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All Journal Global Financial Accounting Journal Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia
Serly Serly
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Global Financial Accounting Journal

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Analisis Pengaruh Karakteristik Bank terhadap Profitabilitas Bank pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly Serly; Tiffany Tiffany
Global Financial Accounting Journal Vol 3 No 2 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This research has a purpose to analyze the effect of bank characteristics on bank profitability in company listed on Indonesia Stock Exchange. Return on assets, return on equity, and net interest margin as the proxy of profitability as the dependent variable. The independent variables are non-performing loans, loan loss provision, inflation rate, deposits, interest margin, bank size, capital ratio, and loans. The sample processed in this research are bank company listed in Indonesia Stock Exchange within 2013-2017. The data is processed by a statistic software with panel regression method to be analyzed. The result shows that non-performing loans, loan loss provision, inflation rate, deposits, bank size, and loans had no significant effect on return on assets. In contrast, interest margin had a significant negative effect on return on assets. Non-performing loans, capital ratio, and loans had significant positive effect on return on equity, whereas loan loss provision and deposits had significant positive effect on return on equity. But inflation rate, interest margin, and bank size had no significant effect on return on equity. Non-performing loans, capital ratio, and loans had significant positive effect on net interest margin, whereas loan loss provision and deposits had significant positive effect on net interest margin. But inflation rate, interest margin, and bank size had no significant effect on net interest margin.
Analisis Pengaruh Karakteristik Dewan Dan Struktur Kepemilikan Terhadap Pengungkapan Sukarela Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Serly Serly
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris pengaruh karakteristik dewan dan struktur kepemilikan terhadap pengungkapan sukarela yang disajikan pada laporan tahunan. Populasi yang digunakan adalah laporan lahunan perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan tahun 2010 hingga tahun 2014 dengan metode purposive sampling. Terdapat 35 item dalam mendeteksi tingkat pengungkapan sukarela. Hasil penelitian ini menjelaskan bahwa independen variabel yang berpengaruh signifikan pada tingkat pengungkapan sukarela antara lain kepemilikan pemerintah dan kepemilikan manajerial. Variabel jumlah pemegang saham, ukuran dewan direksi, jumlah komisaris independen, kepemilikan asing, kepemilikan institusi, dan jumlah pemegang saham tidak memiliki pengaruh yang signifikan terhadap pengungkapan sukarela.
Pengaruh Perlambatan Ekonomi Global dan Kinerja Keuangan Bank terhadap Pengembalian Saham Bank-Bank Komersial di Bursa Efek Indonesia Acik Agfiyani; Serly Serly
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v3i1.436

Abstract

This study aims to determine the effect of global economic slowdown and bank financial performance on the return of shares of commercial banks on the IDX. The independent variables used are NIM, NPL, CAR, LDR, Indonesian GDP, Chinese GDP, and American GDP. This study uses a sample of 31 commercial banks listed on the IDX in the period 2013-2017. The results of the study state that China's GDP and NPL have a positive effect on stock returns. The independent variable of American GDP has a negative effect on stock returns. Whereas NIM, CAR, LDR, and Indonesian GDP are declared not to affect stock returns.
Co-Authors Acik Agfiyani Chintia Sinurat Cristin Indah Rani Sihombing Delfin Delfin Doni Irawan Saragih Feby Sofiana Tambun Saribu Jefri Jefri Lazarus Lazarus Lulu Jola Uktolseja Melda Agnes Manuhutu Merry Pretty Natasya Virginia Leuwol Oxana Karanina Rahmilawati Ritonga Reiner Reiner Ria Angelina Sijabat Roniah Ritonga Samuel Samuel Tiffany Tiffany Wesly Ifania Silalahi Yulika Aghnesia Manik