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All Journal Diponegoro Journal of Management Jurnal Ilmiah Mahasiswa FEB RISK : Jurnal Riset Bisnis dan Ekonomi
Yoga Pradana
Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS PENGARUH LDR, CAR, ROA, DAN FAKTOR EKSTERNAL PERBANKAN TERHADAP VOLUME KPR PADA BANK PERSERO PERIODE 2008-2012 Pradana, Yoga; Sampurno, R. Djoko
Diponegoro Journal of Management Volume 2, Nomor 3, Tahun 2013
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

Mortgage loans  is one of the credit portfolio of banks that are experiencing increased lately. Improved constantly in channeling housing loan is feared will cause a variety of problems like the bubble property and nonperforming loans. This research purpose to examine influence of Loan to Deposite Ratio (LDR),  Capital Adequacy Ratio (CAR), Return on Asset (ROA), BI Rate, and Inflation to Mortgage Loan distribution on the State Banks in Indonesia.  The population that was used in this research is all the State Bank in Indonesia. While the sample is LDR, CAR, ROA, BI Rate and inflation data on the State Bank during 60 months (year observations from 2008 to 2012). Sample taking technic used purposive sampling and analysis method that was used is multiple linear regression.Based on the results of testing using multiple linear regression analysis, it can be noted that the volume of mortgage loans  influenced by internal and external variable banking. It can be seen from the results of the partial test (t-test), determination of coefficients test, and the simultaneous significance tests (f-test). Based on the partial tests can noted that all independent variables namely LDR, CAR, ROA, the BI rate, and inflation has a positive and significant impact on the volume of mortgage loans. Based on the simultaneous significance tests together all the variables entered into the models of research have a significant influence on the dependent variable. While based on the determination of coefficients test, be aware that the independent variables the dependent variable can predict very well.
Penerapan PSAK No. 16 tentang Aset Tetap pada PT Perkebunan Nusantara XI (Persero) PG Soedhono Ngawi Pradana, Yoga; Herawati, Tubandrijah
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Aset tetap memiliki nilai yang  cukup material dalam laporan keuangan  serta merupakan bagian penting dalam mendukung kegiatan operasional perusahaan. Oleh karena itu perusahaan perlu menerapkan  kebijakan akuntansi aset tetap sesuai dengan PSAK No. 16.  Penelitian ini bertujuan untuk  memperoleh bukti empiris dan menganalisis penerapan PSAK No. 16 tentang aset tetap di PT. Perkebunan Nusantara  XI  (Persero)  PG Soedhono. Penelitian dilakukan dengan menggunakan metode penelitian kualitatif dengan studi kasus sebagai pendekatan penelitian. Teknik  pengumpulan data dilakukan dengan wawancara dan dokumentasi. Setelah dilakukan analisis terhadap hasil wawancara dan penelusuran terhadap dokumen terkait dengan   pengakuan, penyusutan, impairment, disposal aset, dan pengungkapan, diketahui bahwa  PT. Perkebunan Nusantara XI (Persero) PG Soedhono  belum sepenuhnya menerapkan PSAK No. 16 dengan baik.  Perlakuan akuntansi terhadap aset tetap yang belum sesuai dengan PSAK No. 16 adalah mengenai  review  atas nilai residu dan umur manfaat aset tetap, penggunaan metode penyusutan garis lurus, penurunan nilai (impairment) aset tetap, serta pecatatan disposal aset. Rekomendasi yang dapat diberikan bagi perusahaan adalah sebaiknya perusahaan melakukan  review  terhadap nilai residu dan umur manfaat minimum setiap akhir tahun buku,  menggunakan metode penyusutan unit produksi,  menerapkan ketentuan terkait dengan akuntansi penurunan nilai (impairment), dan  mengakui kerugian dari disposal aset. Diluar dari hal yang telah disebutkan, perlakuan akuntansi atas aset tetap di PT. Perkebunan Nusantara XI (Persero) PG Soedhono telah sesuai dengan PSAK No. 16.Kata kunci: aset tetap, disposal aset, impairment, pengakuan, pengungkapan, penyusutan.
Liquidity, Solvency, and Activity on Profitability with Capital Structure as a Mediating in Green Industry Companies Pradana, Yoga; Nadhiroh, Umi
RISK : Jurnal Riset Bisnis dan Ekonomi Vol. 6 No. 2 (2025): November 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/risk.v6i2.6924

Abstract

The purpose of this study is to determine the impact of liquidity, solvency, and activity on profitability using the capital structure as a mediating variable for companies in the green industry listed on the Indonesian Stock Exchange for the years 2021–2024.Purposive sampling and a quantitative approach were used to choose eight organizations as research samples. Three different kinds of variables are used in this study: independent, mediating, and dependent variables. The author analyzed data using SPSS software Multiple linear regression, conventional assumption tests, and the Sobel test were used to evaluate secondary data in the form of financial reports in order to look into the mediating role of capital structure.  The findings indicate that while solvency and activity have a large beneficial impact on profitability, liquidity has no discernible influence. Profitability is not directly impacted by capital structure, but it is somewhat mediated by solvency.The findings show that although solvency and activity have a large positive impact on profitability, liquidity does not have a significant effect. Profitability is not directly affected by capital structure, but structure is able to mediate the effect of solvency on profitability, while the liquidity ratio and activity on profitability are not mediated by capital structure.
Co-Authors Djoko Sampurno Tuban Drijah Herawati Umi Nadhiroh