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Maria C. Widiastuti

Unknown Affiliation

Author-ID : 2212761

Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN BANK KOMERSIAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2020 widhikurniasihnurrohmah; Ahmad Muslim; Maria C. Widiastuti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims at analyzing the factors that influence of the value of commercial bank companies, including Non Performing Loan (NPL), BI Rate, inflation, liquidity, profitability, and the size of the company. The value of the company measured by Tobin's Q method. This research was conducted with a quantitative approach. The data used in this study is secondary data sourced from the financial statements of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2020. The study sample was selected using the purposive sampling method so that 35 companies were sampled. Data analysis used for hypothesis tests is multiple regression analysis using the Eviews 12 program. Based on the results of study and hypothesis testing, it was concluded that non-performing loans (NPL), BI rates, inflation, liquidity, profitability, and the size of companies together have little effect on the value of commercial bank companies. Liquidity and profitability affect the company's value of commercial banks and the BI Rate, NPL, inflation and size of the company partially have no effect on the value of the commercial bank company. The results of this study inform that the increasingly small liquidity will increase the value of banking companies. A good credit policy can mitigate bad credit so as to reduce the potential for problematic credit that causes profitability and the value of the company to decline. In addition, the higher the profitability of the bank, the more attractive investors will eventually increase the value of the company.

PENGARUH INTELLECTUAL CAPITAL TERHADAP ASSET QUALITY PADA INDUSTRI PERBANKAN DI INDONESIA Rizqa Ayu Nurmalita; Ahmad Muslim; Maria C. Widiastuti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to analyze the effect of the causal relationship between intellectual capital on asset quality at banks in Indonesia. This study uses secondary data derived from the Bank's annual financial statements that have been audited and listed on the Indonesia Stock Exchange (IDX) throughout 2015 to 2020. By applying the purposive sampling method in order to obtain 38 banks as samples. Processing and analyzing data in conducting hypothesis testing using multiple regression analysis which is then processed with the Eviews 9 program. The use of Asset Quality as an indicator of the banking risk profile uses a Non-Performing Loan (NPL) measurement approach. Meanwhile (VAICTM), along with its components, namely human capital efficiency (HCE), structural capital efficiency (SCE) and capital employed efficiency (CEE) are used as approaches in measuring intellectual capital. The control variables used are bank age (BAGE) and bank size (BSIZE). The results of the study indicate that intellectual capital generally affects the asset quality of banks in Indonesia significantly positively. When intellectual capital is divided into its components, this study proves that there is a significant relationship to asset quality. Negatively with human capital efficiency (HCE) while positively with structural capital efficiency (SCE). While the control variable Bank age (BAGE) was proven to have a significant negative effect on asset quality. The results of this study prove that the Bank's management can optimize intellectual capital along with structural capital and human capital to maintain and maintain asset quality. Furthermore, the results of this study are expected to have direct implications for the development of banks in the era of knowledge-based economy. This study analyzes the relationship between intellectual capital and its relationship to bank asset quality, which is still minimally studied empirically in banking in Indonesia.

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