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Analisis Pengaruh Faktor Internal Bank Terhadap Npl Dan Aplikasi Loan Loss Ratio-Based Model Maryandi, Muhammad Samsul; Yaya, Rizal; Supriyono, Edi
208-7721
Publisher : Jurnal Bisnis Teori & Implementasi

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Penelitian ini bertujuan untuk menganalisis pengaruh faktor internal bank (ekspansi kredit, effisiensi opersional, bunga kredit dan NPL periode sebelumnya) terhadap NPL dan mengukur sensitivitas kerugian sistematis setiap jenis kredit pada Bank Umum Konvensional di Indonesia. Akibat meningkatnya rasio NPL di Indonesia pada beberapa periode terakhir, maka penelitian ini penting untuk dilakukan.Penelitian ini memiliki beberapa keunggulan dibandingkan penelitian sebelumnya, seperti penggunaan model GMM dengan sampel 97 bank, periode kuartal II 2013-kuartal II 2015. Selain itu, digunakan juga Loan Loss Ratio-Based Model untuk mengukur sensitivitas kegagalan kredit dengan sampel seluruh Bank Umum Konvensional berdasarkan kelompoknya, periode Januari 2011-Juni 2015. Hasil analisis Generalized Method of Moment membuktikan bahwa ekspansi kredit, effisiensi operasional, bunga kredit dan NPL satu periode sebelumnya secara individu berpengaruh positif terhadap NPL, sedangkan NPL dua periode sebelumnya disimpulkan berpengaruh negatif. Sementara itu, berdasarkan analisis Loan Loss Ratio-Based Model, kredit modal kerja pada Bank BUMN, kredit investasi pada Bank BUSN dan BPD, dan kredit konsumsi pada Bank Asing-Campuran disimpulkan memiliki tingkat sensitivitas kegagalan tertinggi disetiap kelompok bank. Namun secara keseluruhan, kredit investasi pada kelompok BPD menjadi kredit dengan tingkat sensitivitas tertinggi diantara jenis kredit yang ada pada Bank Umum Konvensional, sedangkan terendah adalah kredit konsumsi pada kelompok Bank BUMN.

Variabel â Variabel Yang Dapat Memengaruhi Peringkat Obligasi (Studi Kasus Perusahaan Non Keuangan dan Non Jasa yang Terdaftar di Bursa Efek Indonesia) Tensia, Kurnia Oktavianti; Yaya, Rizal; Supriyono, Edi
208-7721
Publisher : Jurnal Bisnis Teori & Implementasi

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In this thesis, the author examines the variables that can affect the bond ratings issued by rating agency PT. PEFINDO on non-financial companies and non-services that are listed in the Indonesia Stock Exchange. Variables that are used to influence bond ratings that leverage ratio, liquidity ratio, profitability, productivity ratio, firm size, maturity and independent commissioners.The samples used were 116 with conventional bonds, to publish financial statements, have complete data, have positive earnings and bonds with AAA-BBB ratings during the observation period 2004 to 2013. Testing the hypothesis in this study using logistic regression.The results showed there are several variables that can affect the bond ratings and there are several variables that do not affect the bond ratings. Variables that can affect the bond ratings of variable leverage ratios, profitability ratios, company size, maturity, and independent commissioner. Meanwhile, the variables that do not affect the bond ratings of variable liquidity ratio and the productivity ratio.

Variabel – Variabel Yang Dapat Memengaruhi Peringkat Obligasi (Studi Kasus Perusahaan Non Keuangan dan Non Jasa yang Terdaftar di Bursa Efek Indonesia) Kurnia Oktavianti Tensia; Rizal Yaya; Edi Supriyono
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 6, No 2 (2015): Oktober 2015
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v6i2.2525

In this thesis, the author examines the variables that can affect the bond ratings issued by rating agency PT. PEFINDO on non-financial companies and non-services that are listed in the Indonesia Stock Exchange. Variables that are used to influence bond ratings that leverage ratio, liquidity ratio, profitability, productivity ratio, firm size, maturity and independent commissioners.The samples used were 116 with conventional bonds, to publish financial statements, have complete data, have positive earnings and bonds with AAA-BBB ratings during the observation period 2004 to 2013. Testing the hypothesis in this study using logistic regression.The results showed there are several variables that can affect the bond ratings and there are several variables that do not affect the bond ratings. Variables that can affect the bond ratings of variable leverage ratios, profitability ratios, company size, maturity, and independent commissioner. Meanwhile, the variables that do not affect the bond ratings of variable liquidity ratio and the productivity ratio.

Analisis Pengaruh Faktor Internal Bank Terhadap Npl Dan Aplikasi Loan Loss Ratio-Based Model Muhammad Samsul Maryandi; Rizal Yaya; Edi Supriyono
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 6, No 2 (2015): Oktober 2015
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v6i2.2530

Penelitian ini bertujuan untuk menganalisis pengaruh faktor internal bank (ekspansi kredit, effisiensi opersional, bunga kredit dan NPL periode sebelumnya) terhadap NPL dan mengukur sensitivitas kerugian sistematis setiap jenis kredit pada Bank Umum Konvensional di Indonesia. Akibat meningkatnya rasio NPL di Indonesia pada beberapa periode terakhir, maka penelitian ini penting untuk dilakukan.Penelitian ini memiliki beberapa keunggulan dibandingkan penelitian sebelumnya, seperti penggunaan model GMM dengan sampel 97 bank, periode kuartal II 2013-kuartal II 2015. Selain itu, digunakan juga Loan Loss Ratio-Based Model untuk mengukur sensitivitas kegagalan kredit dengan sampel seluruh Bank Umum Konvensional berdasarkan kelompoknya, periode Januari 2011-Juni 2015. Hasil analisis Generalized Method of Moment membuktikan bahwa ekspansi kredit, effisiensi operasional, bunga kredit dan NPL satu periode sebelumnya secara individu berpengaruh positif terhadap NPL, sedangkan NPL dua periode sebelumnya disimpulkan berpengaruh negatif. Sementara itu, berdasarkan analisis Loan Loss Ratio-Based Model, kredit modal kerja pada Bank BUMN, kredit investasi pada Bank BUSN dan BPD, dan kredit konsumsi pada Bank Asing-Campuran disimpulkan memiliki tingkat sensitivitas kegagalan tertinggi disetiap kelompok bank. Namun secara keseluruhan, kredit investasi pada kelompok BPD menjadi kredit dengan tingkat sensitivitas tertinggi diantara jenis kredit yang ada pada Bank Umum Konvensional, sedangkan terendah adalah kredit konsumsi pada kelompok Bank BUMN.

THE INFLUENCE OF FINANCIAL STABILITY, NATURE OF INDUSTRY, CHANGE IN AUDITOR, CHANGE IN DIRECTOR ON FINANCIAL STATEMENT FRAUD WITH AUDIT COMMITTEE AS A MODERATION VARIABLE Edi Supriyono; Dyah Permata, Evi
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 2 No. 6 (2024): JUNE
Publisher : Adisam Publisher

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This research aims to determine the influence of Fraud Diamond Theory on financial statement fraud.This research uses a sample of manufacturing companies in the manufacture listed on the Indonesia Stock Exchange using the Purposive Sampling method. This research is quantitative research using primary data based on financial reports published by the Indonesian Stock Exchange. The sample in this study was 375. Hypothesis testing in this study used multiple regression analysis and MRA (Moderated Regression Analysis) through the EViews 12 application. Based on the results of the analysis carried out, it was found that (1) Financial stability had a positive effect on financial statement fraud, (2) Nature of industry had a positive effect on financial statement fraud, (3) Change in Auditor had a positive effect on financial statement fraud, (4) Change in director did not influence on financial statement fraud, (5) Audit committee is a non-moderating variable of financial stability on financial statement fraud, (6) Audit committee is a non-moderating variable of change in auditor on financial statement fraud. This research can provide insight as well as knowledge about how one financial statement fraud can be measured using the Beneish M Score formula. The results of this research can be used by companies to produce financial reports that are free from fraudulent practices and to identify patterns and methods of fraud that may occur. This allows for the implementation of effective preventive measures and increased supervision to reduce the risk of fraud in the future. The study focuses only on manufacturing companies listed on the Indonesian stock exchange for the period 2018-2022 and uses the Beneish M-score formula as a measure to detect fraudulent financial reporting.

PERBEDAAN USAHATANI KANGKUNG DARAT (Ipomoea aquatica) SISTEM ORGANIK DAN ANORGANIK Supriyono, Edi; Ardisela, Dawud; Rani, Ismarani
CEFARS : JURNAL AGRIBISNIS DAN PENGEMBANGAN WILAYAH Vol. 2 No. 1 (2010): CEFARS : JURNAL AGRIBISNIS DAN PENGEMBANGAN WILAYAH
Publisher : Fakultas Pertanian Universitas Islam 45 (UNISMA) Bekasi

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Different farming Ipomoea aquatica system of organic and inorganicin Agro Cilangkap Garden of Jakarta. This research uses experimental methods that the application of inorganic and organic system susing pairedplots. In the applied organic farming plots with technology and control of plant pests.The results showed Ipomoea aquatica farming land with organic systemis more favorableto the 88.89% difference with in organic systems. Break Even Point (BEP) and theamountof productionvalue to the organic and inorganic system sisabove thevalue of BEP.

PERBEDAAN USAHATANI KANGKUNG DARAT (Ipomoea aquatica) SISTEM ORGANIK DAN ANORGANIK Supriyono, Edi; Ardisela, Dawud; Rani, Ismarani
CEFARS : JURNAL AGRIBISNIS DAN PENGEMBANGAN WILAYAH Vol. 2 No. 1 (2010): CEFARS : JURNAL AGRIBISNIS DAN PENGEMBANGAN WILAYAH
Publisher : Fakultas Pertanian Universitas Islam 45 (UNISMA) Bekasi

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Different farming Ipomoea aquatica system of organic and inorganicin Agro Cilangkap Garden of Jakarta. This research uses experimental methods that the application of inorganic and organic system susing pairedplots. In the applied organic farming plots with technology and control of plant pests.The results showed Ipomoea aquatica farming land with organic systemis more favorableto the 88.89% difference with in organic systems. Break Even Point (BEP) and theamountof productionvalue to the organic and inorganic system sisabove thevalue of BEP.

Analysis of Determinants of Return on Assets at DKI Jakarta Regional Development Bank Using the Partial Adjustment Model Edi Supriyono
KENDALI: Economics and Social Humanities Vol. 3 No. 3 (2025): KENDALI: Economics and Social Sciences Humanities.
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v3i3.662

This study aims to analyze the factors that affect the Return on Assets (ROA) at the Jakarta Regional Development Bank (BPD) using the Partial Adjustment Model (PAM) approach during the 2017–2024 period. The independent variables used include Operating Expenses to Operating Income (BOPO), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Minimum Mandatory Current Account (GWM), and ROA for the previous period (ROA (-1)) as a form of partial adjustment. The estimated results showed that BOPO had a significant negative effect on ROA, while NPL, LDR, and ROA (-1) had a significant positive effect. The reserve requirement does not have a significant influence on ROA. The model passed the test of classical assumptions, including normality, multicollinearity, heteroscedasticity, and autocorrelation, which strengthened the reliability of the results. These findings indicate that operational efficiency and credit risk management strategies are the main keys in increasing the profitability of BPD DKI Jakarta. This research provides important implications for bank management and banking authorities in formulating more effective and sustainable data-based policies.

SELF-CONTROL SEBAGAI MODERASI ANTARA PENGARUH LITERASI KEUANGAN DAN PARENTAL INCOME TERHADAP PERILAKU KEUANGAN MAHASISWA Ramdan, Sugiharto; Supriyono, Edi
Journal of Business and Halal Industry Vol. 1 No. 2 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbhi.v1i2.105

Tujuan penelitian ini adalah untuk menguji pengaruh literasi keuangan dan parental income terhadap perilaku keuangan dengan menggunakan self-control sebagai variabel moderasi pada mahasiswa aktif di Universitas Muhammadiyah Yogyakarta pada tahun angkatan 2018-2021. Jenis penelitian ini adalah penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer, menggunakan metode kuesioner merupakan teknik pengumpulan data yang dilakukan dengan cara memberi seperangkat pertanyaan atau pernyataan secara tertulis kepada responden untuk dijawab. Populasi dalam penelitian ini ditentukan dengan menggunakan non-probabilitas sampling dengan metode convenience sampling sehingga diperoleh sampel sebanyak 100 responden. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA) dengan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif signifikan terhadap perilaku keuangan dan hasil dari parental income tidak berpengaruh terhadap perilaku keuangan. Hasil uji Moderated Regression Analysis (MRA) menunjukkan bahwa self-control mampu memoderasi dan memperkuat pengaruh literasi keuangan terhadap perilaku keuangan dan self-control tidak mampu memoderasi pengaruh parental income terhadap perilaku keuangan. Hal ini semakin kontrol diri (Self control) yang tinggi mampu membuat seorang individu memilih baik buruknya ketika memahami literasi keuangan terhadap perilaku keuangan dan parental income menunjukkan indikator tinggi dan rendahnya parental income tidak mempengaruhi perilaku keuangan mahasiswa dalam mengatur keuangannya meskipun dengan adanya indikator self-control (kontrol diri) yang tinggi. Sumbangan pemikiran dalam ilmu manajemen bisnis khususnya di bidang manajemen keuangan khususnya perilaku keuangan. Terkait literasi keuangan, parental income, dan self-control terhadap perilaku keuangan. Obyek penelitian mahasiswa aktif S1 di Universitas Muhammadiyah Yogyakarta pada angkatan 2018-2021. Variabel yang digunakan dalam penelitian ini adalah literasi keuangan, parental income, dan self control. The aim of this research is to examine the influence of financial literacy and parental income on financial behavior using self-control as a moderating variable among active students at Yogyakarta Muhammadiyah University in the 2018 - 2021 class year. This type of research is quantitative research. The data used in this research is primary data. Using the questionnaire method is a data collection technique that is carried out by giving a set of questions or questions in writing to respondents for them to answer. The population in this study was determined using non-probability sampling with the convenience sampling method so that a sample of 100 respondents was obtained. The analytical method used is Moderated Regression Analysis (MRA) with the SPSS 25 application. The research results show that financial literacy has a significant positive effect on financial behavior and the results of parental income have no effect on financial behavior. The results of the Moderated Regression Analysis (MRA) test show that self-control is able to moderate and strengthen the influence of financial literacy on financial behavior and self-control is not able to moderate the influence of parental income on financial behavior. This means that high self-control can make an individual choose the good and the bad when understanding financial literacy regarding financial behavior and parental income. It shows that indicators of high and low parental income do not influence students' financial behavior in managing their finances even with the presence of self-control indicators (self-control) is high. Contributions of thought in business management science, especially in the field of financial management, especially financial behavior. Regarding financial literacy, parental income, and self-control of financial behavior. Research object for active undergraduate students at Muhammadiyah University of Yogyakarta in the 2018-2021 class. The variables used in this research are financial literacy, parental income, and self-control.

The Role of Dividend Policy in Mediating the Influence of Profitability, Leverage, And Liquidity on Company Value in Manufacturing Companies on the IDX Supriyono, Edi; Latif, Arkanuddin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 11 (2025): April
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i11.279

This research aims to observe the role of Dividend Policy in mediating the influence of Profitability, Leverage and Liquidity on Company Value on the Indonesian Stock Exchange (BEI). This research is a type of quantitative research that tests causal relationships between variables. The data used is secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange and related companies using documentation methods. The objects studied are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The samples used were taken using a purposive sampling method, totaling 297 observation samples from 107 companies. Data analysis was carried out using multiple linear regression and Sobel tests assisted by Eviews 12 software. Based on the findings from research that has been conducted, it shows that: (1) profitability has a significant positive effect on company value, (2) profitability has a significant positive effect on dividend policy, (3) leverage has a significant negative effect on company value, (4) leverage has no effect on dividend policy, (5) liquidity has no effect on company value, (6) liquidity has a significant positive effect on dividend policy, (7) dividend policy has a significant positive effect on company value, (8) dividend policy is able to mediate the effect of profitability on company value, (9) dividend policy is not able to mediate the effect of leverage on company value, (10) dividend policy is able to mediate the effect of liquidity on company value. The results of this research can be used as a reference by management in the decision-making process for the company, as well as considerations in making investment decisions by investors.

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