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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

PENGARUH LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP PROFITABILITAS YANG DIMODERASI OLEH GOOD CORPORATE GOVERNANCE (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018) Putri Meidiana Shavira; halim herman Edyanus; Fitri fitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was aims to examine the effect of Loan to Deposit Ratio, Non Performing Loan and Operating Cost of Operating Income on Profitability with Good Corporate Governance as a moderating variable. Loan to Deposit Ratio, Non Performing Loan and Operating Cost of Operating Income are measured by using the published companies annual report, and the company's Profitability is measured by using ROA. The research method used in this research was quantitative method that aimed to examine Good Corporate Governance in moderating the effect of Loan to Deposit Ratio, Non Performing Loan and Operating Cost of Operating Income on Profitability. This research used 29 banking companies as the sample. The sample was chosen used purposive sampling that the companies must be listed in Indonesia Stock Exchange, and publishing a complete annual report and GCG report during period 2014-2018. To analysis the data, this research used Moderated Regression Analysis by using Statistical Package for the Social Sciences (SPSS). The results of this study indicate that, Loan to Deposit Ratio and Operating Cost of Operating Income have a significant yet negative effect on Profitability. while Non Performing Loan have a non significant and negative effect on profitability. Loan to Deposit Ratio, Non Performing Loan and Operating Cost of Operating Income that moderated by Good Corporate Governance have a significant and positive effect on Profitability.Keywords : Loan to Deposit Ratio, Non Performing Loan, Operating Cost of Operating Income, Good Corporate Governance, Profitability.
PENGARUH CSR DISCLOSURE DAN CAPITAL STRUCTURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING DI PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2011-2015 Sri Wahyuni; Edyanus Herman Halim; Rendra Wasnury
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of CSR disclosure and capital structure on firm value with financial performance as intervening variable. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). The ecosystem variable in this research is capital structure and CSR Disclosure, while intervening variable is financial performance and dependent variable is firm value. This study has a population of 137 companies in manufacturing companies listed on the Indonesia Stock Exchange period 2011- 2015. This research uses purposive sampling technique and sample which fulfill as many as 44 companies. The method of data processing using multiple regression analysis and regression of moderation. SPSS software version 21.00. The results showed that CSR disclosure variable has a direct influence on financial performance. CSR disclosures have a direct influence on corporate value. Capital structures have a direct influence on financial performance. Capital structure has a direct influence on company value. Corporate value has a direct influence on financial performance. CSR disclosure has a direct influence on the value of a company mediated by financial performance. Capital structure has a direct influence on firm value mediated by financial performance.Keywords: CSR disclosure, capital structure, corporate value, financial performance
ANALISIS PENGARUH KEBIJAKAN PENDANAAN DAN LABA DITAHAN TERHADAP NILAI PERUSAHAAN DENGAN SET KESEMPATAN INVESTASI SEBAGAI VARIABEL MEDIASI (STUDI PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2009-2013) Maya Pidna Sari; Yulia Efni; Edyanus Herman Halim
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to know the analysis of direct and indirect effect in financing decision and retained earnings mediated by the investment opportunity set to the value of the company at the company LQ-45 listed the Indonesian Stock Exchange in period of the 2009-2013. There were 45 companies in this study that become the population LQ-45 and the sample consisting of 22 companies with the number N of data as much as 110. The sampling technique is based porposive sampling. Analysis of the data use descriptive analysis and path analysis. The result of this study indicates that financing decision effects significantly to investment opportunity set directly, retained earnings influences significantly to investment opportunity set directly, financing decision influence significantly to the value of the company directly, retained earnings effect insignificantly on firm value directly, Investment opportunity set effects significantly to firm value directly. It means that investment opportunity set is capable of mediating the relationship between financing decision and retained earnings to firm value.Keywords: financing decision, retained earnings, investment opportunity set and firm value
PENGARUH PROFITABILITAS, CAPITAL INTENSITY DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA P ERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PADA TAHUN 2018-2020 Ramadhan Putra Nanda; Halim Herman Edyanus; Haryetti Haryetti
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 2 (2022): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the effect of profitability, capital intensity, and leverageon earnings management. The population in this study includes manufacturingcompanies in the industrial sector and consumer goods listed on the IndonesiaStock Exchange (IDX) in 2018-2020 as many as 51 companies. The samplingtechnique used was purposive sampling method with the number of samples thatmet the criteria as many as 27 companies. Statistical Program for Social Science(SPSS) is used as a method to analyze the data that has been obtained. The resultsshowed that profitability, capital intensity and leverage had a significant positiveeffect on earnings management Keywords: Profitability, Capital Intensity, Leverage, Earnings Management