Jurnal Riset Akuntansi Kontemporer
Vol 11 No 1 (2019): Edisi April

KINERJA KEUANGAN TERHADAP KEMAMPUAN BERKELANJUTAN PERUSAHAAN

Kurnia Octha Saputri (Universitas Telkom)



Article Info

Publish Date
30 Apr 2019

Abstract

This study aims to investigate the financial performance and sustainable company ability and investigate the effect of financial performance as measured by by profitability (ROA), capital adequacy (CAR), operational performance efficiency (BOPO), liquidity (FDR), and non performing financing (NPF), on the sustainable company ability as measured by the FSR at Sharia Commercial Bank in Indonesia for the period 2012-2016.The sample used in this research is 11 Sharia Commercial Banks. The sample selection technique used is purposive sampling. Methods of data analysis using panel data regression analysis with 5% significance. The result of t test shows that capital adequacy has significant positive effect, meanwhile profitability operational performance efficiency, liquidity, and non performing financing has significant negative effect. The result of F test shows that simultaneously the financial performance has significant effect on corporate sustainable capability with adjusted R2 of 0.581292.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...