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Journal : Jurnal Akuntansi

PERMODALAN, EFISIENSI, RISIKO KREDIT DAN LIKUIDITAS BANK PERKREDITAN RAKYAT (BPR) DI JAWA BARAT: APLIKASI REGRESI KUANTIL BOOTSTRAP Farah Latifah Nurfauziah
Jurnal Akuntansi Vol 14 No 2 (2020): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v14i2.1614

Abstract

This study investigated the internal factors of West Java the Rural Commercial Bank’s (Bank Perkreditan Rakyat) capital adequacy on yearly data of 64 BPRs from 2014 to 2018. The results reveal several main drivers of capital adequacy ratio BPR’s in West Java. Data was collected from secondary data and data analysis using quintile regression with a bootstrapping technique. We found that the ratio of operating expenses to operating income (BOPO) affects capital adequacy ratio negatively, meanwhile, return on assets (ROA) and loan to deposit ratio (LDR) affect capital adequacy ratio positively. The other result proved that the operating expenses to operating income (BOPO) have a negative effect on return on assets (ROA), meanwhile, the loan to deposit ratio (LDR) and current ratio (CR) has a positive effect on return on assets (ROA), respectively. It is recommended that empirical studies should be undertaken in the same field to find out what more internal factors could affect BPR’s capital adequacy
PENGARUH PENGUNGKAPAN CSR DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI SUB SEKTOR TEKSTIL DAN GARMEN Farah Latifah Nurfauziah; Citra Kharisma Utami
Jurnal Akuntansi Vol 15 No 1 (2021): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v15i1.1619

Abstract

The purpose of this study was to determine the effect of Corporate Social Responsibility Disclosure and Good Corporate Governance on Firm Value in Various Industries Sector, Textile and Garment Sub-Sector Listed on the Indonesia Stock Exchange 2014-2019 Period. This research method uses a descriptive method with a quantitative approach. The source of this research uses secondary data sourced from the annual report of various sector companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange. The sample of this study were 9 companies using purposive sampling technique. The results of this study indicate that partially the Corporate Social Responsibility Disclosure has a significant effect on Firm Value. Meanwhile, Good Corporate Governance with indicators (Managerial Ownership, Institutional Ownership, Independent Ownership and Audit Committee) Managerial Ownership and Audit Committee have a significant effect on Firm Value, while Institutinal Ownership and Independent Comissioner don’t have a significant effect on Firm Value.