Misrudi, Misrudi
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Analisis Kinerja Keuangan Bank BPR Wilayah Provinsi Banten Marjuki, Marjuki; Misrudi, Misrudi; Nurholis, Nurholis; Chaniago, Ricka Hidayati
Jurnal Neraca Peradaban Vol. 4 No. 1 (2024): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

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

Abstract

Penelitian ini menguji tentang kinerja keuangan pt. Bank bpr wilayah provinsi banten tahun 2022. Pengukuran kinerja keuangan ditinjau dari beberapa aspek, yaitu capital, aset, earning, dan liquidity dengan indikator atau rasio keuangan yang digunakan adalah capital adequacy ration (car) untuk mengukur aspek capital. Kemudian untuk aspek kredit menggunakan npl, selanjutnya aspek earning menggunakan return on asset (roa) dan rasio beban operasional terhadap pendapatan operasional (bopo). Dan untuk aspek liquidity menggunakan cash ratio (cr). Hasil penelitian ini menyatakan bahwa kinerja keuangan pt. Bank bpr wilayah provinsi banten tahun 2022 dari sisi capital dan liquidity ratio masuk dalam kriteria bank yang sehat, sedangkan dalam aspek aset ada 31 kantor bank kurang sehat, aspek earning roa dan bopo masing masing 21 dan 15 kantor bank yang kurang sehat.
The Influence of ESG and Dividend Policy on Firm Value: The Moderating Role of Financial Performance in Multinational Consumer Goods Companies Listed in Indonesia and Malaysia (2019–2023) Misrudi, Misrudi; Tatariyanto, Firman; Nofryanti, Nofryanti
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4644

Abstract

This study aims to test whether there is an influence of Environment, Social and Governance (ESG) and Dividend Policy on Company Value (PBV) with Financial Performance (ROA) as a moderating variable. This study uses samples of Indonesian and Malaysian manufacturing companies respectively during the period 2019-2023. The sample was taken using a purposive sampling method, so the number of samples used in this study was 125 financial reports and sustainability reports from 25 (Indonesia 18 and Malaysia 7) manufacturing companies during the period 2019-2023. Hypothesis testing used in the study uses panel data regression analysis and moderated regression analysis (Moderated Regression Analysis) with the help of E-VIEWS software. The results of the hypothesis test prove that in Indonesia ESG and dividend policy have no effect on PBV. However, there are differences in Indonesia and Malaysia. Then the results of the test together (Indonesia and Malaysia) ROA is unable to strengthen ESG against PBV and ROA is able to strengthen Dividend Policy against PBV.