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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Kompartemen : Jurnal Ilmiah Akuntansi
Cahyani, Ikah Afri
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Economics, Econometrics & Finance

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The Effect of The CAMEL Method on Profitability in General Banking Listed on The Indonesian Stock Exchanges in 2020-2022 Rayhan, Ainun Putri; Permatasari, Dinda; Cahyani, Ikah Afri; Azizah, Yasmin Fatihatul; Putra, Haidar Tri; Mudjiyanti, Rina
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.20924

Abstract

This research aims to determine the effect of health level using the CAMEL method on profitability. The variables in this research are capital, assets, management, earnings, liquidity, and profitability. These variables are measured by CAR, NPL, NIM, BOPO, LDR, and ROA. This research uses secondary data obtained from the Q2 and Q4 financial reports of banks listed on the IDX for 2020-2022 which were accessed from the websites www.idx.co.id. The population in this study were commercial banks listed on the IDX for the 2020-2022 period. The statistical analysis technique used is Multiple Linear Regression analysis. These results show that CAR and LDR have no effect on ROA. NIM has a positive effect on ROA, while NPL and BOPO have a negative effect. Every year there is bad credit so the NPL is uncertain. NIM affects ROA, so that interest income on productive assets managed by the bank increases so that the possibility of the bank being in trouble becomes smaller and the level of profitability can grow.
Does Company Size Moderation the Influence of Financial Performance and Good Corporate Governance Toward Islamic Social Reporting Disclosure? Tubastuvi, Naelati; Inayati, Nur Isna; Rayhan, Ainun Putri; Permatasari, Dinda; Cahyani, Ikah Afri
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.161-170

Abstract

This study aims to determine the influence of profitability, leverage, size of board commissioners, and size of Sharia supervisory board on Islamic social reporting disclosure with company size as a moderation variable in Sharia commercial banks for the 2017-2022 period. The sample was determined using the purposive sampling method. The analysis method used was moderated regression analysis (MRA). The tools used are SPSS. The results of the study partially show that profitability (ROE), leverage (DER), and size of board commissions (UDK) do not affect Islamic social reporting (ISR) disclosure.Meanwhile, the size of the Sharia Supervisory Board (UDPS) affects the disclosure of Islamic social reporting (ISR). Company Size (SIZE) is not able to moderate the influence of the variables of profitability (ROE), leverage (DER), and Size of board commissioners (UDK) on the variables of Islamic social reporting (ISR). Meanwhile, company size (SIZE) can moderate the influence of the Size of Sharia Board Commissioners (UDPS) on Islamic social reporting (ISR). Large banks will need more workers, including the Sharia Supervisory Board, so they can follow Sharia principles in carrying out their activities; the goal is to gain public trust to conduct transactions at Islamic commercial banks.
Co-Authors Azizah, Yasmin Fatihatul Dinda Permatasari, Dinda Inayati, Nur Isna Mudjiyanti, Rina Naelati Tubastuvi Putra, Haidar Tri Rayhan, Ainun Putri