Articles
OWN CAPITAL, LOAN CAPITAL, AND EARNINGS Of BUSINESS RETURNS WITH A CAUSALITY APPROACH
Reza Nofita;
Muhammad Rivandi
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 3 No. 1 (2023): Article Research Volume 3 Issue 1, May 2023
Publisher : LLDIKTI Wilayah 1 Sumatera Utara
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DOI: 10.54076/juket.v3i1.349
The welfare of cooperative members is reflected in the remaining results of operations which continue to increase. This study aims to determine the effect of own capital and loan capital on the remaining results of operations at the Padang City savings and loan cooperative for the 2019-2021 period. The population in this study is the Padang City Savings and Loans Cooperative for the period 2019-2021. The sample of savings and loan cooperatives in the study totaled 15 savings and loan cooperatives in the city of Padang with an observation period of 3 years, namely 2019-2021. The sampling method used purposive sampling technique. The analytical method uses regression model panel data. The results showed that, own capital has a negative and significant effect on the remaining results of operations and loan capital has a positive and significant effect on the remaining results of operations. Keywords: Loan Capital, Own Capital, Earnings Of Business Returns.
INTEGRITAS LAPORAN KEUANGAN DILIHAT DARI INTELLECTUAL CAPITAL DAN LEVERAGE
Budiman K;
Muhammad Rivandi
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG
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DOI: 10.31575/jp.v7i1.460
The information in the submitted financial reports must be relevant and reliable so that the decisions taken by investors are not biased, and that the financial statements have integrity. The aim of this research is to examine the effect of Intellectual Capital and leverage on the Integrity of Financial Statements in transportation sector companies. The population used in this study are transportation sector companies listed on the Indonesia Stock Exchange in 2019 – 2021. The research sample consisted of 11 companies selected using the Purposive Sampling technique and 3 years of observation. The research method uses the Panel Regression method. The results show that Intellectual Capital has no effect on the Integrity of Financial Statements and leverage has a positive and significant effect on the Integrity of Financial StatementsKeywords - Financial Statement Integrity, Intellectual Capital, leverage.
Pemberian kredit dilihat dari dana pihak ketiga dan kinerja keuangan pada perusahaan Perbankan
Muhammad Rivandi;
Aminar Sutra Dewi;
Febsri Susanti;
Dewi Zulvia
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v7i3.1581
Loans are loans or bills agreed between parties. This study aims to determine the effect of third party funds and financial performance on gifts to banking companies on the Indonesia Stock Exchange. Source of data used in this study is secondary data in the formof annual reports. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in the 2017 -2021 period that were selected using purposive sampling techniques. The number of samples used in the study were 11 companies. The analytical method used is multiple regression analysis. Based on the test results it was found that Third Party Funds (DPK) had a positive and significant effect on lending to banking companies on the Indonesia Stock Exchange, while the Capital Adequacy Ratio (CAR) and Non Performing Laon (NPL) had no effect on lending to banking companies in Indonesia stock exchange.
THE IMPACT OF NON-PERFORMING LOANS ON COMPANY PROFITS
Laynita Sari;
Febryandhie Ananda;
Dewi Zulfia;
Muhammad Rivandi;
Mike Kusuma Dewi
International Research of Multidisciplinary Analysis Vol. 1 No. 6 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute
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DOI: 10.57254/irma.v1i6.53
This study aims to determine the effect of Non-Performing Loans on the profits of banking companies in Indonesia. Non-performing loans and company profit are obtained from the company's financial statements and from the Indonesia Stock Exchange website. The research sample amounted to four banks of State-Owned Enterprises in Indonesia from 2014-2022. The type of data used is secondary data in the form of annual reports of State-Owned Enterprises Banks for the 2014-2022 period. The data analysis technique uses multiple linear regression analysis with the help of the E-Views program version 12. This study found that Non-Performing Loans provide empirical evidence of a significant negative effect on the profits of banking companies of State-Owned Enterprises Banks in 2014-2022 significantly
HARGA SAHAM DILIHAT DARI GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS PADA PERUSAHAAN PROPERTI
Atika Ivonella S;
Muhammad Rivandi
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta
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DOI: 10.37301/jkaa.v18i1.112
Stock price is a factor that is very useful for a company and that must be considered by an investor. Stock prices can appear from the level of supply and demand for a stock. This study aims to determine and analyze the effect of Good Corporate Governance and Profitability variables on stock prices and to determine the relationship between variables that influence property company stock prices. The data processed is secondary data from the annual reports of 10 property companies listed on the Indonesia Stock Exchange for 2019-2021 which were selected using a purposive sampling technique. The method used in this study is the panel data regression method using eviews 12. The results of this study indicate that Good Corporate Governance has no effect on stock prices and Profitability has a positive effect on stock prices.GCG, Profitability, Stock prices
Kinerja Keuangan Dilihat Dari Prespektif Corporate Governance dan Ukuran Pada Perusahaan Perbankan
Anisya Sri Septika;
Muhammad Rivandi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : ITScience (Information Technology and Science)
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DOI: 10.47709/jebma.v3i2.3246
Financial performance is a financial report that shows the condition of the company which will be used as consideration for the company to take further action and for the public to assess the smooth running of the company. The aim of this research is to determine the influence of the Board of Directors, Audit Committee and Banking Company Size on the Financial Performance listed on the BEI. The analytical method used by researchers is the logistic analysis method with a purposive sampling technique and the data used is annual report data and financial reports of manufacturing companies in the basic materials, industrials, non-consumer subsectors listed on the Indonesian Stock Exchange (BEI) for the 2019 -2021 period. Based on the hypothesis test, the research results show that the Board of Directors and Company Size have no effect on Banking Financial Performance, while the Audit Committee has a positive and significant effect on Banking Financial Performance. Keywords: Board of Directors, Audit Committee, Company Size and Financial Performance
Struktur Modal dan Likuiditas Terhadap Profitabilitas Pada Sektor Perdagangan, Jasa dan Investasi
Nur Melia Putri;
Muhammad Rivandi
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 7 (2023): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung
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DOI: 10.36418/covalue.v14i7.3937
Profitabilitas ialah rasio yang melihatkan keahlian perusahaan dalam memperoleh provit ditaraf pemasaran, modal serta saham saham suatu periode. Profitabilitas berupa unsur utama guna menilaikan kesuksesan manager guna mengatur financial perusahaan. Target pengkajian ini guna mengamati dengan empiris dampak struktur modal dan likuiditas pada profitabilitas disektor perdagangan, jasa dan investasi yang dipilih memakai teknik purposive sampling serta 32 perusahaan dengan periode 5 tahun. Guna analisanya memakai regresi data panel. Perolehan pengkajian melihatkan bila struktur modal berdampak signifikan & positif pada profitabilitas dan likuiditas tidak berdampak pada profitabilitas.
Pengaruh Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Nurasana Nurasana;
Muhammad Rivandi
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.55606/akuntansi.v2i2.261
Tax is the main source of state income which is used to finance government expenditure and national development. The formulation of the problems studied in this study are: (1) whether tax sanctions affect individual taxpayer compliance. ( 2 ) whether taxpayer awareness affects individual taxpayer compliance. The purpose of this study was to analyze the effect of tax sanctions on taxpayer awareness on individual taxpayer compliance. The related mariable used is taxpayer compliance from taxpayers.
Pengarih Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Provinsi Sumatera Barat Tahun 2018-2022
Eko Rinando;
Muhammad Rivandi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.55606/akuntansi.v3i1.1492
This research aims to examine the influence of Regional Original Income, General Allocation Funds and Special Allocation Funds on Capital Expenditures in West Sumatra Province in 2018-2022. The research population is 12 districts and 7 cities in West Sumatra, with sampling using the census method where the entire population will be used as a sample. The regression method uses Panel Regression. Based on the research results, it shows that Regional Original Income has no effect on Capital Expenditures, General Allocation Funds have a positive effect on Capital Expenditures and Special Allocation Funds have no effect on Capital Expenditures.
Return On Assets Dan Ukuran Perusahaan Terhadap Pertumbuhan Laba Perusahaan Consumer Goods Tahun 2018 – 2021
Jelita Anggraini;
Muhammad Rivandi
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang
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DOI: 10.54066/jura-itb.v1i3.410
Profit Growth is the change in the growth rate of revenue generated by a company. Profit growth is basically to recognize how much progress the company's achievements have achieved in a certain period of time. This study aims to find out and analyze how much influence Return On Assets (ROA) and Company Size have. The population in this study were consumer goods companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2021 which were selected using the purposive sampling method and obtained 29 consumer goods companies over a period of 4 years so that 116 samples were observed. The data analysis method used in this study is the panel data regression method. Based on the results of hypothesis testing, that Return On Assets (ROA) has a positive effect on profit growth and firm size has a negative effect on profit growth.