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ANALYSIS OF THE EFFECT OF CREDIT GROWTH, NPL, CREDIT RESTRUCTURING AND CREDIT WRITE-OFF ON STOCK PRICES WITH PROFITABILITY AS AN INTERVENING VARIABLE Darno Setiawan B Zendrato; Erlina; Khaira Amalia Fakhrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 4 (2025): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i4.3760

Abstract

This study aims to analyze the effect of credit growth, non-performing loans (NPLs), credit restructuring, and loan write-offs on stock prices, with profitability as an intervening variable. The companies studied are banking companies listed on the Indonesia Stock Exchange. Credit policy and management are crucial elements in the banking industry, as they serve not only as banks but also as the company's primary source of revenue. This study employed a quantitative approach with multiple linear regression. Data management and analysis were performed using Eviews version 12. The sample consisted of 37 banking companies selected purposively over a three-year observation period (2022-2024), resulting in a total of 111 observations. The analysis showed that credit growth had a positive and significant effect on stock prices, while non-performing loans (NPLs) and loan restructuring had a negative and significant effect on stock prices. While loan write-offs had no effect on stock prices, credit growth had no effect on stock prices. Credit growth has a negative and significant effect on stock prices with profitability as an intervening variable, conversely NPL and credit restructuring have a positive and significant effect on stock prices with profitability as an intervening variable while credit write-offs have no effect on stock prices with profitability as an intervening variable.
ANALYSIS OF THE EFFECT OF CO2 EMISSION DISCLOSURE, ENVIRONMENTAL PERFORMANCE, CAPITAL INTENSITY, SOCIAL PERFORMANCE, AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Rini Oktaria; Erlina; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4287

Abstract

The purpose of this study is to analyze the effect of CO2 emission disclosure, environmental performance, capital intensity, social performance, and company size on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with secondary data for a period of 5 years. The research population consisted of 63 companies using purposive sampling techniques, resulting in a sample of 17 data points used with panel data regression estimation analysis techniques. The results of this study indicate that CO2 emissions disclosure affects financial performance; environmental performance affects financial performance; capital intensity affects financial performance; environmental performance does not affect financial performance; and company size affects financial performance.
THE INFLUENCE OF RISK MANAGEMENT, HR QUALITY AND WORKLOAD ON THE ABILITY TO DETECT FRAUD IN LOCAL GOVERNMENT INSPECTORATES IN NORTH SUMATRA Annisa Ramadhani; Erlina; Azizul Kholis
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1155

Abstract

This study intends to test and analyze whether the variables of Implementation of Risk Management, Quality of Human Resources, and Workload affect the Auditor's Ability to Detect Fraud either partially or simultaneously. The population of this study are internal auditors in provinces, districts and cities in North Sumatra. The method used is a survey method by distributing questionnaires using the Google form and is a causality study. Respondents amounted to 184 Auditor Functional Officers who worked at the North Sumatra Regional Government Inspectorate. Determination of the sample using a simple random technique. The research design built is multiple linear regression analysis. The data collected by the researchers was processed using the PLS and SPSS applications. The results of the study show that the implementation of risk management variables, The quality of human resources and workload have an effect on the auditor's ability to detect fraud, both partially and simultaneously, have a simultaneous effect on the ability to detect fraud. Partially, the implementation of risk management and quality of human resources has a unidirectional (positive) relationship and has a significant effect on the auditor's ability to detect fraud, while workload has a negative and insignificant relationship.
DETERMINANT FACTORS ON THE PREVENTION OF ACCOUNTING FRAUD IN THE LOCAL GOVERNMENT OF MEDAN CITY WITH APPARATUS MORALITY AS A MODERATING VARIABLE Wanda Annisa Lubis; Erlina; Abdillah Arif Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1825

Abstract

This study aims to determine whether good governance, adherence to accounting rules, competence, organizational culture and the role of internal audit affect the prevention of accounting fraud in the Regional Government of Medan City. In addition, this study also aims to determine whether apparatus morality can be used as a moderating variable in this research model. The type of research conducted is causal associative research using a quantitative approach. The location of this research was conducted at all OPD (Regional Apparatus Organization) within the Medan City Regional Government. The sample in this study were 93 Medan City Local Government officials consisting of the Head of the Agency, Secretary and Head of the Finance Section of each OPD. The data used is primary data and the data analysis method used is Partial Least Square (PLS) which is carried out with the help of SmartPLS software. The results of this study indicate that partially good governance, adherence to accounting rules, organizational culture and the role of internal audit are proven to have a positive and significant influence on the prevention of accounting fraud in the Regional Government of Medan City. While competence is proven to have no significant effect on the prevention of accounting fraud in the Regional Government of Medan City. While the results of moderating testing show that the morality of the apparatus is proven to be able to moderate the influence of good governance, adherence to accounting rules, competence and organizational culture on the prevention of accounting fraud in the Regional Government of Medan City.
ANALYSIS OF THE INFLUENCE OF HUMAN RESOURCE COMPETENCIES, INTERNAL CONTROL, ORGANIZATIONAL COMMITMENT, AND IMPLEMENTATION OF AGENCY-LEVEL APPLICATION SYSTEMS ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS Jessi Febrianti; Erlina; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2344

Abstract

This study aims to analyze and determine the effect of Human Resource Competencies, Internal Control, Organizational Commitment and Implementation of the Agency Level Application System (SAKTI) on the Quality of Government Financial Statements. The population in this study is the Indonesian Quarantine Agency. This research uses data. The data obtained through distributing questionnaires was then analyzed using SmartPLS tools. The results of the study at α 5% show that Internal Control has a significant positive effect on the Quality of Financial Statements, Organizational Commitment has a significant positive effect on the Quality of Financial Statements, Implementation of SAKTI has a significant positive effect on the Quality of Financial Statements, while Human Resource Competence has an insignificant positive effect on the Quality of Financial Statements, Practical implications increase the commitment of government agencies to provide competent personnel in their fields and Educational Institutions encourage the government to implement this. This research supports the theory proposed and there are still other factors outside this research model, and further research should use different tests and access more practical questionnaires.
THE INFLUENCE OF CAPITAL ADEQUACY RATIO, NON-PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO AND OPERATING EXPENSES TO OPERATING INCOME ON PROFITABILITY OF ISLAMIC BANKING IN INDONESIA Siti Hardiyanti Marpaung; Erlina; Chandra Situmeang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2364

Abstract

This study aims to analyze and determine the effect of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) Operating Costs to Operating Income (BOPO), on Profitability with Return on Assets (ROA) of Islamic Commercial Banks in Indonesia from 2016 to 2023. In addition, this study also aims to determine whether there are differences between the values of CAR, NPF, FDR, BOPO and ROA at Islamic Commercial Banks in the period before and after the COVID-19 pandemic. So that in this study, the research period is divided into the period before (2016-2019) and after (2020-2023) the COVID-19 pandemic. The type of research conducted is quantitative research. The samples in this study were 9 Islamic Commercial Banks in Indonesia so that the total observations in this study amounted to 72 data. The data obtained was then analyzed using SPSS. The analysis method used is Multiple Linear Regression Analysis and Paired Sample t-Test for hypothesis testing. Based on the results of data processing using hypothesis testing, it shows that partially CAR has a positive and significant effect on ROA, NPF has a negative and significant effect on ROA, FDR has no effect on ROA, and BOPO is also proven to have no effect on ROA at Islamic Commercial Banks. The results of the t-test explain that there are significant differences in the values of CAR, NPF and ROA in the period before and after the COVID-19 pandemic, while FDR and BOPO did not experience significant changes in the period before and after the COVID-19 pandemic in Islamic Commercial Banks.
Co-Authors Abdillah Arif Nasution Achmad Adiliah, Nur Agus Pahrudin Agustin, Delia Anisa Fitri Agustina Agustina, Nevy Ahkam Jayadi Ahmad Bukhari Muslim Ahmad Ilham Fadli Ahmad Syaripudin Ahyar Hamid Ajuk Sapar4 Akbar, Zulfikar Ibnu Ali Al Kadri, Hanif Al Khansa, Elsa Aliva, Aliva Dwi Lestari Amaliah Febrianti Amaliatulwalidain Amifelia, Hani Amin, Miftahul Amiruddin Amiruddin, Muh. Amran Manurung Anggraini, Yuli ANISAH Anjani, Arum Dwi Annisa Ramadhani Anwar, Agus Saeful Arifah, Zannuba Arnanda, Rivan Arufah Chafshah, Nadhifa Ashabul Kahfi, Ashabul Astoya Saimulani Asturi, Nur Anjar Aulia, Devy Lestari Nurul Ayu Fitriatul Ulya Azizul Kholis, Azizul Baby Lolita B., Baby Lolita Bambang Irfani Basri, Ade Darmawan Basyar, Syarifuddin Choirunnisa, Nur Wahidah Darno Setiawan B Zendrato Darul Mustofa Delisa Julita Desi Afrina Desta Tri Wahyuni Devanza, Rahmadillah Aisha Dewi Erna Marisa Dimas Raba Pramodana Dorkas, Marselka Meilani Dwi Suci Rahma Putri Eni Mayasari Eny Enawaty Eric Victorianus Sarumaha Erniyati, Tiya Fachri, Muh Ashar Fachrul Ghazi Fachrul Ghazi, Fachrul Fahrul Ghazi Fany Eka Amestia Febrianti, Amaliah Febriyani, Roseana Ferdana Sidiq Ferdana Sidiq Figo Rangga Bagaskara Fitriana, Nana Fitrianiningsih Guntur Cahaya Kesuma Guntur Cahaya Kesuma Guntur Cahaya Kusuma, Guntur Cahaya Hafidz Adzindafa, Syahda Hafiz Huzhazi, Muhammad Hairida Hairida Hamid, Ahyar HAMIDAH Hamsir Harahap, Muhammad Syafril Haryati Harun Helda Febrina Hendrica, Mega Hermanto Siregar Hidayati Hisbullah Hkmaya, Nesa Husna, Nur I Wayan Merta Ichsan, Rizki Furqanul Idham Kholid Idhar Yahya Ikat Sutriani Imam Mujahid Indah Nur Bella Sari Indah Permata Sari Ira Lestari Iskandar Iskandar Iskandar Muda Iskandar Muda Ismayani, Lilis Isra Hayati Darman Istiqamah Jamilin Tinambunan Jati, Prameswara Wahyu Jaya Kesuma, Muhammad Ilham Jessi Febrianti Julita, Delisa Jusliana Kartiko Sulistiyono Kesuma, Guntur Cahya Khaira Amalia Fachrudin Khaira Amalia Fakhrudin Khairi Yazdi, M.Izzad Khairi Yazdi Khairunnisa, Auliya Khofifah Aditha Parawansa Koderi Kurniasari, Daningsih Lailasari, Mita Leksono, Ferosiana Lina Suherty Lista M. Dachi M. Afyadi Perwira M. Irsan Nasution M. Qur’anul Kariem M. Thahir Maloko M.Izzad Khairi Yazdi Mahmudah, Nur Rif’atul Maria Ulfah MARIA ULFAH Marilang Marisa Marselino Wau Masriani . Maulidina, Farah Ayu Maulita, Cut Eliza Megawati Sitorus Meilan Lestari, Meilan Merta , I Wayan MIFTAHUL JANNAH Miranti, Maya Miswan Mochammad Wizdan Qutra tu’ain Mohammad Effendy Mufassiroh Asy-Syauqi, Icha Muhammad Akmansyah Muhammad Anis Muhammad Ikbal Ali Muhammad Ilham Jaya Kesuma Muhammad Maulana Yusuf Muhammad Mukhlis Mursalin, Arisandy Mutia Nadhifa Arufah Chafshah Nevy Agustina Nirva Diana Nisak, Sri Hidayatun Nofryanti Nourismi Hamada Nova Ratna Sari Harahap Noviani , Dwi Novita Safitri Nufus, Zahrotun Nur'aini Nuraini, Putri NURHADI Nurhizrah Gistituati Nurjannah, St. Paramita, Annisa Perwira, M. Afyadi Pratama Simamora , Rizky Gerry Puspita, Dinda Putri Putri, Mulyana Sukarni Rachma Julianty Putri Rachmat Sahputra Rafli, Zaenal Rahmanta Rahmat Amin Rahmat Ramadhani, Rahmat Rahmat Rasmawan Rahmi Novalita Raihana Rasjid, Hasma Resti Yektyastuti, Resti Ria Rafita Supriani Rimadhona Rini Muharini Rini Oktaria Riska Hayati Risya Sasri Rita Zahara Kamsir Rizki Agustina Rizky Fadillah, Moch. Rujiman Rumadani Sagala Rusi Rusmiati Aliyyah Rusneni Ruth, Eugenia Sabisa, Siboyanga Sabrina Octariani safriani, andi Salampe, Andi Akbar Ramdhan Saleh Hidayat Santi, Lusia Sari, Irfani Winda Sari, Septiana Satria Buana, Mirza Sembiring, Malinda Sari Shafarani, Fiyya K. Shanty Siregar, Zulpadli Sirojuzilam Hasyim Sisty Chintya Lola Siti Hardiyanti Marpaung Siti Nurjanah Situmeang, Chandra Soeganda Priyatna Soleha Tiara, Siti Sovia Mas Ayu Sri Hidayatun Nisak Sri Lestari Sri Watini Sri Wulan Sridistuti Sufian, Muhammad Suhana, Prihatin Sukenti, Desi Sulaiman Sulthan Syahril Sumanti Sutisna, Atang Suwardi Lubis Syafa'ah, Siti Lailatus Syahriany, Indha Syamsuni Tamer Sa’ad Ibrahim Khodr Thahir, Asriani Ulin, Ulin Nofiasai Umi Hijriyah Utami, Fajar Wahidmurni Wanda Annisa Lubis Wicaksana, M. Tegar Widiasih Wijayanthi, Tika Winanda, Dilla Wiwied Widyaningsih, Wiwied Wwan Saputra, Joniska Yani, Risyda Yenny Yesi Syahrini Yuliana Yuliana Yulisfan YUNITA Yunus, Irwanda Zaharnika, Febriana Andarina Zaharnika, R. Febrina Andarina Zughrofiyatun Najah Zulfikar Ibnu Ali Akbar Zulkarnain Zulkifli, Muhamad Aziz Zulpina, Zulpina