Garuda - Garba Rujukan Digital

Pengaruh Mobile Banking, Ukuran Perusahaan, Struktur Modal dan Growth Opportunity terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia periode 2018-2022 Fika Yuliastanti; Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to determine the direct influence of mobile banking, company size, capital structure and growth opportunity on financial performance in the Banking Company Sector listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The data used as samples in this research are annual reports and financial reports of banking companies listed on the IDX for the 2018-2022 period. The method used in this research is a quantitative method. The sampling used was a purposive sampling technique. The model used in this research is a regression model processed with the statistical data processing application SPSS version 21. The results of the research show that mobile banking has a significant effect on financial performance. Company size has a positive and significant effect on financial performance. Capital structure has no significant effect on financial performance and growth opportunity has no significant effect on financial performance. Simultaneous results of mobile banking, company size, capital structure and growth opportunity together have a significant effect on financial performance. The contribution of this research is expected to become a basis for banks in evaluating financial performance from efforts to utilize mobile banking, increasing the number of assets as an illustration of company size and banking companies can consider capital structure management and growth opportunities to improve the quality of financial performance in the future. Apart from that, it is a suggestion for the public to support bank performance through the use of banking products. As well as suggestions for the government and investors in making the right decisions.

Pengaruh Struktur Modal, Likuditas Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di BEI Tahun 2018 - 2022 Akmal Mufid; Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to examine the influence of capital structure, liquidity and company size on company profitability. The population used in this research is all automotive sub-sector companies listed on the Indonesian stock exchange for the 2018-2022 period. The number of samples in this study was 59 samples. This research uses a quantitative approach. The data analysis technique used is multiple linear analysis which was processed using the SPSS 21 program. The results of this research show that capital structure has a negative and significant effect on company profitability. Liquidity does not have a significant effect on company profitability and company size does not have a significant effect on company profitability. Simultaneously, capital structure, liquidity and company size influence the profitability of automotive sub-sector companies listed on the Indonesian stock exchange for the 2018-2022 period. It is hoped that the results of this research can be used by interested parties such as companies in taking preventive measures to avoid bankruptcy as well as investors in making decisions on investments invested.

Pengaruh Etika Profesi, Budaya Organisasi, Gaya Kepemimpinan Dan Kompetensi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Padang Kiki Patmala Daulay; Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to determine the influence of Professional Ethics, Organizational Culture, Leadership Style and Competency on Auditor Performance at the Padang Public Accounting Firm. The method used in this research is a quantitative method. With a total sample of 31 respondents taken using simple random sampling techniques. The model used in this research is a regression model which is processed with the statistical data processing application SPSS version 25. The results of the research show that Professional Ethics has no influence on Auditor Performance. Organizational culture has a negative and significant effect on auditor performance. Leadership Style has a positive and significant effect on Auditor Performance and Competency has a positive and significant effect on Auditor Performance. It is hoped that this research contribution can provide information as a supporting basis and contribute ideas to Public Accounting Firms in Padang City in order to maintain and maintain the image of Public Accounting Firms and improve their performance in carrying out their professional duties.

Pengaruh Literasi Keuangan, Inklusi Keuangan Dan Minat Menggunakan E-Commerce Terhadap Kinerja Umkm Di Kecamatan Kuranji Wahyu Awalul Ramadhan; Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Micro, Small and Medium Enterprises (MSMEs) in Indonesia are one of the priorities in national economic development and have an important role in the country's economy. The large contribution of MSMEs to economic development in Indonesia requires MSME players to keep trying and always be ready to compete with other MSMEs. This research aims to determine the influence of Financial Literacy, Financial Inclusion, Interest in Using E-Commerce on MSME Performance. The population in this research is MSMEs in Kuranji sub-district. The sampling method used in this research is the purposive sampling method, so that 150 MSMEs in Kuranji sub-district are obtained. This research data was obtained from the results of a questionnaire. The data analysis techniques used are descriptive statistical analysis, data quality testing, regression analysis and hypothesis testing. The results of this research show that Financial Literacy has a positive and significant effect on the financial performance of MSMEs, Financial Inclusion has a positive and significant effect on the performance of MSMEs and Interest in Using E-commerce on the performance of MSMEs has a significant positive effect on the performance of MSMEs.

Pengaruh Love Of Money, Machiavellian, Idealisme Dan Religiusitas Pada Persepsi Etis Mahasiswa Akuntansi Di Kota Padang Rahmad Akbar; Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the influence of love of money, Machiavellian, idealism, and religiosity on the ethical perception of accounting students in Padang City. The population in this study is Accounting Students in Padang City. The sample in this study used quota sampling method. Analysis technique using multiple linear regression analysis method The results of this study show love of money, Machiavellian, idealism, have no effect on the ethical perception of Accounting Students in Padang City. While religiosity has a significant positive effect on the ethical perception of accounting students. But simultaneously or together love of money, Machiavellian, idealism, and religiosity influence the ethical perceptions of accounting students. The contribution of this research is expected to provide accounting students with a better understanding of the influence of certain factors on their ethical behavior, so that they can make better and more responsible decisions in the future, providing valuable insight for readers, especially students, lecturers, accounting practitioners, and researchers, about what factors can influence students' ethical perceptions in local contexts, can gain a better understanding of how the drive to achieve financial success, manipulative attitudes, moral beliefs, and religiosity can influence students' ethical attitudes, and can be a basis for universities to develop curricula that are more effective in educating students about accounting ethics. By understanding the factors that influence students' ethical perceptions, universities can adapt learning approaches and offer more holistic training programs to help students develop a better understanding of ethics in accounting practice.

Pengaruh Dewan Komisaris, Dewan Pengawas Syariah, Dan Struktur Modal Terhadap Kinerja Keuangan Pada perbankan Syariah Periode 2021-2023 Irsyad Alief Gutawa; Ratnawati Raflis; Indrayeni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v2i4.2364

This study analyzes the influence of the Board of Commissioners, Sharia Supervisory Board, and Capital Structure on Financial Performance in Islamic Banking in Indonesia. A case study was conducted on Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) registered with the Financial Services Authority (OJK) during the 2021–2023 period. The research aims to examine the partial and simultaneous effects of each independent variable on financial performance, measured by Return on Assets (ROA). The research population includes 38 Islamic banks, with a sample of 21 banks (11 BUS and 10 UUS) selected using purposive sampling based on the availability of complete annual reports. Data were analyzed using multiple linear regression with classic assumption tests and hypothesis testing.The results indicate: (1) The Board of Commissioners has a significant effect on financial performance, (2) The Sharia Supervisory Board has no effect on financial performance, (3) Capital Structure (measured by the Debt to Asset Ratio) has a significant effect on financial performance, and (4) The Board of Commissioners, Sharia Supervisory Board, and Capital Structure collectively influence financial performance.

Pengaruh Penggunaan Financial Technology, Media Sosial dan e-Commerce Terhadap Pendapatan UMKM di Kota Padang Novalista, Friska; Indrayeni
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the effect of financial technology, social media, and e-commerce on the income of Micro, Small, and Medium Enterprises (MSMEs) in East Padang District, Padang City, both partially and simultaneously. The research population consists of 181 MSME actors registered at the Cooperative and MSME Office of Padang City in 2025. The sample was selected using a simple random sampling technique so that each member of the population had an equal chance of being chosen. The research approach used is quantitative, with primary data obtained through questionnaires distributed to respondents. Data analysis includes multiple linear regression, coefficient of determination, t-test, and F-test, processed using SPSS version 26. The results show that financial technology has a positive and significant effect on MSME income, social media has a positive and significant effect on MSME income, and e-commerce has a positive and significant effect on MSME income. Simultaneously, financial technology, social media, and e-commerce have a positive and significant effect on MSME income in East Padang District. The contribution of the three independent variables to MSME income is 55.5%.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search