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All Journal Jurnal MEBIS (Manajemen dan Bisnis) Jurnal Akuntansi dan Audit Syariah (JAAIS) JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Wikan Isthika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Corporate Social Responsibility, Profitabilitas dan Ukuran Perusahaan: Sebuah Hubungan Dependensi Hayu Wikan Kinasih; Wikan Isthika; Tita Fi’lia Amartiwi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4098

Abstract

This study aims to examine the influence of profitability and company size onCorporate social Responsibility (CSR). CSR measurements are carried out using theCSR costs incurred by the company. The object of research is manufacturingcompanies listed on the IDX in 2016-2019. By using purposive sampling, weobtained 140 observations. To prove whether there is an influence betweenprofitability and company size on CSR, multiple linear regression analysis is used.The test results show that profitability and company size have an effect on CSR
CREDIT PERFORMANCE IN BANKING IN INDONESIA DURING 2019-2020 Wikan Isthika; Amalia Nur Chasanah; Mila Sartika
Jurnal MEBIS (Manajemen dan Bisnis) Vol 7 No 2 (2022): December 2022
Publisher : Fakultas Ekonomi dan Bisnis (Gedung B) │UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v7i2.376

Abstract

In 2020, the Covid-19 pandemic occurred which affected all sectors of the economy. One of them is the banking industry. This study aims to see how the performance of bank credit in Indonesia was before the pandemic and in the early years of the pandemic. This study uses the variables capital adequacy ratio (CAR), operating costs to operating income (BOPO), return on assets (ROA), and loan to deposits ratio (LDR) in measuring non-performing loans (NPL) or non-performing financing ( NPF). This study uses monthly data from conventional and Islamic banking financial reports for 2019 and 2020. Data testing uses the classical assumption test and multiple linear regression tests. The results of testing the classical assumptions state that the data is feasible for regression testing. Furthermore, the results of the study found that all variables namely CAR, LDR, ROA and BOPO simultaneously affected the NPL or NPF variable. Meanwhile, partially, it was found that CAR and LDR were proven to be able to affect NPL or NPF, while ROA and BOPO had no effect on NPL or NPF in Indonesian banks for the past two years.
GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE, AND FIRM VALUE: EVIDENCE IN INDONESIA Kanaya, Fadia Zulfa; Wikan Isthika; Melati Oktafiyani
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to see the influence of good corporate governance and financial performance on the value of companies in Indonesia. Good Corporate governance uses variable institutional ownership and subsequent managerial ownership for financial performance using profitability. This study uses a population, namely all property and real estate sector companies listed on the Indonesia Stock Exchange, with a research period of 3 years, namely 2019 – 2021. The sample selection method used is the purposive sampling method, which uses the criteria of companies that earn profits and have complete data for three consecutive years. The model used in this study is multiple linear regression using Eviews software version 10. The results showed that the institutional ownership and profitability variables did not affect the value of companies in the property and real estate sectors in the study period. Meanwhile, managerial ownership variables are proven to affect the value of property and real estate companies. The more significant the proportion of managerial ownership in a company, the more management will tend to be more active in maximizing the Company's value.
Co-Authors Chasanah, Amalia Nur Hayu Wikan Kinasih Kanaya, Fadia Zulfa Melati Oktafiyani Mila Sartika Tita Fi’lia Amartiwi