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IMPRESI CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON ASSET TERHADAP HARGA SAHAM Novi Budi Setiyanti; Gusganda Suria Manda
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2436

Abstract

Investasi kian mengalami pertumbuhan positif tak terkecuali dalam bentuk saham yang seiring berjalannya waktu semakin bertumbuh dan tentu berdampak pada harga saham. Penelitian ini diadakan dengan tujuan mengetahui apakah likuiditas, solvabilitas dan profitabilitas berperan dalam fluktuasi harga saham. Delapan Belas perusahaan yang terdaftar di BEI dan masuk dalam kategori subsektor makanan dan minuman ditetapkan sebagai populasi dan menggunakan teknik purposive sampling untuk menghasilkan sampel. Metode penelitian yang digunakan ialah metode kuantitatif menggunakan analisis regresi linear berganda dengan bantuan aplikasi perangkat lunak SPSS versi 16 sebagai alat untuk pengolahan data. Penelitian ini menghasilkan temuan diantaranya yakni current ratio yang mencerminkan likuiditas memiliki pengaruh signifikan atas harga saham, debt to equity ratio sebagai solvabilitas tidak mempengaruhi pada harga saham, return on asset yang menggambarkan profitabilitas berdampak signifikan akan harga saham. Sedangkan berlandaskan Hasil Uji F didapatkan hasil bahwa ketiga variabel independen dalam penelitian ini secara simultan memiliki pengaruh signifikan terhadap variabel dependen.
Pengaruh Rasio Keuangan Terhadap Profitabilitas Bank Eko Leonardo Sumbayak; Gusganda Suria Manda
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 3 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i3.y2020.p327-341

Abstract

Krisis ekonomi pada tahun 2008, memiliki dampak yang cukup besar terhadap bank-bank di Indonesia, seperti menurunnya perolehan profitabilitas bank dikarenakan meningkatnya kredit macet serta berkurangnya keinginan masyarakat untuk menabung dan melakukan kredit. Besarnya perolehan profitabilias suatu bank, bisa dijadikan sebagai penilaian atas kinerja bank. Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequancy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Net Performing Loan (NPL), Net Interest Margin (NIM), dan Inflasi terhadap Return On Assets (ROA) pada bank BUMN periode 2008-2018. Metode penelitian yang digunakan adalah metode kuantitatif. Penelitian ini menggunakan data sekunder berupa laporan keuangan per triwulan bank BUMN periode 2008-2018, yang diambil dari web resmi masing-masing bank BUMN. populasi pada penelitian ini adalah bankĀ  BUMN, dan teknik sampling yang digunakan adalah sampling total/sensus. Alat untuk mengolah data menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa secara simultan, Capital Adequancy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Net Performing Loan (NPL), Net Interest Margin (NIM), dan Inflasi berpengaruh secara signifikan terhadap Return On Assets (ROA) bank BUMN periode 2008-2018. Secara pasrsial, Capital Adequancy Ratio (CAR) dan Inflasi tidak berpengaruh secara signifikan terhadap Return On Assets ( ROA) pada bank BUMN. Sedangkan Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Net Performing Loan (NPL), dan Net Interest Margin (NIM) berpengaruh secara signifikan terhadap Return On Assets (ROA) bank BUMN.
Pengaruh Kualitas Aset, Likuiditas, Rentabilitas dan Efesiensi Operasional terhadap Kecukupan Modal Neneng Uswatun Hasanah; Gusganda Suria Manda
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.199

Abstract

This study aims to understand and determine the effect of asset quality, liquidity, profitability, and operational efficiency on the adequacy of private banks listed on the Indonesia Stock Exchange in 2015-2020. The method used is the classic assumption test: normality test, multicollinearity test, heteroscedasticity test, durbin witson autocorrelation test, hypothesis testing: t test and f test, and multiple linear regression analysis, analysis of the coefficient of determination assisted by the SPSS 16 program. Types of data used that is secondary with quantitative data in the form of annual financial data of banking companies. The population in this study were 39 private banking companies, with the selected sample being 5 banking companies with the 2015-2020 period listed on the Indonesia Stock Exchange. The technique used is purposive sampling. Based on the results of the hypothesis, it shows that the variables of asset quality, liquidity, profitability and operational efficiency have no partial effect on the capital adequacy variable, while simultaneously there is a significant influence between the variables of asset quality, liquidity, profitability and operational efficiency on the capital adequacy variable, with a simultaneous level of influence. of 49.9%, while the rest can be influenced by other variables or factors not included in this study
Analysis of Consigment Sales Rating to 2014 Profit In CV. Lam alif Purwakarta Gusganda Suria Manda; Dian Hakip Nurdiansyah
BUANA ILMU Vol 1 No 2 (2017): Buana Ilmu
Publisher : Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/bi.v1i2.135

Abstract

Abstract The study was conducted with the background, that assessment consignment sales has a direct influence on the financial position of a company and is also considered important because it will indirectly affect the financial statements include a profit and loss. The purpose of this research is to analyze how the results of the calculation of the gain on sale of consignment sales in retail trade company, how a journal to record transactions consignment sales held separately by physical methods, and how the company's ability to generate profits by selling on consignment at CV.LAM ALIF year 2014. Data collection through literature research method, observation, interviews and secondary data from reports of sales and income. The data analysis was descriptive analysis by compiling and classifying the data obtained, then interpreted after the first consignment sales assessment calculation.Results of the study showed that the assessment of the existing consignment sales in retail trade companies (CV. LAM ALIF) for 2014 is quite good, based on the analysis obtained by the profit generated positive accumulated. Judging from the commissions generated that will affect revenue earnings. The conclusion, that the retail trading companies already applying Alif CV.Lam consignment sales. The larger the greater the sales commissions earned by CV. Alif Lam and vice versa if the low sales commissions earned also low. To that end, the need for an increase in consignment sales especially in the bidding. Keyword : Consigment, sales profit, financial
PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, DAN RISIKO OPERASIONAL TERHADAP PROFITABILITAS BANK UMUM PERSERO PERIODE 2013-2020 Sri Wellis Anggraeni; Gusganda Suria Manda
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 1 (2022): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v5i1.1629

Abstract

This study aims to determine the effect of credit risk, liquidity risk and operational risk either partially or simultaneously on the profitability of state-owned commercial banks listed on the IDX for the period 2013-2020. The type of research method is associative. The samples used were 4 banking companies including PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Mandiri (Persero) Tbk, PT Bank Negara Indonesia (Persero) Tbk and PT Bank Tabungan Negara (Persero) Tbk. In this study, a sampling technique was used in the form of saturated sampling with secondary data in the form of the annual financial statements of state-owned commercial banks for the period 2013-2020 which were obtained through the official website of the Indonesia Stock Exchange www.idx.co.id. The analysis technique was carried out through multiple linear regression analysis and with SPPS 16 software as data processing. This study obtained the results that credit risk and liquidity risk partially have no significant effect on profitability, while operational risk partially has a negative and significant effect on profitability. Simultaneous results, namely credit risk, liquidity risk and operational risk have a significant effect on profitability.
PENGARUH PREMI, KLAIM DAN HASIL INVESTASI TERHADAP LABA PADA PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA TAHUN 2014-2019 Nia Anggraina Zen; Gusganda Suria Manda
Buletin Studi Ekonomi VOL.26.NO.1.FEBRUARI 2021
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2021.v26.i01.p01

Abstract

This study aims to determine the effect of premiums, claims and investment returns on the profits of Islamic life insurance companies in 2014-2019. The population used in this study is a sharia life insurance company registered with the Otoritas Jasa Keuangan (OJK) in the period 2014-2019 with a sampling method using purposive sampling techniques and gotted 9 sharia life insurance company samples were obtained that met the criteria for determining the sample. The data analysis method used in this study is multiple linear regression. The results of this study indicate that premiums have a positive effect on earnings, claims have no effect on earnings and investment returns have a positive effect on earnings.
PENGARUH FAKTOR INTERNAL TERHADAP PENYALURAN KREDIT DENGAN SUKU BUNGA SEBAGAI VARIABEL MODERATING Ratih Kusumawati; Gusganda Suria Manda
Buletin Studi Ekonomi VOL.26.NO.2.AGUSTUS 2021
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2021.v26.i02.p04

Abstract

The purpose of this study was to determine and analyze the influence of internal factors on credit distribution with interest rates as a moderating variable. This research uses quantitative research methods on the population of conventional commercial banks listed on the Indonesia Stock Exchange for the period 2015-2020. Sampling was done by purposive sampling. The analysis technique used is Moderated Regression Analysis. Based on the results of the partial analysis, it is known that the DPK variable has a positive and significant effect on credit distribution. The CAR variable has no effect on credit distribution. And the NPL variable has a negative and significant effect on credit distribution. Meanwhile, the simultaneous analysis shows that there is an influence between DPK, CAR and NPL on credit distribution. The MRA test results show that the interest rate as a moderating variable can strengthen the relationship between DPK and credit distribution, interest rate can strengthen the relationship between CAR and credit distribution, as well as interest rate can weaken the relationship between NPL and credit distribution.
PENGARUH NON PERFORMING LOAN DAN LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSETS PADA BANK BUMN PERIODE 2009-2019 Suci Cicih Catur Setiyani; Gusganda Suria Manda
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.03.TAHUN. 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.564 KB) | DOI: 10.24843/EEB.2021.v10.i03.p04

Abstract

This Study aims to determine the effect of NPL and LDR on ROA in Bank BUMN listed on Indonesia Stock Exchange for the period of 2009-2019. The data used in this research is secondary data in the form of quatitative used saturated samples, so the number of observations was 4 banks and the sample obtained were 44 samples. The method in this research uses inferential analysis. The Analyze technique uses multiple linier regression analysis to determine the effect of NPL and LDR on ROA. The partial tet result show hat NPL has a sig value. 0,000 < 0,05 and t-count -4,602 > t table 2,01954 meaning that NPL has a negative and significant effect on ROA. LDR has a sig value 0,002 < 0,05 and t-count -3,299 > t-table 2,01954 meaning that LDR has a negative and significant effect on ROA. Simultaneously, menaning that NPL and LDR have a significant effect on ROA with sig. value = 0,000.
PENGARUH NET INTEREST MARGIN, NON PERFORMING LOAN, DAN CAPITAL ADEQUACY RATIO TERHADAP HARGA SAHAM Sayid Aulia Taslim; Gusganda Suria Manda
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.07.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.624 KB) | DOI: 10.24843/EEB.2021.v10.i07.p04

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Net Interest Margin (NIM), Non Performing Loan (NPL), dan Capital Adequacy Ratio (CAR) secara parsial dan simultan terhadap harga saham pada Bank Umum konvensional yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penelitian ini menggunakan pendekatan kuantitatif dimana data bersumber dari laporan keuangan perusahaan perbankan yang telah dipublikasi. Data penelitian menggunakan data sampel dengan purposive sampling dan diperoleh sebanyak 15 perusahaan perbankan. Analisis data menggunakan analisis regresi linear dengan software SPSS 25 dimana sebelumnya dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji autokorelasi, dan uji heteroskedastisitas dengan taraf signifikansi 5%. Hasil pengujian parsial antara NIM dan CAR terhadap harga saham menunjukkan bahwa NIM dan CAR berpengaruh positif dan signifikan terhadap harga saham. Sedangkan hasil pengujian parsial antara NPL terhadap harga saham menunjukkan bahwa NPL berpengaruh negatif dan signifikan terhadap harga saham. Hasil pengujian simultan variabel NIM, NPL, dan CAR berpengaruh signifikan terhadap harga saham. Kontribusi variabel NIM, NPL, dan CAR secara simultan terhadap harga saham sebesar 20,9% dan sisanya 79,1% dipengaruhi variabel lain yang tidak diteliti.
FAKTOR-FAKTOR YANG MEMPENGARUHI LABA BERSIH PADA PERUSAHAAN INDUSTRI ROKOK YANG TERDAFTAR DI BEI Shella Putri Yulistiani; Gusganda Suria Manda
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.N0.12.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.958 KB) | DOI: 10.24843/EEB.2020.v09.i12.p01

Abstract

ABSTRACT This study uses descriptive analysis and verification with quantitative approach that is 3 tobacco company listed on the Stock Exchange. Data obtained are secondary data from the annual of financial statements consists of income over 11 years, ie the year 2009 to 2019. Technical analysis of data used is the technique of multiple linear regression analysis. Based on the results of this study showed that the cost of production and a significant positive effect on net income, Showed the operational costs do net mean a net income. Showed the sales determined net income. Keywords: Production Costs; Operating Costs; Sales; Net Income ABSTRAK Penelitian ini menggunakan metode analisis deskriptif dan verifikatif dengan pendekatan kuantitatif yaitu 3 perusahaan rokok yang terdaftar di BEI. Data yang diperoleh adalah data sekunder berupa laporan keuangan tahunan selama 11 tahun, yaitu tahun 2009-2019. Teknis analisis data yang dipergunakan adalah teknik analisis regresi linier berganda. Berdasarankan hasil penelitian ini menunjukan bahwa biaya produksi berpengaruh dan signifikan terhadap laba bersih. Biaya operasional tidak berpengaruh terhadap laba bersih. Penjualan berpengaruh terhadap Laba Bersih. Kata kunci: Biaya Produksi; Biaya Operasional; Penjualan; Laba Bersih
Co-Authors A, Muhamad Yakub A, Nabilla Puteri Adhaliah Pratiwi Agi Pranata Muslim Alfathan, Alfiyan Yudha Alifia Nur Haristi Alvito Auliansyah Amalia, Luthfi Thoriq Ameliani, Julia Andreas Riyanto Angga Sanita Putra Anggit Hesti Sutomo Anggraeni, Pina Anggraini, Alvira ANWAR MUSADAD Aprilia Nur Azizah Apriyani, Mishael Apriyanti, Ariska Aries Suharso Arif Rakhman Ariq Farhan Widiyanto Arista, Vera Monika Ayu Ariyani, Risma Artika Putri Aulia Aulia, Edis Rama Auliana, Murni Azizah Fauziyah Azzahra Hani Putri banurea, saydan nikodemus Bintang Adria, Muhammad Carina Fitri Chaerur Rozikin Chudjuarjeen, Saichol Darissa Aprilia Dea Amelia Putri Dela Mariana Denisa Rizky Sukrianingrum Desnita Puspitasari Desviana, Alyssa Devi Suci Lastari Dhia Fahty Sa&#039;diyyah Dian Hakip Nurdiansyah Dian Hakip Nurdiansyah Dinda Naza Febriani Dini Nurfadilah Disman Disman Diza Fahlevi Edah Komalasari Ega Fajrianti Nur Eka Prasetyo, Kevin Eko Leonardo Sumbayak Elin, Elin Elsa Hastuti Sudiman Elsa Thyovani Eriska . Erwin Nugroho Fadillah, Nurhikmah Fajar Japar Sodik Fatimah Nasywa Azhar Febrianti, Feby Fikri Hakim Ermar Galuh Pramesti Irawan Ghani, Erlane K H, Lusy Hari Sulistiyo Heikal M. Zakaria Herdiansyah, Ary Dwi Putra Herlina, Dina Hijayanti, Siti Nurul Husnina, Najla Nurul Ida Ayu Putu Sri Widnyani Ika Lista Fadila Ila Komalasari Ilham, Arifin Indri Fitriyanti Irani, Anggita Dewi Irvan Yoga Pardistya Ismiani Aulia Isnani Maryamah Isra Mira NIta Ivan Krisna Aji James Marshall Sitinjak Jannah, Elvi Nikmatul Jati, Lintang Permata K, Ade Putri Khairunnisa, Hanny Novita Khoirunnisa, Afina Kiki Fatmala Komalasari, Edah Krisma Aprilita Yuniar Kusuma, Annisya Eka Putri Lastari, Devi Suci Lestari, Anisa Lidia Noer Khoeriah Lintang Duta Bramantya Liya Megawati Lukita, Carolyn Lydia Octaviani Mansyur, Maulana Manurung, Alvito Vilbert Marsha Caesarani Mayasari Mayasari Mega Rizki Amaliah Meilaningrum, Annisa Melia Trie Utami Meti Nopita Mubarok, Anwar Husni Muhamad Abdul Ishaq Muhamad Ibnu Mubarok Muhammad Dava Natawira Muthia Berliana MW Zarkasyi N, Karmelita Nagari, Monica Suprajaya Duta Nanu Hasanuh Narulita, Alyana Nella Aprilia Neneng Uswatun Hasanah Neni Nur&#039;aeni Nestiti, Intan Liani Nia Anggraina Zen Ningrum, Rosi Setia Ningsih, Ratna Nopiana, Medi Novi Budi Setiyanti Novia Dini Novita Rosnawati Nugraha Nugraha Nugraha, Nita Nur'asih Nur Rantika Octavia Nurasyikin, Nurasyikin Nurfitriani, Nabilah Nurrosadi, Mega Berliana Nurwihda Jahrotunnupus Oktaviani, Alia Olivia Luthfiah Mufida P, Risma Yulia Paisal Muhamad Fikri Pauline Cielo Pratiwi, andhika indah Prayoga, Arvian Purba, Friska Natalia Purwanti, Tanti Ragil Noviantika Silitonga Rahma Fitriani Rahma, Amelia Raja Malau, Mian Sahala Ratih Kusumawati Ratna Ningsih Rengganis, Sekar Putri Riestiana, Rofrilia Rina Maria Hendriyani Riska Oktaperina Riyandi Riyandi Rizka Ardiana Gunawan S, Devi S, Jose Aldo S, Salsa Nur Safitri, Shelly Salma Melisa Dewi Salma Mellisa Dewi Sandrina Amadya Sari, Chairunisa Arunilam Sauzan, Alya Rizky Savira Azahra Ridwan Sayid Aulia Taslim Sesaria, Yulia Sharon Purba , Nico Shella Putri Yulistiani Shilvi Maljeti Siahaan Trinita Tiodora Mardalena Siahaan, Ruth Sephia Hasianna Sidik, Aliya Tasya Tasya Sidik, Nur Halimah Sihombing, Putra Harapan immanuel Siska Yulianti Siti Ahsani Taqwim Siti Humayah Siti Nurhadyanti Sitinjak, Moses Aprildo Jerico Slamet, Nabillah Santi Dewi Lestari Solihah, Deva Pusa Solihin Sidik Sri Suartini Sri Wellis Anggraeni Suci Cicih Catur Setiyani Suhono Suhono, Suhono Suhono, Suhono Sukrianingrum, Denisa Rizky Suryana, Iwan Suryanto Sosrowidigdo Sutardi, Fitrah Diraya Syarafi, Dwi Tio Syifa Fauziyah, Syifa Tirey Widya Pamungkas Tito Cayadi Luthfan Tri Sulistiawati Tursina, Zenit Utami, Sri Setiawati Vera Monika Ayu Arista W, Okky Widya Puspita Sari Wildan Hidayatullah Wirandana, Okky Wiwin Wulandari Wulandari, Wiwin Yulia Sesaria Yuliarti, Almira Dwi Yuniar, Awaliyah Fadya Zahra, Firlia Adnina Zahra, Vanissa Fatimatul