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THE EFFECT OF LIQUID ASSETS RATIO AND NON PERFORMING LOANS ON THE PROFITABILITY OF COMMERCIAL BANKS IN INDONESIA Anandita, Ribkah; Laba, Abd. Rakhman; Aswan, Andi
Accounting Profession Journal (APAJI) Vol. 6 No. 1 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i1.192

The aim of this study was to investigate the relationship between the Liquid Assets Ratio (LAR) and Non-Performing Loans (NPL) variables and the profitability of Indonesian Commercial Banks as measured by Non-Performing Loans (NPL) and Return on Asset (ROA). The study's observational term, from 2013 to 2022, spans 10 years. The Financial Services Authority (OJK) financial statements are where the study's data was derived from. The data analysis technique employed Multiple linear regression is the approach of data analysis that is used. The data is first checked with traditional assumption tests, such as normality, heteroscedasticity, multicollinearity, and autocorrelation tests, before employing this method. The findings demonstrated that the LAR variable has no appreciable impact on the profitability of Indonesian commercial banks. The NPL variable exhibits a large influence on the profitability of commercial banks in Indonesia, whereas the former has a negligible impact. In this study, the independent variables can account for up to 89.7% of the variation in the dependent variable, with the remaining variation being impacted by other variables.

ASSET STRUCTURE, DEBT MANAGEMENT AND EFFICIENCY ON COMPANY VALUE THROUGH PROFIT PERFORMANCE (Case Study of a Manufacturing Company Listed on the Indonesian Stock Exchange) Fatimah, Nur Itha; Laba, Abd. Rakhman; Nohong, Mursalim
Scientium Management Review Vol. 1 No. 3 (2022): Scientium Management Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/smr.v1i3.186

This study aims to analyze the effect of asset structure, debt management and efficiency on firm value with earnings performance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique uses SPSS and the Sobel Test and the data source used is secondary data in the form of financial reports of manufacturing companies for the 2014-2021 period. The type of data used is quantitative data with data collection techniques, namely documentation. The results of this study indicate that in the model 1 test it can be concluded that asset structure has no effect on earnings performance, while debt management has a negative and significant effect on earnings performance and efficiency has a positive and significant effect on earnings performance. And the results for the model 2 test, namely asset structure and efficiency have no effect on firm value while debt management and earnings performance have a positive and significant effect on firm value. For model 3 test results, namely asset structure has no effect on firm value when mediated by earnings performance. Meanwhile, debt management and efficiency have an influence on firm value when mediated by earnings performance.

Implementation of Profitability on Dividend Distribution and Company Value on the Jakarta Islamic Index Jariah, Putri Ainun; Laba, Abd. Rakhman; Aswan, Andi
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.812

This study aims to determine the effect of liquidity, profitability on firm value and dividend policy as a mediating variable (Study on the Jakarta Islamic Index 2016-2020). This type of research is descriptive quantitative research using secondary data from financial statements as a source of data collection. Focus on research related to social humanities, with a research theme focused on finance that is more specific to financial reports within the corporate scope of the 2017-2021 Jakarta Islamic index as a research topic. This research uses path analysis technique. The results of this study indicate that 1) Liquidity has a significant negative effect on dividend policy. 2) Profitability has a significant positive effect on dividend policy. 3) Liquidity has no significant negative effect on firm value. 4) Profitability has a significant positive effect on firm value. 5) Dividend policy has a significant positive effect on firm value. 6) Liquidity has a significant negative effect on firm value through dividend policy. 7) Profitability has a significant positive effect on firm value through dividend policy.

Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Moderasi Faqih, Adnan; Laba, ABD. Rakhman; Dewi, Andi Ratna Sari
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7371

Nilai perusahaan adalah ukuran penting yang digunakan untuk mengevaluasi keuangan perusahaan secara keseluruhan. Penelitian ini dilakukan untuk menganalisis pengaruh Good Corporate Governance (Komite Audit, Dewan Komisaris Independen, kepemilikan institusional) sebagai faktor yang mempengaruhi nilai perusahaan kemudian melihat peran Kinerja Keuangan dalam memoderasi. Data dikumpulkan dari laporan keuangan tahunan perusahaan sektor industri dasar dan kimia tahun 2023 yang berjumlah 73 perusahaan, dengan menggunakan data pada situs resmi BEI (www.idx.co.id), (www.finance.yahoo.com), dan situs resmi masing-masing perusahaan. Data dianalisis dengan menggunakan aplikasi Statistical Package for the Social Sciences (27) dalam bentuk regresi linear berganda dan regresi moderasi dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa komite audit tidak berpengaruh terhadap nilai perusahaan, sedangkan dewan komisaris independen, kepemilikan institusional, dan corporate social responsibility berpengaruh positif terhadap nilai perusahaan, dan kinerja keuangan mampu memoderasi pengaruh dewan komisaris independen dan corporate social responsibility terhadap nilai perusahaan. Namun, kinerja keuangan tidak memoderasi pengaruh komite audit dan kepemilikan institusional terhadap nilai perusahaan. Kata kunci : nilai perusahaan, good corporate governance, corporate social responsibility, kinerja keuangan

Implementation of Profitability on Dividend Distribution and Company Value on the Jakarta Islamic Index Jariah, Putri Ainun; Laba, Abd. Rakhman; Aswan, Andi
Golden Ratio of Data in Summary Vol. 5 No. 1 (2025): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i1.812

This study aims to determine the effect of liquidity, profitability on firm value and dividend policy as a mediating variable (Study on the Jakarta Islamic Index 2016-2020). This type of research is descriptive quantitative research using secondary data from financial statements as a source of data collection. Focus on research related to social humanities, with a research theme focused on finance that is more specific to financial reports within the corporate scope of the 2017-2021 Jakarta Islamic index as a research topic. This research uses path analysis technique. The results of this study indicate that 1) Liquidity has a significant negative effect on dividend policy. 2) Profitability has a significant positive effect on dividend policy. 3) Liquidity has no significant negative effect on firm value. 4) Profitability has a significant positive effect on firm value. 5) Dividend policy has a significant positive effect on firm value. 6) Liquidity has a significant negative effect on firm value through dividend policy. 7) Profitability has a significant positive effect on firm value through dividend policy.

Analyzing The Impact Of Work Discipline, Work Motivation, And Job Satisfaction On The Performance Of Air Traffic Controllers At The Perum LPPNPI MATSC Laraswati, Niken Yulian; Laba, Abd. Rakhman; Ismail, Muhammad
YUME : Journal of Management Vol 6, No 2 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i2.7418

Work discipline, work motivation, and job happiness are just a few of the variables that may affect how well an organization uses its human resources to achieve its objectives. The purpose of this study is to investigate the potential effects of job satisfaction, motivation, and work discipline on air traffic controller performance. To examine the correlations between the variables, the study uses quantitative research techniques. One hundred respondents will have their information gathered via a questionnaire in order to establish a causal link. Work discipline did not significantly affect performance, according to the study, as evidenced by a path coefficient of 0.072 and a p-value of 0.300, both of which are higher than the 0.05 cutoff. A low coefficient of determination (f square = 0.008) thus indicates very poor work discipline and performance of structural ATC. Performance and motivation are highly correlated, as indicated by a p-value of less than 0.05 and a path coefficient of 0.380. ATC performance is affected by any change in motivation. Performance and structure-level motivation have a rather robust association (effect size = 0.299). A path coefficient of 0.499 and a p-value of 0.000 (smaller than the significance level of 0.05) show that job satisfaction has a significant impact on performance. This implies that performance is impacted by changes in satisfaction. With a f square score of 0.399, the structural degree of job satisfaction and performance is good. Kata Kunci: discipline; motivation; satisfaction; performance; atc

The Effect Of Gender Diversity On Company Value With Company Performance As An Intervening Variable In Service Sector In Indonesia Stock Exchange Khuldia, Khuldia; laba, Abd. Rakhman; Pakki, Erlina
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.6263

Current developments and the economy are developing very quickly, thus requiring economic actors to be able to adapt to change. Companies that can compete well will not experience failure or bankruptcy but will continue to grow to get high scores. This study aims to examine the effect of gender diversity on the board on firm performance with firm performance as an intervening variable. This type of research uses quantitative research with an associative approach. The samples in this study were 110 samples. The data analysis technique in this study used Structural Equation Modeling (SEM) with the help of SmartPLS. The results of this study indicate that gender diversity has no significant effect on firm performance, gender diversity has a significant effect on firm value, firm performance has no significant effect on firm value, and gender diversity has no significant effect on firm value through firm performance in service companies. on the Stock Exchange. Key Words: Gender Diversity, Company Value, Firm Performance

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