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All Journal Journal Research of Social Science, Economics, and Management Journal of Business, Social and Technology
Yohanes Tampubolon
Universitas Esa Unggul
Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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The Influence of Profitability, Liquidity, Capital Structure, and Company Size on the Financial Performance of Banking Companies Listed on the Indonesia Stock Exchange for the 2022–2025 Period Yohanes Tampubolon; Agma Aulia Istiqomah; Denny Rachmad P.P; Rinal Supriadi Rajagukguk; Fatchul Munir
Journal Research of Social Science, Economics, and Management Vol. 6 No. 2 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i2.1664

Abstract

This study aimed to evaluate the effects of profitability (Net Profit Margin/NPM), liquidity (Current Ratio/CR), capital structure (Debt-to-Equity Ratio/DER), and firm size (Ln Total Assets/Size) on financial performance, proxied by Return on Assets (ROA), among 30 banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period. This study was motivated by data anomalies observed in the four banks with the largest asset values (BBCA, BBRI, BMRI, and BBNI), which experienced a 3.93% year-on-year decline in aggregate net profit during the January–November 2025 period. Although revenue generally increased, this condition indicated pressure on Net Profit Margin (NPM). At the same time, the ratio of liquid assets to third-party funds (LA/TPF) reached 25.78% in May 2024, exceeding the 10% threshold; however, this condition did not necessarily guarantee higher ROA. The research method employed a quantitative causal-associative approach using purposive sampling, consisting of 120 observations from 30 banks over four years, and multiple linear regression analysis of panel data using the Ordinary Least Squares (OLS) method. The F-test results indicated that all four variables simultaneously had a significant effect on ROA. Partially, NPM had a positive and significant effect, CR had a negative and significant effect, DER had a negative and significant effect, while firm size had no significant effect. The results of this study are expected to serve as a reference for bank management, regulators, and investors in optimizing financial performance amid high interest rates and tight liquidity conditions.
Accounting Information Systems for Inventory Management and Selling Price Determination in Wholesale Trading Companies Yohanes Tampubolon; Agus Munandar
Journal of Business, Social and Technology Vol. 7 No. 4 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/bustechno.v7i4.796

Abstract

Background: Inventory management and selling price determination are critical in wholesale trading companies because inventory represents a substantial portion of working capital, while pricing decisions depend on accurate cost information. Previous studies have generally examined accounting information systems (AIS) for inventory management and selling price determination separately or within single-company case studies. This leaves a gap in empirical evidence integrating AIS-based inventory cycle efficiency with variable costing and selling price determination across comparable publicly listed wholesale companies. Objective: This study examines how inventory AIS supports inventory cycle management and selling price determination through a variable costing approach, while identifying the relationship between inventory turnover and implicit mark-up. Methods: A descriptive-comparative quantitative approach was applied to the audited financial statements of five companies listed on the Indonesia Stock Exchange UNTR, HEXA, KOBX, INTA, and AKRA over the 2022–2025 period. Financial data were standardized into millions of Indonesian rupiah and analyzed using inventory turnover (ITO), days inventory outstanding (DIO), gross profit margin (GPM), and implicit cost-plus mark-up. Results: The findings reveal substantial differences in inventory efficiency and pricing patterns. AKRA recorded the highest inventory turnover, reaching 16.12 times in 2025, with the lowest mark-up of 9.78%, whereas KOBX recorded the lowest inventory turnover, at 1.02 times in 2023, and a substantially longer inventory age. Conclusion: Reliable inventory AIS supports more accurate cost information, enabling companies to align selling prices and mark-up strategies with inventory behavior and business conditions.
Co-Authors Agma Aulia Istiqomah Agus Munandar Denny Rachmad P.P Fatchul Munir Rinal Supriadi Rajagukguk