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Sarton Sinambela
Universitas Bunda Mulia
Economics, Econometrics & Finance Social Sciences

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PENGARUH MANAJEMEN RISIKO KREDIT TERHADAP KINERJA PERBANKAN DI BURSA EFEK INDONESIA Herry Hutabarat; Sarton Sinambela
Jurnal Akuntansi Bisnis Vol 10, No 2 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1125.085 KB) | DOI: 10.30813/jab.v10i2.995

Abstract

This study aim is to test the effect of credit risk management (independent variable) on Return on Asset (ROA) and on Return on Equity (ROE) (dependent variables). Credit risk management is projected with capital adequacy ratio (CAR), non performing loan (NPL), operational cost to operating income, loss reserves, and interest margin (IM). The results showed that from five independent variables and two dependent variables, only 3 independent variables had significant effect on ROA or ROE, which are; Non-performing loan, operational cost to operating income and interest rate. Capital adequacy variable only has significant effect on ROE. The reserve loss variable only has a significant effect on ROA.
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Merna Surjadi; Sarton Sinambela
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.378 KB) | DOI: 10.30813/jab.v9i2.887

Abstract

Objectives of the research are to examine and analyze the impact of the profitability, size dan liquidity to capital structure of the manufacturing firm listed in Indonesia Stock Exchamge. Samples are taken by using purposive sampling method and research has been done on 105 observations. The result show that profitability and size do not have significant impact on firm capital structure. On the other hand, liquidity has significant impact on capital structure. The next research is suggested to be done by different sectors of the firm and use more variable independent in a longer period of time to get a more comprehensive result.Keywords: capital structure, profitability, size, liquidity
Co-Authors Herry Hutabarat Surjadi, Merna