Claim Missing Document
Check
Articles

Found 2 Documents
Search

Faktor Internal Dan Eksternal Perbankan Pada Non Performing Loan (NPL) Dengan Inflasi Sebagai Variabel Moderasi Debora Cornelia Antang; Yohanes Joni Pambelum; Muhammad Ichsan Diarsyad; Lamria Simamora; Rapel Rapel; Tatik Zulaika
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.741

Abstract

This study aims to analyze internal and external banking factors that can affect Non-Performing Loans (NPL) at state-owned commercial banks listed on the Indonesia Stock Exchange for the 2017-2022 period by using inflation as a moderating variable. This research method is quantitative research using secondary data in the form of financial reports. The population of this study is BUMN Commercial Banks for the 2017-2020 period with a total sample of 96 using the purposive sampling method. The data analysis technique is multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS 25 program.The results of this study indicate that BOPO has a positive and significant effect on NPL, and the BI rate has a negative and significant effect on NPL. Meanwhile, CAR and LDR have no significant effect on NPL. Inflation is able to strengthen LDR against NPL, inflation is unable to strengthen CAR and BI rate against NPL and weakens BOPO against NPL. State-owned banks must manage their operational activities properly and must be selective in choosing customers who receive credit so that NPL spikes can be minimized. Then, for future researchers it is hoped that they can add other variables outside of this study.
Pengaruh Komite Audit Perempuan, Pengalaman Kerja dan Pendidikan Akuntansi & Keuangan Terhadap Nilai Perusahaan Manufaktur Gisela Gisela; Fitria Husnatarina; Rini Oktavia; Rapel Rapel; Sri Yuni; Iwan Christian
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.935

Abstract

The Author, 2024. The Influence of Female Audit Committees, Audit Committee Work Experience, and Audit Committee Accounting & Finance Education on the Value of Manufacturing Companies (In Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2022). Thesis Department of Accounting, Faculty of Economics and Business, Palangka Raya University. Supervisor: Dr. Fitria Husnatarina, SE., M.Si., Ak., CA and Rini Oktavia, SE., M.Sc. This research aims to explain the influence of female audit committees, audit committee work experience, and audit committee accounting & finance education on company value. This research uses secondary data, the population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was using a purposive sampling method. There are 23 manufacturing companies that meet the sample criteria in this research, so the observation data amounts to 92. The data analysis method in this research uses SPSS statistical tools with multiple regression analysis equations. The research results show that: (1) The existence of a female audit committee has an influence on increasing company value significantly; (2) Audit Committee Work Experience has a positive and significant effect on Company Value; and (3) Audit Committee Accounting and Finance Education has a positive and statistically significant relationship to Company Value.