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All Journal Jurnal Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia
R. SRI HANDAYANI
Universitas Teknologi Yogyakarta
Economics, Econometrics & Finance Other

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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN TOTAL ASSET TURNOVER TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 R. SRI HANDAYANI; ELVIRA NANDA APRILIA
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i1.2751

Abstract

This study aims to analyze the effect of current ratio, debt to equity ratio, return on equity, and total asset turnover on the return of shares of mining sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population in this study is mining companies listed on the Indonesia Stock Exchange in 2018-2022. Research samples of 16 mining companies obtained by purposive sampling technique. Data analysis method with multiple linear regression. The results of this study show that partially the ROE variable has a positive effect and the TATO variable has a negative effect on stock returns, while the CR and DER variables have no effect. Simultaneously, the variables CR, DER, ROE, and TATO have no effect on stock returns.
Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional pada masa pandemi covid-19 Handayani, R. Sri; Nurfitriani, Nurfitriani
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243829

Abstract

The Covid-19 pandemic has an impact on the banking sector which affects financial performance, because financing is not running smoothly due to debtor arrears due to many people losing their jobs and having difficulty paying financing. The research aims to determine the differences in the financial performance of Islamic banks and conventional banks during the Covid-19 pandemic. This research also uses qualitative research with comparative descriptive objectives. The sample in this study consists of Shariah and conventional banks registered with the Financial Services Authority in 2020, totaling 62 banks, comprising 12 Shariah banks and 50 conventional banks. The analysis technique used is a difference test through independent sample t-test. The research results indicate that there is no difference in the financial performance of both Islamic and conventional banks. Financial performance, as assessed by CAR, NPL/NPF, and FDR/LDR ratios, still falls within the safe category, where banks can meet capital needs, maintain asset quality, and ensure bank liquidity during the Covid-19 pandemic. However, both Shariah and conventional banks have not been able to meet the BOPO and ROA ratio limits due to a decrease in bank income during the Covid-19 pandemic.
Co-Authors ELVIRA NANDA APRILIA Nurfitriani Nurfitriani, Nurfitriani