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All Journal JURNAL BISNIS STRATEGI Journal of Economics, Business, & Accountancy Ventura EKSPANSI Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi International Journal of Asian Business and Management (IJABM) Jurnal Nusantara Mengabdi
Susi Sarumpaet
Lecturer of Faculty Ekonomic - Lampung University
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

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ANALISA PENGARUH PERTUMBUHAN KREDIT, JENIS KREDIT, TINGKAT BUNGA PINJAMAN BANK DAN INFLASI TERHADAP KREDIT BERMASALAH Saputro, Arfan Rachmadias; Sarumpaet, Susi; Prasetyo, Tri Joko
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 11, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.14 KB) | DOI: 10.35313/ekspansi.v11i1.1325

Abstract

Abstract: This research was conducted to analyze the effect of loan growth, loan type, interest and inflation on non-performing loan. Samples were focused on Indonesian commercial banks. Multiple regression linear analysis was used, whereas the samples were obtained using purposive sampling method. Total sample consists of 82 commercial banks with financial statements for the year of 2013 to 2017. Result shows that each variable; loan growth, loan type and interest have a positive effect on non-performing loan. On the other hand, inflation has a negative effect. Keywords: Loan Growth, Loan Type, Interest, Inflation, Non-Performing Loan.
ENVIRONMENTAL DISCLOSURES AND EARNINGS MANAGEMENT : REVIEW AND SYNTHESIS Sarumpaet, Susi
JURNAL BISNIS STRATEGI Vol 15, No 1 (2006): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (866.925 KB) | DOI: 10.14710/jbs.15.1.90-100

Abstract

This paper discusses  the theoretical concept of environmental disclosures and earnings management. Two theories  are used in the framework, namely: fegitimacy theory and political costs theory. According to legitimacy theory, firms will disclose environmental information to their stakeholders in order to maintain legitimacy. On the other hand, political Cost theory asserts that politically visible companies (e.g. large, high profit), are vulnerable to political costs and hence will attempt to reduce the possibility of adverse political attention. In doing so, these firms may convey environmental campaigns through voluntary disclosure and, lobby the politicians by managing earnings. Previous studies have revealed consistency With the arguments above. Studies on environmental disclosures found that firms disclose environmental information to maintain legitimacy. Other studies showed that environmental disclosure is associated with size and industry sector, as the proxies for political costs. Recent investigations also found that firms engaged in earnings management in order to reduce political costs derived environmental litigations, potential environmental regulations and poor environmental performance. It is concluded that more empirical studies are needed to refine the environmental­ related earnings management area, whereas research methodology may be focused on the environmental disclosure area.
Studi Eksperimen Tentang Pengaruh Kinerja Lingkungan dan Sosial Terhadap Penilaian Kredit Perbankan Sarumpaet, Susi; Dewi, Fajar Gustiawaty; Agustina, Yenni; Amelia, Yunia
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.24894

Abstract

Abstract. This study aims to examine the effect of environmental performance, social performance and the interaction of both on the credit risk and recommendation. An experiment was carried out using 42 participants taken from the students of Magister of Management and Magister of Accounting study programs who have taken the Financial Statement Analysis Course and represented bank loan officers. Subjects were divided into 4 groups according to the factorial research design between subjects 2x2. Test results using ANOVA indicate that the company's environmental performance has no effect on environmental risk assessments and credit recommendations by loan officers. Conversely, the better the company's social performance, the lower the risk assessed by the loan officers. Neither does it provide empirical evidence to support for the effect of the interaction of environmental and social performance on credit risk assessments. This study provides empirical evidence in the framework of decision usefulness of non-accounting information in a lending decision by showing how social performance has information content for loan officers. Keywords: creditworthiness; environmental performance; experiment; social performance  Abstrak. Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, kinerja sosial dan interaksi keduanya terhadap risiko dan kelayakan kredit bank. Sebuah eksperimen dilakukan dengan menggunakan partisipan 42 orang mahasiswa magister manajemen dan magister akuntansi ilmu akuntansi yang telah mengambil Mata Kuliah Analisis Laporan Keuangan yang berperan mewakili loan officers. Subyek dibagi menjadi 4 kelompok sesuai dengan desain penelitian faktorial antarsubjek 2x2. Hasil pengujian dengan menggunakan ANOVA menunjukkan bahwa kinerja lingkungan perusahaan tidak berpengaruh terhadap penilaian risiko lingkungan dan rekomendasi kredit oleh loan officers. Sebaliknya, semakin baik kinerja sosial perusahaan, resiko dinilai oleh loan officer semakin rendah dan kredit semakin layak untuk direkomendasikan. Selanjutnya, penelitian ini juga tidak memberikan bukti dukungan empiris atas interaksi kinerja lingkungan dan sosial terhadap penilaian risiko kredit. Penelitian ini menyediakan bukti empiris dalam kerangka kebergunaan informasi non-akuntansi dalam pengambilan keputusan kredit dengan hasil penelitian yang menunjukkan bahwa kinerja sosial memiliki kandungan informasi (information content) bagi loan officers. Kata kunci: eksperiment; kelayakan kredit; kinerja lingkungan; kinerja sosial
Pelatihan Pembuatan Curriculum Vitae dalam Bahasa Inggris yang Berbasis Application Tracking System Suningsih, Sri; Ayuni Putri, Lidya; Hendrawaty, Ernie; Komalasari, Agrianti; Sarumpaet, Susi; Waziana, Winia
Jurnal Nusantara Mengabdi Vol. 3 No. 2 (2024): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v3i2.2979

Abstract

Purpose: One of the most important aspects of creating professional human resources in a company is the recruitment process, in which the company selects the right candidates with the skills and qualifications needed by the company. Applicants who come from college graduates must be able to adapt and be competitive to enter the world of work, and must know and understand how to format a CV that can meet company standards. In line with this, this community service activity aims to provide training in making CVs in English based on the Application Tracking System (ATS). Methodology/approach: The method used was to conduct training in making Curriculum Vitae in English based on the Application Tracking System. Results: The results of this Community Service activity showed that participants experienced increased knowledge regarding how to write a good and appropriate CV based on the Applicant Tracking Platform. Thus, with this job application preparation training, participants can be confident and have a greater opportunity to be superior to their competitors during file selection during the job application process. Limitations: This community service activity cannot identify problems or weaknesses in documents or job application files such as CVs. This training activity contributes to the community, especially students, alumni, and graduates in Bandar Lampung, who are in the process of looking for jobs to broaden their insight and improve their soft skills in writing ideal CVs, and are ATS-friendly so that they have more opportunities to get work and compete for targeted jobs. Contribution: By carrying out community service activities at the Faculty of Economics and Business, University of Lampung, in 2023, it can be concluded that this training activity ran well and improved community skills in writing English CVs based on the Application Tracking System, which is different from the CV they used before participating in this training activity.from the CV they used before participating this training activity.
Corporate Social Responsibility and Intellectual Capital and Their Influence on Annual Report Readability: A Literature Review Novianri, Valentina Rani; Sarumpaet, Susi; Syaipudin, Usep
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7230

Abstract

This research aims to determine the relationship between Corporate Social Responsibility (CSR) performance, Intellectual Capital, and the readability of annual reports as a key communication tool between companies and stakeholders. This research uses a qualitative literature review approach by analyzing several previous studies related to this topic. The results of the analysis show that companies that are actively involved in CSR practices and have strong Intellectual Capital tend to present annual reports with a higher level of readability. This optimal readability has a positive impact on the understanding of various stakeholders, including investors and creditors, which in turn can support better decision-making. The implication is that companies can utilize CSR practices and Intellectual Capital development as a strategy to increase the readability of their annual reports. Therefore, increasing transparency, readability and clear disclosure of information in annual reports can contribute positively to a company's reputation and support long-term business growth. Recommendations for companies involve paying attention to the regulatory and disclosure reform initiatives that regulators have implemented to ensure disclosure is effective and affordable for all stakeholders
The manager’s decision in acknowledging and disclosing environmental liability: A Behavioral Model Sarumpaet, Susi
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 2 (2016): August - November 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.481

Abstract

This study analyzes why managers accrue and disclose environmental liability, which involves managers’ discretions. Using the framework of the Theory of Planned Behavior (Ajzen 1991), this research hypothesizes that a manager’s intention to accrue and disclose environmental liability is influenced by: (1) attitudes (2) subjective norms, and (3) perceived behavioral control of the manager towards accruing and disclosing such information. The data was collected through a survey, employing a questionnaire modified from Weidman (2002). Responses from 50 corporate managers in Lampung Province were analyzed using structural equation model software package SmartPLS. This study finds that a manager’s attitude towards environmental liability is positively associated with his/her decision to accrue and disclose environmental liability. However, there is no evidence that subjective norms and behavioral control are associated with such a decision. An additional test using attitude as a moderating variable provides evidence that both subjective norms and perceived control behavior are positively associated with the attitude towards environmental liability.
Determinan Non-Performing Loan (NPL) Perbankan Kawasan ASEAN Rohadi, Sigit Catur; Sarumpaet, Susi; Syaipudin, Usep
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2331

Abstract

There are numerous factors that influence Non-Performing Loan (NPL) in the banking sector. This research aims to examine empirical evidence regarding factors affecting NPL, namely GDP Growth, inflation, reference interest rates, loan growth, Capital Adequacy Ratio (CAR), and Current Account Saving Account (CASA). The novelty of this research is proposing CASA as a new independent variable influencing NPL. Population of this research comprises all banks listed in the Forbes Global 2000 released in May 2022, located within ASEAN countries, and possessing financial information relevant to variables at the study period. The data were processed using panel data regression, using Fixed Effect Model. This research finds that, GDP Growth, CAR, and CASA were not proven to have a significant impact on NPL. However, inflation, central bank interest rates, and loan growth were found to have a negative impact on NPL. This study contributes primarily to monetary authorities in the ASEAN region.
Co-Authors agustina, yenni Amelia, Yunia Ayuni Putri, Lidya Dewi, Fajar Gustiawaty Ernie Hendrawaty Komalasari, Agrianti Novianri, Valentina Rani Rohadi, Sigit Catur Saputro, Arfan Rachmadias Suningsih, Sri Syaipudin, Usep Tri Joko Prasetyo Winia Waziana