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HERMAN RUSLIM
Fakultas Ekonomi Dan Bisnis, Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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Journal : Jurnal Akuntansi

 1 
The Effect Of Financial Ratio On Company Value With Inflation As A Moderation Variable Herman Ruslim; Michael Michael
Jurnal Akuntansi Vol. 23 No. 1 (2019): January 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i1.458

Abstract

This study empirically examines the effect of capital structure, company growth, and profitability on firm value with inflation as a moderating variable in issuers in 2012-2015. The sample of this study was 245 issuers. The research method uses the Generalized Method of Moments (GMM) method. The result of this study is indicated that partially positive and significant effect on firm value (PBV) is the capital structure variable (DAR) and profitability (ROA), while company growth (growth) partially has a negative and no significant effect on firm value. Therefore, inflation moderates the effect of the relationship of profitability on firm value. The result of Simultaneous test showed that there is a significant effect of capital structure, company growth, profitability, and inflation simultaneously on firm value. This is indicated by the result of R-squared 19.3141% which indicated that variations in company value can be explained by variable capital structure, company growth, profitability and inflation of 19.3141% and the remaining 80.6859% explained by other factors.
The Effect Of Capital Aset And Liability Ratio On Non-Performing Loan Herman Ruslim; Christopher Hartawan Bengawan
Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.612

Abstract

The purpose of this study is to analyze the effect of capital adequacy ratio (CAR), loan to deposit ratio (LDR) and inefficiency on non-performing loans at commercial banks in Indonesia. The population used as the object of research amounted to 45 banks, while only 41 banks that fit the research criteria and serve as a research sample. The research period is 2016-2018, so the amount of data observed is 123 data. This study uses panel data with secondary data types. This research was processed by multiple linear analysis of panel data with the help of software e-views version 9.00. The result showed that CAR, LDR, and inefficiency simultaneously affected NPL. Partially, CAR showed a negative result but does not significantly influence NPL. While LDR and inefficiency proved to be a positive and significant effect on NPL.
Co-Authors Anneke Maria Indriastuti Christopher Hartawan Bengawan Christopher Hartawan Bengawan Della Noviyanti Ellyana Ellyana Felicia Grace Stephanie I Gede Adiputra Ieneke Santoso Ivenny Cecilia Jennifer Irawan Jesica Kezia Kusuma Jessica Irawan Jolly Lim Michael Michael Novelia Melodie Renny Muspyta Renny Muspyta Sean Matthew Henry Sharon Angelina Wijaya Sherly Lie Wardani Sherren Christina Florenza Vania Vashtiany Sofyan Velecia Apriana Yehezkiel Handranata Yurika