Articles
<![CDATA[The Influence of Internal and External Factors on Non-Performing Loans In Indonesia's Largest Banking Industry ]]>
<![CDATA[Lasty Agustuty]]>;
<![CDATA[Riza Praditha]]>;
<![CDATA[Robert Jao]]>;
<![CDATA[Andi Ruslan]]>
<![CDATA[ SENTRALISASI Vol. 11 No. 2 (2022): Sentralisasi ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sorong ]]>
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DOI: 10.33506/sl.v11i2.1699
<![CDATA[This study aims to measure the effectiveness of internal factor proxies from the aspect of efficiency as measured by the ratio of operating costs and operating income (BOPO), liquidity as measured by the loan-deposit ratio (LDR), bank size as measured by total assets, and aspects of bank capital that measured by the capital buffer and external factors using the Repo Rate, and inflation on non-performing loans in the ten largest banking industries in Indonesia. The sample consists of the 10 largest banks in Indonesia with the criteria of having total bank assets of the total national banking assets above 2%. The data used are annual data from 2011 to 2020. The results show that from the bank's internal factors, BOPO has a positive and significant effect on the NPL. LDR, and variable capital buffer, a negative and significant on NPL. While the size of the bank obtained results that are not significant to the NPL. From external factors, the results obtained where interest rates have a significant negative effect on NPLs while inflation is not significant for increasing NPL. ]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Audit delay pada Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
<![CDATA[Reski Amalia Putri]]>;
<![CDATA[Riza Praditha]]>;
<![CDATA[Suriani Suriani]]>
<![CDATA[ Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 (2022) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v7i1.248
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh dari ukuran perusahaan, leverage dan profitabilitas terhadap audit delay yang terjadi pada perusahaan manufaktur di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari annual report yang ditebitkan perusahaan pada periode 2018-2020. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan metode purposive sampling, diperoleh 60 perusahaan yang memenuhi kriteria selama 3 tahun pengamatan sehingga total sampel sebanyak 180, namun terdapat data yang tidak terdistribusi normal sehingga hanya sebanyak 117 data yang dapat digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa hanya ukuran perusahaan yang memiliki pengaruh yang signifikan terhadap audit delay. Sedangkan leverage dan profitabilitas tidak menunjukkan adanya pengaruh terhadap audit delay. ABSTRACT (Book Antiqua size 10pt) This study aims to analyze the effect of firm size, leverage, and profitability on audit delay that occurs in manufacturing companies on the Indonesia Stock Exchange. The data used in this study is secondary data sourced from the annual report published by the company in the 2018-2020 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange. By using the purposive sampling method, obtained 60 companies that meet the criteria for 3 years of observation so that the total sample is 180, but there are data that are not normally distributed so only 117 data can be used in this study. The results show that only company size has a significant effect on audit delay. Meanwhile, leverage and profitability do not show any effect on audit delay.]]>
<![CDATA[Motivasi Whistleblower: Mengungkap Fraud Keuangan Daerah dalam Konsep Amar Ma’ruf nahi Mungkar ]]>
<![CDATA[Jamaluddin Majid]]>;
<![CDATA[Bustan Ramli]]>;
<![CDATA[Fatahillah R]]>;
<![CDATA[Riza Praditha]]>;
<![CDATA[Zainal Abidin Abidin]]>;
<![CDATA[Andi Yusril Cibu Cibu]]>
<![CDATA[ Journal of Finance and Business Digital Vol. 1 No. 1 (2022): March 2022 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/jfbd.v1i1.1212
<![CDATA[Penelitian ini bertujuan untuk mengungkap manifestasi konsep amar ma’ruf nahi mungkar dalam memotivasi seorang whistleblower untuk mengungkap fraud keuangan instansi pemerintahan daerah. Penelitian ini menggunakan metode kualitatif dengan studi literasi. Hasil penelitian menunjukkan bahwa konsep amar ma’ruf nahi mungkar dianggap mampu dalam memotivasi seorang whistleblower untuk mengungkapkan tindak fraud keuangan yang ditemukannya. Hal ini karena pendalaman konsep-konsep keagamaan yang dilakukan oleh whistleblower yaitu amar ma’ruf nahi mungkar akan mendorong seseorang untuk bersikap dan bertindak sesuai dengan ketentuan yang berlaku. Dari pandangan whistleblower akan meningkatkan motivasi dan keyakinan dirinya untuk mengungkap tindakan fraud dalam mencegah kerugian keuangan pemerintah daerah.]]>
<![CDATA[Peran Ukuran Perusahaan dalam Memoderasi Pengaruh Book-Tax Differences terhadap Pertumbuhan Laba ]]>
<![CDATA[Riza Praditha]]>;
<![CDATA[Nur Fatwa Basar]]>;
<![CDATA[Nurlaila Hasmi]]>;
<![CDATA[Henni Mande]]>
<![CDATA[ Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v18i2.3014
<![CDATA[This study aims to analyze the effect of book-tax differences on the profit growth of manufacturing companies both in terms of permanent differences and temporary differences. In addition, this study also analyzes the role of firm size in moderating the effect of book-tax differences on earnings growth. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. By using the purposive sampling method, obtained a sample of 59 manufacturing companies with an observation period of 3 (three) years. The results showed that Book-tax Differences had a positive and significant effect on profit growth, both permanent differences, and temporary differences. Thus, it can be concluded that the greater the book-tax differences, the higher the profit growth. Furthermore, in testing the role of firm size as a moderator, it is shown that firm size is only proven to be able to moderate the relationship between permanent differences and profit growth. Meanwhile, the relationship between temporary differences was not proven to be moderated by firm size.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Audit delay pada Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
<![CDATA[Reski Amalia Putri]]>;
<![CDATA[Riza Praditha]]>;
<![CDATA[Suriani Suriani]]>
<![CDATA[ Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 Juni 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v7i1.248
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh dari ukuran perusahaan, leverage dan profitabilitas terhadap audit delay yang terjadi pada perusahaan manufaktur di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari annual report yang ditebitkan perusahaan pada periode 2018-2020. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan metode purposive sampling, diperoleh 60 perusahaan yang memenuhi kriteria selama 3 tahun pengamatan sehingga total sampel sebanyak 180, namun terdapat data yang tidak terdistribusi normal sehingga hanya sebanyak 117 data yang dapat digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa hanya ukuran perusahaan yang memiliki pengaruh yang signifikan terhadap audit delay. Sedangkan leverage dan profitabilitas tidak menunjukkan adanya pengaruh terhadap audit delay. ABSTRACT (Book Antiqua size 10pt) This study aims to analyze the effect of firm size, leverage, and profitability on audit delay that occurs in manufacturing companies on the Indonesia Stock Exchange. The data used in this study is secondary data sourced from the annual report published by the company in the 2018-2020 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange. By using the purposive sampling method, obtained 60 companies that meet the criteria for 3 years of observation so that the total sample is 180, but there are data that are not normally distributed so only 117 data can be used in this study. The results show that only company size has a significant effect on audit delay. Meanwhile, leverage and profitability do not show any effect on audit delay.]]>
<![CDATA[Green Accounting pada UMKM Tahu Takalar (sebuah tinjuan fenomenologi) ]]>
<![CDATA[Misdal Bayana]]>;
<![CDATA[Riza Praditha]]>
<![CDATA[ Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v8i1.292
<![CDATA[Penelitian ini dilakukan di Usaha Kecil dan Menengah (UKM) Tahu yang terletak di Kabupaten Takalar. Penelitian ini bertujuan untuk mengkaji tentang Pemahaman dan Kepedulian Penerapan Green Accounting pada pelaku Usaha Kecil dan Menengah (UKM) di Kabupaten Takalar. Penelitian ini menggunakan metode deskriptif kualitatif dengan berpedoman pada studi kasus. Peneliti menggunakan teknik observasi, wawancara, serta dokumentasi terhadap objek penelitian. Sumber data yang digunakan dalam penelitian ini yaitu data primer dalam internal. Dari hasil wawancara lapangan, diketahui bahwa pelaku usaha peduli terhadap lingkungan akan tetapi tidak tahu apa saja komponen-komponen dan bagaimana memasukkan dalam biaya produksi. Semua informan dalam penelitian ini, khususnya pelaku usaha tidak mengetahui dan tidak memahami dengan green accounting.]]>
<![CDATA[EFEK PERUBAHAN LABA AKUNTANSI DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM ]]>
<![CDATA[Riza Praditha]]>;
<![CDATA[Indah Pusvita Sari]]>;
<![CDATA[Diah Ayu Gustiningsih]]>;
<![CDATA[Jamaluddin Majid]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v22i1.198
<![CDATA[This study aims to analyze the effect of accounting earnings and operating cash flow on stock returns. The population in this study are companies listed on the Indonesia Stock Exchange. The sample used the purposive sampling method with the observation year 2017-2020. The results showed that accounting profit proved to have a positive and significant effect on stock returns. This means that the greater the accounting profit earned by the company, the greater the stock return generated. Different results are shown in the results of the operating cash flow test where the results show a positive but not significant effect on stock returns. These results have implications for the accounting profit presentation policy, in which the company is expected to be able to maximize the acquisition of accounting profit in order to increase the acquisition of stock returns.]]>
<![CDATA[Peran Mediasi Reputasi Perusahaan pada Pengaruh Tanggung Jawab Sosial terhadap Kinerja Keuangan ]]>
<![CDATA[Robert Jao]]>;
<![CDATA[Paulus Tangke]]>;
<![CDATA[Anthony Holly]]>;
<![CDATA[Reynaldi Fansurya]]>;
<![CDATA[Riza Praditha]]>
<![CDATA[ YUME : Journal of Management Vol 4, No 3 (2021) ]]>
Publisher : <![CDATA[Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/yum.v4i3.1227
<![CDATA[Abstrak Penelitian ini bertujuan menginvestigasi pengaruh tanggung jawab sosial terhadap kinerja keuangan melalui reputasi perusahaan. Populasi penelitian ini terdiri dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Pemilihan sampel menggunakan teknik purposive sampling. Data dokumenter penelitian berasal dari laporan keuangan tahunan, laporan berkelanjutan, dan hasil survei dari Corporate Image Award. Temuan penelitian bahwa tanggung jawab sosial dan reputasi perusahaan berpengaruh positif signifikan terhadap kinerja keuangan. Penelitian ini juga menemukan bahwa tanggung jawab sosial berpengaruh tidak signifikan terhadap reputasi perusahaan serta reputasi perusahaan gagal dalam memediasi pengaruh tanggung jawab sosial terhadap kinerja keuangan. Kata Kunci: Tanggung Jawab Sosial, Reputasi Perusahaan, Kinerja Keuangan. AbstractThis study aims to investigate the effect of social responsibility on financial performance through corporate reputation. The population of this study consisted of non-financial companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample selection used the purposive sampling technique. Research documentary data come from annual financial reports, sustainability reports, and survey results from the Corporate Image Award. Research findings that social responsibility and corporate reputation have a significant positive effect on financial performance. This study also finds that social responsibility has an insignificant negative effect on corporate reputation so that corporate reputation fails to mediate the effect of social responsibility on financial performance. Keywords: Corporate Social Responsibility, Corporate Reputation, Financial Performance.]]>
<![CDATA[ANALISIS DUPONT PADA KINERJA KEUANGAN PERUSAHAAN PEMBIAYAAN KENDARAAN BERMOTOR DI INDONESIA ]]>
<![CDATA[Riza Praditha]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol. 5 No. 2 (2016): Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia ]]>
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<![CDATA[The aims of this research are: (1) analyze the influence of the Net Profit Margin toward Return On Asset; (2) analyze the influence the Assets Turnover toward Return On Asset. This research uses secondary data that comes from the financial report 10 of the 61 listed finance companies in Indonesia stock exchange and the Association of finance companies Indonesia with total assets above 1 trillion rupiah. Research was done from July to September 2014. Regression Linearity Method of SPSS (statistical product dan service solution) was used to analyze the data. The results show that: (1) Net Profit Margin Ratio had positive and significant effect toward Return On Asset Ratio; (2) Total Assets Turnover ratio had positive and significant effect toward Return On Asset Ratio This means that the higher level of the profit margin and assets turnover will increase Financial performance of Multifinance Company.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Audit delay pada Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
<![CDATA[Reski Amalia Putri]]>;
<![CDATA[Riza Praditha]]>;
<![CDATA[Suriani Suriani]]>
<![CDATA[ Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 Juni 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v7i1.248
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh dari ukuran perusahaan, leverage dan profitabilitas terhadap audit delay yang terjadi pada perusahaan manufaktur di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari annual report yang ditebitkan perusahaan pada periode 2018-2020. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan metode purposive sampling, diperoleh 60 perusahaan yang memenuhi kriteria selama 3 tahun pengamatan sehingga total sampel sebanyak 180, namun terdapat data yang tidak terdistribusi normal sehingga hanya sebanyak 117 data yang dapat digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa hanya ukuran perusahaan yang memiliki pengaruh yang signifikan terhadap audit delay. Sedangkan leverage dan profitabilitas tidak menunjukkan adanya pengaruh terhadap audit delay. ABSTRACT (Book Antiqua size 10pt) This study aims to analyze the effect of firm size, leverage, and profitability on audit delay that occurs in manufacturing companies on the Indonesia Stock Exchange. The data used in this study is secondary data sourced from the annual report published by the company in the 2018-2020 period. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange. By using the purposive sampling method, obtained 60 companies that meet the criteria for 3 years of observation so that the total sample is 180, but there are data that are not normally distributed so only 117 data can be used in this study. The results show that only company size has a significant effect on audit delay. Meanwhile, leverage and profitability do not show any effect on audit delay.]]>
