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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi dan Pajak Owner : Riset dan Jurnal Akuntansi SOLUSI Jurnal Pengabdian Kepada Masyarakat
Yulianti Yulianti
Universitas Semarang
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Akuntansi Indonesia

 1 
ANALISIS KOMPARASI KINERJA KEUANGAN BPR MILIK SWASTA DAN BPR MILIK PEMERINTAH DAERAH DI PROVINSI JAWA TENGAH PERIODE 2014-2016 Widya Prananta; Yulianti Yulianti; Anita Damajanti
Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.1.57-73

Abstract

This study aims to analyze the Differences in Performance of Private Owned Rural Banks and Local Government-Owned Rural Banks in Central Java Province by using financial performance ratios namely Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR). ), Earning Assets Quality (KAP), Operating Income Operating Expenses (BOPO) and Return on Assets (ROA). The method used to analyze the data is the Different Test using the Independent T test. This study used the SPSS Version 19. Analysis tool.The population used in this study was BPR in Central Java. The sample of this study is the Rural Bank owned by the Central Java Regional Government and the Private Rural Banks in Central Java Province. Sample selection using purposive sampling. Based on the Independent Test of the T test, there are differences in the NPL and KAP ratios between the Regional Government-owned BPR and the Private BPR, while there are no differences in the CAR, LDR, BOPO and ROA ratios.
Dampak Mediasi Struktur Modal terhadap Hubungan Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan serta Nilai Perusahaan Zulfa Latifia Hanif; Yulianti Yulianti; Farikha Amilahaq
Jurnal Akuntansi Indonesia Vol 9, No 1 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.1.65-87

Abstract

ABSTRACTThis research focuses on efforts to increase company value by the level of profitability, dividend policy, and company size. The novelty of the model is to use capital structure as intervening. The population focuses on manufacturing companies that have gone public on the Indonesia Stock Exchange at least from 2012 to 2016, namely as many as 139 companies. While the sampling technique is purposive sampling and obtained by 33 companies.Based on the results of the analysis using path analysis techniques, it can be concluded that the structure model (DER) is not able to mediate the role of profitability (ROE) on firm value (PBV). The dividend policy (DPR) and company size do not have direct implications on the value of the company, but rather through dividend policy as an intermediary. This study found that there is an effect of profitability, dividend policy, and company size on firm value through capital structure as an intervening variable. Keywords          :         Profitability, Dividend Policy, Firm Size, Firm Value, Capital Structure. ABSTRAKPenelitian ini berfokus pada upaya peningkatan nilai perusahaan oleh tingkat profitabilitas, kebijakan dividen, serta ukuran perusahaan. Kebaharuan model ialah menggunakan struktur modal sebagai intervening. Adapun populasi berfokus pada perusahaan manufaktur yang telah go publik di Bursa Efek Indonesia setidaknya dari tahun 2012 hingga 2016, yakni sebanyak 139 perusahaan. Sementara teknik pengambilan sampel ialah purposive sampling dan diperoleh 33 perusahaan.Berdasarkan hasil analisis menggunakan teknik analisis jalur, dapat disimpulkan bahwa struktur model (DER) tidak mampu memediasi peran profitabilitas (ROE) terhadap nilai perusahaan (PBV). Adapun kebijakan dividen (DPR) dan ukuran perusahaan tidak berimplikasi secara langsung pada nilai perusahaan, melainkan melalui kebijakan dividen sebagai perantara. Penelitian ini menemukan bahwa ada pengaruh profitabilitas, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan melalui struktur modal sebagai variabel intervening. Kata kunci :      Profitabilitas, Kebijakan Dividen, Ukuran Perusahaan, Nilai Perusahaan, Struktur Modal.
Co-Authors Anita Damajanti Aprih Santoso Ardiani Ika Sulistyawati Edy Mulyantomo Farikha Amilahaq Lisa Sari Widowati Prananta, Widya Sudarmin Sudarmin Widya Puspapradana Zulfa Latifia Hanif