Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

PENGARUH DEBT TO EQUITY RATIO (DER) DAN DEBT TO ASSET RATIO (DAR) TERHADAP KINERJA PERUSAHAAN DI SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Azzalia Feronicha Wianta Efendi; Seto Sulaksono Adi Wibowo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.594 KB) | DOI: 10.30871/jama.v1i2.503

Abstract

Comparison between self-capital and foreign capital structured in capital structure into an instrument used by companies to plan and take debt usage policies in maximizing profits and stock prices company. Banking in conducting its operational activities must have a large enough capital and well structured, in order to avoid the financial problems. To attract investors, banks are urged to improve their performance that can be assessed from bank financial statements in providing information to investors. This study aims to determine the partial influence of capital structure proxyed with leverage ratios those are Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) to company performance seen from its profitability with Return on Asset (ROA) and Return on Equity (ROE) of banking companies for 3 years. This study used a sample of 30 banks for 3 years from 2013-2015 by using panel data regression analysis. The results showed partially DER variables affect the ROA and ROE, and partially DAR variables affect the ROA and no effect on ROE. This study is limited to a banking company only and within 3 years, it should be able to use other corporate sectors and longer periods of time. Further research is expected to add research variables, corporate sectors, samples and add to the study period. Keywords: Capital Structure, Banking, Corporate Performance, Leverage, Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Return on Assets (ROA), Return on Equity (ROE)
EFFECT OF FINANCIAL PERFORMANCE AGAINST MARKET PERFORMANCE IN BANKING Desry Ponisa Putra; Seto Sulaksono Adi Wibowo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.965 KB) | DOI: 10.30871/jama.v2i1.723

Abstract

This study aims to examine the effect of the financial performance of the banking market performance. This study used a sample of banking companies listed in Indonesia Stock Exchange 2011-2013. Financial Kineja measured using CAMEL (Capital, Asset Quality, Management, Earnings and Liquidity). market-based financial performance is measured by stock returns, variable we used in this study are the independent variables which covers CAR, DER, ROA, LDR. Data research using panel data and methods of data analysis using simple linear regression. influence the financial performance against the performance of the market is not particularly a significant impact on the performance of banks.
THE EFFECT OF WORKING CAPITAL ON FIRM PERFORMANCE Indah Wahyuni; Seto Sulaksono Adi Wibowo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 2 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.21 KB) | DOI: 10.30871/jama.v2i2.946

Abstract

This study aims to examine the effect of working capital on firm performance. To implement the operating activities, the company should be able to manage good working capital. Good working capital management can help to enhance the firm performance in the eyes of investors. In this research, working capital is measured using working capital turnover, inventory turnover, days of supply, and cash conversion cycle as independent variables, while firm performance is measured using net profit margin as the dependent variable. The sample of this research is a manufacturing company listed in Indonesia Stock Exchange (IDX) period 2014-2016. Samples were taken by using purposive sampling and meeting the sample criteria. The anaysis technique used in this research is multiple regression analysis by using t test. The results of the study found that working capital turnover, days of supply, and cash conversion cycle negatively affect the performance of the company. While the variable of inventory turnover shows that inventory turnover has a positive effect on firm performance.
SUPPLY CHAIN PERFORMANCE DAN KINERJA PERUSAHAN Seto Sulaksono Adi Wibowo; Aditya Wirangga
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 1 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1007.323 KB) | DOI: 10.30871/jama.v3i1.1113

Abstract

This study aims to examine the effect of supply chain performance on firm performance. Supply chain performance is proxyed using inventory turnover and days of supply as independent variables, while company performance is proxyed using the net profit margin as the dependent variable. This research use manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2016 period as samples. The purposive sampling method is used to matches the sample criteria. The analysis technique used in this study is multiple regression analysis using the t test. The results of the study found that the inventory turnover variable has a positive influence on company performance, while the days of supply variable has a negative influence on company performance.