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All Journal Ekonomi Bisnis Jurnal Akuntansi dan Keuangan
Ririen Setiati Riyanti
Universitas Indonesia
Economics, Econometrics & Finance

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Capitalization Chronicles: Unraveling the Impact on Bank Profitability Ririen Setiati Riyanti
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.161-168

Abstract

This study seeks to investigate the influence of capitalization on the profitability of banks, focusing on financial data of 34 Indonesian commercial public banks over the period of 2013-2022. The researcher evaluates the capital ratio, a critical measure of financial stability, for its impact on key profitability metrics such as Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Pre-Provision Profitability Ratio (PPR).  By utilizing the Fixed Effect Model (FEM), the results of this study show mixed effects of capital ratio on profitability across profit measures. Further, the finding shows an inverted U-shaped impact of capital ratio on bank profit when ROA is used. This suggests that a higher capital ratio increases a bank’s ability to generate profits on its assets up only to a critical point. A further increase in the capital ratio beyond this point tends to adversely affect profitability.
ANALYSIS INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE AND SUSTAINABLE GROWTH OF COMPANY IN INDONESIA Farsiana Andini; Ririen Setiati Riyanti
Ekonomi Bisnis Vol 30, No 1 (2025): EKONOMI BISNIS MARCH 2025
Publisher : Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v30i1p16-30

Abstract

The objective of this study is to examine the impact of Intellectual Capital (IC) on financial performance and sustainable growth within consumer goods sector companies in Indonesia over the period from 2018 to 2022. The research employs a multiple regression analysis method to assess the relationship between IC variables—measured using the Value Added Intellectual Coefficient (VAIC)—and its components: Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Innovative Capital Efficiency (RDE), and Relational Capital Efficiency (RCE), in relation to financial performance indicators such as Return on Assets (ROA), Return on Equity (ROE), Sales Growth (SG), and Sustainable Growth Rate (SGR). The results of the analysis indicate a relationship between IC and financial performance, where VAIC demonstrates a significant influence on ROA, ROE, SG, and Sustainable Growth Rate (SGR) in the companies. However, findings regarding the individual IC components (CEE, HCE, SCE, RDE, and RCE) reveal varying effects on financial performance (ROA, ROE, and SG) and SGR. The implications of this study emphasize the critical importance of effective management and development of Intellectual Capital for companies, particularly in enhancing financial performance and achieving sustainable growth.
Co-Authors Farsiana Andini