terhadap total risiko dan risiko sistematis sistem perbankan. Ukuran dewan komisaris bank berpengaruh positif terhadap risiko sistematis perbankan. Jumlah direktur bank berpengaruh positif terhadap risiko sistematis dan berpengaruh negatif terhadap risiko tidak sistematis perbankan. Proporsi komisaris independen berpengaruh negatif signifikan terhadap risiko sistematis dan berpengaruh negatif terhadap unsystematic risk banking. Estimasi total risiko perbankan berpengaruh positif terhadap kinerja perbankan. Estimasi unsystematic risk banking berpengaruh negatif terhadap kinerja perbankan. Hasil penelitian ini memberikan kontribusi bagi pemegang saham yaitu untuk meningkatkan kinerja bank dengan menerapkan tata kelola perusahaan yang baik. Bagi regulator, hasil ini berkontribusi pada pemilihan calon komisaris dan komisaris independen yang lebih selektif.

Analisis Pengaruh Efisiensi dan Kecukupan Modal terhadap Kinerja Keuangan pada Bank Pembangunan Daerah di Indonesia Sparta Sparta
Jurnal Ekonomi dan Bisnis Vol 20 No 1 (2017)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to investigate the efficiency of Indonesian regional development banks (BPD) and the effects of efficiency, capital adequacy, bank size, and macroeconomic indicators on the performance of BPDs in 2008-2012. Our variables of interests are BOPO, CAR, LNSIZE, PDRB, GCRED and INF. We analyze these variables on 130 firm-year observations using the OLS with panel data. Our findings show that on average the BOPO of our BPD sample is 72.45%. During that period, BPD Sulawesi Selatan (BPD Aceh) is the most (least) efficient BPD as indicated by its BOPO of 54.03% (92.98%). Next, our year-to-year analysis reveals that the most (least) efficient BPDs for the year 2008, 2009, 2010, 2011, and 2012 are BDKI, BSTR,BACH, BSUA, and BSSN (BSST, BSTA, BKTm, BSTA, and BSTA), respectively. Our study also indicates that none of BPD in Java have assets higher than their counterparts outside Java that are the most efficient BPDs for the whole Indonesia. Finally, we find that BOPO, CAR, LNSIZE, and GCREDR negatively affect BPDs’ financial performance while INFR is positively associated with financial performance. However, GPDRBT has no significant effect on BPDs’ financial performance.Abstrak Penelitian ini bertujuan untuk mengetahui gambaran efisiensi BPD di Indonesia dan pengaruh efisiensi, kecukupan modal, ukuran bank dan indikator makro ekonomi terhadap kinerja BPD di Indonesia periode 2008-2012. Variabel-variabel yang dianalisis dalam riset ini adalah BOPO, CAR, LNSIZE, PDRB, GCRED dan INF. Alat analisis yang digunakan adalah OLS dengan data panel. Jumlah observasi dalam studi ini adalah sebanyak 130. Hasil penelitian menunjukkan bahwa efisiensi bank BPD di Indonesia selama periode 2008-2012, yang ditunjukkan oleh rata-rata BOPO, adalah 72,45 persen. Selama periode tersebut, BPD Aceh mendapat predikat bank paling tidak efisien dengan BOPO 92,98 persen dan BPD Sulawesi Selatan mendapat predikat bank BPD paling efisien dengan BOPO 54,03 persen. Bank BPD paling efisien untuk tahun 2008, 2009, 2010, 2011 dan 2012 berturut adalah BDKI, BSTR, BACH, BSUA dan BSSN. Sedangkan bank BPD paling tidak efisien untuk tahun 2008, 2009, 2010, 2011, dan 2012 berturut-turut adalah BSST, BSTA, BKTm, BSTA dan BSTA. Hasil penelitian ini menunjukkan bahwa tidak ada satupun bank BPD di pulau jawa yang memiliki total aset lebih besar dibandingkan bank BPD di luar jawa yang mendapatkan predikat bank BPD paling efisien di Indonesia. Hasil penelitian ini juga menunjukkan bahwa BOPO, CAR, LNSIZE, dan GCREDR secara signifikan berpengaruh negatif pada kinerja keuangan bank BPD. INFR ditemukan berpengaruh secara signifkan dan positif terhadap kinerja keuangan BPD. Sementara itu, GPDRBT tidak memiliki pengaruh signifikan pada kinerja keuangan BPD.

Analisis Pengaruh Penerapan Green Accounting terhadap Kinerja Perusahaan Manufaktur dalam Bursa Efek Indonesia Sparta Sparta
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.20497

This study aims to determine the effect of the application of green accounting on the performance of companies in the manufacturing sector. Green accounting is measured by environmental cost and environmental performance which are independent variables in this study. Meanwhile, company performance is measured by financial performance as proxied by ROA and company value as proxied by PER. This study was conducted on manufacturing companies that are PROPER participants and listed on the Indonesia Stock Exchange (IDX) for the period 2014 – 2019. This study uses multiple regression analysis to test this hypothesis. The sample in this study used purposive sampling method to obtain a sample of 120 companies in the manufacturing sector. The results of the first equation in this study indicate that environmental cost has no effect on financial performance and environmental performance has a positive influence on financial performance. While the results of the second equation in this study indicate that environmental cost has a positive effect on firm value and environmental performance has a negative effect on firm value. Suggestions for further research is to conduct research on other sectors on the IDX with the latest period so that the results obtained can provide an overview of the application of green accounting in each sector of different companies and get more accurate results

Dampak Environmental Performance dan Environmental Disclosure terhadap Profitabilitas Perusahan Sparta Sparta; Dita Ayu
Jurnal Keuangan dan Perbankan Vol 13, No 1 (2016): Jurnal Keuangan dan Perbankan Volume 13, No. 1, Desember 2016
Publisher : STIE Indonesia Banking School

This study aimed to examine the impact of environmental performance and environmental disclosure to profitability. Profitability is measured by Return on Asset, environmental performance by PROPER Rating, while environmental disclosure by Corporate Disclosure Indeks. This research also used size and leverage as control variables. Samples generated from The SRI-HATI index from 2010 to 2014, which in total 50 observations. The research proves that the environmental performance, company size and leverage have a significant negative impact on profitability, while environmental disclosure does not impact on the profitability of the company. These results have implications especially to companies and investors related to the costs incurred by the company for improvement of environmental performance and disclosure.

Analisis Hubungan Accounting Risk dan Market Risk Pada Perbankan Go public di Indonesia Sparta Sparta
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol 8, No 3 (2022): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Ba
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v8i3.343

Penelitian ini bertujuan untuk mengetahui apakah masih terdapat hubungan antara risiko akuntansi dan risiko pasar serta apakah data akuntansi masih relevan digunakan oleh pelaku pasar modal untuk memprediksi risiko pasar di Bursa Efek Indonesia. Sampel penelitian adalah industri perbankan di pasar modal BEI periode tahun 2012 sampai dengan tahun 2018. Dari jumlah bank yang go public sebanyak 41 bank, maka digunakan sampel penelitian sebanyak 28 bank. Variabel dependen yang digunakan adalah beta saham sebagai ukuran risiko pasar. Variabel independen yang digunakan adalah data akuntansi yang berkaitan dengan risiko yaitu earning variability, loan to deposit ratio, capital adequacy ratio dan non performing loan ratio. Hasil penelitian menunjukkan bahwa masih terdapat hubungan antara risiko akuntansi dan risiko pasar pada industri perbankan. Pasalnya, saat ini data akuntansi masih diandalkan investor pasar modal untuk memprediksi risiko pasar saham perbankan. Hasil regresi panel berganda menunjukkan bahwa data akuntansi masih relevan digunakan untuk memprediksi risiko pasar. Ketika data pasar tidak pasti, investor dapat menggunakan data akuntansi seperti variabilitas laba, rasio pinjaman terhadap simpanan, rasio kecukupan modal, dan rasio pinjaman bermasalah untuk memprediksi beta saham bank yang go public.

Pengaruh Kinerja Lingkungan terhadap Corporate Social Responsibility (CSR) Disclosure dan Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderating Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Periode 2017–2021 Deliana Aryanti; Endang Setiya Rini; Vania Audrey Wibowo; Wulandari Wulandari; Sparta Sparta
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 9 No. 1 (2023): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and B
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v9i1.382

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan terhadap Corporate Social Responsibility Disclosure (CSRD) dan kinerja keuangan dengan menggunakan variabel pemoderasi Good Corporate Governance. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini menggunakan metode penelitian kuantitatif yang menggunakan laporan keuangan, laporan tahunan perusahaan dan menggunakan data sekunder yang layak. Teknik purposive sampling juga digunakan sebagai teknik pemilihan sampel, sedangkan pada bagian analisis data dilakukan uji asumsi klasik. Untuk menguji hipotesis menggunakan metode regresi sederhana dimana output yang dihasilkan dari penelitian ini akan menunjukkan bahwa: (1) Kinerja Lingkungan berpengaruh positif terhadap Corporate Social Responsibility Disclosure, (2) Kinerja Lingkungan berpengaruh positif terhadap Kinerja Keuangan, (3) Good corporate governance memperkuat pengaruh kinerja lingkungan terhadap kinerja keuangan perusahaan dan (4) Good Corporate Governance memperkuat pengaruh kinerja lingkungan terhadap Corporate Social Responsibility Disclosure.

Pengaruh Efisiensi Operasional, Risiko Kredit Dan Risiko Likuiditas Terhadap Profitabilitas Perusahaan Perbankan Di Indonesia: Sebelum Dan Masa Pandemi Covid-19 Sparta Sparta; Aura Nanda Shafira
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 10 No. 2 (2024): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v10i2.577

Penelitian ini bertujuan untuk mengetahui pengaruh efisiensi operasional, risiko kredit, dan risiko likuiditas terhadap profitabilitas perusahaan perbankan di Indonesia: sebelum dan masa pandemi covid-19 dengan variabel kontrol bank size. Penelitian ini dilakukan pada Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia periode 2016 sampai 2020. Populasi penelitian adalah laporan tahunan bank konvensional di Indonesia sehingga jumlah sampel yang diperoleh sebanyak 26 bank dengan menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan efisiensi operasional berpengaruh positif signifikan terhadap profitabilitas sebelum dan masa pandemi covid-19, risiko kredit tidak berpengaruh terhadap profitabilitas sebelum dan masa pandemi covid-19, risiko likuiditas berpengaruh negatif signifikan terhadap profitabilitas sebelum pandemi covid-19 dan tidak memiliki pengaruh terhadap profitabilitas masa pandemi covid-19, pandemi covid-19 berpengaruh signifikan terhadap profitabilitas serta bank size berpengaruh negatif terhadap profitabilitas sebelum pandemi covid-19 dan tidak berpengaruh terhadap profitabilitas saat pandemi covid-19.

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