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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti Management Analysis Journal Fokus Ekonomi Jurnal Ilmu Manajemen dan Akuntansi Terapan Balance Vocation Accounting Journal Prima Ekonomika : Jurnal Ekonomi dan Bisnis JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Pengabdian Mitra Masyarakat (JPMM) National Conference on Applied Business, Education & Technology (NCABET) Jurnal Pengabdian Masyarakat Nusantara The Academy Of Management and Business (TAMB) Indonesia Auditing Research Journal Jurnal Kendali Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS)
Astohar Astohar
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PENGARUH NET INTEREST MARGIN (NIM) TERHADAP PERUBAHAN LABA PADA BPD DI INDONESIA DENGAN NON PERFORMING LOAN (NPL) SEBAGAI VARIABEL MODERATING Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.43 KB) | DOI: 10.36694/jimat.v5i1.70

Abstract

Bank has a role in economic development as a mediation betweenthe parties requires that the excess funds to fund or otherwise. As bothparties are intermediaries profit into the banking purposes. Earningschanges of concern to determine future business prospects of the regionaldevelopment banks. This study aimed to analyze the influence of the NetInterest Margin (NIM) to changes in earnings with Non-PerformingLoan (NPL) as a moderating variable.The study was conducted atRegional Development Bank in Indonesia, Bank Indonesia registered inthe period 2006-2011 by taking a sample of 26 banks. Data collectionmethods used are literature and documentation. Analysis using datanormality test, deviation classical assumptions, test the moderatingregression analysis, and hypothesis testing using SPSS tool.The resultsshowed the Net Interest Margin (NIM)) proved to have a positive andsignificant effect on earnings changes. While non-performing loan (NPL)is not proved to be the variable that strengthens the influence of the NetInterest Margin (NIM)) to changes in earnings.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012 Kelerek, Kelerek; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 5 No. 2 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.08 KB) | DOI: 10.36694/jimat.v5i2.82

Abstract

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices
Co-Authors Aditya Yoga Prasetya Andi Kartika Chanwut Thongkamkaew Desy Arista Dewi Oktafiani Dewi Oktafiani DHIAN ANDANARINI MINAR SAVITRI Harvioni, Ayu Nisaa Isna Azizah Kelerek Kelerek, Kelerek Mirna Dyah Praptitorini Mirna Dyah Praptitorini Muhamad Saufi Che Rusuli Mulyani Mulyani Nico Irawan Noor Salim Novianti, Frida Putri Nugroho, Prihasantyo Siswo Paskah A Sinaga Praptitorini, Mirna Dyah Prihansantyo Siswo Nugroho Rahmania Mustahidda Rahul Bhandari Ristianawati, Yuyun Sari Rahmadhani Septia Kurniati Sinta Ratna Pratiwi Siti Shobandiyah Sugiharti Sugiharti Sumiyanti, Tri Supriyanti, Luluk