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PENGARUH NPF, BOPO DAN FDR TERHADAP RETURN ON ASSETS (ROA) PADA BANK UMUM SYARIAH
Dinda Naza Febriani;
Gusganda Suria Manda
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 5, No 1 (2021): April 2021
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama
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DOI: 10.30601/humaniora.v5i1.1551
This study aims to test the influence of Non-Performing Financing (NPF), Operating Costs on Operating Income (BOPO), and Financing to Deposit Ratio (FDR) on Return on Assets (ROA). The results of this study showed that Non-Performing Financing (NPF) and Operating Costs to Operating Income (BOPO) had a significant negative effect on Return on Assets (ROA) while Financing to Deposit Ratio (FDR) had a significant positive effect on Return on Assets (ROA). The predicting ability of the three variables against Return on Assets (ROA) in this study was 96.70%, while the remaining 3.30% was influenced by other factors not included in the research model.Keywords: NPF, BOPO, FDR, ROA
Pengaruh Risiko Suku Bunga dan Inflasi Terhadap Return Saham Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2019
Dini Nurfadilah;
Gusganda Suria Manda
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 5, No 1 (2021): April 2021
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama
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DOI: 10.30601/humaniora.v5i1.1539
Penelitian ini bertujuan untuk mengetahui pengaruh risiko suku bunga dan inflasi terhadap Return saham pada perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2019. Populasi dalam penelitian ini adalah perusahaan manufaktur subsector telekomunikasi yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Pemilihan sampel menggunakan teknik purposive sampling, jumlah perusahaan yang dijadikan sampel dalam penelitian ini sebanyak 3 perusahaan. Teknik analisis data yang digunakan adalah analisis deskriptif dan uji regresi linier berganda. Hasil penelitian menunjukkan bahwa Risiko Suku Bunga mempunyai pengaruh yang siginifikan terhadap Return saham dengan arah hubungan yang positif. Inflasi mempunyai pengaruh yang signifikan terhadap Return saham dengan arah hubungan yang negatif. Risiko Suku Bunga dan Inflasi secara simultan mempunyai pengaruh terhadap Return saham dengan hubungan yang positif. Hubungan Risiko Suku Bunga dan Inflasi terhadap Return Saham adalah searah yaitu apabila Risiko Suku Bunga dan Inflasi tinggi maka Return Saham perusahaan telekomunikasi juga akan tinggi, apabila Risiko Suku Bunga dan Inflasi turun maka Return Saham perusahaan telekomunikasi juga akan turun.
PENGARUH STRUKTUR MODAL DAN RISIKO OPERASIONAL TERHADAP PROFITABILITAS PERBANKAN (Studi Pada Perusahaan Perbankan yang Terdaftar Di BEI Tahun 2015-2019)
Elsa Hastuti Sudiman;
Gusganda Suria Manda
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 5, No 2 (2021): Oktober 2021
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama
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DOI: 10.30601/humaniora.v5i2.1907
This study aims to determine and examine the effect of capital structure and operational risk on the level of bank profitability (empirical study on banking on the IDX 2015-2019). The type of data used is secondary data obtained from www.idx.co.id. With a population of 44 companies and sampling using purposive sampling technique. The results of this study indicate that partially capital structure has no significant effect on profitability and operational risk has a significant effect on profitability. Meanwhile, the results of the research simultaneously state that the capital structure and operational risk jointly influence profitability.
Pengaruh Suku Bunga Dan Inflasi Terhadap Profitabilitas (ROA) Pada Bank Umum Syariah
Ila Komalasari;
Gusganda Suria Manda
AKUNTANSI DEWANTARA Vol 5 No 2 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 2 OKTOBER 2021
Publisher : Universitas Sarjanawiyata Tamansiswa
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DOI: 10.26460/ad.v5i2.8942
This study aims to analyze the effect of interest rate risk and inflation risk on the profitability of Return On Assets (ROA) at Islamic Commercial Banks registered with Bank Indonesia for the 2015-2019 period. The variables used in this study are the BI interest rate and the inflation rate. In this study, the research method used is descriptive quantitative method and the data processing uses multiple linear regression methods. The population in this study were Sharia Commercial Banks registered with Bank Indonesia, and the sampling technique used was simple random sampling technique, in which a sample of 6 Islamic Commercial Banks was obtained for the 2015-2019 period. The results obtained are (1) Partial interest rates have no effect on ROA profitability. (2) The inflation rate partially has no effect on ROA profitability. (3) Simultaneous interest rates and inflation rates have no effect on ROA profitability.
Pengaruh Risiko Suku Bunga BI, Risiko Inflasi, dan Risiko Nilai Tukar terhadap Profitabilitas pada Bank BNI Syariah periode 2012-2019
Paisal Muhamad Fikri;
Gusganda Suria Manda
AKUNTANSI DEWANTARA Vol 5 No 2 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 2 OKTOBER 2021
Publisher : Universitas Sarjanawiyata Tamansiswa
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DOI: 10.26460/ad.v5i2.8950
Tujuan penelitian ini adalah untuk menganalisis pengaruh risiko suku bunga BI, risiko inflasi dan risiko nilai tukar, terhadap profitabilitas pada Bank BNI Syariah. Data yang digunakan dalam penelitian ini adalah data triwulanan tahun 2012 sampai dengan 2019. Teknik pengambilan sampel menggunakan total sampling. Metode yang digunakan adalah metode penelitian kuantitatif. Untuk metode analisis datanya menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa risiko suku bunga tidak berpengaruh signifikan terhadap profitabilitas. Risiko inflasi tidak berpengaruh signifikan terhadap profitabilitas. Risiko nilai tukar berpengaruh positif dan signifikan terhadap profitabilitas.
PENGARUH BOPO DAN LDR TERHADAP KINERJA KEUANGAN PADA BANK UMUM KONVENSIONAL PERIODE 2017-2019
Tirey Widya Pamungkas;
Gusganda Suria Manda
SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar
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DOI: 10.35129/simak.v19i01.172
The purpose of this study was to determine the effect of operational risk as proxied by BOPO and liquidity risk as proxied by LDR on financial performance as proxied by ROA. The object of this research is 10 conventional commercial banks for the 2017-2019 period. The analytical method used is descriptive quantitative analysis, multiple linear regression analysis and classical assumption test. The results in this study are operational risk (BOPO) partially has a negative effect on financial performance (ROA) and liquidity risk (LDR) partially has no effect on financial performance (ROA). As well as operational risk (BOPO) and liquidity risk (LDR) simultaneously affect financial performance.
PENGARUH RISIKO INFLASI, RISIKO SUKU BUNGA, RISIKO VALUTA ASING TERHADAP RETURN SAHAM
Olivia Luthfiah Mufida;
Gusganda Suria Manda
SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar
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DOI: 10.35129/simak.v19i01.180
This research was conducted to show the importance of company managers in managing stock returns during inflation, increases in interest rates, and increases in foreign exchange rates. The purpose of this study is to analyze the effect of inflation risk, interest rate risk, and foreign exchange risk on stock returns, 2012-2019 study period. The method in this research is using multiple linear regression analysis. Techniques in conducting this research using quantitative descriptive analysis and obtained 8 companies as research samples. The results of this study indicate that inflation risk has an insignificant effect and the relationship is partially positive influence on stock returns, interest rate risk has no significant effect and partially negative influence on stock returns, foreign exchange risk has a significant effect and the relationship is negative influence significantly partial to stock returns. This research is inseparable from the limitations of the researcher. For investors and potential investors who want to invest, it is better if they pay more attention to the company's financial condition so that investors can find out whether it is feasible or not to invest in the chosen company so that investors do not experience losses.
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas
heikal muhammad zakaria hakim;
Gusganda Suria Manda;
Arif Rakhman
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 2 No 1 (2020): Business Innovation and Entrepreneurship Journal (February)
Publisher : Entrepreneurship Faculty, Universitas Garut
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DOI: 10.35899/biej.v2i1.42
Abstract- This study aims to determine the effect of cash turnover and accounts receivable turnover on profitability (ROA) in cosmetics and household needs companies listed on the Indonesia Stock Exchange in the period 2011-2016. The independent variables in this study are cash turnover and accounts receivable turnover. For the dependent variable in this study is profitability (ROA). The population taken in this study were cosmetics and household needs companies listed on the Indonesia Stock Exchange during the period of 2011 - 2016. The sampling technique used was purposive sampling technique and obtained a sample of 5 companies. the type of data used is secondary data taken by the method of documentation and literature study. The data analysis technique used is multiple linear regression analysis, classic assumption test and hypothesis test using t test. The results of the partial hypothesis test show that there is a significant positive effect between cash turnover on profitability (ROA) and there is a significant positive effect between accounts receivable turnover to profitability (ROA). Keywords: Cash Turnover, Receivable Turnover, Profitability (ROA)
Pengaruh Current Ratio, Return On Assets, dan Nilai Tukar Rupiah terhadap Harga Saham Farmasi
Neni Nur'aeni;
Gusganda Suria Manda
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika
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DOI: 10.31294/moneter.v8i1.9151
This research was conducted at manufacturing companies in the consumer goods industry sector. This research focus is on the pharmaceutical company sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The population in this study was 11 companies. This study used a purposive sampling method, and then, based on the predetermined CRiteria, obtained eight samples of companies that will be tested in this study. The type of data in this research is quantitative data. The data source used is secondary data sourced from the official website of the IDX, BI, and their respective companies. This study's results indicate that only the Current Ratio and Return On Assets partially have a significant effect on stock prices. However, simultaneously Current Ratio, Return On Assets, and Rupiah Exchange Rate have a significant influence on stock prices.
PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS
Melia Trie Utami;
Gusganda Suria Manda
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika
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DOI: 10.31294/moneter.v8i1.8798
The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) simultaneously had a significant effect on the Return on Assets (ROA) profitability. Partially Working Capital Turnover (WCT) has a significant negative effect on Return on Assets (ROA) profitability, Current Ratio (CR) has no effect on Return on Assets (ROA) Profitability, and Total Assets Turnover (TATO) has a significant positive effect on Return on Profitability Assets (ROA). The coefficient of determination obtained by 0.429 means that only 42.9% Profitability Return on Assets (ROA) is influenced by Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) and the rest 57.1 % is influenced by other variables.