Pub Date : 2022-09-25DOI: 10.31000/combis.v4i2.8204
Imas Kismanah
Tujuan dari penelitian ini untuk mengetahui ukuran perusahaan,leverage dan komite audit berpengaruh terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI).Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2018-2021. Populasi penelitian meliputi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021.Teknik pengambilan sampel menggunakan teknik purposive sampling.Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 12 perusahaan,Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia.Metode analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif,leverage dan komite audit tidak berpengaruh terhadap audit delay. Kata Kunci : audit delay, ukuran perusahaan, leverage, komite audit
{"title":"UKURAN PERUSAHAAN, LEVERAGE DAN KOMITE AUDIT TERHADAP AUDIT DELAY","authors":"Imas Kismanah","doi":"10.31000/combis.v4i2.8204","DOIUrl":"https://doi.org/10.31000/combis.v4i2.8204","url":null,"abstract":"Tujuan dari penelitian ini untuk mengetahui ukuran perusahaan,leverage dan komite audit berpengaruh terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI).Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2018-2021. Populasi penelitian meliputi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021.Teknik pengambilan sampel menggunakan teknik purposive sampling.Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 12 perusahaan,Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia.Metode analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif,leverage dan komite audit tidak berpengaruh terhadap audit delay. Kata Kunci : audit delay, ukuran perusahaan, leverage, komite audit","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125564794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-10DOI: 10.31000/combis.v4i2.8325
Kimsen Kimsen
This study aims to determine the effect of Good Corporate Governance on tax management. Good Corporate Governance in this study uses the proxy of the board of commissioners, independent commissioners and the audit committee. The board of commissioners is measured by looking at the total number of members who are members of the board of commissioners, independent commissioners are measured by the number of independent commissioners over the total board of commissioners of the company and the audit committee is measured by the number of audit committees in the company. Tax management in this study is measured by effective tax rates (ETR). The population in this study are food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2020 period. The total samples tested were 9 companies selected by purposive sampling technique so that the analyzed data amounted to 54 companies. The data analysis technique used panel data regression with the help of the Eviews 9.0 program. The results of this study indicate that (1) the board of commissioners has a significant positive effect on tax management, (2) Independent Commissioners have no effect on tax management, (3) The Audit Committee has a significant negative effect on tax management, Keywords: Tax Management, Effective Tax Rate, Good Corporate Governance
{"title":"GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK","authors":"Kimsen Kimsen","doi":"10.31000/combis.v4i2.8325","DOIUrl":"https://doi.org/10.31000/combis.v4i2.8325","url":null,"abstract":"This study aims to determine the effect of Good Corporate Governance on tax management. Good Corporate Governance in this study uses the proxy of the board of commissioners, independent commissioners and the audit committee. The board of commissioners is measured by looking at the total number of members who are members of the board of commissioners, independent commissioners are measured by the number of independent commissioners over the total board of commissioners of the company and the audit committee is measured by the number of audit committees in the company. Tax management in this study is measured by effective tax rates (ETR). The population in this study are food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2020 period. The total samples tested were 9 companies selected by purposive sampling technique so that the analyzed data amounted to 54 companies. The data analysis technique used panel data regression with the help of the Eviews 9.0 program. The results of this study indicate that (1) the board of commissioners has a significant positive effect on tax management, (2) Independent Commissioners have no effect on tax management, (3) The Audit Committee has a significant negative effect on tax management, Keywords: Tax Management, Effective Tax Rate, Good Corporate Governance","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122304809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-26DOI: 10.31000/combis.v4i2.7836
Siska Mayratih, K. Kusdianto, Isrok Isrok
The purpose of this study was to determine the effect of product quality, cultural factors and trust on consumer behavior at PT. Hwa Lien Steel Factory in Tangerang Regency. The sample in this study was 60 respondents at PT. Hwa Lien Steel Factory. The sampling technique used is probability sampling technique. Primary data collection was obtained from distributing questionnaires and secondary data obtained from companies. The analysis technique used is multiple linear regression analysis using SPSS version 26 software. The results of testing the hypothesis with the t test obtained empirical evidence that the product quality variable has a significant value of 10.773 > 2.003, the cultural factor variable has a significant value equal to the result value t count > t table i.e. 4.490 > 2.003, the trust variable has a significant value equal to the result value tcount > ttable, namely 3.088 > 2.003. It can be concluded that product quality, cultural factors and trust have a significant effect on customer behavior partially. The test results using the F test showed that product quality, cultural factors and trust in consumer behavior with a value of F = 79.152 with a probability significance level (0.000) <0.05. The coefficient of determination obtained is 0.799 . This means that 79.9% of variations in consumer behavior can be explained by variations of the four independent variables, namely product quality, cultural factors and trust. While the remaining 20.4% (100% - 79.9% = 20.1%) is explained by reasons other than the model.
{"title":"KUALITAS PRODUK, FAKTOR BUDAYA DAN KEPERCAYAAN (TRUST) TERHADAP PERILAKU KONSUMEN PADA PT. HWA LIEN STEEL FACTORY DI KABUPATEN TANGERANG","authors":"Siska Mayratih, K. Kusdianto, Isrok Isrok","doi":"10.31000/combis.v4i2.7836","DOIUrl":"https://doi.org/10.31000/combis.v4i2.7836","url":null,"abstract":"The purpose of this study was to determine the effect of product quality, cultural factors and trust on consumer behavior at PT. Hwa Lien Steel Factory in Tangerang Regency. The sample in this study was 60 respondents at PT. Hwa Lien Steel Factory. The sampling technique used is probability sampling technique. Primary data collection was obtained from distributing questionnaires and secondary data obtained from companies. The analysis technique used is multiple linear regression analysis using SPSS version 26 software. The results of testing the hypothesis with the t test obtained empirical evidence that the product quality variable has a significant value of 10.773 > 2.003, the cultural factor variable has a significant value equal to the result value t count > t table i.e. 4.490 > 2.003, the trust variable has a significant value equal to the result value tcount > ttable, namely 3.088 > 2.003. It can be concluded that product quality, cultural factors and trust have a significant effect on customer behavior partially. The test results using the F test showed that product quality, cultural factors and trust in consumer behavior with a value of F = 79.152 with a probability significance level (0.000) <0.05. The coefficient of determination obtained is 0.799 . This means that 79.9% of variations in consumer behavior can be explained by variations of the four independent variables, namely product quality, cultural factors and trust. While the remaining 20.4% (100% - 79.9% = 20.1%) is explained by reasons other than the model.","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121582641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-25DOI: 10.31000/combis.v4i2.8260
A. Mubarok, Dede Sunaryo, Ahmad Jayanih, Pika Prawesti
This study is to determine the effect of financial distress, leverage, growth opportunity on accounting prudence with firm size as a moderating variable in trade, service and investment companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all trade, service and investment companies listed on the Indonesia Stock Exchange (BEI) for the 2017 – 2021 period with a total of 207 companies. The sampling technique uses purposivesampling technique. Based on the criteria that have been set, 25 companies were obtained with a total of 125 research observation data. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis and Moderated Regression Analysis (MRA) using Eviews 12. The results of this studyindicate thatthe variables of financialdistress, leverage and growth opportunity together have an effect on accounting prudence with firm size as a moderating variable. Partially shows that financial distress has an effect on accounting prudence, while leverage, growth opportunity has no effect on financialdistress. Firm sizeas a moderating variable can moderate the relationship between financial distress and accounting prudence. Meanwhile, Firm size as a moderating variable cannot moderate the relationship between leverage and growth opportunity variables on accounting prudence. Keyword : Accounting Prudence, Financial Distress, Leverage, Growth Opportunity, and Firm Size
{"title":"FINANCIAL DISTRESS, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP ACCOUNTING PRUDENCE DENGAN MENGGUNAKAN FIRM SIZE SEBAGAI VARIABEL MODERASI","authors":"A. Mubarok, Dede Sunaryo, Ahmad Jayanih, Pika Prawesti","doi":"10.31000/combis.v4i2.8260","DOIUrl":"https://doi.org/10.31000/combis.v4i2.8260","url":null,"abstract":"This study is to determine the effect of financial distress, leverage, growth opportunity on accounting prudence with firm size as a moderating variable in trade, service and investment companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all trade, service and investment companies listed on the Indonesia Stock Exchange (BEI) for the 2017 – 2021 period with a total of 207 companies. The sampling technique uses purposivesampling technique. Based on the criteria that have been set, 25 companies were obtained with a total of 125 research observation data. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis and Moderated Regression Analysis (MRA) using Eviews 12. The results of this studyindicate thatthe variables of financialdistress, leverage and growth opportunity together have an effect on accounting prudence with firm size as a moderating variable. Partially shows that financial distress has an effect on accounting prudence, while leverage, growth opportunity has no effect on financialdistress. Firm sizeas a moderating variable can moderate the relationship between financial distress and accounting prudence. Meanwhile, Firm size as a moderating variable cannot moderate the relationship between leverage and growth opportunity variables on accounting prudence. Keyword : Accounting Prudence, Financial Distress, Leverage, Growth Opportunity, and Firm Size ","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122690535","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-20DOI: 10.31000/combis.v4i2.7526
Indra Gunawan Siregar, Santika Eka Dewi
Tujuan dilakukan penelitian ini untuk mengetahui pengaruh perencanaan pajak, pertumbuhan perusahaan dan ukuran perusahaan terhadap nilai perusahaan. Jenis penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Periode yang digunakan dalam penelitian ini adalah 5 tahun yaitu periode 2016-2020. Dalam penelitian ini menggunakan metode purposive sampling, yaitu pemilihan sampel berdasarkan kriteria-kriteria yang telah ditentukan dan diperoleh jumlah sampel 23 perusahaan dengan 115 observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial perencanaan pajak tidak berpengaruh terhadap nilai perusahaan, pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan dan ukuran perusahaan berpengaruh negatif terhadap nilai perusahaan.
{"title":"PENGARUH PERENCANAAN PAJAK, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN","authors":"Indra Gunawan Siregar, Santika Eka Dewi","doi":"10.31000/combis.v4i2.7526","DOIUrl":"https://doi.org/10.31000/combis.v4i2.7526","url":null,"abstract":" Tujuan dilakukan penelitian ini untuk mengetahui pengaruh perencanaan pajak, pertumbuhan perusahaan dan ukuran perusahaan terhadap nilai perusahaan. Jenis penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Periode yang digunakan dalam penelitian ini adalah 5 tahun yaitu periode 2016-2020. Dalam penelitian ini menggunakan metode purposive sampling, yaitu pemilihan sampel berdasarkan kriteria-kriteria yang telah ditentukan dan diperoleh jumlah sampel 23 perusahaan dengan 115 observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial perencanaan pajak tidak berpengaruh terhadap nilai perusahaan, pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan dan ukuran perusahaan berpengaruh negatif terhadap nilai perusahaan. ","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"218 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114008418","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-10DOI: 10.31000/combis.v4i2.7433
A. Rauf
Tujuan dari penelitian ini untuk mengetahui apakah terdapat pengaruh yang signifikan antara Kualitas Produk dan Kualitas Pelayanan terhadap Loyalitas Pelanggan pada Toko Bintang Sport secara parsial dan secara simultan. Penelitian ini merupakan penelitian yang bersifat survey. Penelitian ini dilakukan di Toko Bintang Sport. Sample penelitian ini sebesar 92 responden. Uji kuesioner yang digunakan adalah uji validitas dan uji reliabilitas. Teknik analisis data menggunakan analisis regresi linier berganda, uji t, uji F dan koefisien determinasi. Hasil penelitian ini adalah diperoleh persamaan Y’ = 1,564 + 0,656X1 + 0,313X2 artinya kualitas produk dan kualitas pelayanan berpengaruh positif terhadap loyalitas pelanggan Toko Bintang Sport. Uji t kualitas produk terhadap loyalitas pelanggan diperoleh nilai thitung lebih besar dari ttabel adalah (23,660 > 1,986), maka variabel kualitas produk berpengaruh secara signifikan terhadap loyalitas pelanggan. Uji t kualitas pelayanan terhadap loyalitas pelanggan diperoleh nilai thitung lebih besar dari ttabel adalah (18,161 > 1,986), maka variabel kualitas pelayanan berpengaruh secara signifikan terhadap loyalitas pelanggan. Uji Fhitung diperoleh nilai Fhitung lebih besar dari Ftabel adalah (323,9 > 3,10), artinya bahwa kualitas produk dan kualitas pelayanan secara bersama-sama berpengaruh signifikan terhadap loyalitas pelanggan Toko Bintang Sport.Kata Kunci: Kualitas Produk, Kualitas Pelayanan dan Loyalitas Pelanggan.
{"title":"LOYALITAS PELANGGAN: KUALITAS PRODUK DAN KUALITAS PELAYANAN","authors":"A. Rauf","doi":"10.31000/combis.v4i2.7433","DOIUrl":"https://doi.org/10.31000/combis.v4i2.7433","url":null,"abstract":"Tujuan dari penelitian ini untuk mengetahui apakah terdapat pengaruh yang signifikan antara Kualitas Produk dan Kualitas Pelayanan terhadap Loyalitas Pelanggan pada Toko Bintang Sport secara parsial dan secara simultan. Penelitian ini merupakan penelitian yang bersifat survey. Penelitian ini dilakukan di Toko Bintang Sport. Sample penelitian ini sebesar 92 responden. Uji kuesioner yang digunakan adalah uji validitas dan uji reliabilitas. Teknik analisis data menggunakan analisis regresi linier berganda, uji t, uji F dan koefisien determinasi. Hasil penelitian ini adalah diperoleh persamaan Y’ = 1,564 + 0,656X1 + 0,313X2 artinya kualitas produk dan kualitas pelayanan berpengaruh positif terhadap loyalitas pelanggan Toko Bintang Sport. Uji t kualitas produk terhadap loyalitas pelanggan diperoleh nilai thitung lebih besar dari ttabel adalah (23,660 > 1,986), maka variabel kualitas produk berpengaruh secara signifikan terhadap loyalitas pelanggan. Uji t kualitas pelayanan terhadap loyalitas pelanggan diperoleh nilai thitung lebih besar dari ttabel adalah (18,161 > 1,986), maka variabel kualitas pelayanan berpengaruh secara signifikan terhadap loyalitas pelanggan. Uji Fhitung diperoleh nilai Fhitung lebih besar dari Ftabel adalah (323,9 > 3,10), artinya bahwa kualitas produk dan kualitas pelayanan secara bersama-sama berpengaruh signifikan terhadap loyalitas pelanggan Toko Bintang Sport.Kata Kunci: Kualitas Produk, Kualitas Pelayanan dan Loyalitas Pelanggan.","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132840601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-28DOI: 10.31000/combis.v4i1.8314
Kimsen Kimsen
Tujuan dari penelitian ini untuk mengetahui pengaruh BI Rate, Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional dan Loan to Deposit Ratio terhadap Return on Equity pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2017-2021.Populasi penelitian meliputi semua perusahaan sektor Perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 24 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa BI Rate berpengaruh negatif, Capital Adequacy Ratio berpengaruh negatif, Biaya Operasional Pendapatan Operasional berpengaruh negatif, Loan to Deposit Ratio tidak berpengaruh dan BI Rate, Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional, Loan to Deposit Ratio secara bersama-sama berpengaruh terhadap Return on Equity.Kata Kunci : Return on Equity, BI Rate, Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional, Loan to Deposit Ratio
{"title":"PENGARUH BI RATE, CAPITAL ADEQUACY RATIO (CAR), BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON EQUITY (ROE) (Pada Perusahaan Perbankan yang Listing di BEI Tahun 2017-2021)","authors":"Kimsen Kimsen","doi":"10.31000/combis.v4i1.8314","DOIUrl":"https://doi.org/10.31000/combis.v4i1.8314","url":null,"abstract":"Tujuan dari penelitian ini untuk mengetahui pengaruh BI Rate, Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional dan Loan to Deposit Ratio terhadap Return on Equity pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2017-2021.Populasi penelitian meliputi semua perusahaan sektor Perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 24 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa BI Rate berpengaruh negatif, Capital Adequacy Ratio berpengaruh negatif, Biaya Operasional Pendapatan Operasional berpengaruh negatif, Loan to Deposit Ratio tidak berpengaruh dan BI Rate, Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional, Loan to Deposit Ratio secara bersama-sama berpengaruh terhadap Return on Equity.Kata Kunci : Return on Equity, BI Rate, Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional, Loan to Deposit Ratio","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"171 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132736686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-15DOI: 10.31000/combis.v4i1.8205
Imas Kismanah
Tujuan dari penelitian ini untuk mengetahui pengaruh inflasi, nilai tukar rupiah dan BI rate terhadap net asset value reksa dana saham syariah. Dalam penelitian ini data yang digunakan adalah data yang meliputi data persentase inflasi selama tahun 2017 hingga 2020. Sample penelitian ini menggunakan metode puposive sampling yaitu metode pengambilan sample dengan menggunakan kriteria tertentu, yaitu Net Asset Value Permodalan Nasional Madani (PNM) Amanah Syariah yang terdaftar di Bapepam-LK yang diambil 36 bulan terakhir periode januari 2017 – desember 2020. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa inflasi tidak berpengaruh terhadap net asset value, nilai tukar rupiah berpengaruh negatif terhadap net asset value, dan suku bunga tidak berpengaruh terhadap net asset value. Kata Kunci : Net Asset Value, Inflasi, Nilai Tukar Rupiah, Suku Bunga
{"title":"INFLASI, NILAI TUKAR RUPIAH, DAN SUKU BUNGA TERHADAP NET ASSET VALUE REKSA DANA SAHAM SYARIAH","authors":"Imas Kismanah","doi":"10.31000/combis.v4i1.8205","DOIUrl":"https://doi.org/10.31000/combis.v4i1.8205","url":null,"abstract":"Tujuan dari penelitian ini untuk mengetahui pengaruh inflasi, nilai tukar rupiah dan BI rate terhadap net asset value reksa dana saham syariah. Dalam penelitian ini data yang digunakan adalah data yang meliputi data persentase inflasi selama tahun 2017 hingga 2020. Sample penelitian ini menggunakan metode puposive sampling yaitu metode pengambilan sample dengan menggunakan kriteria tertentu, yaitu Net Asset Value Permodalan Nasional Madani (PNM) Amanah Syariah yang terdaftar di Bapepam-LK yang diambil 36 bulan terakhir periode januari 2017 – desember 2020. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa inflasi tidak berpengaruh terhadap net asset value, nilai tukar rupiah berpengaruh negatif terhadap net asset value, dan suku bunga tidak berpengaruh terhadap net asset value. Kata Kunci : Net Asset Value, Inflasi, Nilai Tukar Rupiah, Suku Bunga","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127627167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-26DOI: 10.31000/combis.v3i2.8326
Kimsen Kimsen
Tujuan dari penelitian ini untuk mengetahui determinan pertumbuhan laba dengan menggunakan rasio CAMEL (rasio CAR, NPF, NPM, BOPO dan FDR) pada perbankan syariah di Indonesia. Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2017 – 2021.Populasi penelitian meliputi semua perbankan syariah di Indonesia periode 2017 – 2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 11 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs masing-masing Bank Umum Syariah. Metode analisis data yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Biaya Operasional Pendapatan Operasional (BOPO) dan Financing to Deposit Ratio (FDR) tidak berpengaruh dan Non Performing Financing (NPF) berpengaruh negatif terhadap pertumbuhan laba. Kata Kunci : Pertumbuhan Laba, Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Biaya Operasional Pendapatan Operasional (BOPO), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF)
本研究的目的是利用印度伊斯兰银行的CAMEL(汽车、NPF、NPM、BOPO和FDR的比率)来确定利润增长。研究周期为5年，即2017年至2021年。研究人口包括印尼2017年至2021年期间的所有伊斯兰银行。抽样技术采用采样技术。根据既定标准，收购了11家公司的样本数量。使用的数据类型是从各自的伊斯兰公共银行站点获得的次要数据。所使用的数据分析方法是面板数据回归分析。研究结果表明，资本Adequacy Ratio (CAR)、净利润利润率(NPM)、营业额(BOPO)的经营成本(FDR)对利润增长没有负面影响，也没有不稳定的财务表现(NPF)对利润增长有负面影响。关键词:利润增长、资本Adequacy Ratio (CAR)、净利润利润率(NPM)、营业额(BOPO)、营业费(BOPO)、资金存款(FDR)、非金融行为(NPF)
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Pub Date : 2021-10-15DOI: 10.31000/combis.v3i2.8206
Imas Kismanah
The purpose of this study is to determine the effect of the current ratio, return on assets and leverage on financial distress partially and jointly in the Multi-Industry Sector companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years, namely the period 2017 – 2020. The research population included all companies in various industrial sectors that were registered on the Indonesia Stock Exchange for the period 2017 – 2020. The sampling technique used was purposive sampling technique. Based on predetermined criteria obtained a sample of 17 companies. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis method used is panel data logistic regression analysis. The results of this study indicate that simultaneously the variables current ratio, return on assets and leverage affect financial distress. Arcially the variable current ratio and leverage have no effect on financial distress, while the variable return on assets has a significant negative effect on financial distress.Keywords: Financial Distress, Current Ratio, Return On Assets, Leverage
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