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Suparno
Univeritas Singaperbangsa Karawang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Pengaruh Capital Adequacy Ratio Dan Return On Asset Terhadap Penyaluran Kredit Pada Bank Umum Yang Terdaftar Dibursa Efek Indonesia Tahun 2013-2019 Endah Sri Amsiah; Suparno Suparno; H. Ahmad Nawawi
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3223

Abstract

The purpose of this study was to determine, test and analyze the Influence of the Capital Adequacy Ratio and Return On Assets together on lending to conventional commercial banks.The population taken in this study were public banks listed on the Indonesia Stock Exchange and the sample used was purposive sampling technique with specified criteria. There were 6 banks that publish annual financial reports (annual reports) for the years 2013 – 2019. The research method used is descriptive verification research method sourced from bank financial report data and literature studies. The data obtained were analyzed using classical assumption test analysis, multiple linear regression and hypothesis testing using f test and t test with a significance level of 5%. The results of the partial hypothesis test show that there is an effect of the Capital Adequacy Ratio on Credit Distribution. There is an effect of Return on Assets (ROA) on Credit Distribution. There is an effect of Capital Adequacy Ratio and Return On Assets simultaneously or jointly affecting Credit Distribution. Keywords: Capital Adequacy Ratio and Return On Asset
Pengaruh Efisiensi Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, Dan Biaya Overhead Pabrik Terhadap Rasio Profit Margin Kiki Alfiah; Suparno Suparno
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.3266

Abstract

This study aims to analyze the effect of raw material cost efficiency, direct labor efficiency, factory overhead cost efficiency on the profit margin ratio in Food and Beverage Companies Listed on the Indonesia Stock Exchange. The method used is quantitative analysis, namely through classical assumption test to analyze the data and determine the level of closeness of the relationship and the effect given Efficiency of raw material costs, direct labor costs, factory overhead cost efficiency to profit ratio analysis using SPSS software. While the data used is secondary data with the type of time series data (time series) in 2013-2017. Based on the research, it is known that material cost efficiency has no significant effect on the profit margin ratio because t_count < t_table with a significantly smaller value of 0.05. Direct labor costs have a significant effect on the profit margin ratio because t_count > t_table with a significant value greater than 0.05 partially has an effect of Direct Labor Cost Efficiency on Profit Margin Ratio. The efficiency of factory overhead costs shows that t_count < t_(table.) That is a significant value of 0.725 > 0.05. Raw Material Cost Efficiency, Direct Labor Cost Efficiency, Factory Overhed Cost Efficiency in food and beverage companies in 2013 – 2017 simultaneously did not affect the profit margin ratio. Keywords: Raw Material Cost Efficiency, Direct Labor Cost Efficiency, Overhead Cost Efficiency, Profit Margin Ratio
Co-Authors Ahmad Nawawi Apriade Voutama Asep Jamaludin Dhava Lintang Pramudya Dian Hakip Nurdiansyah Endah Sri Amsiah Garno, Garno Gina Maulani Sajili H. Ahmad Nawawi Indra, Jamaludin Kiki Alfiah Nahruddien Akbar.M Risma Nopianti Sri Suartini Suhono Suhono Uswatun Fadillah Marpaung