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Risk Based Banking Financial Performance Impact on PSAK 71 Implementation (Study at Bank Mega Tbk.) Parashtiwi, Ninggar
Terbuka Journal of Economics and Business Vol. 2 No. 2 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.36 KB) | DOI: 10.33830/tjeb.v2i2.2547

Abstract

This study to examine the effect of PSAK 71 to banking performance based on Bank Mega Tbk. Banking performance component is risk profile, good corporate governance, earnings, and capital. The research data used secondary collected through the documentation method. The data collection used library research. The results of this study showed that risk profile with NPL ratio and LDR ratio had an impact decrease in the percentage ratio after PSAK 71. Good corporate governance have not an impact after PSAK 71. Earnings with ROA ratio and ROE ratio have not an impact after PSAK 71, but BOPO ratio and NIM ratio had an impact decrease in the percentage ratio after PSAK 71. Capital has not an impact after PSAK 71.
Leverage Factors that Impact on Company's Financial Performance Parashtiwi, Ninggar
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.277

Abstract

The purpose of this study is to analyze the leverage factors that affect the financial performance of the company. Leverage factors used by researchers are company size, profitability, tangible assets, and growth opportunities. The method used is a qualitative library study through the analysis of research that examines the leverage that affects the financial performance of a company. Based on the stages of data processing in this study, it was found that the results of this study indicate that leverage reduces the financial performance of a company. The company's dependence on debt as a source of financing shows that the source of funds in the form of debt has only a small impact on financial performance and tends to decrease each year. Meanwhile, leverage uses the company's assets and strengths to incur short-term and long-term costs, such as debt, to carry out the company's goal of maximizing the wealth of the company's owners.