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All Journal BJRA (Bongaya Journal of Research in Accounting)
Sumarson Goh, Thomas
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Economics, Econometrics & Finance

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Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio, NonPerforming Loan, Suku Bunga, Bopo Dan Roa Terhadap Penyaluran Kredit Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Wijaya, Handoyo; Harahab, Sunarji; Elidawati; Sumarson Goh, Thomas
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i1.370

Abstract

The purpose of this study was to determine and analyze the effect of third party funds, capital adequacy ratio, non-performing loans, interest rates, BOPO and ROA on credit distribution of commercial banks listed on the Indonesia Stock Exchange. The population is 43 commercial banks listed on the Indonesia Stock Exchange for the 2017-2020 period. The research sample is 21 Commercial Banks listed on the Indonesia Stock Exchange for the 2017-2020 period. In this study, the techniques used in data collection are documentation study methods and literature study methods. This study uses multiple linear regression analysis. The results of the study indicate that third party funds, capital adequacy ratio, non-performing loans, interest rates, BOPO and ROA have an effect on lending to commercial banks listed on the Indonesia Stock Exchange
Pengaruh Struktur Modal, Return On Invested Capital, Aktiva Tetap, Dan Nopat Terhadap Economic Value Added Pada PT Prima Sentosa Lestari Diana, Tio; Sumarson Goh, Thomas; Elidawati; Sagala, Edison
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 1 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i1.371

Abstract

In running a company's business, every management in the company definitely needs to evaluate every performance carried out in the company's activities. Performance evaluation is carried out as a form of assessment to determine the company's ability to generate profits from its total assets. To be able to add to the economic value created by a company from its sales activities or strategy, an accurate problem solving is needed. One indicator of the value added of the investment made by the company is the Economic Value Added (EVA). This study uses descriptive methods and multiple linear regression analysis techniques. Descriptive method is a method of analyzing problems by collecting data and grouping them in order to describe each process, as well as the behavior of the object under study at PT Prima Sentosa Lestari. Primary data were collected and obtained through interviews and observations while secondary data were obtained from literature related to the research topic. The balance sheet, statement of changes in equity, cash flow statement and income statement taken from 2016-2020 are used as research objects. The results showed that Capital Structure had no effect on Economic Value Added at PT Prima Sentosa Lestari in 2016-2020, Return On Invested Capital had an effect on Economic Value Added at PT Prima Sentosa Lestari in 2016-2020, Fixed Assets had an effect on Economic Value Added at PT Prima Sentosa Lestari in 2016-2020, NOPAT affects Economic Value Added at PT Prima Sentosa Lestari in 2016-2020 and Capital Structure, Return On Invested Capital, Fixed Assets and NOPAT affects Economic Value Added at PT Prima Sentosa Lestari in 2016-2020
Co-Authors Diana, Tio Elidawati Harahab, Sunarji Sagala, Edison Wijaya, Handoyo