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All Journal Jurnal Ekonomi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi Trisakti Jurnal Pengabdian Mandiri Journal of Social And Economics Research JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal Manajemen dan Pemasaran Jasa IIJSE RESLAJ: Religion Education Social Laa Roiba Journal journal of social and economic research
Susy Muchtar
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Moderasi Penghindaran Pajak Pajak terhadap CSR (Corporate Social Responsibility) dengan Harga Saham LQ 45 2018-2022 Febiola Puspita, Grace; Susy Muchtar
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1230

Abstract

This study aims to test the hypothesis of moderation of tax avoidance on CSR with LQ share prices, The sample used in this study is the financial statements of LQ-45 companies listed on the IDX for the 2018-2022 period. The independent variable in this study is CSR, tax and the dependent variable is stock price. The research method used is quantitative research. Based on the results of the study showed that tax avoidance carried out using the effective tax rate (ETR) of 7.086 > 2.002 and the significance value of 0.000 was lower at = 0.05. These results show a significant impact on the value of the company's shares. This supports H1 that tax avoidance has a significant effect on company value. Corporate social responsibility is carried out with an index calculation of 5.393 > 2.002 and a significance level of 0.000 and low = 0.05. These results show a significant impact on the value of the company's shares. This supports H2 that corporate social responsibility has a significant influence on corporate value. Profitability with return on equity (ROE) as an adjustment variable of 2.622 < 2.002, the significance level is 0.011, which is as low as = 0.05. These results well suggest that profitability can increase the impact of tax avoidance on a company's stock value. This supports H3 that profitability can moderate the impact of tax avoidance on the value of company shares. Profitability with return on equity (ROE) as an adjustment variable of -1.654.
PENGARUH EFISIENSI TERHADAP KINERJA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Rizka Aji Gagas Gumilar; Susy Muchtar
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.145

Abstract

Penelitian ini memfokuskan pada analisis dampak komposisi aset, rasio ekuitas, efisiensi operasional, dan ukuran bank terhadap kinerja lembaga keuangan di sektor perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2022. Melalui pengujian, perhitungan, dan interpretasi pada bagian IV dari penelitian ini, beberapa temuan signifikan telah diungkap. Pertama, komposisi aset menunjukkan pengaruh positif dan signifikan terhadap kinerja bank, menandakan bahwa struktur dan jenis aset yang dimiliki oleh bank berperan penting dalam hasil kinerja keuangan mereka. Kedua, hasil menunjukkan bahwa rasio ekuitas tidak memiliki pengaruh yang signifikan terhadap kinerja bank, menyoroti bahwa proporsi ekuitas terhadap total aset tidak secara langsung memengaruhi kinerja keuangan bank. Ketiga, efisiensi operasional terbukti memiliki pengaruh negatif dan signifikan terhadap kinerja bank, menunjukkan bahwa tingkat efisiensi operasional bank dapat mempengaruhi hasil keuangan mereka secara substansial. Terakhir, ukuran bank menunjukkan pengaruh positif dan signifikan terhadap kinerja bank, menekankan bahwa bank dengan skala yang lebih besar cenderung memiliki kinerja keuangan yang lebih baik dalam periode waktu yang diteliti.
BOPO, NON-PERFORMING LOAN DAN CAPITAL ADEQUACY RATIO MENURUNKAN PROFITABILITAS PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Astrid Dila Aurelia; Susy Muchtar
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.19350

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi profitabilitas perbankan. Sampel yang digunakan dalam penelitian ini adalah 37 bank konvensional yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan metode analisis yang digunakan dalam penelitian ini adalah regresi data panel. Variabel independen dalam penelitian ini terdiri dari leverage, BOPO, non-performing loan, dan capital adequacy ratio, sedangkan variabel dependennya adalah profitabilitas ROA. Hasil regresi data panel dalam penelitian ini menunjukan bahwa BOPO berpengaruh negatif signifikan terhadap return on asset. Non-performing loan berpengaruh negatif signifikan terhadap return on asset. Capital adequacy ratio berpengaruh negatif signifikan terhadap return on asset. Leverage tidak berpengaruh terhadap return on asset. Hasil penelitian ini diharapkan dapat menjadi acuan bagi perbankan konvensional dalam meningkatkan profitabilitas dengan cara meningkatkan efisiensi pengelolaan capital adequacy ratio dan BOPO serta meminimalisir risiko utang dan kredit bermasalah.
Factors That Influence the Level of Banking Profitability in Indonesia Erliana Aditya; Karin Resnik; Susy Muchtar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6212

Abstract

This study aims to analyze the level of banking profitability in Indonesia using panel data analysis. Profitability is an important indicator reflecting a bank's financial health and is crucial in determining its sustainability and competitive advantage in the sector. This study examines the factors influencing the level of bank profitability in Indonesia. The sample used in this study was 40 conventional banks listed on the Indonesia Stock Exchange for five years (2019-2023). The sampling technique used was purposive sampling, and the analysis method used in this study was panel data regression. The independent variables in this study consisted of liquidity, capital adequacy, bank size, inflation, and bank income, while the dependent variable in this study was the return on assets. The results of the panel data regression in this study indicate that liquidity and bank size have a significant positive effect on the return on assets. Capital adequacy, inflation, and bank income do not affect the return on assets. The results of this study are expected to serve as a reference for conventional banks in increasing bank profitability by improving capital management efficiency, strengthening liquidity, and expanding the asset base. The results of this study are also expected to serve as a reference for investors in selecting banks with high liquidity and large size as indicators of better profit potential.
The Influence of Corporate Governance Mechanisms on the Performance of Commercial Banks in Indonesia Desi Natalia Lumbantoruan; Cantika Nasywa Suryatna; Susy Muchtar
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6221

Abstract

The banking sector has an important role in supporting sustainable economic growth in Indonesia. However, global economic uncertainty and changes in monetary policy require improved corporate governance mechanisms to maintain financial stability and performance. This study aims to analyze the influence of corporate governance mechanisms, which include Board Size, Board Independence, Capital Adequacy Ratio (CAR), and Firm Sizeon the performance of commercial banks in Indonesia, which is proxied by Earnings Per Share (EPS). This study uses a panel data regression method with a sample of commercial banks listed on the Indonesia Stock Exchange (IDX) from 2019-2023. Secondary data was obtained from financial reports and official publications. The study results showed no influence of Board Size, Board Independence, Capital Adequacy Ratio, and Firm Size towards increasing EPS. This study is expected to contribute to understanding the factors that influence bank performance in Indonesia and become a reference for regulators and bank management to improve sustainable corporate governance.
Co-Authors AA. Hubur Arifan Budianto Prabowo Arya Abyantara Astrid Dila Aurelia B. Medina Nilasari, B. Medina Bimo Aryo Nugroho Cantika Nasywa Suryatna Desi Natalia Lumbantoruan Elsa Darari Erliana Aditya Febiola Puspita, Grace Hermanto Yaputra Karima Rahmania Karin Resnik Nugraha, Dias Adri Nuraini Chaniago Okky Fahrizal Achmad Rezki Setya Widhi Rizka Aji Gagas Gumilar Sasmito Walaa Rico Prakoso Soeharjoto, Soeharjoto Ulfi Naria Rahmawati