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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Community Engagement and Emergence Journal (CEEJ) Jurnal Ipteks Terapan : research of applied science and education Journal of Management, Economic and Accounting (JMEA) Jurnal Penelitian Pendidikan Indonesia
Hottua Samosir
Universitas Prima Indonesia
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Pengaruh Kecukupan Modal, Penyaluran Kredit dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012 – 2021 Hottua Samosir
Journal of Management, Economic and Accounting (JMEA) Vol. 5 No. 1 (2026): Volume 5 Issue 1 Februay 2026
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jmea.v2i3.1488

Abstract

The research aims to test the effect of capital adequacy measured by Capital Adequacy Ratio (CAR), Credit Distribution measured by Loan to Deposit Ratio (LDR) and Liquidity measured by Current Ratio (CR), and Profitability measured by Return on Asset (ROA) of banking companies listed in the Indonesia Stock Exchange in 2012-2021 period. The study used a quantitative approach and the nature of research is explanatory. Data collection was performed by documentation and samples were drawn by purposive sampling where the samples were 26 companies out of 39 banking companies to be the populations. Data were proceded and analyzed with multiple linear regression analysis. Partially, variable of Capital Adequacy Ratio (X1) has a positive and significant effect on profitability (Y), the variable of Loan Distribution (X2) does not affect the profitability (Y), Liquidity (X3) does not affect the profitability (Y), and simultaneously variables of capital adequacy (X1), variable of Loan Distribution (X2) and variable of Liquidity (X3) have a positive and significant effect on profitability (Y). In Conclusion, partially variable of Capital Adequacy Ratio (X1) has a positive and significant effect on profitability (Y), the variable of Loan Distribution does not affect the profitability (Y), Liquidity (X3) does not affect the profitability, and simultaneously variables of capital adequacy, variable of Loan Distribution and variable of Liquidity have a positive and significant effect on profitability.
Pengaruh Komite Audit, Kualitas Audit, Intellectual Capital, Dan Solvabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Sub Pertanian Yang Terdaftar Di BEI Tahun 2019-2023 Natasya Natasya; Agnes Marcella Leonardi; Happy Happy; Hottua Samosir; Elfina Okto Posmaida Damanik
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.11069

Abstract

Tujuan penelitian ini yakni untuk melakukan analisis serta mengetahui pengaruh Komite Audit, Kualitas Audit, Intellectual Capital, serta Solvabilitas pada Opini Audit Going Concern pada korporasi sub pertanian yang ada di BEI tahun 2019-2023. Metode kajian ini ialah metode kuantitatif, populasinya ialah perusahaan sub sektor pertanian yang ada di Bursa Efek Indonesia Periode 2019-2023 sekitar 24 perusahaan serta mendapatkan sampel sebanyak 100. Hasil penelitian kajian memperlihatkan bahwasanya komite audit tidak punya pengaruh pada Opini Audit Going Concern. Kualitas Audit tidak punya dampak pada Opini Audit Going Concern. Intellectual Capital tidak punya pengaruh pada Opini Audit Going Concern. Solvabilitas punya pengaruh positif signifikan terhadap Opini Audit Going Concern. Komite Audit, Kualitas Audit, Intellectual Capital serta Solvabilitas memiliki pengaruh Opini Audit Going Concern.
Co-Authors Agnes Marcella Leonardi Andhy Stephanus Andri Tampubolon Angel Rika Anggi Elisabeth Bate'e Chelsia Alexandria Clara Nova Dionisius Sihombing Elfina Okto Posmaida Damanik Enda Noviyanti Enda Noviyanti Simorangkir Evelyn Evelyn Happy Happy Helisa Putria Sosanto Heri Enjang Syahputra Herna Sari Dewi Krisna Emalini M Ginting Meita Pitriyani Br Sitepu Mitan Hardika Natasya Natasya Nicholas Nicholas Stevanie Clorin Surya Rahmat Prayoga Teng Sauh Hwee Thomas Handoko Winnie Tanaka Wisnu Rayhan Adhtya Yeyen Syarival Banjarnahor