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BERBAHAYAKAH INSTRUMEN DERIVATIF DALAM KONTEKS AKUNTANSI? Dewa Mahardika
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2018.04.9025

Abstract

Abstrak: Berbahayakah Instrumen Derivatif dalam Konteks Akuntansi? Penelitian ini berusaha untuk memperoleh gambaran yang objektif terkait penggunaan instrumen derivatif sebagai alat lindung nilai. Metode deskriptif kualitatif dgunakan melalui analisis beragam peraturan. Penelitian ini menunjukkan bahwa peraturan lembaga pengawas memungkinkan instrumen derivatif digunakan sebagai alat lindung nilai dan spekulasi. Selain itu, peraturan akuntansi telah mengakui prinsip saling mengkompensasi sehingga instrumen derivatif dapat dimanfaatkan sebagai alat manajemen risiko untuk menurunkan dampak fluktuasi harga. Guna memperkecil dampak negatif dari penggunaan instrumen derivatif, lembaga pengawas telah memberikan batasan harga. Abstract: Are Derivative Instruments Risky in the Context of Accounting? This study seeks to obtain an objective picture regarding the use of derivative instruments as hedging instruments. Qualitative descriptive methods are used through analysis of various regulations. This study shows that regulatory regulatory body allows derivative instruments to be used as hedging and speculation tools. In addition, accounting regulations have recognized the principle of mutual compensation so that derivative instruments can be used as risk management tools to reduce the impact of price fluctuations. In order to minimize the negative impact of the use of derivative instruments, regulatory agency has set the price limits.
CAPITAL ADEQUACY RATIO, LOAN DEPOSIT RATIO DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS Alfian Agus Putranto; Farida Titik Kristanti; Dewa Mahardika
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.52 KB) | DOI: 10.23969/jrak.v9i2.583

Abstract

ROA is used to measure the ability of the bank’s management in obtaining the overall profit of the total assets owned. This study aims to examine the influence of Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL). Profitability is proxied by Return on Assets (ROA) in Commercial Bank listed on Indonesia Stock Exchange (BEI) in the period of 2011-2015. The population in this study are the commercial bank listed on the Stock Exchange. Sample selection technique used is purposive sampling and acquired 31 commercial banks with the 2011-2015 study period. Methods of data analysis is panel data regression analysis. The results showed that simultaneous Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL) have a significant effect on profitability. While partially, Capital Adequacy Ratio (CAR) significant positive effect, Non Performing Loan (NPL) significant negative effect, while Loan Deposit Ratio (LDR) has no effect on profitability.
Co-Authors Alfian Agus Putranto Farida Titik Kristanti