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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal ULTIMA Accounting Jurnal Pendidikan Akuntansi dan Keuangan International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Asian Journal of Applied Business and Management (AJABM) International Journal of Asian Business and Management (IJABM) InJEBA : International Journal of Economics, Business and Accounting JER
Syaipudin, Usep
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Determinan Non-Performing Loan (NPL) Perbankan Kawasan ASEAN Rohadi, Sigit Catur; Sarumpaet, Susi; Syaipudin, Usep
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2331

Abstract

There are numerous factors that influence Non-Performing Loan (NPL) in the banking sector. This research aims to examine empirical evidence regarding factors affecting NPL, namely GDP Growth, inflation, reference interest rates, loan growth, Capital Adequacy Ratio (CAR), and Current Account Saving Account (CASA). The novelty of this research is proposing CASA as a new independent variable influencing NPL. Population of this research comprises all banks listed in the Forbes Global 2000 released in May 2022, located within ASEAN countries, and possessing financial information relevant to variables at the study period. The data were processed using panel data regression, using Fixed Effect Model. This research finds that, GDP Growth, CAR, and CASA were not proven to have a significant impact on NPL. However, inflation, central bank interest rates, and loan growth were found to have a negative impact on NPL. This study contributes primarily to monetary authorities in the ASEAN region.
PENGARUH DEBT TO EQUITY RATIO, PRICE EARNING RATIO, EARNING PER SHARE, PRICE TO BOOK VALUE TERHADAP RETURN SAHAM SELAMA MASA PANDEMI COVID-19 (STUDI PADA PERUSAHAAN YANG AKTIF TERDAFTAR DALAM LQ45 TAHUN 2019-2021) Mayasari, Desy; Syaipudin, Usep
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.2941

Abstract

Abstract” The existence of Covid-19 caused the economy in Indonesia to become unstable, this caused the performance of the LQ45 stock index to experience a decline. This study's goal was to examine how financial ratios affected stock returns during the Covid-19 pandemic. The population of this study is the LQ45 Index which is found on the Indonesia Stock Exchange in 2019-2021 with a total of 54 companies. The samples used were 25 companies selected using purposive sampling method. This study uses secondary data obtained from annual reports published on the official website of the Indonesia Stock Exchange and the company's official website. Data analysis techniques use descriptive statistics and panel data regression. The results of this study indicate that the Debt to equity ratio (DER) and price earning ratio (PER) partially have no effect on stock returns. Meanwhile, earnings per share (EPS) and price to book value (PBV) have a positive effect on stock returns. Simultaneous test results show that the Debt to equity ratio (DER), price earning ratio (PER), earnings per share (EPS) and price to book value (PBV) have a positive effect on stock returns. Keywords: Debt to Equity Ratio (DER); Earnings per Share (EPS); Price Earning Ratio (PER); Price to Book Value (PBV); Stock Returns
PENGARUH BIAYA AUDIT, TEKNOLOGI INFORMASI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT SELAMA COVID-19 Indra, Indra; Gamayuni, Rindu Rika; Syaipudin, Usep
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 1 (2021): JTAKEN Vol. 7 No. 1 June 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i1.527

Abstract

The Corona Virus Disease (COVID-19) is endemic in Indonesia and affects many sectors, including the economic and government sectors. During the COVID-19 pandemic, BPK, as the government’s external auditors, continued to carry out the audit to maintain accountability for state finances despite budget refocusing and large-scale social restrictions (Pembatasan Sosial Berskala Besar, PSBB). This study aims to determine the significance of audit costs due to budget refocusing, IT utilization, and auditor competence on audit quality during the work from home (WFH) policy. This study processed questionnaire data from 70 auditors from three representative offices of BPK in provinces under three different categories, namely A, B, and C. The research data was processed using SmartPLS software to analyze data with measurement models and structural models with a 90 percent confidence level. Data processing shows that the effect of audit costs and the use of information technology on audit quality during the COVID-19 pandemic has a feeble and insignificant effect; thus, the hypothesis is not supported. Meanwhile, the competence of auditors has a significant effect on the quality of audit results; ergo, the hypothesis is supported.
The Influence of Earnings Quality, Banking Technology, Operational Efficiency, and Non-Performing Loans (NPL) on Firm Value Albi, Rachma Utari; Komalasari, Agrianti; Syaipudin, Usep
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1339

Abstract

This study examines the influence of earnings quality, banking technology, operational efficiency, and non-performing loans (NPLs) on firm value in the Indonesian banking sector. Employing a quantitative approach, the study analyzes secondary data from conventional banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Tobin’s Q is used to measure firm value, while independent variables include Net Profit Margin (NPM), mobile banking usage, BOPO (operating expenses to income ratio), and NPLs. The results reveal that earnings quality (NPM) and banking technology (mobile banking) have a significant positive effect on firm value, indicating that profitability and digital adoption enhance investor trust and market valuation. Conversely, operational inefficiency (BOPO) and high NPL levels negatively impact firm value, suggesting that cost control and credit risk management are critical to sustaining financial performance. Firm size also demonstrates a significant positive effect, underscoring its role in reinforcing stability and resilience in dynamic financial environments. This research contributes to the understanding of how financial and technological variables interact to shape firm value, particularly amid the digital transformation of the banking industry. The findings support both signaling and stakeholder theories, indicating that transparent, efficient, and tech-savvy operations serve as credible signals to investors and promote long-term value creation.
Co-Authors Albi, Rachma Utari Apriana, Yulia Desy Mayasari, Desy Dewi, Fajar Gustiawaty Dharma, Fitra Einde Evana, Einde Gamayuni, Rindu Rika Heryawan, Heryawan Indra Indra Komalasari, Agrianti Lara, Gita Lindrianasari Mega Metalia, Mega Novelidhawaty, Yossie Novianri, Valentina Rani Novita, Nadya Rohadi, Sigit Catur Saputri, Maya Aulia SARING SUHENDRO Sianipar, Rifki Safutra Susi Sarumpaet Tri Joko Prasetyo Utama, Denny Widiyanti, Ade