Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi

SPREAD BASED MENINGKATKAN LABA PERUSAHAAN PERBANKAN DI INDONESIA

Laynita Sari (Sekolah Tinggi Ilmu Ekonomi KBP, Padang)
Febryandhie Ananda (Sekolah Tinggi Ilmu Ekonomi KBP, Padang)
Dewi Zulfia (Sekolah Tinggi Ilmu Ekonomi KBP, Padang)
Muhammad Rivandi (Sekolah Tinggi Ilmu Ekonomi KBP, Padang)
Mike Kusuma Dewi (Sekolah Tinggi Ilmu Ekonomi KBP, Padang)



Article Info

Publish Date
30 Aug 2023

Abstract

This study aims to determine the effect of spread based on the profit of banking companies in Indonesia. Spread Based and company profits are obtained from the company's financial statements and from the Indonesia Stock Exchange website. The research sample amounted to forty-five banking companies in Indonesia from 2017-2022, which were determined by the purposive sampling method. The type of data used is secondary data in the form of annual reports of banking companies for the 2017-2022 period. The data analysis technique uses multiple linear regression analysis with the help of the E-Views program version 12. This study found that spread-based provides empirical evidence of a significant positive effect on the profits of banking companies listed on the Indonesia Stock Exchange in 2017-2022

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...