Prasetiono Prasetiono
Program Studi Manajemen Fakultas Ekonomika Dan Bisnis Universitas Diponegoro

Published : 59 Documents Claim Missing Document
Claim Missing Document
Check
Articles

PREDIKSI RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Feri Dwi Ardiyanto; Prasetiono Prasetiono
Jurnal Dinamika Ekonomi & Bisnis Vol 8, No 1 (2011)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v8i1.96

Abstract

AbstrakPenelitian ini bertujuan untuk menguji pengaruh rasio keuangan yang meliputi, CACL, CATA, WCTA, NITA, RETA, SETA, TLTA, STA dan ITO untuk memprediksi kemungkinan kondisi financial distress pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia, selama periode 2005-2009. Data yang digunakan pada penelitian ini adalah data sekunder yang diperoleh dari ICMD. Data keuangan periode 2005 ?? 2007 digunakan sebagai basis perhitungan untuk variabel bebas dan data periode 2008 ?? 2009 digunakan sebagai variabel terikat. Yaitu sebagai penentu financial distress, jika suatu emiten memiliki nilai EPS negatif selama du tahun berturut-turut maka digolongkan mengalami keadaan financial distress. Sampel penelitian ini sejumlah 102 perusahaan manufaktur yang terdiri dari 89 perusahaan non-financial distress dan 13 perusahaan financial distress. Hipotesis penelitian, diuji dengan model analisis regresi logistik dengan periode satu tahun, dua tahun dan tiga tahun sebelum financial distress. Hasil analisis data menunjukkan bahwa model satu tahun menghasilkan akurasi prediksi paling besar. Pengujian pada ketiga model juga menunjukkan bahwa variabel CACL, WCTA dan NITA secara konsisten berpengaruh signifikan terhadap probabilitas financial distress.  AbtractThis research aims to test the effect of financial ratios which are CACL, CATA, WCTA, NITA, RETA, SETA, TLTA, STA, and ITO to predict the probability of financial distress in the manufacturing companies listed in Indonesia Stock Exchange for the period of 2005-2009. Data used in this research are secondary ones which obtained from ICMD. Financial data from 2005 to 2007 are processed ones used to independent variables and data in 2008-2009 are used as guidance to determine financial distress status using a negative EPS of two consecutive years. This study used 102 manufacturing company as samples which consist of 89 non-financial distress and 13 financial distress. Hypothesis of this research are tested by analysis model of one, two and three years before financial distress. Result of data analysis using logistic regression method shows that the one year model produces the highest prediction accuracy. The test results  with three analysis models also shows that the variable of CACL, WCTA and NITA significantly influence probability of financial distress.
INKLUSI KEUANGAN DAN PENYALURAN KREDIT UMKM DI JAWA TENGAH Astiwi Indriani; Prasetiono Prasetiono; Shoimatul Fitria
JURNAL STUDI MANAJEMEN ORGANISASI Vol 16, No 1 (2019)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.479 KB) | DOI: 10.14710/jsmo.v16i1.39846

Abstract

Financial inclusion is currently a concern of the world and particularly the nation of Indonesia. Financial inclusion is expected to be able to provide access to financial services to the public. Banking financial services through lending can certainly support MSMEs in running their business. This investigation expects to examine the dimensions of financial inclusion, in particular the dimension of access and use, through indicators of demographic branch penetration, geographic ATM penetration, and Credit accounts per capita on the amount of MSME credit in Central Java. The sample in this research is using total sampling method. The sample used is 35 districts and cities in Central Java in 2011-2016. Data analysis used multiple linear regression analysis and classical assumption test. The outcomes showed that the demographic ATM penetration and credit accounts per capita had a significant positive effect on MSME credit, while the geographic branch penetration variable was not in accordance with the proposed hypothesis where geographic branch penetration had a negative and insignificant effect on MSME credit.
ANALISIS LIQUIDITY CREATION PADA PERBANKAN DI INDONESIA TAHUN 2007-2013 (STUDI KASUS PADA 10 BANK BESAR DI INDONESIA TAHUN 2013) Muhammad Mirajudin; Prasetiono Prasetiono
JURNAL STUDI MANAJEMEN ORGANISASI Vol 12, No 1 (2015)
Publisher : Faculty of Economics and Business Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.023 KB) | DOI: 10.14710/jsmo.v12i1.13424

Abstract

Problems related to banking in Indonesia today is the problem of liquidity. It is shownfrom a commercial bank credit grew 23.03% but not matched by growth in depositswhich only reached 16.56% in 2012 (Report of Banking Supervision, 2012). Therefore,this study aims to determine the liquidity creation in Indonesia as well as to analyze theinfluence of bank capital, credit risk and income instability towards liquidity creation.The samples includes 10 major banks in Indonesia with total assets of more thanRp120billion in 2013. The reason for choosing this sample because of the 10 largestbanks reflects the state of the banks in Indonesia which accounted for 65.2% of totalassets, 65.6% of total loans, and 66% of total deposits or deposits in the banking industry(PEFINDO, 2014). The results of this research note that the bank's capital and earningsvolatility is significant negative effect on liquidity creation. While the credit risk of anegative but insignificant effect on liquidity creation. In the determination coefficient testshowed that 43.6% dependent variable is the liquidity creation can be explained by theindependent variable is the capital of banks, credit risk and earnings volatility. While56.4% is explained by other variables outside the model of this study.Keywords: liquidity creation, capital of banks, credit risk, third-party funds, banks inIndonesia.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode Tahun 2017-2021) Riski, Ina Alfira; Prasetiono, Prasetiono
Diponegoro Journal of Management Volume 12, Nomor 6, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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

Abstract

ABSTRACT This study aims to determine the effect of corporate social responsibility on firm value with profitability as a moderating variable. Disclosure of corporate social responsibility is measured through three dimensions, namely environmental disclosure (Environmental disclosure score), social disclosure (social disclosure score) and governance disclosure (government disclosure score) then firm value is measured by price book value ratio (PBV). While profitability is proxied through Return on Assets (ROA). The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in the 2017-2021 with purposive sampling nonprobability using secondary data obtained from Bloomberg. Data analysis in this study used the Partial Least Square (PLS) approach with the Structural Equation Modeling (SEM) using SMART-PLS 4 software. The results of this study indicate that the Social Disclosure (Social Disclosure Score) influences firm value positively and significantly. Meanwhile, the variables Environmental Disclosure (Environmental disclosure score) and Governance (government disclosure score) have a negative and significant effect on firm value. Profitability is not able to strengthen the influence between the variables of Environmental Disclosure (Environmental disclosure score), Social Disclosure (Social disclosure score) on firm value but is able to moderate the influence of Governance (Governance disclosure score) on firm value
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN (Studi pada Perusahaan Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Putri, Sahitania Krisbandono; Prasetiono, Prasetiono
Diponegoro Journal of Management Volume 13, Nomor 2, Tahun 2024
Publisher : Faculty of Economics and Business Diponegoro University

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

Abstract

ABSTRACT This study aimed to examine the effect of the Corporate Social Responsibility components, namely economic, environmental and social components on firm performance which is controlled by firm size and leverage in consumer goods industry companies listed on the Indonesia Stock Exchange. Firm performance is measured using Return on Assets (ROA). The independent variables used in this research are the economic component of CSR (CSRI ECO), the environmental component of CSR (CSRI ENV), and the social component of CSR (CSRI SOC). The sample used in this study is consumer goods industry companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The total sample was 31 companies taken using the purposive sample method. The analytical method used is multiple regression analysis with the IBM SPSS Statistics 27 program, which previously passed the classical assumption test. The research results show that the economic component of CSR (CSRI ECO) and the environmental component of CSR (CSRI ENV) have a positive and significant effect on company performance. Meanwhile, the social component of CSR (CSR SOC) has a negative and significant effect on company performance. In addition, the control variable firm size (SIZE) has a positive and significant effect on company performance, while leverage (DAR) has a negative and significant effect on company performance.
PENGARUH MARKET POWER DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RISIKO LIKUIDITAS PERBANKAN DENGAN BANK LOAN DAN FIRM SIZE SEBAGAI VARIABEL KONTROL (Studi Kasus Pada Bank yang Terdaftar di BEI periode 2016-2020) Ayu Mutiara Pramono, Nimas Sekar; Prasetiono, Prasetiono
Diponegoro Journal of Management Volume 13, Nomor 1, Tahun 2024
Publisher : Faculty of Economics and Business Diponegoro University

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

Abstract

ABSTRACT This study aims to determine the impact of market power and capital adequacy ratio on the liquidity risk of banking companies, with bank loan and firm size as control variables. Liquidity risk is measured by LDR, which compares total bank loans to total deposits. The samples in this study consist of banking companies listed on the Indonesia Stock Exchange (IDX) during the period from 2016 to 2020. A total of 40 companies were selected through purposive sampling. The analysis method employed in this study is multiple linear regression using the Ordinary Least Square approach. The results of this study indicate that the capital adequacy ratio has a positive and significant impact on liquidity risk. Market power on the other hand, have a negative and significant impact on liquidity risk
CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA SERTA KONSEKUENSI TERHADAP KINERJA KEUANGAN Saffudin, Achmad Zakki; Prasetiono, Prasetiono
Jurnal Analisis Bisnis Ekonomi Vol 10 No 2 (2012)
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

Tujuan penelitian ini adalah menguji pengaruh mekanisme corporate governance, yaitu kepemilikan institusional,kualitas audit, ukuran perusahaan dan leverage terhadap manajemen laba, dan juga meneliti pengaruh Konsekuensi dari manajemen laba terhadap kinerja keuangan. Data dalam penelitian ini adalah data sekunder pada perusahaan perbankan di Bursa Efek Indonesia. Sampel yang digunakan adalah 11 perusahaan yang terdaftar di Jakarta Islamic Index (JII) pada periode 2005-2009 diambil secara purposive sampling. Metode analisis penelitian ini menggunakan regresi berganda dan regresi tunggal.Hasil dari penelitian ini menunjukkan bahwa (1) kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen laba, (2) kualitas audit tidak berpengaruh signifikan terhadap manajemen laba, (3) ukuran perusahaan berpengaruh signifikan negatif terhadap manajemen laba, (4) Leverage tidak berpengaruh signifikan terhadap manajemen laba, (5) secara simultan, kepemilikan institusional, kualitas audit, ukuran perusahaan dan leverage berpengaruh bersama terhadap manajemen laba dengan nilai R square 0,357;(6)manajemen laba berpengaruh signifikan negatif terhadap kinerja keuangan,dan (7) manajemen laba berpengaruh bersama dengan nilai R square 0,27036.
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, BOPO, NET INTEREST MARGIN, DAN LOAN TO DEPOSIT RATIO TERHADAP PERUBAHAN LABA MS, Nur Artwenda; Prasetiono, Prasetiono
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009)
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

This research is performed in order to test the influence of the variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Biaya Operasi Pendapatan (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR), toward Earning Changes. Sampling technique used is purposive sampling with criteria as General Banking in Indonesia who provide financial report and traded during period 2004 through 2007 and forwarded to Bank Indonesia. The Data is based on publicity Indonesia Banking Directory since 2004 to 2007. Obtained by amount sampel as much 102 company from 136 banking company in Indonesia 2004-2007 period. Analysis technique used is doubled regression with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial and also f-statistic to test the truth of collectively influence in level of significance 5%. Others also done a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. During research period show as data research was normally distributed. Based on multicolinierity test, heteroscedasticity test and autocorrelation test variable digressing of classic assumption has not founded, its indicate that the available data has fulfill the condition to use multi linier regression model. From the result of analyse indicate that data CAR, NIM, NPL, and BOPO in partial significant toward earning changes big bank, while only BOPO and NIM have an significant effect to Earning Changes small bank.
AGENCY COST TO DIVIDEND PAYOUT RATIO Imam, Nur; Prasetiono, Prasetiono
Jurnal Analisis Bisnis Ekonomi Vol 9 No 2 (2011)
Publisher : Universitas Muhammadiyah Magelang

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

Abstract

Penelitian ini dilakukan untuk menguji pengaruh biaya keagenan terhadap kebijakan dividen (dividen payout ratio). Dalam hal ini, biaya keagenan diwakili oleh kepemilikan insider, kepemilikan institusional, collateralizable asset, debt to total assets, dan firm size. Pada dasarnya, tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh biaya keagenan terhadap kebijakan dividen (dividen payout ratio). Sampel dalam penelitian menggunakan metode purposive sampling pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia dalam 2005-2009. Alat analisis yang digunakan dalam penelitian ini adalah regresi berganda. Hasil analisis menunjukkan bahwa variabel kepemilikan institusional dan variabel ukuran perusahaan berpengaruh positif dan signifikan terhadap DPR. Penelitian ini juga menemukan bahwa collateralizable assets memiliki pengaruh negatif dan signifikan terhadap DPR. Variabel lain dalam penelitian yang kepemilikan insider dan debt total asets tidak mempengaruhi secara signifikan terhadap DPR. Hasil estimasi regresi menunjukkan kemampuan prediksi model 45% sedangkan sisanya 55% dipengaruhi oleh faktor lain di luar model yang belum termasuk dalam penelitian.