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Journal : Global Financial Accounting Journal

Comparative Analysis of Financial Performance of Bank BPD DIY And Bank Jateng For The 2019-2022 Period Wende, Maria Emerlinda; Paramitalaksmi, Ratri
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8858

Abstract

This research aims to determine the comparison of financial performance between BPD DIY and Bank Jateng (formerly: BPD Jateng) in the 2019-2022 period. Research Method – This study uses descriptive analysis, this study uses financial ratio analysis tools, normality test, independent Sample T-test if the data is normally distributed, and Mann Whitney test if the data is not normally distributed. Findings - The conclusion of the research and discussion above, it can be said that Bank BPD DIY and Bank Jateng show significantly different financial performance as shown by the CAR ratio, while the ratio of NIM, ROA, NPL, and BOPO has no significant difference in financial performance. Implication – This research is expected to be a reference for consideration to analyze the comparison of BPD DIY and Bank Jateng and other banks in the future.
THE THE EFFECT OF BTD, ROA, LEVERAGE, COMPANY SIZE AND DEFERRED TAXES ON TAX AVOIDANCE IN THE FINANCIAL SECTOR Yusriva, Salma; Paramitalaksmi, Ratri
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i2.9950

Abstract

This study aims to determine the Influence of BTD, ROA, Leverage, Company Size and Deferred Tax on Tax Avoidance in the Financial Sector. The method applied is multiple linear regression with data from annual financial statements. The sample was taken from companies in the financial sector on the IDX for the 2020-2023 period which was selected by the purposive sampling method. The results of the study stated that the variables BTD, ROA, Company Size and Deferred Tax did not affect tax avoidance, but Leverage had a significant effect. This research is expected to provide insight for investors, regulators, and corporations in understanding the factors that affect tax avoiudance, as well as its implications for tax policy in Indonesia.
Comparative Analysis of Financial Performance of Bank BPD DIY And Bank Jateng For The 2019-2022 Period Wende, Maria Emerlinda; Paramitalaksmi, Ratri
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8858

Abstract

This research aims to determine the comparison of financial performance between BPD DIY and Bank Jateng (formerly: BPD Jateng) in the 2019-2022 period. Research Method – This study uses descriptive analysis, this study uses financial ratio analysis tools, normality test, independent Sample T-test if the data is normally distributed, and Mann Whitney test if the data is not normally distributed. Findings - The conclusion of the research and discussion above, it can be said that Bank BPD DIY and Bank Jateng show significantly different financial performance as shown by the CAR ratio, while the ratio of NIM, ROA, NPL, and BOPO has no significant difference in financial performance. Implication – This research is expected to be a reference for consideration to analyze the comparison of BPD DIY and Bank Jateng and other banks in the future.