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All Journal Jurnal Akuntansi Kompetif Reswara: Jurnal Pengabdian Kepada Masyarakat Equity: Jurnal Ekonomi Arus Jurnal Sosial dan Humaniora
Ilham, Surianto
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PENGARUH KINERJA KEUANGAN TERHADAP TOTAL KREDIT PADA BANK SULTRA Satriana, Satriana; Chairunnas, Arnadi; Ilham, Surianto; Nisa, Iien Rohmati
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2742

Abstract

This study aims to analyze the influence of financial performance on total credit distribution at Bank Sultra. Financial performance is projected through four main variables: Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), Non-Performing Loans (NPL), and Loan to Deposit Ratio (LDR). Using a quantitative research design with a causal associative approach, this study focuses on the causal relationships between variables. The study population includes Bank Sultra's quarterly financial reports for the 2014-2018 period, accessed through the bank's official website. Data analysis was performed using IBM SPSS Statistics version 27 software to ensure the accuracy of hypothesis testing. Partial results indicate that ROA, NPL, and LDR significantly influence total credit, indicating that profitability, asset quality, and liquidity are key determinants of credit policy. Conversely, the BOPO variable was found to have no significant impact on total credit individually. However, simultaneous testing confirmed that ROA, BOPO, NPL, and LDR collectively significantly influence total credit at Bank Sultra. These findings provide important implications for bank management in managing financial ratios to optimize credit expansion. Future researchers are advised to add other independent variables to broaden the scope of the analysis. Keywords: Total Credit, Return on Assets, BOPO, Non-Performing Loans, Loan to Deposit Ratio.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI TAHUN 2020-2024 Rahmiati, Rahmiati; Chairunnas , Arnadi; Ilham, Surianto
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2746

Abstract

The Effect of Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) on Profitability in Mining Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2020–2024This research employs a quantitative approach with an associative research design. The data used are secondary data in the form of financial statements of mining sector companies listed on the IDX during 2020–2024. The sample consists of 8 companies with a total of 40 observations selected using purposive sampling technique. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 29. The results show that partially, Corporate Social Responsibility (CSR) does not have a significant effect on profitability with a significance value of 0.729 (> 0.05). Meanwhile, Debt to Equity Ratio (DER) has a significant effect on profitability with a significance value of 0.029 (< 0.05). However, simultaneously, Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) do not have a significant effect on profitability, as indicated by a significance value of 0.720 (> 0.05). The R value of 0.256 indicates a weak relationship between the independent variables and profitability. The R Square value of 0.065 indicates that Corporate Social Responsibility (CSR) and Debt to Equity Ratio (DER) together explain only 6.5% of the variation in profitability, while the remaining 93.5% is influenced by other variables outside this study Keywords: Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), Profitability, Mining Companies.
PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI Wulandari, Sri; Syahrir, Sasmita Nabila; Ilham, Surianto; Timpa, Hasmawati
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2747

Abstract

This study aims to examine the effect of Fraud Hexagon on Financial Statement Fraud in mining companies listed on the Indonesia Stock Exchange (IDX). Fraud Hexagon consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, while Financial Statement Fraud is measured using the Beneish M-Score. This study uses a quantitative approach with logistic regression analysis and purposive sampling techniques based on the companies' financial statements and annual reports for the observation period. The results show that simultaneously, the Fraud Hexagon influences Financial Statement Fraud, but partially, not all variables have a significant influence. These findings are expected to contribute to the detection and prevention of financial statement fraud in the mining secto. Keyword: Fraud Hexagon, Financial Statement Fraud, Beneish M-Score, Pertambangan.
Co-Authors Agusriyadin, Agusriyadin Al-Qadri, Muhammad Syarif Amir, Aminah Dina Apriani, Icha Arnadi Chairunnas Asriyana, Desy Aulani, Melda Chairunnas , Arnadi Faiz Faiz Fitra, Ramad Arya Ildayanti, Ildayanti Juhardin, Juhardin La Ode Turi Muhamad, Syahrul Nisa, Iien Rohmati Nisa, Iien Rohmatin Nisa, Iien Rohmatun Pandin, Enjois Rongre Poniasih Lelawatty Rahmiati Rahmiati S, Muh. Sukran Sabarudin Sabarudin Sapriyadi Satriana Satriana Sri Wulandari Syahrir, Sasmita Nabila Timpa, Hasmawati Triani, Neks Zizih, Andi Rezah Tenri