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Atiningsih , Suci
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Resiko Kredit Dan Resiko Likuiditas Terhadap Profitabilitas Paramita, Inda; Atiningsih , Suci
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1017

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko kredit dan risiko likuiditas terhadap profitabilitas perbankan yang diukur melalui Return on Assets (ROA) dan Return on Equity (ROE). Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Pemilihan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria: perusahaan tercatat di BEI, menyajikan laporan keuangan secara berturut-turut selama periode penelitian, dan mencatatkan laba positif setiap tahun. Berdasarkan kriteria tersebut, diperoleh 20 perusahaan dengan total 60 data observasi. Data sekunder diperoleh dari Indonesian Capital Market Directory (ICMD) dan laporan tahunan masing-masing perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif dan signifikan terhadap ROA dan ROE. Sebaliknya, risiko likuiditas berpengaruh positif dan signifikan terhadap ROA, namun tidak berpengaruh signifikan terhadap ROE. Temuan ini memberikan implikasi penting bagi manajemen perbankan dalam mengelola risiko untuk meningkatkan profitabilitas. This study aims to analyze the effect of credit risk and liquidity risk on banking profitability, as measured by Return on Assets (ROA) and Return on Equity (ROE). The population consists of all banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Samples were selected using purposive sampling based on the following criteria: companies listed on the IDX, consistently publishing annual financial reports during the observation period, and reporting positive profits for three consecutive years. Based on these criteria, 20 companies were selected, resulting in 60 data observations. Secondary data were obtained from the Indonesian Capital Market Directory (ICMD) and annual reports of the respective companies. The data analysis method used is multiple linear regression. The results show that credit risk has a negative and significant effect on both ROA and ROE. Conversely, liquidity risk has a positive and significant effect on ROA but does not have a significant effect on ROE. These findings provide important implications for banking management in managing risks to enhance profitability
Pengaruh Environmental, Social, And Governance (ESG) Performance Dan Corporate Tax Avoidance Terhadap Nilai Perusahaan Dengan Ownership Concentration Sebagai Variabel Moderasi Kuncoro , Imam Tri; Atiningsih , Suci
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.872

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Environmental, Social and Governance (ESG) Performance dan Corporate Tax Avoidance terhadap nilai perusahaan dengan ownership concentration sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keberlanjutan dan laporan tahunan. Jumlah populasi pada penelitian ini adalah 45 perusahaan yang terindeks ESG Quality 45 KEHATI pada periode 2022-2024. Sampel penelitian ini sebanyak 90 perusahaan yang diperoleh melalui metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik dan Moderated Regression Analysis dengan program Eviews 13. Hasil penelitian menunjukkan bahwa Environmental, Social, and Governance (ESG) memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, Corporate Tax Avoidance (CTA) tidak berpengaruh terhadap nilai perusahaan, Ownership Concentration (OC) memoderasi pengaruh ESG terhadap nilai perusahaan, dan Ownership Concentration tidak memoderasi pengaruh Corporate Tax Avoidance terhadap nilai perusahaan. This study aims to analyze the effect of Environmental, Social, and Governance (ESG) Performance and Corporate Tax Avoidance on firm value, with ownership concentration as a moderating variable. This research employs a quantitative method using secondary data obtained from sustainability reports and annual reports. The population consists of 45 companies listed in the ESG Quality 45 KEHATI index during the 2022–2024 period. A total of 90 samples were selected using the purposive sampling method. The data analysis techniques used in this study include descriptive statistical analysis, classical assumption tests, and Moderated Regression Analysis (MRA) with the EViews 13 software. The results show that Environmental, Social, and Governance (ESG) has a positive and significant effect on firm value; Corporate Tax Avoidance (CTA) has no effect on firm value; Ownership Concentration (OC) moderates the effect of ESG on firm value; and Ownership Concentration does not moderate the effect of Corporate Tax Avoidance on firm value.
Co-Authors Kuncoro , Imam Tri Paramita, Inda