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All Journal Jurnal Ilmiah Manajemen Kesatuan IIJSE
Abdullah, M. Hussin
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Economics, Econometrics & Finance Social Sciences

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Financial Ratios Governance and Business Risk as Determinants of Corporate Efficiency in Emerging Markets Lestari, Henny Setyo; Widiastuti, Maria Carmelia; Ardelia, Rahmadina; Abdullah, M. Hussin
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3081

Abstract

Efficiency is a critical indicator of a company's performance, reflecting its ability to utilize resources effectively. Previous studies on efficiency have often presented inconsistent findings regarding the influence of financial ratios, corporate governance, and business risk. This study aims to analyze the effect of financial ratios (leverage, liquidity, profitability), good corporate governance, and business risk on the efficiency of manufacturing companies in Indonesia listed on the Indonesia Stock Exchange from 2017 to 2023. The study uses a sample of 67 manufacturing companies selected through purposive sampling, yielding 469 observations over seven years. Panel data regression analysis was employed using EViews 9 software to test the hypotheses. The results indicate that leverage and business risk positively influence company efficiency, while liquidity, profitability, and governance do not show a significant effect. These findings suggest that financial decision-making and risk management play a pivotal role in enhancing efficiency.  The study highlights the importance of managing leverage and mitigating business risks to optimize efficiency. Investors should consider these factors when evaluating potential investments. Future research should incorporate additional variables to provide a more comprehensive understanding of efficiency determinants.
The Influence of Macroeconomic Indicators and Bank Internal Factors on Credit Risk in Developing Countries Lestari, Henny Setyo; Usman, Bahtiar; Laksono, Wafi Suryo; Abdullah, M. Hussin
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3178

Abstract

This study aims to analyze the determinants of credit risk in commercial banks in Indonesia as measured by Non-Performing Loans (NPL), as the main indicator of banking system stability. This study uses a quantitative method with a panel data regression approach to evaluate the influence of various factors on credit risk. Data were obtained from financial statements and annual reports of banks listed on the Indonesia Stock Exchange. The sample consisted of 36 banks during the period 2019–2023, resulting in 180 observations. The analysis was conducted using multiple linear regression with fixed and random effect models through EViews software. The results of the analysis show that variables such as interest rates, bank size, return on assets (ROA), loan loss provisions (LLP), capital adequacy ratio (CAR), and asset quality have a significant effect on NPL. In contrast, gross domestic product (GDP) and inflation do not show a significant effect. These findings indicate that interest rates and ROA are significant new contributors to NPL fluctuations in the Indonesian banking sector during the study period.
Faktor-Faktor Penentu Efisiensi Operasional Perbankan di Indonesia Lestari, Henny Setyo; Hartini, Hartini; Laksono, Wafi Suryo; Abdullah, M. Hussin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7865

Abstract

This study aims to determine the factors that affect the operating efficiency of banking in Indonesia. This study uses the Pane Datal method. The data used during the period 2019-2023 were obtained from the Indonesia Stock Exchange. The dependent variable used in this study is operating efficiency. While the independent variables are credit risk, return on assets, return on equity, equity to asset ratio, deposit to liability ratio, total expense ratio, bank size, equity to liability ratio and ratio of loans loss provisions to net interest income. The results of this study indicate that return on assets has a positive effect on operating efficiency, while return on equity and loans loss provisions to net interest income have a negative effect on operating efficiency of banking in Indonesia and the credit risk ratio, equity to asset ratio, deposit to liability ratio, total expense ratio, bank size and equity to liability ratio do not affect operating efficiency of banking in Indonesia. It is hoped that the results of this study can be used by investors to determine the factors of operating efficiency of banking in Indonesia.
Co-Authors Ardelia, Rahmadina Bahtiar Usman, Bahtiar Hartini Laksono, Wafi Suryo Lestari, Henny Setyo Widiastuti, Maria Carmelia