Pub Date : 2023-07-25DOI: 10.55606/akuntansi.v2i3.334
Isnin Yulia Alfiani Rochman, Sari Andayani
This study aimed to test signalling theory in the phenomenon of window dressing anomaly, risk reduction of bad loans, and the 2023 recession issue. Macroeconomic variables were used as independent variables which were reflected by GDP, inflation, and BI interest rates; banking sub-sector share prices as the dependent variable; and the ratio of Non-Performing Loans as a mediating variable. The population in this study were banking sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research sample consisted of 12 companies obtained using a purposive sampling technique. Data analysis techniques and hypothesis testing using path analysis with the help of SPSS 25. The results of the study showed that the signal theory was not proven to always be appropriate in terms of stock price fluctuations and its relation to the phenomenon of the 2023 recession issue, as evidenced by the absence of a significant relationship between the independent and dependent variables. The implication of this research is for long-term investors to not to rush into making investment decisions due to concerns over issues that are currently being discussed, the truth of which cannot be ascertained.
{"title":"Teori Sinyal Dalam Anomali Window Dressing 2022 Dan Penurunan Risiko Kredit Macet Pada Subsektor Perbankan: Studi Kasus Isu Resesi 2023","authors":"Isnin Yulia Alfiani Rochman, Sari Andayani","doi":"10.55606/akuntansi.v2i3.334","DOIUrl":"https://doi.org/10.55606/akuntansi.v2i3.334","url":null,"abstract":"This study aimed to test signalling theory in the phenomenon of window dressing anomaly, risk reduction of bad loans, and the 2023 recession issue. Macroeconomic variables were used as independent variables which were reflected by GDP, inflation, and BI interest rates; banking sub-sector share prices as the dependent variable; and the ratio of Non-Performing Loans as a mediating variable. The population in this study were banking sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research sample consisted of 12 companies obtained using a purposive sampling technique. Data analysis techniques and hypothesis testing using path analysis with the help of SPSS 25. The results of the study showed that the signal theory was not proven to always be appropriate in terms of stock price fluctuations and its relation to the phenomenon of the 2023 recession issue, as evidenced by the absence of a significant relationship between the independent and dependent variables. The implication of this research is for long-term investors to not to rush into making investment decisions due to concerns over issues that are currently being discussed, the truth of which cannot be ascertained.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90182487","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 : 2023-06-30DOI: 10.24843/eja.2023.v33.i06.p09
Dewa Ngakan Gede Galang Manacika, Dodik Ariyanto
The study of various factors that influence the use of information systems on the performance of village credit institution (LPD) employees is the focus of this research. This research was chosen to be conducted in Gianyar Regency. The population in the study included all LPD employees in Gianyar who were registered with the Gianyar Village Credit Empowerment Institute (LPLPD) and obtained a sample size that met the criteria of 126 respondents. Multiple linear regression analysis is the chosen analytical technique. The findings obtained based on the analysis of respondents' answers show that Social influence significantly influences perceived usefulness, facilitating and Computer self-efficacy has a significant effect on perceived ease of use, Perceived usefulness and Perceived ease of use have a significant positive effect on the attitude of using information systems, and Attitudes of using information systems have a significant effect on employee performance. Keywords: Social Influence; Computer Self Efficacy; Perceived Usefulness; Perceived Ease of Use
{"title":"Penggunaan Sistem Informasi dan Kinerja Karyawan","authors":"Dewa Ngakan Gede Galang Manacika, Dodik Ariyanto","doi":"10.24843/eja.2023.v33.i06.p09","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p09","url":null,"abstract":"The study of various factors that influence the use of information systems on the performance of village credit institution (LPD) employees is the focus of this research. This research was chosen to be conducted in Gianyar Regency. The population in the study included all LPD employees in Gianyar who were registered with the Gianyar Village Credit Empowerment Institute (LPLPD) and obtained a sample size that met the criteria of 126 respondents. Multiple linear regression analysis is the chosen analytical technique. The findings obtained based on the analysis of respondents' answers show that Social influence significantly influences perceived usefulness, facilitating and Computer self-efficacy has a significant effect on perceived ease of use, Perceived usefulness and Perceived ease of use have a significant positive effect on the attitude of using information systems, and Attitudes of using information systems have a significant effect on employee performance. \u0000Keywords: Social Influence; Computer Self Efficacy; Perceived Usefulness; Perceived Ease of Use","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48235401","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 : 2023-06-30DOI: 10.24843/eja.2023.v33.i06.p014
Gusti Ayu Mahadewi, Ni Luh Sari Widhiyani
The study aims to analyze the effect of income expectations, use of social media and e-commerce on the interest in entrepreneurship for students of the accounting undergraduate study program, Faculty of Economics and Business, Udayana University. The analysis technique used is multiple linear regression analysis with the method of determining the sample, namely purposive sampling. The sample used was 151 respondents. Data collection was carried out by distributing questionnaires. The results showed that income expectations, use of social media and e-commerce had a significant positive effect on the interest in entrepreneurship of students of the undergraduate accounting study program, Faculty of Economics and Business, Udayana University. Keywords: Income Expectations; Social Media; E-Commerce; Entrepreneurial Interest.
{"title":"Ekspektasi Pendapatan, Penggunaan Media Sosial, E-Commerce dan Minat Berwirausaha di Masa Pandemi Covid-19","authors":"Gusti Ayu Mahadewi, Ni Luh Sari Widhiyani","doi":"10.24843/eja.2023.v33.i06.p014","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p014","url":null,"abstract":"The study aims to analyze the effect of income expectations, use of social media and e-commerce on the interest in entrepreneurship for students of the accounting undergraduate study program, Faculty of Economics and Business, Udayana University. The analysis technique used is multiple linear regression analysis with the method of determining the sample, namely purposive sampling. The sample used was 151 respondents. Data collection was carried out by distributing questionnaires. The results showed that income expectations, use of social media and e-commerce had a significant positive effect on the interest in entrepreneurship of students of the undergraduate accounting study program, Faculty of Economics and Business, Udayana University. \u0000Keywords: Income Expectations; Social Media; E-Commerce; Entrepreneurial Interest.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45233027","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 : 2023-06-30DOI: 10.24843/eja.2023.v33.i06.p01
Astria Jevita, S. Siregar
This study aims to analyze the impact of financial distress and CEO Overconfidence on tax avoidance. The worse a company's financial difficulties, the more likely the company is to engage in tax evasion. CEOs who are overly confident tend to take tax evasion actions. The population in this study are Indonesian companies listed on the IDX from all industrial sectors. This research was conducted in all industrial sectors in Indonesia with a total sample of 353 non-financial companies and included the conditions of the pandemic (Covid-19) used as a moderating variable. Data analysis was performed using multiple linear regression panel data and panel data regression moderation. The results showed that financial distress had a positive and significant effect on corporate tax avoidance, while CEO overconfidence had no effect on corporate tax avoidance. The more the company is in a dangerous condition of capital adequacy, the greater the level of tax evasion committed by the company. This research is useful for identifying risks and conducting tighter supervision of tax avoidance actions. Keywords: Financial Distress; CEO Overconfidence; Tax Avoidance; Effective Tax Rate (ETR)
{"title":"Financial Distress, CEO Overconfidence dan Tax Avoidance","authors":"Astria Jevita, S. Siregar","doi":"10.24843/eja.2023.v33.i06.p01","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p01","url":null,"abstract":"This study aims to analyze the impact of financial distress and CEO Overconfidence on tax avoidance. The worse a company's financial difficulties, the more likely the company is to engage in tax evasion. CEOs who are overly confident tend to take tax evasion actions. The population in this study are Indonesian companies listed on the IDX from all industrial sectors. This research was conducted in all industrial sectors in Indonesia with a total sample of 353 non-financial companies and included the conditions of the pandemic (Covid-19) used as a moderating variable. Data analysis was performed using multiple linear regression panel data and panel data regression moderation. The results showed that financial distress had a positive and significant effect on corporate tax avoidance, while CEO overconfidence had no effect on corporate tax avoidance. The more the company is in a dangerous condition of capital adequacy, the greater the level of tax evasion committed by the company. This research is useful for identifying risks and conducting tighter supervision of tax avoidance actions. \u0000Keywords: Financial Distress; CEO Overconfidence; Tax Avoidance; Effective Tax Rate (ETR)","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46911680","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 : 2023-06-30DOI: 10.24843/eja.2023.v33.i06.p015
Mustofa Kamal Ahmad Sagala, S. Siregar
The aim of this research is to find out how financial management and the use of accounting information systems have an impact on the transparency of the Sei Merah BUMDes financial performance to help improve economic welfare in villages. The cross-sectional method was used in this study using simple random sampling of 149 participants registered at BUMDes Sei Merah, and 40 active respondents were selected as research samples. Analysis was performed using multiple linear regression method. The results of the study prove that financial management variables have a significant effect on the transparency of financial performance and accounting information systems have a significant effect on the transparency of financial performance. Keywords: Financial Performance Transparency; Financial Management; Accounting Information System; BUMDes
本研究的目的是找出财务管理和会计信息系统的使用如何对Sei Merah BUMDes财务绩效的透明度产生影响，以帮助改善村庄的经济福利。本研究采用横断面法，对在BUMDes Sei Merah注册的149名参与者进行简单随机抽样，选取40名积极回答者作为研究样本。采用多元线性回归方法进行分析。研究结果证明，财务管理变量对财务绩效透明度有显著影响，会计信息系统对财务绩效透明度有显著影响。关键词:财务业绩透明度;财务管理;会计信息系统;BUMDes
{"title":"Pengelolaan Keuangan, Sistem Informasi Akuntansi dan Transparansi Kinerja Keuangan Pada BUMDes","authors":"Mustofa Kamal Ahmad Sagala, S. Siregar","doi":"10.24843/eja.2023.v33.i06.p015","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p015","url":null,"abstract":"The aim of this research is to find out how financial management and the use of accounting information systems have an impact on the transparency of the Sei Merah BUMDes financial performance to help improve economic welfare in villages. The cross-sectional method was used in this study using simple random sampling of 149 participants registered at BUMDes Sei Merah, and 40 active respondents were selected as research samples. Analysis was performed using multiple linear regression method. The results of the study prove that financial management variables have a significant effect on the transparency of financial performance and accounting information systems have a significant effect on the transparency of financial performance. \u0000Keywords: Financial Performance Transparency; Financial Management; Accounting Information System; BUMDes","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47270725","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 : 2023-06-30DOI: 10.24843/eja.2023.v33.i06.p07
Putu Nadya Shari, I. N. D. Badera
Cash holding or the availability of cash is very important in a company so that the company must have a good cash management system, especially companies that are vulnerable to a liquidity crisis. This study aims to empirically examine the effect of capital expenditure, growth opportunities, and cash flow volatility on cash holdings. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange with a total sample of 30 companies. The analysis technique used is multiple linear regression analysis. The results showed that capital expenditure had a significant negative effect, growth opportunities did not have a significant effect, and cash flow volatility had a significant positive effect. The results of the study contribute to confirming the trade-off theory and the pecking order theory as well as providing an empirical picture of the effect of capital expenditure, growth opportunities, and cash flow volatility on the cash holdings of companies in the property and real estate sector. Keywords: Cash Holding, Capital Expenditure, Growth Opportunity, Cash Flow Volatility.
{"title":"Capital Expenditure, Kesempatan Bertumbuh, Volatilitas Arus Kas dan Cash Holding","authors":"Putu Nadya Shari, I. N. D. Badera","doi":"10.24843/eja.2023.v33.i06.p07","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p07","url":null,"abstract":"Cash holding or the availability of cash is very important in a company so that the company must have a good cash management system, especially companies that are vulnerable to a liquidity crisis. This study aims to empirically examine the effect of capital expenditure, growth opportunities, and cash flow volatility on cash holdings. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange with a total sample of 30 companies. The analysis technique used is multiple linear regression analysis. The results showed that capital expenditure had a significant negative effect, growth opportunities did not have a significant effect, and cash flow volatility had a significant positive effect. The results of the study contribute to confirming the trade-off theory and the pecking order theory as well as providing an empirical picture of the effect of capital expenditure, growth opportunities, and cash flow volatility on the cash holdings of companies in the property and real estate sector. \u0000Keywords: Cash Holding, Capital Expenditure, Growth Opportunity, Cash Flow Volatility.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43729612","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 : 2023-06-30DOI: 10.24843/eja.2023.v33.i06.p03
Shinta Widyastuti, Cindy Mariani
The COVID-19 pandemic has caused the banking sector to become one of the sectors experiencing problems due to the increasing number of non-performing loans and a decrease in the capital adequacy ratio. The purpose of this study was to determine the effect of credit restructuring, the effect of capital adequacy on bank liquidity moderated by bank size. The population in this study are Conventional Commercial Banks and Sharia Commercial Banks registered with the Financial Services Authority (OJK). The sample technique used was purposive sampling method and obtained 61 banks as samples. The analysis technique in this study uses Multiple Linear Regression Analysis with the STATA program. The results show that credit restructuring has a negative effect on banking liquidity, capital adequacy has a positive effect on banking liquidity, bank size weakens the effect of credit restructuring on banking liquidity, and bank size does not strengthen the effect of capital adequacy on banking liquidity. Keywords: Loan Restructuring, Capital Adequacy, Liquidity, Bank Size
{"title":"Restrukturisasi Kredit dan Kecukupan Modal: Apakah Mempengaruhi Likuiditas?","authors":"Shinta Widyastuti, Cindy Mariani","doi":"10.24843/eja.2023.v33.i06.p03","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p03","url":null,"abstract":"The COVID-19 pandemic has caused the banking sector to become one of the sectors experiencing problems due to the increasing number of non-performing loans and a decrease in the capital adequacy ratio. The purpose of this study was to determine the effect of credit restructuring, the effect of capital adequacy on bank liquidity moderated by bank size. The population in this study are Conventional Commercial Banks and Sharia Commercial Banks registered with the Financial Services Authority (OJK). The sample technique used was purposive sampling method and obtained 61 banks as samples. The analysis technique in this study uses Multiple Linear Regression Analysis with the STATA program. The results show that credit restructuring has a negative effect on banking liquidity, capital adequacy has a positive effect on banking liquidity, bank size weakens the effect of credit restructuring on banking liquidity, and bank size does not strengthen the effect of capital adequacy on banking liquidity. \u0000Keywords: Loan Restructuring, Capital Adequacy, Liquidity, Bank Size","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41829494","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 : 2023-06-30DOI: 10.24843/eja.2023.v33.i06.p08
Putu Krishnadewi Indah Gita Cahyani, Made Mertha
The development of the company really needs to be supported by the performance of its employees. To determine how information technology can lead to desired results or performance, it is important to understand the relationship between information technology use and outcomes. This research was conducted to obtain empirical evidence of the influence of information technology utilization and task suitability on employee performance. The sample technique in this study used purposive sampling by obtaining 40 samples. The data from the study were obtained by means of a questionnaire. The research uses multiple linear regression analysis techniques that have previously passed testing against classical assumptions. The results showed a significant positive effect between the use of information technology and task suitability on the performance of Village Credit Institution (LPD) employees. Keywords: Employee Performance, Utilization of Information Technology, Job Suitability, LPD
{"title":"Pemanfaatan Teknologi Informasi, Kesesuaian Tugas dan Kinerja Karyawan Lembaga Perkreditan Desa","authors":"Putu Krishnadewi Indah Gita Cahyani, Made Mertha","doi":"10.24843/eja.2023.v33.i06.p08","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p08","url":null,"abstract":"The development of the company really needs to be supported by the performance of its employees. To determine how information technology can lead to desired results or performance, it is important to understand the relationship between information technology use and outcomes. This research was conducted to obtain empirical evidence of the influence of information technology utilization and task suitability on employee performance. The sample technique in this study used purposive sampling by obtaining 40 samples. The data from the study were obtained by means of a questionnaire. The research uses multiple linear regression analysis techniques that have previously passed testing against classical assumptions. The results showed a significant positive effect between the use of information technology and task suitability on the performance of Village Credit Institution (LPD) employees. \u0000Keywords: Employee Performance, Utilization of Information Technology, Job Suitability, LPD","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48828869","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 : 2023-06-30DOI: 10.24843/eja.2023.v33.i06.p019
Desak Made Dian Lestari, Anak Agung Ngurah Agung Kresnandra
The decline in realized revenues and the high arrears on motor vehicle taxes indicate a low level of taxpayer compliance. The study aims to determine the effect of income levels, understanding of tax regulations, and service quality on motor vehicle taxpayer compliance at the SAMSAT Office of Gianyar Regency. The sample used was 100 motor vehicle taxpayers. Purposive sampling was used as a sample determination method. The questionnaire method was used as a data collection method. Multiple linear regression analysis is the analytical technique used in this study. The results showed that the level of income, understanding of tax regulations, and quality of service had a positive effect on motor vehicle taxpayer compliance. This research provides empirical support for the Theory of Planned Behavior and attribution theory. Keywords: Income Levels; Understanding of Tax Regulations; Service Quality; Taxpayer Compliance
{"title":"Analisis Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT","authors":"Desak Made Dian Lestari, Anak Agung Ngurah Agung Kresnandra","doi":"10.24843/eja.2023.v33.i06.p019","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p019","url":null,"abstract":"The decline in realized revenues and the high arrears on motor vehicle taxes indicate a low level of taxpayer compliance. The study aims to determine the effect of income levels, understanding of tax regulations, and service quality on motor vehicle taxpayer compliance at the SAMSAT Office of Gianyar Regency. The sample used was 100 motor vehicle taxpayers. Purposive sampling was used as a sample determination method. The questionnaire method was used as a data collection method. Multiple linear regression analysis is the analytical technique used in this study. The results showed that the level of income, understanding of tax regulations, and quality of service had a positive effect on motor vehicle taxpayer compliance. This research provides empirical support for the Theory of Planned Behavior and attribution theory. \u0000Keywords: Income Levels; Understanding of Tax Regulations; Service Quality; Taxpayer Compliance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44431549","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 : 2023-06-30DOI: 10.24843/eja.2023.v33.i06.p017
Annys Asrofah Setiyoso, Ketut Alit Suardana
This study aims to obtain empirical evidence of the effect of the Capital Adequacy Ratio and Loan to Deposit Ratio on profitability moderated by company size in banking companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and 45 observation samples were obtained. Moderated Regression Analysis is used as a data analysis technique. The results showed that the Capital Adequacy Ratio and Loan to Deposit Ratio had a positive and significant effect on profitability and firm size were able to strengthen the positive influence of the Capital Adequacy Ratio and Loan to Deposit Ratio on the profitability of banks listed on the Indonesia Stock Exchange. This means that the higher the capital adequacy ratio and liquidity ratio, the higher the company's profitability, the higher the capital adequacy ratio and liquidity ratio, which are accompanied by an increase in assets, the higher the profitability. Keywords: Capital Adequacy Ratio; Loan to Deposit Ratio; Profitability; Firm Size
{"title":"Kemampuan Ukuran Perusahaan Memoderasi Pengaruh Capital Adequacy Ratio dan Loan To Deposit Ratio pada Profitabilitas Bank di Bursa Efek Indonesia","authors":"Annys Asrofah Setiyoso, Ketut Alit Suardana","doi":"10.24843/eja.2023.v33.i06.p017","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i06.p017","url":null,"abstract":"This study aims to obtain empirical evidence of the effect of the Capital Adequacy Ratio and Loan to Deposit Ratio on profitability moderated by company size in banking companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and 45 observation samples were obtained. Moderated Regression Analysis is used as a data analysis technique. The results showed that the Capital Adequacy Ratio and Loan to Deposit Ratio had a positive and significant effect on profitability and firm size were able to strengthen the positive influence of the Capital Adequacy Ratio and Loan to Deposit Ratio on the profitability of banks listed on the Indonesia Stock Exchange. This means that the higher the capital adequacy ratio and liquidity ratio, the higher the company's profitability, the higher the capital adequacy ratio and liquidity ratio, which are accompanied by an increase in assets, the higher the profitability. \u0000Keywords: Capital Adequacy Ratio; Loan to Deposit Ratio; Profitability; Firm Size","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47640134","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}
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