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All Journal Akuntansi Krida Wacana Jurnal Muara Ilmu Ekonomi dan Bisnis PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Akuntansi International Journal of Social Science and Community Service
Rosmita Rasyid
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Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Veterinary

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Analisis Pengaruh Mekanisme Good Corporate Governance dan Profitabilitas Perusahaan Terhadap Peringkat Obligasi Rasyid, Rosmita; Kostaman, Ervina Joice
Akuntansi Krida Wacana vol. 13 no. 1 April 2013
Publisher : Akuntansi Krida Wacana

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Abstract

PENGARUH KINERJA BANK ATAS DANA PIHAK KETIGA Rasyid, Rosmita
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 1, No 2 (2017): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v1i2.956

Abstract

Bank capital structure comes more from the third party fund than banking owner. Banking customers is almost impossible to control the actions of managers in the distributions of funds. Control of banking operations regulated by several provisions made by monetary authorities. Banking customers can monitor the progress by viewing the performance of the bank. The purpose of this study is to see how the performance of the bank influent the third party fund. Bank performance variables are NPL (Non Performing Loan), NIM (Net Interest Margin) dan LDR (Loan to Deposit Ratio) dan third party fund variables are Savings and Deposits. This study uses data that is state-owned bank in Indonesia in 2003-2012.The data were analyzed by EVIEWS program. The results showed that NPL does not significantly influence the placement of customers funds, but, NIM have positive affect and LDR have negative affect. The results of this study are expected to contribute for the customers in deciding the placement of funds in the bank and for the IAI compartments and OJK to set accounting standards to improve the quality of reporting banksKeywords: Bank Performance, LDR, NIM, NPL, Third Party Fund
PENGARUH KINERJA KEUANGAN TERHADAP KEBIJAKAN DIVIDEN (STUDI PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BEI) Rasyid, Rosmita
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2, No 1 (2018): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v2i1.1744

Abstract

Pemegang saham berkepentingan untuk memperoleh pengembalian investasinya secara berkala dalam bentuk dividen yang dibagikan oleh perusahaan.Agar dapat membagi dividen perusahaan haruslah memiliki kinerja keuangan  yang sehat.Penelitian empiris mengenai pengaruh kinerja keuangan terhadap kebijakan dividen yang selama ini sering dilakukan adalah atas perusahaan manufaktur yang memberikan hasil yang berbeda-beda dan  masih sedikit penelitian yang dilakukan pada industri perbankan.Tujuan penelitian ini dilakukan untuk melihat bagaimana pengaruh kinerja keuangan yang tercermin dari rasio-rasio keuanganterhadap kebijakan dividen pada industri perbankan. Kinerja keuangan perbankan ditinjau dari sisi kemampulabaan, permodalan dan likuiditas  yang dalam hal ini dicerminkan dari rasio Return on Asset (ROA), Return On Equity (ROE), Net Interest Margin (NIM),Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), dan Loan to Deposit Ratio (LDR) dan kebijakan dividen dicerminkan dari rasio Dividend Payout Ratio (DPR). Penelitian dilakukan pada industri perbankan yang go public di Bursa Efek Indonesia pada periode 2010-2014.Terdapat 29  perusahaan bank yang go public di Bursa Efek Indonesia pada periode 2010-2014. Penelitian ini menggunakan analisis regresi berganda yang diolah dengan EVIEWs. Hasil penelitian menunjukkan variabel ROA, CAR dan LDR berpengaruh negatif signifikan terhadap DPR, namun variabel NIM, NPL dan ROE tidak berpengaruh secara signifikan terhadap DPR.Keywords: KinerjaKeuangan, Bank, KebijakanDividen
PENGARUH INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Kurniawati, Herni; Rasyid, Rosmita; Setiawan, Fanny Andriani
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 4, No 1 (2020): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v4i1.7497

Abstract

Tujuan penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Metode penelitian yang digunakan adalah regresi data panel dengan teknik pengambilan sampel purposive sampling yang menghasilkan jumlah sampel sebanyak 64 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan dengan menggunakan tahun pengamatan yaitu 2015-2017. Jenis data yang digunakan adalah data sekunder. Data diperoleh dari laporan keuangan yang diambil dari www.idx.com. Penelitian ini dibantu dengan program software eviews 9. Hasil penelitian ini membuktikan bahwa Intellectual capital yang diukur dengan Capital employed efficiency (VACA) berpengaruh positif signifikan terhadap kinerja keuangan perusahaan manufaktur. Pengukuran intellectual capital yang diukur dengan Human capital efficiency (VAHU) berpengaruh positif terhadap kinerja keuangan perusahaan. Pengukuran intellectual capital yang diukur structural capital efficiency yang berpengaruh positif terhadap kinerja keuangan perusahaan. Dan ukuran perusahaan manufaktur tidak berpengaruh terhadap kinerja keuangan perusahaan.  The purpose of this study aims to determine and analyze the effect of intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) and company size on the company's financial performance. The research method used is panel data regression with purposive sampling technique that produces a total sample of 64 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using observation years 2015-2017. The type of data used is secondary data. Data obtained from financial reports taken from www.idx.com. This research was assisted with a software eviews 9. The results of this study prove that Intellectual capital as measured by Capital employed efficiency (VACA) has a significant positive effect on the financial performance of manufacturing companies. Intellectual capital measurement as measured by Human capital efficiency (VAHU) has a positive effect on the company's financial performance. Intellectual capital measurement that is measured structural capital efficiency that affects the company's financial performance. And the size of the manufacturing company has no effect on the company's financial performance.
Analisis Pengaruh Mekanisme Good Corporate Governance dan Profitabilitas Perusahaan Terhadap Peringkat Obligasi Rosmita Rasyid; Ervina Joice Kostaman
Jurnal Akuntansi vol. 13 no. 1 April 2013
Publisher : Jurnal Akuntansi

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Abstract

PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Chinthia Surya Wijaya; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21491

Abstract

The purpose of this study is to obtain empirical evidence on the effect of liquidity, profitability, leverage and activity ratios on financial distress in property and real estate companies listed in Indonesia Stock Exhange during 2017-2019. The sample was selected using purposive sampling method with a total sample of 135 companies. This study uses secondary data which was tested using logistic regression analysis and helped by Eviews 11. The results of this study showed that profitability ratio has a negative effect on financial distress while the liquidity ratio, leverage and activity have no effect on financial distress. The implication of this research is the importance of increasing the profitability ratio to provide good signal to investors that the company finances are in a healthy condition.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Morika Wijaya; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22490

Abstract

The purpose of this study is to examine factors including profitability, leverage,company size, sales growth and liquidity on company value in manufacturingcompanies listed on the Indonesia Stock Exchange in 2017-2019. This study wasconducted using a purposive sampling method with valid data for 32 samples ofmanufacturing companies listed on the Indonesia Stock Exchange. Data analysis wasperformed using descriptive statistics and regression hypothesis testing using Eviewssoftware version 10. The results of this study indicate that leverage has a positive effect on firm value. Profitability, company size, sales growth, and liquidity have no effect on firm value. The implication of this research is the need for more attention toprofitability, leverage, company size, sales growth and liquidity which are factors thatcan increase firm value
PENGARUH LIQUIDITY, LEVERAGE, TOTAL ASSET TURNOVER, DAN FEMALE DIRECTOR TERHADAP FINANCIAL PERFORMANCE Selsha Gabriella Soeandi; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23494

Abstract

This research aims to have an empirical test on the effect of liquidity, leverage, total asset turnover, and female director toward financial performance on manufacturing firm listed consistently on the Indonesia Stock Exchange during the period of 2017-2020. Sample was selected using purposive sampling method. The total number of samples used was 452 samples. The research data was obtained from financial statements and annual reports, which collected in Microsoft Excel 2016. Data processing techniques using multiple regression analysis and processed by Eviews 12. This research revealed that partially liquidity, leverage, and total asset turnover have positive impact on financial performance, while female director has negative impact on financial performance. Meanwhile,simultaneously the four independent variables have an impact on financial performance. The implication of this study is the need to increase the liquidity, leverage, total asset turnover, and decrease the presence of female director to improving the company’s financial performance which will bring a good signal for investors to have an investment activity.
FAKTOR- FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAN CONSUMER GOODS Gabriella Fortunata; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23635

Abstract

This research aims at how the effect of liquidity, intellectual capital, company size, company age toward financial performance on consumer goods industry listed on the Indonesia Stock Exchange during 2017-2019. The sample on this research was selected using purposive sampling method and the qualified data was 27 companies. Data processing techniques using multiple regression analysis with helped by E-views program series 12 and Microsoft Excel. The results of this study indicate that liquidity and company age has significant positive effect on financial performance. However intellectual capital has no significant positive effect on financial performance, and company size has no significant negative effect on financial performance.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR TAHUN 2017-2020 Kevin Aldri; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25096

Abstract

This research aims to obtain empirical evidence on the influence of financial leverage, net working capital, firm size, profitability, growth opportunity, and capital expenditure on corporate cash holding in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) during the period 2017-2020. This study used purposive sampling methods in sampling and obtained as many as 58 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2020. The study used multiple linear regression analysis. This research conducted data processing using Eviews application version 12 and Microsoft Excel 2019. The results of this study showed that financial leverage, net working capital, and capital expenditure negatively affect cash holding, profitability has a positive effect on cash holding, and firm size and growth opportunity have no effect on cash holding.
Co-Authors Anggela, Nicole Chinthia Surya Wijaya Christianto ATS, Einstein Christianto, Albert Devita, Christina Diputra, Catherine Evelyn Dra. Nurainun M.M.,Ak Bangun Ervina Joice Kostaman Fauzan, Ahmad Fikri Taftazani Gabriella Fortunata Gunawan, Audrey Adelia Harris Kristanto Herni Kurniawati Jaya, Stephen Wahyudi Karaniya , Karaniya Karaniya, Karaniya Kevin Aldri Manalu, Agatha Avhia Dorothea Morika Wijaya Puspita, Elizabeth Christinio Puswita Anhar, Dela Asokawati Putri, Hertarisa Rahadani, Fansisca Puspita Sabdaputra, Ray Selsha Gabriella Soeandi Setiawan, Fanny Andriani Setiawan, Levina Shine, Angel Elaine Simamora, Deviana Stephen Wahyudi Jaya Suhandy , Ricky Sunarko, Calista Sanko Supardi, Eviana Marvina