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All Journal International Journal of Economics, Management, Business, and Social Science QISTINA: Jurnal Multidisiplin Indonesia
Sabilah, Dinda
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Financial Ratio Analysis of PT Bank Negara Indonesia (Persero) Tbk Year 2018-2022 Sabilah, Dinda; Ariyani, Rini; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.357

Abstract

The aim of this research is to determine the liquidity, solvency and profitability ratios at PT Bank Negara Indonesia (Persero) Tbk for the 2018-2022 period. This research uses quantitative methods with a descriptive approach. The results of the discussion in this research are that with liquidity ratios consisting of Quick Ratio, Banking Ratio, Loan to Assets Ratio, and Loan to Deposit Ratio, it can be seen that financial conditions change each period, namely the amount of loans given is less than the amount of money saved by customers. Based on an analysis of the solvency ratio at PT Bank Negara Indonesia (Persero) Tbk for the 2018-2022 period, it shows that the primary ratio and capital adequacy ratio tend to increase, making it easier for the bank to manage losses that occur in each period. PT Bank Negara Indonesia (Persero) Tbk's profitability ratio tends to vary due to declines and increases. However, in the 2020 period the level of health tends to be poor based on the ROA and ROE values ??because it has not been able to generate profits from the capital it has. It can be concluded that from all the liquidity, solvency and profitability ratio analyzes that have been carried out, it can be seen that the financial performance of PT Bank Negara Indonesia (Persero) Tbk for the 2018-2022 period has increased quite significantly.
Pengaruh Kompensasi Rugi Fiskal, Financial Performance dan Kepemilikan Institusional Terhadap Tax Avoidance Sabilah, Dinda; Indawati, Indawati
QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.6894

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Kompensasi Rugi Fiskal, Financial Performance, Dan Kepemilikan Institusional terhadap Tax Avoidance. Penelitian ini menggunakan sampel Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023. Data yang digunakan dalam penelitian ini adalah laporan keuangan dan laporan tahunan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, di mana dari 125 Perusahaan Sektor Consumer Non-Cyclical diperoleh sampel sebanyak 33 perusahaan selama 5 tahun sehingga diperoleh sebanyak 165 sampel data. Analisis yang digunakan adalah analisis regresi data panel dengan menggunakan model regresi fixed effect. Data diolah dengan bantuan software Eviews12. Hasil yang diperoleh menunjukan secara simultan kompensasi rugi fiskal berpengaruh terhadap tax avoidance. Hasil yang diperoleh menunjukan secara parsial bahwa kompensasi rugi fiskal dan financial performance berpengaruh terhadap tax avoidance. Hasil yang diperoleh juga menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap tax avoidance.
Co-Authors Digdowiseiso , Kumba Indawati, Indawati Rini Ariyani, Rini