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All Journal Jurnal Ekonomi Jurnal Inovasi Ekonomi
Syamsul Ridjal
Sekolah Tinggi Ilmu Ekonomi Makassar (STIEM) Bongaya
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ekonomi

 1 
Pengaruh Tatakelola Terhadap Nilai Perusahaan Perbankan: ROA Dan NPL Sebagai Mediasi Lisa Dentika; Syamsul Ridjal; La Ode Sumail
Jurnal Ekonomi Vol. 26 No. 2 (2021): July 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i2.751

Abstract

This study attempts to investigate the effect of governance on firm value mediated by financial performance and the risk of banking firms on the IDX. The sampling technique uses 46 saturated samples and data sources from the 2017-2020 financial statements so the number of observations is 184. This study finds that bank governance can encourage an increase in firm value. Governance has a positive effect on ROA but has a negative effect on NPL. ROA has a positive effect on PBV and NPL has a negative effect on PBV. Governance has a positive and significant effect on PBV mediated by ROA and governance has a negative and significant effect on PBV mediated by NPL. Therefore, the role of ROA and NPL as partial mediation (partial mediation).
Kinerja Keuangan Dan Nilai Perusahaan: Peran Ukuran Perusahaan Perbankan Konvensional Di BEI Ikhwan; Syamsul Ridjal; La Ode Sumail
Jurnal Ekonomi Vol. 26 No. 2 (2021): July 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i2.753

Abstract

This study investigates the relationship between BOPO and NPL with financial performance (ROA) and the impact on firm value using signalling theory analysis. In addition, what is also to be achieved is to investigate the role of firm size as a moderating variable and a mediating variable. The research sample was 16 banks that met the criteria (purposive sampling) with 80 observations. BOPO and NPL can be suppressed so as to encourage ROA. Furthermore, ROA can drive TQ. SIZE can strengthen ROA so that TQ becomes high in the market. In addition, ROA is able to push SIZE. And SIZE is able to contribute to TQ. SIZE has a positive and significant role in mediating ROA and TQ.
Dapatkah Literasi Keuangan Dan Pemahaman Akuntansi Menghasilkan Kualitas Laporan Keuangan Puskemas? Fitriani; Syamsul Ridjal; La Ode Sumail
Jurnal Ekonomi Vol. 27 No. 2 (2022): July 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i2.1068

Abstract

The purpose of this research is to investigate the quality of financial reports mediated by Accounting Information Systems. The sampling method used purposive sampling with consideration of employees who have accounting knowledge and competence as much as 98 employees. The analytical equipment used is WarpPLS 7.0. Financial literacy has a positive and significant effect on the quality of financial statements. Accounting understanding has a positive and significant effect on financial statements. Financial literacy has a positive and significant effect on Accounting Information Systems. The Accounting Information System variable has a positive and significant effect on the quality of financial reports. Understanding of accounting has a positive and significant effect on Accounting Information Systems. Then, the Accounting Information System plays a positive and significant role in mediating the relationship between financial literacy and accounting understanding with the quality of financial reports at the Regional Public Service Agency Public Health Center in Makassar City.
Co-Authors Fitriani Ikhwan Lisa Dentika Muhammadin, Akhmad Nasri Ashari Siswanti Siswanti Sumail, La Ode