Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Journal of Creative Student Research
Kesuma Dewi Safitri
Universitas Esa Unggul
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Struktur Modal Terhadap Kinerja Keuangan Bank Komersial Konvensional di Indonesia Kesuma Dewi Safitri; Ickhsanto Wahyudi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2773

Abstract

In the banking world, the chosen capital structure will have a direct impact on the bank's ability to finance operational activities, manage risk, and maintain long-term financial stability. Therefore, this research was conducted to evaluate how far decisions related to capital structure can affect the financial performance of 22 conventional commercial banks on the IDX in 2021-2024, an analysis technique using the Stata 15 program with the Random Effect Model (REM). In this study, a quantitative approach with an explanatory study design was used. The t-test in this research shows that LDR and DTAR show a positive and significant influence on financial performance, while ATER shows a negative and significant influence on financial performance. The CAR and GA did not show a significant influence on financial performance. The results of this study imply that banks need to maintain a balanced capital structure, particularly in managing liquidity and funding ratios, to improve the effectiveness of financial performance.
ANALISIS PENGARUH RASIO SOLVABILITAS, STRUKTUR MODAL, DAN TANGGUNG JAWAB SOSIAL TERHADAP KINERJA KEUANGAN Agus Munandar; Kesuma Dewi Safitri; Safira Putri Wulandari
Journal of Creative Student Research Vol. 1 No. 1 (2023): Februari : Journal of Creative Student Research
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i1.1103

Abstract

The purpose of this research is to determine the effect of solvency ratio, capital structure, and social responsibility on financial performance. This research uses 20 samples consisting of 5 companies in the cigarette industry subsector based on the time period 2018-2021. Data is collected from annual reports available on the Indonesia Stock Exchange (IDX). The analysis in this research uses 3 (three) approaches, including descriptive statistics, correlation, and regression. Based on the results of this research, it can be concluded that of the six elements, including ROA, ROE, DER, DAR, WC, and CSR, show good financial performance. In addition, DER and DAR measures negatively affect ROA and ROE. This is because the increase in solvency value causes the company's profit to decrease, it means that the company's high debt ownership makes the company pay higher interest so that the company's profit is small. WC and CSR have no impact on ROA and ROE. This is because the company's asset ownership can cover their current debt and CSR implementation can help convince interested parties to invest in the company. Based on the research conducted, the company should minimize the use of debt as funding in its operational activities, because it can affect the profitability of the company which causes a decrease in the value of ROA and ROE. In addition, the company should reconsider the implementation of CSR because it can help create a positive image of the company in the eyes of the public, even though the company's expenses will increase
Co-Authors Agus Munandar Safira Putri Wulandari Wahyudi, Ickhsanto