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Pengaruh Penerapan Manajemen Risiko terhadap Tingkat Profitabilitas di Perbankan: Studi Empiris pada Perusahaan Perbankan yang Terdaftar pada Bursa Efek Indonesia Periode 2013 – 2017 Satria Berbudi
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2103

Abstract

This research examines the effect of risk management (NPL, LDR, BOPO, CAR, NIM) on profitability in banks (ROA & ROE) listed on the Indonesia Stock Exchange for the 2013-2017 period. This research uses a descriptive-verification method, with samples taken in this research of 20 banking companies listed on the Indonesia Stock Exchange. The analysis used in this research uses multiple regression analysis of panel data. Classical assumption tests used in this research include normality, multicollinearity, heteroscedasticity and autocorrelation tests. The partial research results show that credit risk has an effect on profitability (ROA & ROE). Liquidity risk has no effect on profitability (ROA & ROE). Operational risk affects profitability (ROA & ROE). Risk capital has no effect on ROA profitability and has an effect on ROE profitability. Market risk affects profitability (ROA & ROE). Simultaneously credit risk, liquidity risk, operational risk, capital risk and market risk influence banking profitability (ROA) with an Adjusted R2 value of 92.77%, the remaining 7.23% is caused by other variables outside the variables mentioned. involved in this research. Meanwhile, ROE, simultaneously credit risk, liquidity risk, operational risk, capital risk and market risk influence banking profitability (ROE) with an Adjusted R2 value of 91.23%, the remaining 8.77%.
Sosialisasi Profesi Akuntansi untuk Meningkatkan Minat dan Motivasi Pelajar SMK Muhammadiyah 9 Jakarta dalam Menghadapi Persaingan Dunia Kerja Nani Jumanti; Sarah Ari Sofura; Aulia Rahmi; Cici Rosmala; Satria Berbudi
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 4 (2024): Agustus: MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i4.857

Abstract

e lack of public knowledge of the accounting profession. Even though as long as the business world and offices still exist, the ability and skills in accounting are still needed. The accountant profession is a problem not only because of technological developments but also because of the lack of socialization and promotion related to the output of accounting majors, so that students experience confusion in determining their interests and expected profession. In the digital era, there are concerns that the accounting profession may no longer be needed in the business world. This opinion is based on the perception that more affordable, fast, and accurate accounting software can replace the role of accountants, causing challenges for this profession. Therefore, the socialization of the accounting profession can be used as an opportunity from the threats that will be faced in the future. Socialization is given in the form of lectures, questions and answers and discussions from discussions that are carried out one day considering the busy learning of XII grade vocational students. The results of this socialization were that the participants were very enthusiastic about the material presented because the speakers delivered the material with light language adapted to today's gen Z children, participants could listen to the material well and followed by a question and answer session. The final evaluation was a positive response and good enthusiasm from the students of SMK Muhammadiyah 9 Jakarta along with the teachers of the socialization.
Pengaruh Penerapan Manajemen Risiko terhadap Tingkat Profitabilitas di Perbankan: Studi Empiris pada Perusahaan Perbankan yang Terdaftar pada Bursa Efek Indonesia Periode 2013 – 2017 Satria Berbudi
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2103

Abstract

This research examines the effect of risk management (NPL, LDR, BOPO, CAR, NIM) on profitability in banks (ROA & ROE) listed on the Indonesia Stock Exchange for the 2013-2017 period. This research uses a descriptive-verification method, with samples taken in this research of 20 banking companies listed on the Indonesia Stock Exchange. The analysis used in this research uses multiple regression analysis of panel data. Classical assumption tests used in this research include normality, multicollinearity, heteroscedasticity and autocorrelation tests. The partial research results show that credit risk has an effect on profitability (ROA & ROE). Liquidity risk has no effect on profitability (ROA & ROE). Operational risk affects profitability (ROA & ROE). Risk capital has no effect on ROA profitability and has an effect on ROE profitability. Market risk affects profitability (ROA & ROE). Simultaneously credit risk, liquidity risk, operational risk, capital risk and market risk influence banking profitability (ROA) with an Adjusted R2 value of 92.77%, the remaining 7.23% is caused by other variables outside the variables mentioned. involved in this research. Meanwhile, ROE, simultaneously credit risk, liquidity risk, operational risk, capital risk and market risk influence banking profitability (ROE) with an Adjusted R2 value of 91.23%, the remaining 8.77%.