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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.
PENGARUH EARNING PER SHARE, CURRENT RATIO DAN INFLASI TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE Havisa Rahmania; Nafisah Nurulrahmatia
Jurnal Ilmiah Satyagraha Vol. 6 No. 1 (2023): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Share price is an important consideration when assessing shareholder welfare andcan be used as an indicator of how well a company is performing. The higher thestock price, the higher the value of the company. Conversely, a low stock pricemeans that the value of the company will also be low. Low shares can mean thecompany's performance is not optimal. The author chose this title because he wasinterested in the problems that exist in the company. the problem with thecompany is the decline in stock prices in 2020. the value of current debt and netincome of food and beverage companies fluctuates. the purpose of this study wasto analyze the effect of EPS, CR, and inflation on stock prices. There are 7 companies listed on the Indonesian stock exchange in this study. This type ofresearch is associative. research instruments in the form of financial reports thatare accessed directly through the IDX website. based on the results of the analysisthere is the effect of EPE, CR and inflation simultaneously on stock prices seenfrom the calculated f value which is greater than f table. Partially, EPS has aneffect on stock prices, as seen from the t-count value which is greater than the ttable value. while CR and Inflation have no effect on stock prices because the tcount value is smaller than the t-table value.
ANALISIS PENGARUH DEBT TO EQUITY RATIO (DER) DAN NET PROFIT MARGIN (NPM) TERHADAP RETURN SAHAM PADA PT. HANJAYA MANDALA SAMPOERNA, TBK Indah Damayanti; Nafisah Nurulrahmatia
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 1 No. 3 (2024): Juni : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/p1nzt618

Abstract

This research aims to determine the influence of Debt to equity ratio and Net profit margin partially or simultaneously on stock returns at PT. HM Sampoerna Tbk for 15 years, namely from 2008-2022. This research variable consists of Debt to equity ratio (X1), Net profit margin (X2), and stock returns (Y). The data collection method uses the documentation method. The data analysis method uses multiple linear regression analysis. The results of the F test show that simultaneously the independent variables DER and NPM have a positive and significant effect on stock returns. The results of the t test show that partially: 1) Debt to equity ratio (DER) does not have a partially significant effect on partial stock returns at PT. HM Sampoerna Tbk. 2) Net profit margin (NPM) does not have a partially significant effect on partial stock returns at PT. HM Sampoerna Tbk.