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Journal : Research Fair Unisri

ANALISIS PENGARUH MANAJEMEN LABA TERHADAP KINERJA PASAR (STUDI PADA PERUSAHAAN YANG MELAKUKAN IPO PERIODE 2012-2016) Ika Septi Kurnia Anggraeni, Siti Zulaikah & Adhista Setyarini
RESEARCH FAIR UNISRI Vol. 3 No. 1 (2019): RESEARCH FAIR UNISRI
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.964 KB) | DOI: 10.33061/rsfu.v3i1.2616

Abstract

Penelitian ini mempelajari fenomena Initial Public offerings (IPO) perusahaan-perusahaan yang ada di Bursa Efek Indonesia, dengan menguji pengaruh manajemen laba terhadap kinerja pasar pada perusahaan yang melakukan IPO periode 2012-2016 . Manajemen laba yang digunakan dalam penelitian ini menggunakan discretionary accrual yang diperoleh dari model modified Jones. Kinerja pasar dihitung dengan menggunakan CAR (Cummulative Abnormal Return). Pengambilan sampel dilakukan dengan teknik purposive sampling. Sampel yang di gunakan dalam penelitian ini berjumlah 79 perusahaan. Pengujian pengaruh antara manajemen laba dengan kinerja pasar dilakukan dengan menggunakan analisis regresi sederhana dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan adanya pengaruh negatif signifikan antara manajemen laba terhadap kinerja pasar dengan tingkat signifikansi sebesar 0,009.Kata-kata kunci : initial public offerings, accruals based earning management, Cummulative Abnormal Return
ANALISIS PENGARUH CAR, NPL, NIM, BOPO, LDR TERHADAP ROA (Studi Pada Bank Pembangunan Daerah Di Indonesia Periode 2015-2018) Adhista Setyarini
RESEARCH FAIR UNISRI Vol. 4 No. 1 (2020): RESEARCH FAIR UNISRI
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.741 KB) | DOI: 10.33061/rsfu.v4i1.3409

Abstract

This research is performed on order to test the influence of the variable Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Biaya Operasional/Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR) toward Return On Asset (ROA).Methodology research as the sample used purposive sampling, sample was accrued 26 Bank Pembangunan Daerah in Indonesia. Data analysis with multi linear regression of ordinary least square and hypotheses test used t-statistic and F-statistic at level of significance 5%, a classic assumption examination which consist of data normality test, multicolinearity test, hetersoskedasticity test and autocorrelation test is also being done to test the hypotheses.During research period show as variabel and data research was normal distributed. Based on test, multicolinearity test, hetersoskedasticity test and autocorrelation test classic assumption deviation has no founded, this indicate that the available data has fulfill the condition to use multi linear regression model. This result of research show that variable NPL did not influence ROA. Variable CAR, NIM, and LDR positive significant influence toward ROA. Variable BOPO negative significant influence toward ROA. Prediction capability from these five variable toward ROA is 63,6% where the balance 36,4% is affected to other factor which was not to be entered to research model.Key Words : Return On Asset (ROA), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Biaya Operasional/Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR).