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Alfonsa Dian Sumarna
Politeknik Negeri Batam
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DEGREE OF LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA SEKTOR INDUSTRI JASA KEUANGAN Alfonsa Dian Sumarna
Jurnal Ilmiah Ekonomi Bisnis Vol 28, No 3 (2023)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2023.v28i3.8131

Abstract

Krisis pandemi mengakibatkan sektor jasa keuangan. Penelitian ini menjadi menarik dari segi kerangka teoritis dalam penilaian pengaruh antara variabel bebas kinerja perusahaan yang diproksikan ke dalam variabel Return on Asset (ROA), Return on Equity(ROE) dan Eearning Per Share (EPS), serta variabel terikat degree of leverage (DL) yang diproksikan ke dalam variabel Degree of Financial Leverage (DFL), Degree of Operating Leverage (DOL), dan Degree of Combine Leverage (DCL). Penelitian ini menggunakan 156 data panel triwulanan untuk pengujian pengaruh (parsial dan simultan) serta Moderated Regression Analysis. Temuannya adalah untuk semua variabel bebas berpengaruh tidak signifikan terhadap kinerja keuangan, dan variabel ukuran perusahaan bukan merupakan variabel moderasi bagi pengaruh variabel degree of leverage terhadap kinerja keuangan. Pengaruh variabel independen bervariasi arah positif dan negatif terhadap variabel dependen. Walaupun hasil penelitian tidak memberikan hasil empiris pengaruh yang signifikan, tetapi perusahaan tetap dapat memberikan perhatian tanpa mengesampingkan variabel dikarenakan agar tidak terjadi kemungkinan potensial financial distress dan kegagalan bisnis.
The Capital Adequacy, Asset Quality, Management Quality, Earning Quality, and Liquidity Analysis in Indonesia Banking Sectors Marta Elviani; Alfonsa Dian Sumarna
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.60-76

Abstract

Risks likely to arise and hinder profitability can be measured using the CAMELanalysis conducted in this study. CAMEL and profitability are fundamentalaspects that are highlighted to determine the financial performance of banksectors. It can be said that if the profitability value of a business is good, itreflects good financial performance. Increased profitability is the success ofmanagement in managing the risks detected. The specific purpose of this studyis to measure each proxy that represents CAMEL analysis on the profitabilityvalue conveyed by the average return on equity (ROAA) variable in the bankingsector so that bank management can manage risk well and generate highprofits. This research was conducted using quantitative methods and secondarydata in the form of databases, namely company financial report documents andcompany annual reports downloaded through the official website of theIndonesia Stock Exchange and processed using Eviews software. Conventionalbanks listed on the Indonesia Stock Exchange for the period 2020-2022, asmany as 41 banks became the sample of this study. The results showed thatCAR, NPL, BS, and LDR had a significant effect on banking profitability, whileNIM had no significant effect on banking profitability
Co-Authors Diah Amalia Doni Putra Utama Marta Elviani Mayasari, Mega Muhammad Ramadhan Slamet Nadya Fortuna Novitasari Nanik Lestari, Nanik Putri Nadya Agustini Vina Kholisa Dinuka Widda Royanisa Manalu Widya Putri Muzakir Wika Arsanti Putri