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All Journal Indonesian Journal of Business, Accounting and Management
Muhammad Anhar
Indonesian College of Economics
Economics, Econometrics & Finance

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Assessment of Bank Persero's Health Level Using The RGEC Method In 2018 Dachlevie Riza; Iman Suriawinata; Muhammad Anhar
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 01 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 01
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.277 KB) | DOI: 10.36406/ijbam.v4i01.534

Abstract

Public confidence in choosing a bank as a business partner based on health indicators Bank that existed at the bank. The research objective was to assess the soundness level of state-owned banks or HIMBARA, namely Bank Mandiri, Bank BNI'46, Bank Rakyat Indonesia and Bank Tabungan Negara using the RGEC method, namely the Risk Profile consisting of Net Performing Loans (NPL), Loan To Deposit (LDR), Good Corporate Governance (GCG), Earning namely Return on Assets (ROA), Net Interest Margin (NPM) and Adequacy Capital in 2018. the method’s research is descriptive research quantitative is a comparative research. The data used in this research is secondary data, the data is obtained from the 2018 annual reports of each of the state banks' websites. The results of the research on the assessment of the health level of the state-owned banks, the two state-owned banks had the same Composite Rating Percentage value, namely 90% (Bank Mandiri and Bank Rakyat Indonesia) and the BNI'46 Bank Composite Health Rating Percentage value was 93.33% while the Rating Percentage value State Savings Bank Composite Health is 73.33%. Researcher's Conclusion 3 (three) state- owned banks, namely Bank Mandiri, Bank BNI'46 and Bank BRI are in the Very Healthy category, while 1 (one) state- owned bank, namely Bank BTN, is in the Healthy category.
Intellectual Capital Disclosure and Its Effect on The Cost of Equity Capital in The Manufacturing Industry Indonesia Rini Rini; Lies Zulfiati; Muhammad Anhar
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 01 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 01
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v4i01.950

Abstract

This study aims to test the influence between Intellectual capital disclosure and its components (Human capital, structural capital, and relational capital) on manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. This research is quantitative with a causality approach. The intellectual capital disclosure measurement method uses an index developed, and the cost of equity capital is measured by the Capm method. The study's results did not negatively impact intellectual capital disclosure, and the two components are human capital disclosure and relational capital disclosure with the cost of equity capital. However, the results confirmed the hypothesis of negative and significant influence between structural capital disclosure and the cost of equity capital.
Co-Authors Dachlevie Riza Iman Suriawinata Lies Zulfiati Rini Rini