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All Journal Journal of Exploratory Dynamic Problems
Arma Yuliza
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Faktor Internal Bank Terhadap Jumlah Kredit Yang Disalurkan Perbankan di BEI Suci Rahmadini; Arma Yuliza; Fefti Yulian Mela
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.178

Abstract

This study aims to analyze the effect of internal bank factors—namely Third-Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Assets (ROA), Non-Performing Loans (NPL), and Operating Expenses to Operating Income (BOPO)—on the amount of loans disbursed by banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study employed a quantitative approach using secondary data from annual financial statements. The sampling technique applied was the census method covering 47 banking companies, resulting in 141 panel-data observations over three years of observation. Data were analyzed using multiple linear regression with the assistance of SPSS version 26. The results show that, partially, TPF, CAR, LDR, ROA, NPL, and BOPO all have a positive and significant effect on the amount of loans disbursed. Simultaneously, the six variables also have a significant effect on the amount of loans disbursed, with an Adjusted R Square value of 0.823, meaning the six variables explain 82.3% of the variation in loans disbursed, while the remaining 17.7% is influenced by other factors outside the research model.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Kompetensi Staf Akuntansi Terhadap Kualitas Laporan Keuangan Putri Anjelina; Fefti Yulian Mela; Arma Yuliza
Journal of Exploratory Dynamic Problems Vol. 3 No. 3 (2026): No.3 Vol.3 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i3.184

Abstract

This study aims to analyze the effect of the implementation of Accounting Information Systems, Internal Control Systems, and Accounting Staff Competence on the Quality of Financial Statements at Perumda BPR Rokan Hulu. This study employed an associative quantitative approach with a sample of 63 respondents selected through purposive sampling from 72 employees of Perumda BPR Rokan Hulu. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression with the assistance of SPSS. The results show that, partially, the Accounting Information System and the Internal Control System have a positive and significant effect on the Quality of Financial Statements, while Accounting Staff Competence does not have a significant effect. Simultaneously, the three variables have a significant effect on the Quality of Financial Statements at Perumda BPR Rokan Hulu.
Co-Authors Fefti Yulian Mela Putri Anjelina Suci Rahmadini