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All Journal Graduasi: Jurnal Bisnis & Ekonomi Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Journal of Accounting Science Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Analisis Bisnis Ekonomi EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Islamic Accounting and Finance Research Indicators : Journal of Economic and Business AKTUAL Journal of Islamic Economics and Business Studies (JIEBS) Jurnal Analisis Bisnis Ekonomi
Fika Azmi
Program Studi Akuntansi STIE Bank BPD Jateng
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : Jurnal Akuntansi dan Pajak

 1 
Faktor Penentu Tingkat Efisiensi Kinerja Perbankan Sofiana Istinfarani; Fika Azmi
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.46 KB) | DOI: 10.29040/jap.v20i2.800

Abstract

This study aims to examine the determinants of the level of efficiency of banking performance as measured by the non-parametric Data Envelopment Analysis (DEA) method. The determinants of the level of efficiency in banking performance include bank size, Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loans and capitalization. The data in this study were obtained from the Indonesia Stock Exchange (BEI) from 2013 to 2017. The sampling technique used was purposive sampling. The sample used was 160 data from conventional commercial banks in Indonesia. Input variables for calculations using the DEA method are Third Party Funds and Total Assets. While the output variables used are credit distribution and operating income. The results showed that bank size and capitalization did not affect the level of banking efficiency. Meanwhile, Capital Adequacy Ratio and Non-Performing Loans negatifly affect the level of banking efficiency, while the Loan to Deposit Ratio has a positive effect on the level of banking efficiency.
Analisis Faktor Internal dan Eksternal yang Mempengaruhi Financial Distress Bank Pengkreditan Rakyat (BPR) di Indonesia pada Masa Pandemi Covid 19 Tri Wiragil Kosasih; Nugroho Heri Pramono; Fika Azmi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5445

Abstract

This study aims to analyze internal and external factors that affect financial distress at BPRs in Indonesia during the covid 19 pandemic. Internal factors studied include: non-performing loans, cost income ratio, and working capital to total assets. While the external factors studied include: inflation, the rupiah exchange rate and interest rates. The population in this study is BPR registered with OJK for the period 2020. The sampling technique used is cluster sampling with the Slovin formula. The data analysis method used is multiple linear regression analysis which is processed using Eviews 11. Based on the results of data testing, the internal factor that has a positive effect on financial distress is working capital to total assets. Meanwhile, non-performing loan and cost income ratio have no effect on financial distress. In addition, the external factor that has a negative effect on financial distress is the interest rate. Meanwhile, inflation and the rupiah exchange rate have no effect on financial distress.
Analisis Faktor Internal dan Eksternal yang Mempengaruhi Financial Distress Bank Pengkreditan Rakyat (BPR) di Indonesia pada Masa Pandemi Covid 19 Tri Wiragil Kosasih; Nugroho Heri Pramono; Fika Azmi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5445

Abstract

This study aims to analyze internal and external factors that affect financial distress at BPRs in Indonesia during the covid 19 pandemic. Internal factors studied include: non-performing loans, cost income ratio, and working capital to total assets. While the external factors studied include: inflation, the rupiah exchange rate and interest rates. The population in this study is BPR registered with OJK for the period 2020. The sampling technique used is cluster sampling with the Slovin formula. The data analysis method used is multiple linear regression analysis which is processed using Eviews 11. Based on the results of data testing, the internal factor that has a positive effect on financial distress is working capital to total assets. Meanwhile, non-performing loan and cost income ratio have no effect on financial distress. In addition, the external factor that has a negative effect on financial distress is the interest rate. Meanwhile, inflation and the rupiah exchange rate have no effect on financial distress.
Co-Authors Albertha Daisy Arya Palupi Ardian Widiarto Mirasanti Wahyuni Mirasanti Wahyuni, Mirasanti Mokhammad Fahmi Sidiq Nugroho Heri Pramono Pratomo Cahyo Kurniawan Ramadhani, Linda Silvia, Bella Sofiana Istinfarani Sri Imaningati Tri Wiragil Kosasih Ujang Sumarwan