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Journal : JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)

Pengaruh BOPO, NIM Serta ROA Terhadap CAR Pada Bank Swasta Nasional Devisa Yang Tercatat Di BEI Medika Julia Jonardy; Nanu Hasanuh
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.870

Abstract

This study aims to determine and analyze the impact of managing operating costs, managing productive assets, and considering the ability of assets to generate profits on the risk of loss that may be faced by the company. The sample used in this study is a national private foreign exchange bank listed on the Indonesia Stock Exchange for the 2015-2020 period. To conduct this research, a sample of 36 data is needed. This study uses several methods, namely classical assumption testing, hypothesis testing, and multiple regression analysis. Meanwhile, to help the calculations in this study used statistical methods from the SPSS program. This study finds out whether the BOPO and ROA variables have no effect on the CAR variable, while the NIM variable has an effect on the CAR. With this study it can be concluded that the company must pay attention to and regulate capital adequacy properly so that the health of the bank is always well maintained.
Pengaruh CAR dan FDR Terhadap NPF Pada Bank Syariah yang Terdaftar Di OJK Periode 2018-2020 Meilani Lailatul Hidayati; Nanu Hasanuh
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.871

Abstract

The economy in a country cannot be removed from the world of finance and banking. One of the problems felt by Islamic banking is non-performing financing (NPF). Furthermore, the aim of this study aims is that to determine the effect of CAR and FDR on non-performing financing (NPF). The study used a quantitative approach to Islamic commercial banks which are in Indonesia listed at the OJK. Meanwhile, the samples in this study were 3 Islamic commercial banks. The data used was quarterly financial report for the period of 2018-2020. In addition, the data processing used was SPSS version 26. The results of the study show that CAR and FDR simultaneously have no significant effect on NPF.
Pengaruh Current Ratio, Return on Asset, Dan Debt to Equity Ratio Terhadap Harga Saham Perusahaan Pertanian Dalam Daftar Bei Tahun 2011-2020 Amelia Angraini M; Nanu Hasanuh
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.877

Abstract

This study, titled ‘The Influence of Current Ratio, Return On Assets, and Debt to Equity Ratio on Stock Prices of Agricultural Companies on the IDX List,’ aimed to see how financial indicators like current ratio, return on assets, and debt to equity affect stock prices. Secondary data for this study came from the BEI website in the form of yearly financial reports, as well as finance.yahoo.com for stock prices for agricultural enterprises. Purposive sample of three firms with a total of 30 data points is used in this investigation. The data analysis strategy may be carried out using the traditional assumption test analysis technique, the coefficient of determination (R2), and the hypothesis testing stage is carried out using the F-test and t-test with the data processing tool, SPSS version 16. According to the findings, the current ratio and debt to equity ratio have a partial negative and significant influence on the value of the stock price, whereas the return on assets has a partly negative and substantial effect on the value of the stock price. But when evaluated at the same time span, the results show the simultaneous effect of the ratio of the independent variables on dependent variable of stock prices, passively or actively thus leads to a reporting basis for its fundamental output.
Pengaruh DER, ROA dan ROE Terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI Nadhifah; Nanu Hasanuh
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.881

Abstract

The stock price is a value that proves how well the company is in carrying out the company operations, so it's not surprising that the stock price is one of the indicators seen and taken into consideration by investors when they want to invest. However, it is unavoidable that the stock prices will rise and fall in a company because it’s caused by several factors. Then this research purposes to look at whether there is a relation between Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE) to stock prices. A total of 5 manufacturing companies in the 2015-2020 period were selected as research samples, and the researcher choose purposive sampling as a form of a sampling method. The data analysis utilized is using classical assumption test and regression test. The results of the data that have been collected and then processed show that there is an influence that exists between the DER on the Stock Price, but the ROA and ROE don’t partially affect the Stock Price. Then simultaneously between the DER, ROA, and ROE, there is an effect on the Stock Price.
Pengaruh Return on Equity (ROE) Dan Return on Asset (ROA) Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Otomotif dan Komponen Di BEI Periode 2011-2020 Jason Cristoval; Nanu Hasanuh
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.886

Abstract

Pada riset ini berorientasi untuk mengetahui pengaruh dari ROE dan ROA pada harga saham secara parsial dan simultan. Teknik yang dipakai yaitu teknik purposive sampling dengan menggunakan populasi seumlah 13 perusahaan dan mengambil sampel 3 pada penelitian. Dengan analisis regresi linear berganda serta analisis asumsi klasik penelitian ini dilakukan. Berdasar pada hasil dan kesimpulan dari penelitian ini didapatkan jika ROE dan ROA berpengaruh secara simultan dan juga bernilai signifikansi terhadap harga saham, ROA secara parsial ini berpengaruh negatif serta bernilai signifikansi terhadap Harga Saham, dan ROE secara parsial signifikan dan berpengaruh positif terhadap Harga Saham pada perusahaan sektor otomotif dan komponen yang ada di BEI.
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Adela Wilantari; Nanu Hasanuh; Sri Suartini; Hari Sulistiyo
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1556

Abstract

The aim of this research conducted to examine whether there is a partial or simultaneous influence of the fraud diamond theory, as proxied by financial target, ineffective monitoring, audit opinion, and change in director on fraudulent financial reporting of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2020, the measurement of which is by using the fraud score model (F-Score). Purposive sampling method was used in this study, with sample criteria including manufacturers listed on the Indonesia Stock Exchange (IDX) in 2019-2020, companies that publish their annual reports on the IDX website, companies that presented financial reports in Rupiah, and companies that fully disclose data related to research variables. A sample of 15 companies was obtained based on these parameters. This research was conducted by the quantitative method, and the analysis strategy was multiple regression analysis with an SPSS testing device. According to the results, financial target and ineffective monitoring variables had a partial influence on fraudulent financial reporting, while audit opinion and changes in director had no partial effect. The results also showed that the four independent variables, namely financial targets, ineffective monitoring, audit opinion, and change of director had a simultaneous influence on fraudulent financial reporting.
Co-Authors Acim Supriadi Adela Wilantari Ahmad Nawawi Alang Buwana Nurfahlefi Mardi Taruna Alfiani, Nanda Yane Amanda Awalia Amelia Angraini M Amelia, Septi Andini Putri, Andini Andre Hendro Wijaya Anggi Pasca Arnu Anugrah Harika Putra Asyadiah, Nessa Aulia Shandy Pramesta Cahyani Aura Diva Azzahra Azizah Fauziyah Azzahra, Haniyah Celine Eriskha Chicha Camelia Fizwana Chudjuarjeen, Saichol Cindy Luthfiyani Vinsalia Dadang Rahman Munandar Dinar Mega Silvia Sari Dinda Fadiyah Eka Sri Rahmawati Ester Meafrida Wati Pasaribu Fadilah Ramadhan Fikri Zamzami Fitri Yuliani Ghani, Erlane K Gusganda Suria Manda Harfa Sugiharti Hari Sulistiyo Hari Sulistyo Hasir Adi Wijoyo Herdiyana, Selly Hestiani, Dewi Isro’iyatul Mubarokah Istipani, Cindy Alifah Jason Cristoval Karina Turi Lestari Kartika, Nia Amelia Khoeriyah, Aliya Binti Lukita, Carolyn Maharani, Azzahra Deafia Maritza, Yuke Dwi Maulidani, Riani Medika Julia Jonardy Meilani Lailatul Hidayati Monica, Novia Chris Nada, Nohita Cipta Nadhifah Nandias Alfiana Rosi Nanin Diana Hediati Nesti Hapsari Noerul Khotimah Sulaeman Novia Chris Monica Nugraha Nugraha Nura'ini, Naila Nurmaulidya, Anisa Pamungkas, Muhammad Devan Polinda, Polinda Putra, R. Aditya Kristamtomo Putri, Viska Amelia Rajagukguk, Sasqia Ivo Marinda Rensa Yuanita Rulyanti Susi Wardhani Ryo Aditya Pratama Saputri, Ani Saputri, Firly Septiani Hazanah Shahfira, Dwi Shelly Safitri Silvya Mery Anggrainy Sinaga, Berliana Siti Maesaroh Solihin Sidik Sri Suartini Subagja, Muhamad Syidik Sugiharti, Harpa Sulaeman, Noerul Khotimah Sulistyo, Hari Yelviana Muthmainnah Erizon Yosi Tiani Yuri Ariyanto Zakirah, Raniah Hasna