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PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Imam Wahyudi; Nugroho Mardi Wibowo; C. Sri Hartati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1064.172 KB) | DOI: 10.59024/jise.v1i2.93

Abstract

The purpose of this study is to describe and analyze the effect of company size on earnings management through the profitability of the Automotive & Component Industry Companies listed on the IDX. This type of research is a quantitative descriptive research. The population in this study are Manufacturing Companies in the Automotive & Components Miscellaneous Industry sub-sector which are listed on the IDX for the 2018-2021 period. A sample of 8 companies was obtained from purposive sampling technique. Data analysis technique uses Partial Least Square (PLS). Based on the results of the analysis, it was found that company size has no significant effect on company profitability, company size has a significant positive effect on company earnings management, profitability has a significant effect on company earnings management, company size has no significant effect on earnings management with profitability as an intervening variable in automotive & automotive industry companies. Components listed on the IDX.
PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS MELALUI LOAN TO DEPOSIT RATIO Putri Junianti; Nugroho Mardi Wibowo; C. Sri Hartati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1205.131 KB) | DOI: 10.59024/jise.v1i2.94

Abstract

The purpose of this study is to describe and analyze the effect of CAR and NPL on the profitability of conventional banking companies listed on the Indonesia Stock Exchange that are intervened by LDR. This study uses a type of quantitative research. All conventional banks listed on the Indonesia Stock Exchange from 2017 to 2021 as a study population are 37 banks. The sampling technique in this study used purposive sampling, so that 13 companies were determined as samples. This study uses the PLS data analysis method with the help of the SmartPLS 3.0 program. The results showed that the Capital Adequacy Ratio had a negative and insignificant effect on the company's Loan To Deposit Ratio. Non Performing Loans have a negative and significant effect on the company's Loan To Deposit Ratio. Capital Adequacy Ratio and Non-Performing Loans have a positive and not significant effect on company profitability. Loan To Deposit Ratio and Non Performing Loan have no significant negative effect on Profitability through Loan To Deposit Ratio conventional banking companies listed on the Indonesia Stock Exchange.
PENGARUH UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Imam Wahyudi; Nugroho Mardi Wibowo; C. Sri Hartati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i2.93

Abstract

The purpose of this study is to describe and analyze the effect of company size on earnings management through the profitability of the Automotive & Component Industry Companies listed on the IDX. This type of research is a quantitative descriptive research. The population in this study are Manufacturing Companies in the Automotive & Components Miscellaneous Industry sub-sector which are listed on the IDX for the 2018-2021 period. A sample of 8 companies was obtained from purposive sampling technique. Data analysis technique uses Partial Least Square (PLS). Based on the results of the analysis, it was found that company size has no significant effect on company profitability, company size has a significant positive effect on company earnings management, profitability has a significant effect on company earnings management, company size has no significant effect on earnings management with profitability as an intervening variable in automotive & automotive industry companies. Components listed on the IDX.
PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS MELALUI LOAN TO DEPOSIT RATIO Putri Junianti; Nugroho Mardi Wibowo; C. Sri Hartati
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 2 (2023): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i2.94

Abstract

The purpose of this study is to describe and analyze the effect of CAR and NPL on the profitability of conventional banking companies listed on the Indonesia Stock Exchange that are intervened by LDR. This study uses a type of quantitative research. All conventional banks listed on the Indonesia Stock Exchange from 2017 to 2021 as a study population are 37 banks. The sampling technique in this study used purposive sampling, so that 13 companies were determined as samples. This study uses the PLS data analysis method with the help of the SmartPLS 3.0 program. The results showed that the Capital Adequacy Ratio had a negative and insignificant effect on the company's Loan To Deposit Ratio. Non Performing Loans have a negative and significant effect on the company's Loan To Deposit Ratio. Capital Adequacy Ratio and Non-Performing Loans have a positive and not significant effect on company profitability. Loan To Deposit Ratio and Non Performing Loan have no significant negative effect on Profitability through Loan To Deposit Ratio conventional banking companies listed on the Indonesia Stock Exchange.