Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

DETERMINAN TINGKAT KREDIT MACET BANK UMUM KONVENSIONAL PERIODE 2015-2019 Thesya Yuzevin; Hanung Eka Atmaja; Heni Hirawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): 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 (306.046 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.603

Abstract

This study aims to determine the effect of Return On Assets (ROA), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Costs of Operating Income (BOPO) and inflation rates on the level of non-performing loans (NPL) in commercial banks. conventional in Indonesia for the 2015-2019 period. This research is an explanatory research that uses multiple linear regression analysis techniques. The data analysis technique uses panel data regression with a population of 29 conventional commercial banks in Indonesia. The data of this study are secondary data obtained by documentation by the Indonesia Stocks Exchange. The results showed that the variables Return On Assets (ROA), Loan to Deposit Ratio (LDR), and the inflation rate had no effect on the level of Non Performing Loans (NPL). The variable Capital Adequacy Ratio (CAR) has a negative effect on Non-Performing Loans (NPL) with a coefficient of 0.034 at a significance level of 0.025 and the variable Operating Costs of Operating Income (BOPO) has a positive effect with a coefficient of 0.042 and a significance level of 0.046.
CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE Heni Hirawati; Axel Giovanni; Yacobo Sijabat
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): 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 (235.997 KB) | DOI: 10.32670/fairvalue.v4i5.701

Abstract

The company's performance describes a company's financial condition that reflects work performance in a certain period. The company's performance is also determined by the ability to compete against other companies. The company's competitive ability can be improved through good corporate governance and utilising the company's intellectual capital. The change in management pattern from labour-based business to knowledge-based business has triggered the growing interest in intellectual capital disclosure. This study aims to provide empirical evidence regarding the role of intellectual capital and governance in explaining the variability of corporate financial performance. This study uses samples of 20 state-owned companies (BUMN) listed on the Indonesia Stock Exchange for 2015-2020. Analysis of research data with panel data regression using STATA. The results show that Corporate Governance and Intellectual Capital have no significant effect on the BUMN financial performance. In the control variables consisting of Leverage, Firm Size, and Company Age, only leverage influences the company's financial performance