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All Journal JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Ilmiah Edunomika (JIE)
Widiastuti, Maria C.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK DI INDONESIA YANG DIMODERASI OLEH UKURAN Fahru Rachman; Muslim, Ahmad; Widiastuti, Maria C.
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.50410

Abstract

ABSTRACT   This study aims to analyze the effect of financial ratios consisting of Debt to Equity Ratio (DER), Operating Cost to Operating Income (BOPO), Non Performing Loan (NPL), and Capital Adequacy Ratio (CAR) on profitability (ROA) in the banking industry in Indonesia, with bank size as a moderating variable. This study uses quantitative methods with panel data regression analysis. The data used came from the financial statements of 36 commercial banks listed on the Indonesia Stock Exchange for the period 2018-2021. Based on the test results, it was found that BOPO had a negative effect, NPL and CAR had a positive effect on bank profitability. Meanwhile, DER has no significant effect on profitability. In addition, bank size has proven to moderate the relationship between BOPO, NPL, CAR and bank profitability. The results of this study imply that bank management needs to manage financial ratios such as BOPO, NPL, and CAR optimally to increase profitability, taking into account bank size.  
PENGARUH OVERINVESTMENT YANG DIMODERASI OLEH KEBIJAKAN DIVIDEN PADA SEKTOR ENERGI DI INDONESIA Sitorus, Josua Martua; Muslim, Ahmad; Widiastuti, Maria C.
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11984

Abstract

This study aims to determine and analyze the impact of overinvestment, liquidity, and Corporate Social Responsibility (CSR) moderated by dividend policy on the company's financial performance. This research was conducted with a quantitative approach. The data used in this study are secondary data sourced from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2022 period. The research sample was selected using purposive sampling method so that 22 companies were sampled with 132 observations. The data analysis technique used to test the hypothesis is panel data analysis using the Eviews 12 program. The results showed that overinvestment had no effect on company performance calculated using Basic Earning Point (BEP). Liquidity and CSR partially have a positive and significant effect on company performance. Dividend policy does not moderate the relationship between overinvestment and firm performance. Control variables consisting of company size and business risk partially have a positive and significant effect on company performance. The results of the study inform that the management of energy sector companies needs to increase liquidity and conduct CSR activities actively to improve company performance.
Co-Authors Ahmad Muslim Fahru Rachman Sitorus, Josua Martua