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All Journal Dinamika Akuntansi Keuangan dan Perbankan E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Manajemen Ubhara
Hersugondo Hersugondo
Unknown Affiliation
Economics, Econometrics & Finance

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DIVERSIFIKASI PENDAPATAN TERHADAP PROFITABILITAS DAN RISIKO BANK DI INDONESIA SELAMA PANDEMI COVID-19 Sudibyo Ikhsan; Hersugondo Hersugondo
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8543

Abstract

Reducing the variability of their income by diversifying outside of traditional lending activities into non-interest income sources. We influence the COVID-19 pandemic on the relationship between the use of non-interest income and bank profits and risks in Indonesian banks. The economic effects of the pandemic have resulted in tightening of credit standards and reduced demand for various types of loans. We find that non-interest income sources are positively related to performance but inversely related to risk. These results are consistent with the beneficial diversification effect during the pandemic of banks expanding outside of traditional loan revenue sources. Keywords: covid-19, profitability, bank, risk
PENGARUH PROFITABILITAS DAN MAKROEKONOMI TERHADAP NON-PERFORMING LOANS (Studi Empiris pada Perusahaan Perbankan yang terdaftar di BEI Periode 2017-2019) Fajar Ihrom; Hersugondo Hersugondo
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 2 (2021): Vol. 10 No. 2 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i2.8882

Abstract

The study aims to find out the effect of ROA, ROA, CAR, BLIQ, CRISK, SIZE, INF, and GDP on NPL. This sampling technique uses purposive sampling. The sample used was 42 banks listed on the IDX with the 2017-2019 research period. The effect independent variable on the dependent variable is explained by using the multiple regression analysis methods. The classical assumption is also performed, namely normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. The results showed that ROA, CAR and CRISK had a negative and significant effect on NPL, while BLIQ, SIZE, INF, and GDP had a negative and insignificant effect on NPL.
Pengaruh Ukuran Perusahaan, Tangibility, Likuiditas dan Profitabilitas terhadap Struktur Modal pada Perusahaan Industri Pertambangan Batu Bara Alya Syafi Rifiana; Eka Febiyanti; Hersugondo Hersugondo
AKSES: Jurnal Ekonomi dan Bisnis Vol 16, No 2 (2021): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v16i2.5560

Abstract

This study aims to determine the effect of company size, tangibility, liquidity and profitability (ROA and ROE) on capital structure. This research uses quantitative research methods. This type of research is descriptive statistical research and the nature of this research is a causal relationship which explains the causal relationship between the independent variables and the dependent variable. This research was conducted at coal mining companies listed on the Indonesia Stock Exchange in 2014-2019. The sample in this study was 19 coal mining companies listed on the Indonesia Stock Exchange in 2014-2019. The analysis tool used is multiple linear regressions. The result of this research is that partially company size and liquidity have no effect on capital structure. Tangibility and return on equity (ROE) have a positive and significant effect on capital structure. Meanwhile, return on assets (ROA) has a negative and significant effect on capital structure. Meanwhile, the simultaneous influence of firm size, tangibility, liquidity, return on assets (ROA) and return on equity (ROE) has a positive and significant effect on capital structure. The amount of influence caused is 30.0 percent. The rest of 0.700 or 70.0 percent is explained by other variables.Keywords: Company Size, Tangibility, Liquidity, ROA, ROE, Capital Structure 
DAMPAK HIPERINFLASI TERHADAP LAPORAN KEUANGAN PERUSAHAAN MULTINASIONAL DI INDONESIA Hersugondo Hersugondo; Gabriella Krisvania Wisnuwardani; Renanduta Candra Nugraha; Salisa Nur Maulina; Umi Aulya Khofifah
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 1 (2022): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v4i1.1025

Abstract

Hiperinflasi, sebuah peristiwa di negara maju dan berkembang yang berdampak pada hasil keuangan suatu perusahaan. Konsep hiperinflasi dan kinerja keuangan ditekankan oleh pengaruh hiperinflasi terhadap hasil keuangan berdasarkan sumber sekunder dan hasil keuangan perusahaan multinasional (MNCs) yang beroperasi di Indonesia yang  terkena dampak hiperinflasi. Dampak signifikan dari jenis inflasi ini diamati di perusahaan-perusahaan. Poin utama yang dapat diambil dari artikel ini adalah bahwa hiperinflasi mengarah pada publikasi hasil keuangan  yang tidak tepat. Oleh karena itu, hiperinflasi dapat mempersulit perusahaan untuk membuat keputusan yang tepat. Dengan demikian, perekonomian yang terkena dampak hiperinflasi harus memperhatikan  pemecahan masalah ini dengan berfokus pada cara mengatasi penyebab hiperinflasi.
Analisis Pengaruh Environment, Social, Governance (ESG) Disclosure Terhadap Kinerja Keuangan Perusahaan Nugroho, Naufal Adi; Hersugondo Hersugondo
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.810

Abstract

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.
Analisis Pengaruh Environment, Social, Governance (ESG) Disclosure Terhadap Kinerja Keuangan Perusahaan Nugroho, Naufal Adi; Hersugondo Hersugondo
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.810

Abstract

This case study discusses the effect of Environmental Disclosure (EVN), Social Disclosure (CSR), Governance Disclosure (CG) and Environmental, Social, Governance (ESG) disclosure on company performance, using control variables including asset turnover and asset growth. The variables that will be used in this study are the dependent variable (Return on Assets), independent variables (ESG disclosure, EVN disclosure, CSR disclosure, and Corporate Govenance Disclosure), and control variables (asset turnover and asset growth). The population in this sample will use manufacturing companies listed on the Indonesia Stock Exchange with a range of 2016-2020. Samples will be taken by purposive sampling method. Based on purposive sampling, it was found that there were 25 manufacturing companies listed on the IDX (2016-2020) that had complete data. The data analysis method used in this research is multiple regression analysis. In addition, this research also uses statistical techniques to test the hypothesys proposed in this study, namely panel data using SPSS. This study found that overall ESG Disclosure has a significant positive effect on company performance and CSR Disclosure has a significant negative effect on company performance.
Co-Authors Alya Syafi Rifiana Daryono Daryono Eka Febiyanti Fajar Ihrom Febrianto, Sigit Gabriella Krisvania Wisnuwardani Nugroho, Naufal Adi Renanduta Candra Nugraha Rio Dhani Laksana Salisa Nur Maulina Sri Supriyati Sudibyo Ikhsan SUGENG WAHYUDI Suharnomo Suharnomo Umi Aulya Khofifah