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All Journal JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Jurnal Ekonomi dan Bisnis
Adelia Ayuningtias
Universitas Muhammadiyah Ponorogo
Economics, Econometrics & Finance

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Pengaruh Risiko Kredit, Cadangan Kerugian Penurunan Nilai, Loan to Deposit Ratio, dan Kecukupan Modal terhadap Profitabilitas pada Perusahaan Perbankan Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Adelia Ayuningtias; Khusnatul Zulfa Wafirotin; Arif Hartono
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.2144

Abstract

Penelitian ini dilatarbelakangi oleh masih belum optimalnya profitabilitas perbankan umum konvensional di Indonesia pada periode pascapandemi, meskipun aktivitas intermediasi perbankan terus meningkat. Tujuan penelitian ini adalah untuk menganalisis pengaruh risiko kredit (Non-Performing Loan), Cadangan Kerugian Penurunan Nilai (CKPN), Loan to Deposit Ratio (LDR), dan Capital Adequacy Ratio (CAR) terhadap profitabilitas (Return on Assets) pada bank umum konvensional yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal. Populasi terdiri dari 43 bank, dengan sampel 27 bank yang dipilih menggunakan purposive sampling sehingga diperoleh 135 observasi. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan. Teknik analisis data meliputi uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi menggunakan SPSS versi 26. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif signifikan terhadap profitabilitas, CKPN dan CAR berpengaruh positif signifikan, sedangkan LDR tidak berpengaruh signifikan secara parsial. Secara simultan, seluruh variabel independen berpengaruh signifikan terhadap profitabilitas dengan nilai koefisien determinasi sebesar 22,2 persen. Kesimpulan penelitian ini menunjukkan bahwa profitabilitas bank lebih dipengaruhi oleh kualitas risiko kredit, kebijakan pencadangan, dan kecukupan modal dibandingkan efektivitas penyaluran dana.
Efektivitas Sistem Pengendalian Manajemen Terhadap Kualitas Laporan Keuangan PT Unilever Indonesia Tbk (2022-2024) Fanya Rosyidur Rohmah Salsabila; Adelia Ayuningtias; Salsabil Morelza; Nurul Hidayah
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i1.13104

Abstract

ABSTRACT Financial reports, the final result of the accounting process, present information about an entity's financial performance over a specific period. This study aims to analyze the effectiveness of the management control system in improving the quality of PT Unilever Indonesia Tbk's financial reports during the 2022-2024 period. This study uses a quantitative descriptive method with research data obtained from the company's annual financial reports. The analysis is conducted by measuring financial ratios consisting of liquidity, solvency, profitability, and activity ratios. These ratios are used to illustrate the extent to which the management control system is implemented in managing and maintaining the quality of financial reports. The results show that the liquidity ratio tends to decline, requiring stronger working capital management. The solvency ratio indicates the company's high level of dependence on debt-based funding, necessitating capital structure control to maintain financial risk. While the profitability ratio shows a downward trend, the company was still able to generate profits during the period. The activity ratio also indicates a decline in asset utilization efficiency, necessitating improved operational control and more optimal asset utilization. These findings confirm that the management control system at PT Unilever Indonesia Tbk is operating optimally, but strengthening of planning, monitoring, and performance evaluation is needed to maintain and improve the quality of financial reporting
Co-Authors Arif Hartono Fanya Rosyidur Rohmah Salsabila Khusnatul Zulfa Wafirotin Nurul Hidayah Salsabil Morelza