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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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Pengaruh Profitability, Non Performing Loan, dan Firm Size terhadap Corporate Value Sharon Angelina Wijaya; Herman Ruslim
Jurnal Manajerial Dan Kewirausahaan Vol 4, No 2 (2022): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v4i2.18255

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh profitabilitas, non performing loan dan ukuran perusahaan terhadap nilai perusahaan secara simultan dan parsial. Sampel pada penelitian ini adalah perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2018-2020. Teknik analisis data menggunakan analisis regresi berganda, uji-F, uji-t dan uji koefisien determinasi. Sampel dipilih dengan metode purposive sampling yang berjumlah 24 perusahaan. Analisis data menggunakan program Eviews 10. Secara simultan, menunjukkan profitabilitas, non performing loan dan ukuran perusahaan berpengaruh terhadap nilai perusahaan. Secara parsial, menunjukkan profitabilitas berpengaruh terhadap nilai perusahaan, non performing loan tidak berpengaruh terhadap nilai perusahaan, ukuran perusahaan berpengaruh terhadap nilai perusahaan.  The purpose of this research is to analyze the influence of profitability, non performing loan and firm size on corporate value simultaneously and partially. The population of this research are the listed banking firms in the Indonesia Stock Exchange (IDX) from 2018-2020 period. The data analysis technique used multiple regression analysis, F-test, t-test and coefficient determination test. Sample was selected using purposive sampling method amounted to 24 firms. Data processed using Eviews 10 program. Simultaneously, the result of this study shows that profitability, non performing loan and firm size do affect corporate value. Partially, the result of this tudy shows that profitability does affect corporate value, non performing loan does not affect corporate value, firm size does affect corporate value.
Dampak Rasio Keuangan Dan Good Corporate Governance Terhadap Nilai Perusahaan Velecia Apriana; Herman Ruslim
Jurnal Manajerial Dan Kewirausahaan Vol 3, No 2 (2021): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v3i2.11900

Abstract

This study aims to examine the effect of financial ratios (liquidity, profitability, and free cash flow) and good corporate governance (independent board of commissioners) on firm value by using time-series data of property and real estate companies listed in Indonesia Stock Exchange in the period of 2015-2019. The samples of this study were 33 firms (165 observations). The method used in this study is multiple panel data regression analysis using E-Views 10.0 software. Firm value is measured by Tobin’s Q, liquidity is measured by current ratio, profitability is measured by return on equity, free cash flow is measured by free cash flow ratio, and independent board of commissioners is measured by independent commissioners ratio. The results show that liquidity and free cash flow significantly influence firm value, but profitability and independent board of commissioners do not have any significant influence on firm value. Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan (liquidity, profitability, dan free cash flow) dan good corporate governance (independent board of commissioners) terhadap firm value dengan menggunakan data time-series pada perusahaan property dan real estate yang terdaftar di BEI periode 2015-2019. Sampel pada penelitian ini berjumlah 33 perusahaan (165 observasi). Metode yang digunakan dalam penelitian ini adalah panel data regression analysis menggunakan software E-Views 10.0. Firm Value diukur menggunakan Tobin’s Q, liquidity diukur menggunakan current ratio, profitability diukur menggunakan return on equity, free cash flow diukur menggunakan free cash flow ratio, dan independent board of commissioners diukur menggunakan independent commissioners ratio. Hasil penelitian menunjukkan bahwa liquidity dan free cash flow berpengaruh signifikan terhadap nilai perusahaan, tetapi profitability dan independent board of commissioners tidak berpengaruh signifikan terhadap firm value.
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.
PENGARUH CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, BOPO TERHADAP NON-PERFORMING LOAN Christopher Hartawan Bengawan; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 1, No. 1, Maret 2021
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.602 KB) | DOI: 10.24912/jka.v1i1.15068

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh capital adequacy ratio (CAR), loan to deposit ratio (LDR) dan BOPO terhadap non-performing loan pada bank umum di Indonesia. Populasi yang dijadikan obyek penelitian berjumlah 45 perbankan, sedangkan hanya 41 perbankan yang sesuai dengan kriteria penelitian dan dijadikan sampel penelitian. Periode penelitian adalah tahun 2016-2018, sehingga jumlah data yang diobservasi sebanyak 123 data. Penelitian ini menggunakan data panel dengan jenis data sekunder. Penelitian ini diolah dengan analisis linear berganda data panel dengan bantuan software eviews versi 9.00. Hasil penelitian menunjukkan bahwa CAR, LDR dan BOPO secara simultan berpengaruh terhadap NPL. Secara parsial, CAR menunjukkan hasil negatif, namun tidak signifikan berpengaruh terhadap NPL. Sementara LDR dan BOPO terbukti positif dan signifikan berpengaruh terhadap NPL.
PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI Felicia Grace Stephanie; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 1, No. 2, September 2021
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.171 KB) | DOI: 10.24912/jka.v1i2.15090

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan dan mengkaji secara empiris pengaruh rasio keuangan riskbased capital, liquidity, premium growth, underwriting risk, own retention ratio, dan firm size terhadap kinerja keuangan perusahaan asuransi. Sampel yang digunakan dalam penelitian ini adalah 36 perusahaan asuransi umum dan jiwa yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2014-2019. Penelitian ini melakukan pengujian hipotesis dengan menggunakan analisis regresi robust dan program Eviews 9. Analisis regresi robust digunakan karena data dalam penelitian ini merupakan gabungan antara data berdistribusi normal dan data tidak berdistribusi normal. Hasil dari penelitian ini menunjukkan bahwa risk based capital, liquidity, dan firm size berpengaruh secara signifikan terhadap kinerja keuangan perusahaan asuransi (ROA), sedangkan premium growth, underwriting risk, dan own retention ratio tidak berpengaruh secara signifikan terhadap kinerja keuangan perusahaan asuransi (ROA). Secara simultan, seluruh variabel independen secara bersama-sama berpengaruh signifikan terhadap kinerja keuangan perusahaan asuransi (ROA).
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA BERSIH PADA PERUSAHAAN PROPERTI Yehezkiel Handranata; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18125

Abstract

The purpose of this empirical research is to obtain empirical evidence about the influence of a number of the audit committees, a number of the independent commissioners, institutional ownership, managerial ownership, capital structure, and firm characteristic on the growth of net profit on property companies listed on Indonesia’s Stock Exchange from 2015 to 2019. This research uses property company data that were selected using the purposive sampling method which produces 145 data. The data used in this research are secondary data in the form of financial statements. The results of this research show that number of the audit committee, a number of the independent commissioners, institutional ownership, managerial ownership, and capital structure have no significant effect on the growth of net profit, while firm characteristic has a positive effect on the growth of net profit.
PENGARUH ONLINE TRUST, FINANCIAL VALUE, PERCEIVED RISK, TERHADAP PURCHASE INTENTION PADA PENGGUMA MEDIA SOSIAL DI JAKARTA PADA MASA PANDEMI COVID 19 I Gede Adiputra; Herman Ruslim
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.969 KB) | DOI: 10.24912/pserina.v1i1.15385

Abstract

At this time the Trading industry is experiencing a decline in purchases as a result of the COVID-19 pandemic that has occurred throughout the world. The purpose of this study is to determine whether 1) Online Trust has an effect on consumer purchase intention on Facebook social media users in Jakarta. 2) Financial Value has an effect on consumer purchase intention on Facebook Social Media users in Jakarta. 3) Perceived Risk has an effect on consumer purchase intention on Facebook Social Media users in Jakarta. The sample selected using the convenience sampling method with a total sample of 155 respondents to consumers in Jakarta who have transacted online purchases through social media facebook. Data analysis using Smart PLS.11 software. The results of this study are online trust has a positive and significant influence on purchase intention, as well as Perceived risk has a positive and significant influence on purchase intention, and financial value is a positive and significant influence on purchase intention. Pada saat ini industri Perdagangan sedang mengalami penurun pembelian akibat dari pandemic covid 19 yang terjadi pada seluruh dunia. Tujuan dari penelitian ini adalah untuk mengetahui apakah 1) Online Trust berpengaruh terhadap purchase intention konsumen pada pengguma Media Sosial Facebook di Jakarta. 2) Financial Value berpengaruh terhadap purchase intention konsumen pada pengguma Media Sosial Facebook di Jakarta. 3) Perceived Risk berpengaruh terhadap purchase intention konsumen pada pengguma Media Sosial Facebook di Jakarta. Sampel yang dipilih dengan menggunakan metode convenience sampling dengan jumlah sampel sebanyak 155 sampel responden pada konsumen di Jakarta yang pernah bertransaksi pembelian online melalui media sosisl facebook. Analisis data menggunakan perangkat lunak Smart PLS.11. Adapun hasil penelitian ini adalam Online trust memberikan pengaruh yang positif dan siginifkan terhadap purchase intention, begitu pula Perceived risk memberikan pengaruh yang positif dan siginifkan terhadap purchase intention, serta Financial value merupakan pengaruh yang positif dan siginifkan terhadap purchase intention
Pengaruh Capital Adequacy Ratio, Non Performing Loan dan Loan to Deposit Ratio terhadap Return on Equity Sean Matthew Henry; Herman Ruslim
Jurnal Manajerial Dan Kewirausahaan Vol. 4 No. 3 (2022): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v4i3.19671

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh capital adequacy ratio, non performing loan dan loan to deposit ratio terhadap return on equity secara simultan dan parsial. Sampel pada penelitian ini adalah perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2018-2020. Teknik analisis data menggunakan analisis regresi berganda, Uji F, Uji T dan Uji koefisien determinasi. Sampel dipilih dengan metode purposive sampling yang berjumlah 30 perusahaan. Analisis data menggunakan program Eviews 9. Secara simultan, menunjukkan capital adequacy ratio, non performing loan dan loan to deposit ratio tidak mempengaruhi return on equity. Secara parsial, menunjukkan capital adequacy ratio tidak berpengaruh secara signifikan terhadap return on equity, non performing loan berpengaruh signifikan terhadap return on equity, dan loan to deposit ratio tidak berpengaruh terhadap return on equity. The purpose of this research is to analyze the influence of capital adequacy ratio, non performing loan and loan to deposit ratio on return on equity simultaneously and partially. The population of this research are listed Banking Firms in Bursa Efek Indonesia (BEI) from 2016 – 2020 period. The data analysis technique used multiple regression analysis, F test, t-test and coefficient determination test. Sample was selected using purposive sampling method amounted to 30 firms. Data processed using Eviews 9 program. Simultaneously, the result of this study shows that capital adequacy ratio, non performing loan and loan to deposit ratio does not affect return on equity. Partially, the result of this study shows that capital adequacy ratio does not affect return on equity, non performing loan does affect return on equity and loan to deposit ratio does not affect return on equity.
Dampak Pengumuman Covid-19 terhadap Harga Saham (Event Study Industri Farmasi di Indonesia) Sherren Christina Florenza; Herman Ruslim
Jurnal Manajerial Dan Kewirausahaan Vol. 4 No. 3 (2022): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v4i3.19772

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terjadi perbedaan yang signifikan pada harga saham perusahaan farmasi yang terdaftar di Bursa Efek Indonesia, karena adanya pengumuman COVID‐19 di Indonesia. Penelitian pada perusahaan farmasi dengan metode purposive sampling menghasilkan 9 perusahaan. Dengan menggunakan metodologi studi peristiwa (event study) menganalisis reaksi pasar terhadap suatu peristiwa yaitu pengumuman pandemi COVID‐19 dimana periode estimasinya adalah 100 hari, dan periode peristiwanya adalah 5 hari sebelum, dan 5 hari sesudah pengumuman. Teknik analisis yang dilakukan adalah uji one sample t-test pada data berdistribusi normal dan one sample Wilcoxon signed ranked test untuk data berdistribusi tidak normal yang menunjukan terdapat perbedaan tidak signifikan pada abnormal return di hari-hari sekitar pengumuman. Pengujian paired samples Wilcoxon sign rank test untuk data yang tidak berdistribusi normal dan menghasilkan terdapat perbedaan tidak signifikan pada abnormal return setelah dan sebelum pengumuman. Artinya tidak terdapat kandungan informasi yang ditunjukan oleh pengumuman pertama COVID-19 di Indonesia dengan harga saham perusahaan farmasi. This study aims to determine whether there is a significant difference in the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange, due to the announcement of COVID-19 in Indonesia. Research on pharmaceutical companies with purposive sampling method resulted in 9 companies. By using the event study methodology, we analyze the market reaction to an event, that is the announcement of the COVID-19 pandemic where the estimation period is 100 days, and the event period is 5 days before, and 5 days after the announcement. The analysis technique used is a one sample t-test on normally distributed data and a one sample Wilcoxon signed ranked test for abnormally distributed data which shows that there are no significant differences in abnormal returns on the days around the announcement. Testing paired samples Wilcoxon Sign Rank Test for data that is not normally distributed and produces no significant difference in abnormal returns after and before the announcement. This means that there is no information content indicated by the first announcement of COVID-19 in Indonesia with the share price of pharmaceutical companies.
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