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Pengaruh Risiko Kredit dan Likuiditas terhadap Kecukupan Modal pada Bank Syariah yang Tercatat Di BEI Edi Kurniawan; Nafisah Nurulrahmatia; Puji Muniarty
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i3.386

Abstract

Credit risk is a risk that occurs due to the failure of customers or other parties to fulfill their obligations to the bank. Credit risk is the risk of possible losses as a result of non-repayment of credit provided by the bank to debtors (Natasia 2014). The higher the credit risk of a bank, the greater the number of problem loans. Credit risk can be measured by the Non Performing Financing (NPF) ratio. Nugraha 2018) Non Performing Financing or commonly abbreviated as NPF is the ratio between problematic financing and total financing disbursed by sharia banks. Nuha (2016) Non Performing Financing (NPF) is a comparison of problematic credit/financing with the total credit/financing provided. The higher the NPF ratio indicates a bank's inability to manage its problematic credit/financing, this will reduce the level of confidence of a bank in carrying out business activities. Problematic financing consists of substandard, doubtful and non-performing financing.
PENGARUH PREDIKSI KEBAGKRUTAN MODEL ALTMAN Z-SCORE DAN ZMIJEWSKI X-SCORE TERHADAP HARGA SAHAM Eti Muliati; Nafisah Nurulrahmatia; Alwi
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i2.136

Abstract

Every company has the goal of continuing to carry out its operational activities well, so that it can survive and optimize its profits. However, there are several companies that experience problems that cause operational activities to be hampered, resulting in a continuous decline in profits or losses, which ultimately results in them being threatened with bankruptcy. This research aims to determine the influence of the Altman Z-Score and Zmijewski X-Score bankruptcy prediction models on stock prices. The samples used in this research were transportation subsector companies listed on the Indonesia Stock Exchange from 2018-2022, with the number of samples used being 6 companies obtained using purposive sampling techniques. The data analysis techniques used are the classical assumption test, multiple linear regression test, correlation coefficient and determination coefficient test, t test and f test. The research results show that the Altman Z-Score model's bankruptcy prediction has a partially significant influence on stock prices. The Zmijewski X-score model has a partially significant influence on stock prices. There is a significant influence simultaneously on the prediction of failure of the Altman Z-Score and Zmijewski X-Score models on the share prices of transportation subsector companies listed on the Indonesia Stock Exchange.