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DANA PIHAK KETIGA, KECUKUPAN MODAL, RISIKO KREDIT, DAN NILAI TUKAR TERHADAP PROFITABILITAS 第三方资金、资本充裕、信贷风险和盈利能力的汇率
Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.2774
Okti Rahma Jyana, A. Affandi
Penelitian ini bertujuan untuk menganalisis pengaruh dana pihak ketiga, kecukupan modal, risiko kredit, dan nilai tukar terhadap profitabilitas bank umum syariah yang ada di Indonesia pada periode 2012-2017. Metode yang digunakan adalah metode deskriptif dan verifikatif, dengan sampel 8 bank umum syariah dan menggunakan analisis regresi data panel dengan alat bantu Eviews 10 dan Microsoft Office Excel 2013. Hasil penelitian menunjukkan bahwa variabel dana pihak ketiga, kecukupan modal, risiko kredit, dan nilai tukar berpengaruh signifikan terhadap profitabilitas bank umum syariah dengan hasil uji koefisien determinasi menunjukkan adanya pengaruh sebesar 73,13% dan sisanya 26,87% dipengaruhi variabel lain yang tidak diteliti. Hasil penelitian ini menunjukkan bahwa risiko kredit berpengaruh negatif dan signifikan terhadap profitabilitas. Dana pihak ketiga, kecukupan modal, dan nilai tukar berpengaruh positif dan tidak signifikan terhadap profitabilitas.
该研究旨在分析2012-2017年存在于印尼的伊斯兰公共银行盈利能力的第三方资金、资本充裕、信贷风险和汇率的影响。使用的方法是描述性和验证性的方法,分别是8家伊斯兰一般银行样本,并使用工具Eviews 10和微软Office Excel 2013使用面板数据回归分析。研究结果表明,第三方资金、资本充分性、信贷风险和汇率对伊斯兰银行的总体盈利能力产生了重大影响,其预测系数测试显示,其影响为73.13%,其余26.87%受到未研究变量的影响。研究结果表明,信贷风险对盈利能力具有负面和重大影响。第三方资金、资本充分性和汇率对盈利能力有积极和无关紧要的影响。
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引用次数: 1
KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER 组织委员会和经理通知视角下的会计信息系统实施评估
Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.3758
M. Ridwan, Budi Septiawan, Sasa S. Suratman
This study aims to determine the influence of organizational commitment and knowledge of accounting managers on the successful implementation of accounting information systems either simultaneously or partially. It was conducted at SOE in West Java. The research method used were descriptive and verification method. The number of samples were 33 companies, with a simple random sampling technique. The type of data is primary data obtained through a questionnaire distributed to the accounting department manager. The analysis used is multiple linier regression analysis. The results indicated that the level of organizational commitment and the successful implementation of accounting information systems are in the high category, the knowledge of accounting managers is in the very high category. Either simultaneously or partially organizational commitment and knowledge of accounting managers have a positive and significant effect on the successful implementation of accounting information systems at SOE in West Java. The greatest influence is the knowledge of accounting managers.
本研究旨在确定组织承诺和会计经理知识对同时或部分成功实施会计信息系统的影响。它是在西爪哇的SOE进行的。研究方法采用描述法和验证法。样本数量为33家,采用简单的随机抽样技术。数据类型是通过分发给会计部门经理的问卷调查获得的原始数据。分析采用多元线性回归分析。结果表明,组织承诺水平和会计信息系统的成功实施处于高类别,会计经理的知识处于非常高的类别。同时或部分组织承诺和会计经理的知识对西爪哇国有企业会计信息系统的成功实施具有积极和显著的影响。影响最大的是会计经理的知识。
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引用次数: 1
MODAL INTELEKTUAL, MANAJEMEN LABA, IMBAL HASIL SAHAM SAAT INI DAN MASA DATANG 知识资本、利润管理、当前和未来的股票回报
Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.3178
Vicky Dwi Putra, Jaja Suteja, E. Alghifari
Future stock returns are factors for investors to consider investing. This research aims to identify the influence of intellectual capital, earning management, and stock return toward future stock return in manufacturing companies of sub sectors food and beverages industry listed in Indonesia Stock Exchange period 2012 to 2017. This research used quantitative research methods with the sample as many as 7 companies. The sampling technique is used, as well as purposive sampling done based on certain criteria. The type of data used is secondary with analysis using panel data regression model with Eviews 10. The result shows that simultaneosly intellectual capital, earning management, and stock returns gave influence on future stock returns as much as 76.15%. Partially, intellectual capital had a positve but not significant, earning management had a negative and significant, stock returns had a positive and significant effects to future stock returns.
未来股票回报率是投资者考虑投资的因素。本研究旨在确定2012-2017年期间,在印度尼西亚证券交易所上市的食品和饮料行业子行业的制造公司中,智力资本、盈余管理和股票回报对未来股票回报的影响。本研究采用定量研究方法,样本多达7家公司。使用抽样技术,以及根据特定标准进行的有目的的抽样。使用的数据类型是次要的,使用Eviews 10的面板数据回归模型进行分析。研究结果表明,智力资本、盈余管理和股票收益同时对未来股票收益率的影响高达76.15%,智力资本对未来股票回报率的影响部分为正而不显著,盈余管理对未来股票报酬率的影响为负而显著,股票收益对未来股票利润率的影响正而显著。
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引用次数: 0
FAKTOR FAKTOR YANG MEMENGARUHI KINERJA AUDITOR SERTA DAMPAKNYA TERHADAP PROFESIONALISME 影响审计绩效及其专业影响的因素
Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.2770
R. M. Noch, Sri Indri Winata
Penelitian ini bertujuan untuk menguji Faktor-Faktor yang memengaruhi Kinerja Auditor Serta Dampaknya Terhadap Profesionalisme Auditor. Sampel pada penelitian ini adalah Auditor pada Kantor Akuntan Publik di Wilayah Bandung. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Hasil penelitian yang telah dilakukan pada model sub-struktur kedua menunjukan kinerja auditor terhadap profesionalisme auditor sebesar 61,1%, kemudian besarnya pengaruh komitmen organisasi terhadap profesionalisme auditor melalui kinerja auditor sebagai variabel intervening yaitu sebesar 32,7%, pengaruh gaya kepemimpinan terhadap profesionalisme auditor melalui kinerja auditor sebagai variabel intervening yaitu sebesar 23,8%, dan pengaruh pemahaman good governance terhadap profesionalisme auditor melalui kinerja auditor sebagai variabel intervening yaitu sebesar 31,7.
本研究的目的是检验影响审计师绩效的因素及其对审计师专业精神的影响。这项研究的例子是该县公共账户办公室的审计员。本研究中使用的方法具有描述性和可验证性。对第二个子结构模型进行的研究结果显示,审计师绩效相对于审计师专业性的影响为61.1%,然后组织对审计师专业性承诺的主要影响通过审计师绩效作为干预变量为32.7%,领导层通过审计师绩效作为干预变量对审计师专业性的影响为23.8%,良好治理通过审计师绩效为干预变量对会计师专业性的影响力为31.7%。
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引用次数: 0
FINANCIAL LEVERAGE AND LIQUIDITY ON GOOD CORPORATE GOVERNANCE AND STOCK RETURN 财务杠杆和流动性对良好公司治理和股票收益的影响
Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.3146
Aditya Laika Chandra, Ellen Rusliati
Investor needed the information about financial performance in order to predict the price and return of stock. This study aims to find out the effect of financial leverage and liquidity on Good Corporate Governance (GCG) and return of stock in the manufacture companies listed in Indonesia Stock Exchange during the period of 2013-2017. The method of descriptive and verifiative are used in this study by using 94 samples determined by purposive sampling technique. A secondary data is used and analyzed by using panel data regression model and moderated regression analysis. The result showed that simultenously, financial leverage and liquidity effected negatively and significantly to the return of stock. Partially, leverage effected negatively and significantly, as well as liquidity but insignificantly. The GCG is able to moderated a simultaneous effect of financial leverage and liquidity on return of stock to be positive, but insiginificatn. However, GCG effected positively and significantly.
投资者需要有关财务业绩的信息来预测股票的价格和回报。本研究旨在了解2013-2017年期间,财务杠杆和流动性对印尼证券交易所上市制造公司良好公司治理(GCG)和股票回报的影响。本研究采用描述性和验证性相结合的方法,采用目的性抽样技术测定了94个样本。使用二次数据,并通过面板数据回归模型和适度回归分析进行分析。结果表明,金融杠杆率和流动性同时对股票收益率产生显著的负向影响。在一定程度上,杠杆作用产生了负面和显著的影响,流动性也产生了影响,但并不显著。GCG能够将金融杠杆和流动性对股票回报的同时影响调节为正的,但具有洞察力。然而,GCG的作用是积极而显著的。
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引用次数: 2
CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN MODERASI UKURAN PERUSAHAAN 公司社会责任,管理资产对公司价值的适度衡量
Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.2771
Annisa Octoriawan, Ellen Rusliati
Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) dan kepemilikan manajerial terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Sampel berjumlah 12 perusahaan dipilih secara purposive sampling. Penelitian ini menggunakan analisis regresi data panel dan Moderate Regression Analysis (MRA) dengan bantuan Eviews 9. Hasil penelitian menunjukkan bahwa CSR dan kepemilikan manajerial secara simultan berpengaruh terhadap nilai perusahaan sebesar 30,1%. Hasil penelitian dengan ukuran perusahaan sebagai moderasi berpengaruh secara simultan sebesar 62,92%. CSR memiliki pengaruh yang dominan.
本研究旨在确定企业社会责任(CSR)和管理层所有权对企业价值的影响,这是2014-2017年印尼证券交易所效应中注册的煤炭子行业矿业公司的一个适度变量。有意抽取了12家公司的样本。本研究在Eviews 9的帮助下使用面板回归分析和适度回归分析(MRA)。研究表明,企业社会责任和管理层持股同时影响30.1%的公司价值。以公司规模为适度的研究同时影响62.92%。企业社会责任具有主导影响力。
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引用次数: 1
Vol 11 No 1 (2019) 第11卷第1期(2019)
Pub Date : 2019-04-30 DOI: 10.23969/jrak.v11i1
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引用次数: 0
KEBIJAKAN HUTANG, PROFITABLITAS, DAN MANAJEMEN ASET TERHADAP NILAI PERUSAHAAN 债务政策、资产配置和企业价值管理
Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1371
Fatimah Kurniawati Putri, Brady Rikumahu, W. Aminah
Maximizing shareholder wealth can be done by increasing the value of the company. Companies with high PBV ratios will show a high corporate value, this condition make interest for investors to invest in the company. This study aims to analyze the effect of debt policy proxied with Debt to Equity Ratio (DER), profitability proxied with Return On Equity (ROE), and asset management proxied by Total Asset Turnover (TATO) to firm value proxied by Price to Book Value, simultaneously and partially. The population is mining companies listed on BEI. Sample selection technique used is purposive sampling and obtained 30 mining companies in 2013-2016, Data analysis method is panel data regression analysis using software Eviews version 9, Based on the result of research, simultaneously DER, ROE, and TATO have significant effect to company value. Partially, DER and TATO have positive significant effect, ROE have positive but insignificant effect.
股东财富的最大化可以通过增加公司的价值来实现。PBV比率高的公司会显示出较高的公司价值,这种情况会使投资者有兴趣投资该公司。本研究旨在同时和部分地分析以负债权益比(DER)为代表的债务政策、以净资产收益率(ROE)为代表的盈利能力以及以总资产周转率(TATO)为代表的资产管理对以市净率为代表的企业价值的影响。人口矿业公司在BEI上市。采用的样本选择技术为目的抽样,选取了2013-2016年的30家矿业公司,数据分析方法为面板数据回归分析,使用Eviews version 9软件,研究结果表明,DER、ROE和TATO同时对公司价值有显著影响。部分地,DER和TATO有正显著影响,ROE有正但不显著影响。
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引用次数: 3
STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN 强制执行的模型结构、流动性和支出强制执行
Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1370
Ni Luh Gede Sri Fajaryani, Elly Suryani
This study aims to examine the effect of capital structure as measured by the debt to equity ratio (DER), liquidity measured by the current ratio (CR), and firm size measured by the natural logarithm (Ln) of total assets against financial performance as measured by return on equity (ROE) in companies in the property and real estate sub-sector from 2013-2016. The method of determining the sample used was purposive sampling. The sample used was 40 companies. The data analysis technique used is panel data regression analysis consisting of chow test, hausman test, and lagrange multiplier test using Eviews 9.0 software. The results showed that the capital structure (DER), liquidity (CR), and company size simultaneously had a significant effect on financial performance (ROE). Partially the capital structure (DER) and liquidity (CR) had a significant negative effect on financial performance (ROE). Whereas company size (Ln Total Assets) did not have a significant effect on financial performance (ROE).
本研究旨在检验2013-2016年房地产和房地产子行业公司的资本结构(以负债权益比(DER)衡量)、流动性(以流动比率(CR)衡量)和公司规模(以总资产的自然对数(Ln)衡量)对财务业绩(以股本回报率(ROE)衡量)的影响。确定所用样品的方法是有目的的取样。使用的样本是40家公司。使用的数据分析技术是面板数据回归分析,包括使用Eviews9.0软件进行的chow检验、hausman检验和拉格朗日乘子检验。结果表明,资本结构(DER)、流动性(CR)和公司规模同时对财务业绩(ROE)有显著影响。部分资本结构(DER)和流动性(CR)对财务业绩(ROE)产生了显著的负面影响。而公司规模(Ln总资产)对财务业绩(ROE)没有显著影响。
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引用次数: 21
CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, NET INTEREST MARGIN, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL DAN LOAN TO DEPOSIT RATIO TERHADAP FINANCIAL DISTRESS 资本充足率、不良贷款率、净息差、比亚亚经营性存贷比、比亚亚经营性存贷比等指标均预示着财务困境
Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1372
Baiq Defika Zahronyana, D. Mahardika
The purpose of this research is to determine the effect of CAR, NPL, NIM, BOPO, LDR on the fianancial distress of BUMN Commercial Bank either simultaneously or partially. BUMN Commercial Bank in 2012-2016 was selected as a research population. The purposive sampling technique was used for sampling and obtained samples as much of 4 companies with a five-year period every three months, resulting 80 data to be observed. The Model analysis in this research is logistic regression by using software SPSS 20. The results showed that the variables CAR,NPL,NIM,BOPO,LDR simultaneously affect the financial distress. Partially NPL,NIM, and BOPO variables don’t have effect on financial distress, while CAR variable has significant negative has effect to financial distress and LDR variable significant positf has effect on financial distress.
本研究的目的是确定CAR、NPL、NIM、BOPO、LDR对都市商业银行财务困境的同时或部分影响。选取2012-2016年的BUMN商业银行作为研究人群。采用目的抽样技术进行抽样,每3个月获得4家公司的5年期样本,共观察数据80条。本研究的模型分析采用logistic回归,使用SPSS 20软件。结果表明,CAR、NPL、NIM、BOPO、LDR等变量同时影响财务困境。部分NPL、NIM和BOPO变量对财务困境没有影响,CAR变量对财务困境有显著的负向影响,LDR变量对财务困境有显著的正向影响。
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引用次数: 8
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Jurnal Riset Akuntansi Kontemporer
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