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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH EFISIENSI OPERASIONAL DAN LIKUIDITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL MODERASI PADA PROFITABILITAS BPR Alessandro Simanihuruk; Agung Dharmawan Buchdadi; M. Edo Suryawan Siregar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.353

Abstract

This study aims to examine the effect of operational efficiency and liquidity with credit risk as a moderating variable on BPR profitability in West Java Province for the period 2020-2022. The independent variables in this study are operational efficiency proxy BOPO and liquidity proxy Loan to Deposits Ratio (LDR). The dependent variable in this study is profitability proxy Return on Assets (ROA) and moderating variable credit risk proxy Non-Performing Loan (NPL). The number of BPR samples used was 190 BPRs with an observation time of three years so that there were 570 total observations to analyze. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses panel data regression analysis with Stata version 17. The results of this study indicate that operational efficiency has a negative and significant effect on profitability. Liquidity has no significant effect on profitability. Credit risk is not able to moderate the effect of operational efficiency on profitability. Credit risk is able to moderate the effect of liquidity on profitability
PENGARUH RASIO NILAI PASAR DAN PROFITABILITAS TERHADAP HARGA DAN RETURN SAHAM PERBANKAN YANG TERDAFTAR DI BEI PADA MASA PANDEMI COVID-19 Mitha Icha Yanti Tambun; Agung Dharmawan Buchdadi; M. Edo Suryawan Siregar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.364

Abstract

This study aims to test whether there is an effect of market value and profitability ratios on the prices and returns of banking shares listed on the IDX during the COVID-19 pandemic (2020–2022). The Market Value Ratio is proxied by Dividend Per Share (DPS) and Earning Per Share (EPS). Meanwhile, the profitability ratio is proxied by Return on Investment (ROI). This research uses 12 financial companies listed on the IDX as research samples. The sampling method used was a purposive sampling technique. The analysis technique used is panel data regression. This research also uses an additional sample, namely in the period before the COVID-19 pandemic (2017–2019) as a comparison. The research results show that DPS and EPS have a positive and significant effect on share prices during the COVID-19 pandemic, but have no effect on stock returns. Then, ROI has no effect on stock prices during the pre-pandemic period or during the COVID-19 pandemic, but it does affect stock returns.