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PENGARUH LOAN TO DEPOSIT RATIO , NON PERFORMING LOAN , DAN PERTUMBUHAN DANA PIHAK KETIGA, TERHADAP PROFITABILITAS PERBANKAN: Studi pada Bank Pembangunan Daerah di Indonesia Tahun 2013-2017 Siti Endarwati; Sulastiningsih Sulastiningsih
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.548 KB) | DOI: 10.32477/jkb.v28i2.206

Abstract

Profitability is the ability of banks to earn profit through the use of owned assets. The high profitability indicates that good bank performance. This study aims to examine the effect of Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), and Third Party Fund Growth (DPK) toward profitability measured by Return on Assets (ROA) in Bank Pembangunan Daerah. The study took 25 Bank Pembangunan Daerah throughout Indonesia in 2013-2017. The data analysis technique in this research used multilinear regression. The result of the study showed that DPK growth has no effect on ROA. LDR has positive significant effect on ROA. Meanwhile NPL has negative significant effect on ROA.
ANALISIS PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER), PRICE TO BOOK VALUE (PBV), DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM: (Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Linda Avishadewi; Sulastiningsih Sulastiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 1 No 2 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v1i2.372

Abstract

This study aims to analyze the influence of Return On Equity (ROE), Debt to Equity Ratio (DER), Price to Book Value (PBV), and Earning Per Share (EPS) partially and simultaneously to stock returns. The type of data used is secondary data sourced from the official website of the Indonesia Stock Exchange (IDX) and the companys official website. The population that used in this study were LQ-45 companies listed on the Indonesia Stock Exchange for the period 2015-2019. The samples are picked from 25 companies chosen by purposive sampling method. Data collection use documentation techniques on the companys annual financial statements and company stock prices. The data analysis technique used is a multiple linear regression analysis. The result of this study shows that ROE has a negative and significant effect on stock returns, DER has a positive and significant effect on stock returns, PBV has a positive and significant effect on stock returns, and EPS has a positive and significant effect on stock returns. The simultaneously result show that ROE, DER, PBV, and EPS have a significant effect on stock returns.
ANALISIS FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL: (Studi pada Perusahaan Manufaktur Sektor Miscellaneous Industry yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2019) Elva Triani; Sulastiningsih Sulastiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 1 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i1.428

Abstract

The company capital structure in implementing funding decisions that result in capital uses funds from internal and external sources of the company. The company external funds come from debt while internal funds come from the equity side such as retained earnings, own capital, common stock and preferred stock. Several factors are considered capable of influencing the capital structure such as: profitability, sales growth, asset structure, and non-debt tax shield. This study aims to analyze the effect of profitability, sales growth, asset structure, and non-debt tax shield on the capital structure of manufacturing companies in the Miscellaneous Industry sector listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. This type of research uses quantitative research that uses numerical data or numbers. The research object used in this study is the Miscellaneous Industry which was listed on the Indonesia Stock Exchange (IDX) in 2014-2019, which amounted to 18 companies. The type of data used in this study is the type of secondary data with the method of documentation. The results of the research data test showed that: 1) Testing the first hypothesis of the study found no effect of profitability (X1) on the company capital structure. 2) Testing the second hypothesis of the study obtained a significance smaller than the level of a = 5%. So it can be decided that in accordance with the research hypothesis, the asset structure (X2) has an influence on the company capital structure. 3) Testing the third hypothesis in this study obtained a significance level smaller than a = 5%. So it can be decided that sales growth (X3) has an influence on the company capital structure. 4) Testing the fourth hypothesis of this study obtained a significance level greater than a = 5%. So it can be decided that the non-debt tax shield (X4) has no effect on changes in the company capital structure.
PENGARUH EFISIENSI MODAL KERJA, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITY TERHADAP PROFITABILITAS BADAN USAHA MILIK DAERAH (BUMD) KOTA MAGELANG PERIODE 2015 - 2018 Papang Permadi Prasetyo; Sulastiningsih Sulastiningsih
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i2.484

Abstract

This study aims to analyze the effect of working capital efficiency, company size and growth opportunity on the profitability of BUMD Kota Magelang in the 2015-2018 period. The aspects examined are working capital efficiency, company size and growth opportunity for profitability. This research is a descriptive analysis research. The population in this study was 6 BUMD. The data used are secondary data in the form of annual financial statements published by each bank. Data were analyzed using descriptive statistics, linear regression analysis, t test, F test and coefficient of determination. The results of this study indicate that: 1) The variable efficiency of working capital and growth opportunity does not affect profitability, 2) Company size variable has positive and significant effect on profitability, 3) Together working capital efficiency, company size and growth opportunity affect profitability. The magnitude of the effect of working capital efficiency, company size and growth opportunity on profitability is 53,8%, while the remaining 46,2% is influenced by other variables not observed in this study.