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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Paradigma Ekonomika Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Ekonomi Islam Martabe : Jurnal Pengabdian Kepada Masyarakat Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management - Small and Medium Enterprises (SME's) PAMPAS: Journal of Criminal Law Jurnal Karya Abdi Masyarakat Jambi Accounting Review (JAR) Jurnal Ekonomi Islam Paradoks : Jurnal Ilmu Ekonomi International Journal of Multidisciplinary Approach Research and Science JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah International Journal of Law, Policy and Governance
Hernando, Riski
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Journal : Jurnal Akuntansi Kompetif

 1 
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), LOAN TO DEPOSIT RATIO (LDR) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) (Studi Empiris pada Perusahaan Bank Umum Konvensional yang terdaftar di BEI Hanif, Ikhdan Fatih; Wijaya Z, Rico; Hernando, Riski
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2466

Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operating Expense to Operating Income Ratio (BOPO) on Return on Assets (ROA) in conventional commercial banks listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Secondary data were taken from the annual financial reports of 29 banks with a total of 114 observations after removing outliers, using purposive sampling techniques. Data analysis was performed using multiple linear regression using IBM SPSS 26. The results showed that CAR and BOPO had a significant negative effect on ROA, while LDR had a significant positive effect. NPL had no significant partial effect on ROA. Simultaneously, all four variables have a significant effect on ROA. These findings emphasize the need for balanced management of capital, liquidity, credit quality, and operational efficiency to improve bank profitability. This study provides an important contribution to bank management and regulators in establishing policies to maintain the health and financial performance of the conventional banking sector in Indonesia. Keywords: Capital Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, Operating Expenses to Operating Income, Return on Assets
PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN DALAM PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Propery dan Real Estate yang terdaftar di BEI periode 2021-2023) Ananditya, Intan Azzahra Fajrina; Puspa Arum , Enggar Diah; Hernando, Riski
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2496

Abstract

This study aims to examine the effect of the Fraud Hexagon elements on fraudulent financial reporting in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The Fraud Hexagon is represented by six independent variables: Financial Target, Working Experience, Related Party Transaction, Nature of Industry, Change of Auditor, and Frequent Number of CEO’s Picture. Meanwhile, fraudulent financial reporting as the dependent variable is measured using the F-Score model. A quantitative approach was employed in this research, utilizing a total sampling method and multiple linear regression analysis processed through IBM SPSS 26. The findings reveal that collectively, the Fraud Hexagon variables have a significant impact on fraudulent financial reporting. However, when tested individually, only the Nature of Industry variable shows a statistically significant effect, while Financial Target, Working Experience, Related Party Transaction, Change of Auditor, and Frequent Number of CEO’s Picture do not exhibit a significant influence on fraudulent financial reporting. Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-Score.
Co-Authors Abdurrahman, Rezi Achmad Hizazi Akbar Syariz, Ali Al-Idris, Mohamad Yudha Alfanny Sutika Yuda Amalia, Rani Ananditya, Intan Azzahra Fajrina Anggraini, Dea Putri Azzahra Hamid, Tsabitah Bagus, Andika Banjarnahor, Raffly Nataldo Dwi Hastuti Eko Prasetyo Enggar Diah Puspa Arum Erawati, Misni Fadila, Nazhira Fatmawati Fatmawati Fitri astuti, Fitri astuti Fitrini Mansur Fitriyani, Rita Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hanif, Ikhdan Fatih Hendriyaldi Heni Pujiastuti Heriyani, Heriyani Hustilah, Niken Ilham Wahyudi Indriani, Rika Juniar, Diaz Vilda Kusumawati, Indah Lady Silvera, Dica Leonardo, Ivan Lestari, Wira Mukhzarudfa, Mukhzarudfa Natasa*, Nursima Nela Safelia, Nela Netty Herawaty Nys Arfa Prasetia, Primadi Prasetyo, Primadi Puspa Arum , Enggar Diah putri, alpiani sakinah Putri, Ferandien Cahya Dira Putri, Rini Oktaviani Rafiqi Rafiqi, Rafiqi Ratih Kusumastuti Rezky Brimer, Deri Rico Wijaya Z Rizki Yuli Sari Shelomita, Cindy Sianturi, Dame Sinaga, Jenita Siti Nurhaliza SRI RAHAYU Sudarti . Sukmawati, Nur Syahrani, Adinda Putri Usman Usman Widiastuti, Fitri Wijaya, Fernadi Abi Wiralestari Wiralestari, Wiralestari Wirdanadia, Ananda yd, Ferdi wahyudi Yudi Yudi Yuliana Yuliana Yuliusman Yuliusman