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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Ati Retna Sari
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Peran Mediasi CSR (Corporate Social Responsibility) Berbasis CAR (Capital Adequacy Ratio) dan LDR (Loan To Deposit Ratio) Terdapat Profitabilitas pada Bank yang Terdaftar di Bei Tahun 2020-2024. Wahyu Trisanti; Ati Retna Sari; Supami Wahyu Setiyowati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9728

Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR) and Loan-to-Deposit Ratio (LDR) on profitability, with Corporate Social Responsibility (CSR) based on Global Reporting Invitation (GRI) indicators as an intervening variable in banking sector companies. The research method used in this study is a quantitative intervening method using secondary data derived from financial reports for the 2020-2024 period. The sample in this study was 40 banks listed on the Indonesia Stock Exchange using a purposive sampling technique. The data analysis technique used in this study was the Measurement Outset Model, an internal model, and hypothesis testing using SmartPLS. The results indicate that Corporate Social Responsibility (CSR) has a mediating role in the effects of Capital Adequacy Ratio (CAR) and Loan-to-Deposit Ratio (LDR) on profitability. This study recommends CSR (Corporate Social Responsibility) by considering the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) factors because these activities require expenditures or financing within the company. Future researchers can consider analyzing other variables related to CSR (Corporate Social Responsibility) and profitability.
Pengaruh Struktur Modal dan Leverage terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening Sentri Lestiani; Ati Retna Sari; Supami Wahyu Setyowati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9730

Abstract

This study analyzes the effect of capital structure and leverage on firm value with financial performance as an intervening variable. Data were collected through the IDX website on companies in the goods and consumer sectors in 2021-2024 and analyzed using SmartPLS. The results show that capital structure and leverage affect firm value through financial performance. This study recommends that corporate decisions in financial management related to debt need to be considered with the company's financial performance to minimize corporate risk.
Pengaruh Penerapan Good Corporate Governance, Rasio Likuiditas, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021) Erin Novita; Sulistyo; Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi Vol. 12 No. 1 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 1 TAHUN 2024
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v12i1.8924

Abstract

Penelitian ini bermaksud guna menganalisis pengaruhnya penerapan good corporate governance, rasio likuiditas, serta ukuran perusahaan terhadap kinerja keuangan perusahaan di perusahaan manufaktur subsektor foods and beverages yang tercatat di Bursa Efek Indonesia (BEI). Data sekunder ialah data penelitian ini melalui annual reports serta jenis penelitian memakai pendekatan kuantitatif. Purposive sampling ialah teknik pengambilannya sampel yang digunakannya di penelitian ini. Teknik untuk analisis datanya memakai software IBM SPSS 26. Penelitian ini menyimpulkan bahwasannya Ukuran Dewan Komisaris, Kepemilikan Manajerial, Kepemilikan Institusional, Rasio Likuiditas (Current Ratios) dan Ukuran Perusahaan secara simultan berpengaruh signifikan terhadap Kinerja Keuangan Perusahaan (ROA).
Co-Authors Erin Novita Sentri Lestiani Setiyowati, Supami Wahyu Sulistyo Supami Wahyu Setyowati Wahyu Trisanti