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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Perbankan Di Bursa Efek Indonesia) G. A Sri Oktaryani; I Nyoman Nugraha Ardana P; Iwan Kusuma Negara; Siti Sofiyah; I Gede Mandra
Distribusi - Journal of Management and Business Vol. 5 No. 2 (2017): Distribusi, September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v5i2.36

Abstract

This research examines the effect of Good Corporate Governance (GCG) on firm value by using profitability as intervening variable.  Profitability is proxied by Return On Asset (ROA) and Return On Equity (ROE). This study used a quantitative approach and path analysis. The population consists of 35 firms that were listed in Banking sector of Indonesian Stock Exchange over period 2013 – 2015. There are 34 firms are choosen as samples which has published GCG composit index throughout observation years and has not done corporate action that could affect the stock price directly. The findings show that GCG has positive and significant direct effect on firm value. Furthermore, ROA has positive impact on firm value; meanwhile ROE has negative impact on firm value. The results also show that the better the implementation of GCG the higher the Return on Asset. Moreover, the indirect effect of GCG on firm value through profitability is not significant. Keywords: GCG, profitability, ROA, ROE, firm value.
PERBEDAAN BPR KECIL DAN MENENGAH, DITINJAU DARI EFISIENSI I Gede Mandra; I Dewa Gede Bisma; Siti Nurmayanti; G.A. Sri Oktaryani
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.78

Abstract

This study aims to test the small and medium-sized Credit Society Bank (CSB) in West nusa tenggara in by efficiency indicator. The type of research used comparative in difference small medium-sized efficiency CSB. Data obtain is financial report of all CSB in West Nusa Tenggara by documentation. With this different test, analysis by test mann-whitney can analyze without normality test. This non parametric test shows that there is no difference between CSB small and CSB medium in terms of their efficiency. It described the conditions CSB small and CSB medium having a similliarity operational activities in terms of operational costs and operating income.