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Journal : Jurnal Paradigma Akuntansi

FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PERBANKAN DENGAN RISIKO KREDIT SEBAGAI MODERASI Jason Lee; Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23525

Abstract

The purpose of this study is to identify the effect of capital, liquidity, and operational efficiency on the financial performance of banking with credit risk as a moderating variable in banking companies listed in the Indonesia Stock Exchange (IDX) during the year 2016-2020. The data obtained are 125 data from 25 total banking samples. Furthermore, data collection techniques used in this research is purposive sampling that is processed using Eviews version 12 program. The result of this study concludes that capital and liquidity has no sinificant effect on financial performance of banking, while operational efficiency has a negative effect on financial performance of banking. The result concludes that credit risk cannot moderate capital and liquidity on financial performance of banking. This study also indicates that credit risk strengthens the effect of operational efficiency towards the financial performance of banking.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP CASH HOLDING PERUSAHAAN Calvin Willie; Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.24200

Abstract

The purpose of this study is to examine the effect of liquidity, firm size, leverage, insitutional ownership and profitability on cash holding. This study uses secondary data which was testedusing eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 74 manufacture companies as a sample from 198 companies that go public listed on the IDX for the period 2017 - 2019. The results of the research on profitability have significantly positive, and the other variables (institutional ownership, liquidity, leverage andfirm size) are not significant to the cash holding.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Venecia Lusiyanti; Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25104

Abstract

The purpose of this study was to analyze the influence of business risk, asset structure, and growth of company on capital structure with profitability as moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2018-2020. The samples were selected using purposive sampling and 18 manufacturingcompanies were acquired as valid data. Data processing techniques using multiple regression analysis assisted by software E-views version 12. The results obtained in this study are business risk has a negative and no significant effect on capital structure,asset structure has a negative and significant effect on capital structure, company growth has positive and significant effect on capital structure. Profitability strengthensthe effect of company growth on capital structure, while profitability does not moderate the effect of business risk and asset structure on capital structure. The implication of this study is the need to consider business risks and asset structure management that will optimize a company's capital structure.