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All Journal Journal of Economic, Bussines and Accounting (COSTING) FINANCIAL : JURNAL AKUNTANSI
Marsha Caesarani
Universitas Singaperbangsa Karawang
Economics, Econometrics & Finance

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Pengaruh Risiko Kredit, Risiko Pasar, Dan Risiko Likuiditas Terhadapkinerja Perbankan Pada Tahun 2016-2020 (Studi Di Bank Pembangunan Daerah Indonesia) Marsha Caesarani; Gusganda Suria Manda
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.v5i2.3092

Abstract

The role of the banking system uses more of the financial system. The financial system has a very positive impact on bank performance. This study is to understand the risk of influence on banking which is analyzed using NPL, NIM, LDR ratios related to financial performance at Regional Development Banks in Indonesia. The evidence used is from the annual financial report of the Financial Services Authority. The sample quantity is 5 Regional Development Banks in Indonesia using a time span from 2016-2020. In conducting observations using SPSS version 25 technique where observation data prove simultaneously, NPL, NIM, and LDR have a relevant impact on ROA. In partial, relevant NPL has a negative impact on ROA, NIM is relevant and has a positive impact on ROA, LDR is irrelevant and has a negative impact on ROA. In this observation, it is generated that Banking Risk as measured by the three ratios contained has a relevant impact on financial performance. Make sure that the Regional Development Bank is obliged to be able to recognize its business actions. In the observation where the company must include, reduce NPL and LDR because it will have a negative impact on ROA. Also increases NIM because it has a positive impact on ROA. Keywords: Financial Performance, NPL, NIM, LDR, ROA.
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN PENGEMBALIAN SAHAM PADA PERUSAHAAN SEMEN PERIODE 2016-2021 Isro'iyatul Mubarokah; Marsha Caesarani
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.444

Abstract

Reaksi pasar yang dilakukan oleh investor mampu dianggap baik jika laba akuntansi relevan sehingga perubahan pengembalian saham berpengaruh bagi reaksi pasar. Dengan nilai laba akuntansi yang relevan akan naik dan positif.Dengan ini, perusahaan dianggap dapat menunjukan peningkatan pengembalian bagi investor. Sedangkan arus kas operasi yaitu sinyal positif untuk investor atas berubahnya arus kas operasi, sehingga saham suatu perusahaan yang dibeli oleh investor akhirnya akan menaikan pengembalian saham. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Laba Akuntansi Dan Arus Kas Operasi Terhadap Pengembalian Saham. Metode penelitian penelitian ini yaitu metode deskriptif verifikatif. Data berupa sekunder yang di analisis melalui uji asumsi klasik, analisis regresi berganda, uji koefisien determinasi, uji t dan uji f. Penelitian ini menggunakan program software SPSS versi 25 untuk mengelola data. Hasil penelitian ini menunjukan bahwa secara parsial Laba Akuntansi tidak berpengaruh terhadap Pengembalian Saham. Arus Kas Operasi secara parsial berpengaruh negatif terhadap Pengembalian Saham. Dan secara simultan Laba Akuntansi dan Arus Kas Operasi berpengaruh terhadap Pengembalian Saham.Kata Kunci: Laba Akuntansi; Arus Kas Operasi; Pengembalian Saham
Co-Authors Gusganda Suria Manda Isro'iyatul Mubarokah