Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Syaiful
Universitas Muhammadiyah Gresik
Economics, Econometrics & Finance Education

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

Found 2 Documents
Search

 1 
Pengaruh Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Property Dan Real Estate Nayla Rahmi Fitriyah; Syaiful
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2146

Abstract

The learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0. The total learning sample is worth 100. Based on the learning, It is observed that all independent variables have a significant effect on the dependent variable which has been verified on the BEI since2022-2023. However, partially the liquidity variable affects financial performance, while the leverage variable and company size have no partial effect on financial performance.
Pengaruh Efisiensi Operasional, LDR Terhadap Profitabilitas Memediasi Kecukupan Modal Pada Sektor Perbankan Aisyah Dwi Nur Rahmah; Syaiful
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i2.14531

Abstract

This study examines the effect of Operating Expenses to Operating Income and Loan to Deposit Ratio on Return on Assets, with Capital Adequacy Ratio as a mediating variable in conventional banks listed on the Indonesia Stock Exchange during 2021–2025. The study employed a quantitative approach using secondary data obtained from annual financial reports. The sample consisted of 10 conventional banks selected through purposive sampling, resulting in 50 observations. Data were analyzed using multiple linear regression and Sobel Test. The results indicate that Operating Expenses to Operating Income has no significant effect on Return on Assets, while Loan to Deposit Ratio has a positive and significant effect on Return on Assets. In addition, Capital Adequacy Ratio is unable to mediate the effect of Operating Expenses to Operating Income and Loan to Deposit Ratio on Return on Assets. These findings suggest that bank profitability is more influenced by the effectiveness of credit distribution than by operational efficiency or capital adequacy.
Co-Authors Aisyah Dwi Nur Rahmah Nayla Rahmi Fitriyah