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RESILIENSI PERBANKAN INDONESIA SELAMA PANDEMI COVID-19: SUATU EVALUASI MULTIDIMENSIONAL BERBASIS MCDM Djaja Perdana
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.212

Abstract

Abstract: This study aims to analyze the resilience level of a banking group sample in Indonesia during the Covid-19 pandemic classified by core capital-3 (KBMI 3) through the application of the TOPSIS method as an MCDM-based multidimensional evaluation by considering a number of weighting factors. The results of this study are the scores and rankings of each bank which are categorized into three groups namely top resilient, middle resilient, and low resilient. BTPN and MEGA are the most resilient banks while BBTN is the least resilient bank in dealing with the negative impact of the Covid-19 pandemic in our sample. This study concludes that banks with low capital adequacy ratios, low liquidity ratios, low profitability ratios, and low credit quality levels are the most vulnerable to shocks during the Covid-19 pandemic. Therefore, bank management is expected to strengthen its capital adequacy ratio, and improve the effectiveness of credit management to reduce the number of non-performing loans and mitigate risks through the application of prudential principles in distributing loans and not relying on income from credit interest only. Abstrak: Penelitian ini bertujuan menganalisa tingkat resiliensi satu sampel kelompok bank di Indonesia selama pandemi Covid-19 yang diklasifikasikan berdasarkan nilai kepemilikan modal inti 3 (KBMI 3) melalui penerapan metode TOPSIS sebagai suatu evaluasi multidimensional berbasis MCDM dengan mempertimbangkan sejumlah faktor pembobotan. Hasil penelitian ini berupa nilai dan peringkat setiap bank yang terbagi ke dalam tiga kategori resiliensi yaitu top resilient, middle resilient, dan low resilient. BTPN dan MEGA di dalam sampel penelitian ini merupakan bank-bank yang paling tinggi resiliensinya sedangkan BBTN merupakan bank yang paling rendah resiliensinya dalam menghadapi dampak negatif pandemi Covid-19. Penelitian ini menyimpulkan bahwa bank-bank yang memiliki rasio kecukupan modal, rasio likuiditas, rasio profitabilitas dan tingkat kualitas kredit yang rendah merupakan bank yang paling rentan terhadap guncangan selama pandemi Covid-19. Oleh karena itu, manajemen perbankan diharapkan dapat memperkuat rasio kecukupan modal yang dimiliki, meningkatkan efektivitas pengelolaan kredit untuk mengurangi jumlah kredit bermasalah dan melakukan mitigasi risiko melalui penerapan prinsip kehati-hatian dalam mendistribusikan kredit serta tidak menggantungkan pendapatan hanya dari bunga kredit.
Evaluasi Kinerja Perbankan Indonesia Pasca Pandemi Covid-19 Menggunakan Metode Hellwig Djaja Perdana; Stephanus Andi Adityaputra
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.851

Abstract

The increase in non-performing loans during the Covid-19 pandemic forced the government to establish a credit restructuring policy for banks in Indonesia. Through this policy, it is expected that banks in Indonesia will be able to reduce the credit risk that arises and improve their financial performance. This study aims to evaluate the effectiveness of credit restructuring policies on the financial performance of Indonesian banks by measuring the variability of performance scores between banks with a multi-criteria decision-making (MCDM) approach using the Hellwig method and a comparison test between periods using the Wilcoxon Signed Rank Test. This research sample consists of 43 banks listed on the Indonesia Stock Exchange during 2020-2022. Evaluation using the Hellwig method obtained the score and performance ranking of each bank which was grouped into 5 categories, from very low to very high. in 2022, BACA and BEKS have very low scores and rankings. While BBSI and ARTO have very high scores and rankings. The comparative test results prove that the financial performance of Indonesian banks in 2022 is higher than in 2020 and 2021. The restructuring policy is proven to be able to improve banks performance in Indonesia and the effectiveness of the policy has reached its highest achievement in 3rd year since it was implemented.
PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI Stephanus Andi Adityaputra; Djaja Perdana
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1404

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh struktur modal dan ukuran perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Populasi penelitian ini adalah perusahaan di sektor konstruksi yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Cara penentuan sampel dengan metode purposive sampling dengan beberapa kriteria yang telah ditentukan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda menggunakan SPSS Versi 25 dan analisis jalur. Hasil penelitian ini menunjukkan bahwa Struktur modal berpengaruh negatif dan signifikan terhadap profitabilitas, Ukuran perusahaan berpengaruh positif namun tidak signifikan terhadap nilai profitabilitas, Struktur modal berpengaruh positif dan signifikan terhadap nilai perusahaan, Ukuran perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, rofitabilitas tidak memediasi antara struktur modal dan nilai perusahaan, dan Profitabilitas mampu memediasi antara ukuran perusahaan dan nilai perusahaan.
DETERMINASI NILAI PERUSAHAAN : KAJIAN EMPIRIS TERHADAP INDUSTRI MANUFAKTUR DI INDONESIA Murwani, Ani Sri; Perdana, Djaja; Yustrianthe, Rahmawati Hanny
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1738

Abstract

Kajian ini dijalankan dengan maksud untuk memahami bagaimana pengaruh dari ketetapan pemodalan, ketetapan pendanaan, serta rasio aktivitas pada value dari perusahaan dalam perusahaan manufaktur pada periode 2015-2019. Sampel pada kajian ini 30 perusahaan yang diambil menggunakan pengambilan sampel sumber data dengan pertimbangan tertentu. Teknik regresi linier berganda digunakan pada analisi data penelitian inis. Temuan dari kajian ini memeperlihatkan jika keputusan investasi, keputusan pendanaan, serta rasio aktivitas secara bersama memberi pengaruh pada nilai perusahaan. Keputusan investasi secara parsial memberi efek terhadap value perusahaan, sementara ketetapan investasi dan rasio aktivitas tidak memberi pengaruh pada value perusahaan.
Detecting Earning Managemeng by Examining the Changes in Absolute Value of Discretionary Accrual in Relation to Seasoned Equity Offerings Perdana, Djaja
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (845.558 KB) | DOI: 10.21831/economia.v14i1.18397

Abstract

Abstract: Detecting Earning Managemeng by Examining the Changes in Absolute Value of Discretionary Accrual in Relation to Seasoned Equity Offerings. This study aims to detect earnings management practices in companies that perform Seasoned Equity Offerings. Earnings management is detected by examining the change of absolute value of discretionary accrual before and after Seasoned Equity Offerings (SEO). This study utilises 201 observation data from 67 IDX-listed companies which conducted Seasoned Equity Offerings during 2008-2013. The samples were selected by purposive random sampling method and using the data from Financial Report 2004-2016 period. The test was performed by using Wilcoxon Signed Rank Test. This study found the absolute value of discretionary accruals before Seasoned Equity Offerings is greater than after Seasoned Equity Offerings. These earnings management practices as impact of information asymmetry between management and investors. Keywords: Information Asymmetry, Absolute Value of Discretionary Accruals, Earnings Management, Seasoned Equity OfferingsAbstrak: Deteksi Manajemen Laba Melalui Perbedaan Nilai Absolut Akrual Diskresioner Seputar Seasoned Equity Offerings. Penelitian ini bertujuan mendeteksi praktik manajemen laba pada perusahaan yang melakukan aksi Seasoned Equity Offerings. Pendeteksian manajemen laba dilakukan melalui pengujian perbedaan nilai absolut akrual diskresioner sebelum dan sesudah aksi Seasoned Equity Offerings (SEO).  Penelitian ini melibatkan total 201 data observasi dari 67 sampel perusahaan yang terdaftar di Bursa Efek Indonesia yang melakukan Seasoned Equity Offerings selama periode 2008-2013 dan dipilih melalui metode purposive random sampling serta menggunakan data Laporan Keuangan periode 2004-2016. Pengujian hipotesis menggunakan Wilcoxon Signed Rank Test. Penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan nilai absolut akrual diskresioner dalam informasi laba perusahaan antara sebelum dengan sesudah melakukan Seasoned Equity Offerings.  Nilai absolut akrual diskresioner sebelum Seasoned Equity Offerings lebih besar dibandingkan dengan sesudah Seasoned Equity Offerings. Hal ini menunjukkan terjadinya praktik manajemen laba sebagai dampak asimetri informasi antara manajemen perusahaan dengan investor. Kata kunci: Asimetri informasi, Manajemen Laba, Nilai Absolut Akrual Diskresioner, Seasoned Equity Offerings
BANKRUPTCY PREDICTION MODEL, GROWTH, LEVERAGE AND ACCEPTANCE OF GOING CONCERN OPINION Nanik Niandari; Eka Noor Asmara; Djaja Perdana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13141

Abstract

The research aims to test the influence of bankruptcy prediction models, company growth, and leverage ratios on the possibility of a company receiving a going concern audit opinion. The dependent variable of this research is receipt of going concern audit opinion while the independent variables of this research are bankruptcy prediction models, company growth and leverage ratios. Manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period were selected as samples determined using a purposive sampling technique. The sample was 179 companies with a total of 761 observations. The data was analyzed using a logistic regression model. The test results show that the leverage ratio is proven to have a positive influence on the acceptance of going concern audit opinions. On the other hand, the bankruptcy prediction model and company growth have no influence on the acceptance of going concern audit opinions.
Profitability, liquidity, leverage, and corporate dividend policy Handayani Handayani; Nanik Niandari; Djaja Perdana; Budhi Purwantoro Jati
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 4 No 2 (2022): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i2.128

Abstract

This study examines the factors influencing dividend policy: profitability, liquidity, and leverage. The dependent variable of dividend policy is measured using the Dividend Payout Ratio (DPR). The return measures the independent variable of profitability on Equity (ROE) proxy. The independent variables of liquidity are measured using the Current Ratio (CR) proxy, and leverage is measured by the Debt-to-Equity Ratio (DER) proxy. The sampling method was purposive, and data were analyzed using multiple linear regression. The sample was manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The number of observational data used in the test totaled 221 observations. This research shows that profitability positively affects the dividend payout ratio, and other variables, namely liquidity, and leverage, do not affect dividend policy. The research results are expected to add to the research literature on the factors influencing dividend policy
Co-Authors Ani Sri Murwani Kumoro Kapti Budhi Purwantoro Jati Eka Noor Asmara Handayani Handayani Hasan Subagyo Herbowo Herbowo Hermala Kusumadewi Krisna Rendi Awalludin Murwani, Ani Sri Nanik Niandari Rahmawati Hanny Yustrianthe Rahmawati Hanny Yustrianthe Stephanus Andi Adityaputra