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MBIA
Published by Universitas Bina Darma
ISSN : 20865090     EISSN : 26558262     DOI : https://doi.org/10.33557/mbia
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
The MBIA Journal is dedicated to the development, promotion and understanding of management, business, finance and accounting in their widest sense. The main objective is to provide an online forum to disseminate findings of research in the fields of management, business, finance and accounting worldwide. The MBIA Scientific Journal was published in collaboration between the Faculty of Economics (FE) with the Integrated Scientific Journal (JIT-UBD) and the Directorate of Research and Community Service (DRPM) Bina Darma University. p-ISSN: 2086-5090 e-ISSN: 2655-8262. The paper will be checked for plagiarism using Turnitin. The journal published three times a year that is in April, August and December. Focus and Scope The editorial board welcomes original submissions in Indonesia and English. The number of words for a research article should preferably be between 5,000 and 8,000. The following are some of the topical areas (but not limited to) relevant to the journal: Management: Human Capital Human resource management Financial management Operational management Marketing management Strategic management Business : Business development Small business enterprise Business and economic education Business law e-business Finance: Behavioural finance Efficiency of stock and foreign exchange markets International parity conditions Valuation of securities Mergers and acquisitions Cost of capital and capital budgeting Modelling time-varying volatility of financial assets Time-varying correlations, betas and copulas Market microstructure Islamic finance Accounting: Financial reporting and international financial reporting standards Public sector accounting and auditing Corporate governance Audit expectation gap Market for audit services Determinants of job satisfaction of accounting academics Determinants of various disclosures in company annual reports Earnings management Auditing standards
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 228 Documents
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Pengaruh Mutu Layanan, Persepsi Harga, Faktor Emosional Dan Kemudahan Terhadap Kepuasan Penumpang Kereta Api DAOP VI Yogyakarta Basuki Basuki; Shalahuddin Shalahuddin; Shiva Khoirunnisa
MBIA Vol 22 No 1 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i1.2057

Abstract

This study aims to analyze the influence of service quality factors, price perception factors, emotional factors, and convenience factors on passenger satisfaction with the Yogyakarta DAOP VI Railway. Data collection in this study is using a questionnaire. The population used in this study are respondents who have used the Yogyakarta DAOP VI Railway services. The sample in this study is 100 respondents and the technique used is the Non- Probability Sampling technique with the Purposive Sampling approach. This study uses multiple linear regression analysis. The results of data processing with regression analysis obtained the regression equation: Y = -1,020 + 0,059 X1 - 0,002 X2 + 0,402 X3 + 0,352 X4. Testing the partial effect of the independent variables used shows that the service quality factor, emotional factor, and convenience factor have a positive and significant effect on passenger satisfaction with the Yogyakarta DAOP VI train, while the price perception factor has negative but not significant. Simultaneous testing shows that all these independent variables have a significant effect passenger satisfaction with the Yogyakarta DAOP VI Railway. Keywords: Service Quality, Price Perception, Emotional Factors, Convenience, Passenger Satisfaction. Abstrak Studi ini bertujuan untuk menganalisis pengaruh Faktor Mutu Layanan, faktor Persepsi tentang Harga, faktor emosional dan faktor kemudahan terhadap kepuasan penumpang Kereta Api DAOP VI Yogyakarta. Pengumpulan data dalam studi ini adalah menggunakan kuesioner. Populasi yang dipakai dalam studi adalah responden yang pernah menggunakan jasa Kereta Api DAOP VI Yogyakarta. Sampel pada studi ini adalah sebanyak 100 responden dan teknik yang digunakan adalah teknik Non Probability Sampling dengan pendekatan Purposive Sampling. Studi ini menggunakan analisis regresi linier berganda. Hasil pengolahan data dengan analisis regresi diperoleh persamaan regresi: Y’ = -1,020 + 0,059 X1 - 0,002 X2 + 0,402 X3 + 0,352 X4. Pengujian pengaruh parsial dari variabel bebas yang digunakan menunjukkan bahwa faktor Mutu Layanan, faktor emosional, dan faktor kemudahan berpengaruh positip dan signifikan terhadap kepuasan penumpang kereta Api DAOP VI Yogyakarta, sedangkan faktor Persepsi tentang Harga berpengaruh negatip tetapi tidak signifikan. Pengujian secara serentak diperoleh bahwa semua regresor tersebut memiliki pengaruh signifikan pada kepuasan penumpang Kereta Api DAOP VI Yogyakarta. Kata kunci : Faktor Mutu Layanan, Faktor Persepsi tentang Harga, Faktor Emosional, Faktor Kemudahan dan Kepuasan Penumpang.
Personal Branding di Media Sosial Tiktok I Made Chandra Mandira; Kadek Diah Yulia Carey
MBIA Vol 22 No 1 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i1.2064

Abstract

This research finds out the personal branding President of Oriflame on social media tiktok seen from what does, what makes it different, and scores what to get when the public intertwines a connection with him. The study is conducted with a method qualitative with an approach to studies phenomenology for knowing more about somebody seen from professional experience in a manner that is aware and capable of giving meaning to every phenomenon experienced. Results findings in a study this is the President of Oriflame does not yet take advantage of social media tiktok with good because the target market no there, however, should as someone who has become a highlight and occupies ranking highest in Oriflame must permanently share content-related medium business on this with consistency across all social media, wrong only one tiktok as the most popular social media public moment this. Keywords: President of Oriflame, Personal Branding, Tiktok Abstrak Penelitian ini bertujuan untuk mengetahui personal branding President Oriflame di media sosial tiktok dilihat dari apa yang dilakukan, apa yang membuatnya berbeda dan nilai apa yang didapat ketika masyarakat menjalin hubungan dengannya. Penelitian ini dilakukan dengan metode kualitatif dengan pendekatan studi fenomenologi untuk bisa mengetahui lebih dalam tentang seseorang dilihat dari pengalaman yang dialami secara sadar dan mampu memberikan makna dari setiap fenomena yang dialami. Hasil temuan dalam penelitian ini adalah President Oriflame belum memanfaatkan media sosial tiktok dengan baik karena pasaran yang dituju bukan disana, namun semestinya sebagai orang yang sudah menjadi sorotan dan menduduki peringkat tertinggi di Oriflame harus tetap membagikan konten terkait bisnis yang sedang dijalani dengan konsisten di semua media sosial, salah satunya tiktok sebagai media sosial paling diminati masyarakat saat ini. Kata kunci: President Oriflame, Personal Branding, Tiktok
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Leverage Dan Opini Auditor Terhadap Audit Report Lag Eka Meirawati; Relasari Relasari; Anton Indra Budiman; Iwan Efriandy
MBIA Vol 21 No 3 (2022): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v21i3.2131

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of profitability, solvency, liquidity, firm size, leverage, and auditor's opinion on audit report lag. The type of data used in this study is secondary data in the form of the company's annual financial reports. The research population is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Number of property and real estate sector companies listed on the Indonesia Stock Exchange during 2017-2020. totaling 65 companies. The method used is a non-probability sampling technique which means it is a technique that does not provide equal opportunities for all elements or parts of the population to be selected as samples. The analytical technique used is multiple linear regression analysis using the SPSS program. with the results of his research that profitability, company size, and auditor's opinion have an effect on audit report lag. Keywords: Audit Report Lag, Profitability, Solvency, Liquidity, Company Size, Auditor Opinion Abstrak Penelitian ini bertujuan untuk menganalisa dan memperoleh bukti empiris mengenai pengaruh profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, leverage,dan opini auditor terhadap audit report lag. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan. Populasi penelitian adalah semua perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. Jumlah Perusahaan sektor porperty dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2020. berjumlah 65 perusahaan. Metode yang digunakan adalah teknik nonprobability sampling yang berarti merupakan teknik yang tidak memberi peluang yang sama untuk semua unsur atau bagian populasi untuk dipilih menjadi sampel.Teknik analisis yang digunakan adalah uji analisis regresi linear berganda dengan menggunakan program SPSS, dengan hasil penelitiannya bahwa profitabilitas, ukuran perusahaan, dan opini auditor berpengaruh terhadap audit report lag Kata Kunci : Audit Report Lag, Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Opini Auditor
Pengaruh Profitabilitas dan Kepemilikan Manajerial terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai Variabel Moderasi Komang Sri Widiantari; I Gede Nyoman Merta Wiguna
MBIA Vol 22 No 1 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i1.2134

Abstract

This study aims to see how the influence of profitability and managerial ownership on dividend policy with firm size as a moderating variable on the LQ45 index. The population in this research is all LQ 45 index companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period with a total of 45 companies. The samples in this study were 16 companies with a total of 48 data observations. The data analysis technique used is the classical assumption test, moderated regression analysis (MRA), significance test (t test), and determinant coefficient test (R2) with IBM SPSS statistics 26. The results of this study indicate that profitability has a positive and significant effect on ownership managerial ownership has a positive and insignificant effect, company size can weaken the relationship between profitability and dividend policy and is not significant, and company size can weaken the relationship between managerial ownership and dividend policy and is not significant. Keywords: Profitability, managerial ownership, company size, and dividend policy Abstrak Penelitian ini mempunyai tujuan mengetahui bagaimana pengaruh dari profitabilitas dan kepemilikan manajerial pada kebijakan dividen dengan ukuran perusahaan sebagai variabel moderasi dalam indeks LQ45. Populasi penelitian adalah seluruh perusahaan yang masuk dalam indeks LQ 45 yang listing di Bursa Efek Indonesia (BEI) dalam kurun waktu 2019-2021 sejumlah 45 perusahaan. Adapun sampel dalam penelitian ini yakni 16 perusahaan dengan observasi sebanyak 48 data. Teknik penganalisisan data yang dipergunakan yaitu , moderated regression analysis (MRA), pengujian asumsi klasik, pengujian signifikansi (uji t), serta pengujian koefisien determinan (R2) dengan IBM SPSS statistics 26. Temuan penelitian ini memperlihatkan profitabilitas mempunyai pengaruh positif serta signifikan, kepemilikan manajerial mempunyai pengaruh positif namun tidak signifikan, ukuran perusahaan mampu melemahkan hubungan profitabilitas terhadap kebijakan dividen dan tidak signifikan, serta ukuran perusahaan mampu melemahkan hubungan kepemilikan manajerial terhadap kebijakan dividen dan tidak signifikan. Kata kunci: Kepemilikan manajerial, profitabilitas, kebijakan dividen, ukuran perusahaan.
Peningkatan Pembangunan Ekonomi Untuk Kualitas Hidup Manusia Di Daerah Istimewa Yogyakarta Fauzuna Naufal Wijanarko; Rini Dwi Susanti
MBIA Vol 22 No 2 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i2.2141

Abstract

This study aims to analyze economic development towards improving the quality of human life in the Special Region of Yogyakarta from 2013 to 2019. Theoretically, the Human Development Index (IPM) measures human resources and is used as a standard indicator of human welfare. The HDI indicator is based on the quality of health, education and people's purchasing power. An increase in the HDI value indicates that there has been an increase in human welfare and rate in an area. Human Development Index (IPM) is the dependent variable, while capital expenditure, poverty, Regional Minimum Wage (UMP), and Gross Regional Domestic Product (GRDP) are independent variables. The research approach uses a fixed effect model: panel data. Partial research results show that capital expenditure has a positive but not significant effect on HDI, while poverty has a negative and insignificant influence on HDI. In addition, UMP and GRDP have a significant positive impact on HDI. Simultaneously, poverty, capital expenditure, UMP and GRDP substantially influence the HDI in the Special Region of Yogyakarta. Keywords: Human Development Index, Poverty, Provincial Minimum Wage, Government Expenditure, Gross Regional Domestic Product. Abstrak Penelitian ini bertujuan menganalisis pembangunan ekonomi terhadap peningkatan kualitas hidup manusia di Daerah Istimewa Yogyakarta pada tahun 2013-2019. Secara teoritis, Indeks Pembangunan Manusia (IPM) merupakan metode pengukuran sumber daya manusia yang dijadikan standar indikator kesejahteraan manusia. Indikator IPM didasarkan pada kualitas kesehatan, pendidikan dan daya beli masyarakat. Meningkatnya nilai IPM menujukkan bahwa terjadi peningkatan kesejahteraan dan kualitas manusia di suatu wikayah. Indeks Pembangunan Manusia (IPM) sebagai variabel dependen, sedangkan belanja modal, kemiskinan, Upah Minimum Regional (UMP), Produk Domestik Regional Bruto (PDRB) sebagai variabel independen Pendekatan penelitian menggunakan fixed effect model yang bersifat data panel. Hasil penelitian secara partial menunjukan bahwa belanja modal berpengaruh positif tetapi tidak signifikan terhadap IPM, sedangkan kemiskinan berpengaruh negatif dan tidak signifikan terhadap IPM. Selain itu, UMP dan PDRB memiliki dampak positif yang signifikan terhadap IPM. Secara simultan, kemiskinan, belanja modal, UMP dan PDRB memiliki pengaruh signifikan terhadap IPM di Daerah Istimewa Yogyakarta. Kata Kunci: Indeks Pembangunan Manusia, Kemiskinan, Belanja Modal, Produk Domestik Regional Bruto, Upah Minimum Provinsi.
Pengaruh Celebrity Endorser dan E-WOM terhadap Purchase Intention Produk Skincare di Jakarta dengan Brand Trust sebagai Variabel Mediasi Rian Tanjung; Keni Keni
MBIA Vol 22 No 1 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i1.2144

Abstract

This research is aimed to examine whether celebrity endorsers and electronic word of mouth (e-WOM) can partially influence purchase intention and the role of brand trust in mediating those influences. The population of this research is skincare consumers. At the same time, the sample is 150 skincare consumers in Jakarta, which were obtained by using online questionnaires and selected by using the nonprobability sampling technique in the form of convenience sampling. The data were analyzed by using the PLS-SEM method in SmartPLS 4 program. This research is expected to support skincare companies in developing marketing strategies and to be a reference for companies and researchers regarding the purchase intention of skincare products. The results showed that celebrity endorsers had a positive effect on brand trust, while e-WOM did not have a positive effect on brand trust. In addition, celebrity endorsers and brand trusts have a positive effect on purchase intention, while e-WOM does not have a positive effect on purchase intention. Finally, celebrity endorsers positively affect purchase intention mediated by brand trust, while e-WOM has no effect. Keywords: Celebrity endorser, e-WOM, purchase intention, brand trust, skincare product Abstrak Penelitian ini bertujuan untuk menguji apakah celebrity endorser dan e-WOM secara parsial dapat mempengaruhi purchase intention, serta peran brand trust dalam memediasi pengaruh tersebut. Populasi penelitian ini adalah konsumen skincare, sedangkan sampelnya adalah 104 konsumen skincare di Jakarta yang diperoleh dengan menggunakan kuesioner online dan dipilih dengan teknik nonprobability sampling berupa convenience sampling. Data dianalisis dengan metode PLS-SEM pada program SmartPLS 4. Penelitian ini diharapkan dapat mendukung perusahaan perawatan kulit dalam mengembangkan strategi pemasaran, dan menjadi referensi bagi perusahaan dan penelitian mengenai minat beli produk perawatan kulit. Hasil penelitian menunjukkan bahwa celebrity endorser berpengaruh positif terhadap brand trust, sedangkan e-WOM tidak berpengaruh positif terhadap brand trust. Selain itu celebrity endorser dan Brand trust berpengaruh positif terhadap purchase intention, sedangkan e-WOM tidak berpengaruh positif terhadap purchase intention. Akhirnya celebrity endorser berpengaruh positif terhadap purchase intention yang dimediasi oleh brand trust, sedangkan e-WOM tidak berpengaruh. Kata kunci: Dukungan selebriti, e-WOM, niat beli, kepercayaan merek, produk skincare
Prediktabilitas Sample Skewness Terhadap Return Pasar Saham Indonesia Muhammad Sofian Maksar
MBIA Vol 22 No 1 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i1.2152

Abstract

This study investigates the predictability of sample skewness on Indonesian stock market returns as represented by the JCI, LQ45, and JCI. The sample period starts from January 2001 to December 2022, with a prediction period from July 2009 to December 2022 that accommodates the COVID-19 pandemic crisis. The results showed that sample skewness was able to predict market excess returns one month in advance. This ability emerged, especially when the COVID-19 pandemic crisis hit. This finding indicates that investors tend to look for securities that have lottery-like characteristics, which causes the price of these securities to experience mispricing. However, this mispricing can be adjusted in the next period so that this strategy is not profitable to implement. Keywords: Market return predictability, Sample skewness, Sample variance Abstrak Penelitian ini bertujuan untuk menginvestigasi kemampuan prediksi (prediktabilitas) sample skewness terhadap return pasar saham indonesia yang diwakili oleh IHSG, LQ45, dan JCI. Periode sampel dimulai dari Januari 2001 sampai Desember 2022 dengan periode prediksi dari Juli 2009 sampai Desember 2022 yang mengakomodir krisis pandemi Covid-19. Hasil penelitian menunjukkan bahwa sample skewness mampu memprediksi excess return pasar satu bulan ke depan. Kemampuan ini muncul khususnya saat krisis pandemi Covid-19 melanda. Temuan ini mengindikasikan bahwa investor cenderung mencari sekuritas yang memiliki karakteristik seperti lotere yang menyebabkan harga sekuritas ini mengalami mispricing. Akan tetapi, mispricing ini dapat disesuaikan di periode selanjutnya sehingga strategi ini tidak menguntungkan untuk diterapkan. Keywords: Prediktabilitas return pasar, Sample skewness, Sample variance
Smart Tourism Technology Dan Kepuasan Wisatawan Untuk Berkunjung Kembali Di Wisata Heritage Kota Surakarta Esti Dwi Rahmawati; Haris Novy Admadianto; Sarah Fadila; Shalli Habiibika Baaq
MBIA Vol 22 No 1 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i1.2163

Abstract

Developing a smart city in Surakarta is to attract domestic and foreign tourists, as well as attract investors to develop infrastructure and open new businesses. The acquisition of foreign exchange is an effort in national development in supporting the national economy, one of which is supported by the tourism sector. This study aims to determine Smart tourism technology on the intention of returning tourists through tourist satisfaction and experiences—direct survey to respondents with quantitative research as the research method. Tourists who visit heritage sites in Surakarta City are the research population. The number of sampling is 200 respondents with a convenience sampling technique. The analytical method used is Structural Equation Modeling using SmartPLS 3.0. The results show that smart tourism technology affects the tourist experience, tourism experience affects tourist satisfaction, tourist satisfaction affects the intention to revisit, and smart tourism technology affects the intention to revisit through tourist experiences and tourist satisfaction in heritage in Surakarta City. Keywords: Smart tourism technology, tourist experience, tourist satisfaction, revisit intention, heritage. Abstrak Pengembangan smart city di Kota Surakarta salah satunya bertujuan untuk menarik wisatawan domestik dan wisatawan mancanegara, serta menarik minat investor dalam pembangunan infrastruktur dan pembukaan bisnis baru. Perolehan devisa negara sebagai upaya dalam pembangunan nasional dalam menyokong perekonomian nasional salah satunya didukung oleh sektor pariwisata. Tujuan penelitian ini untuk mengetahui Smart tourism technology terhadap niat berkunjung kembali wisatawan melalui kepuasaan wisatawan dan pengalaman wisata. survey langsung kepada responden dengan jenis penelitian kuantitatif sebagai metode penelitian ini. Wisatawan yang berkunjung pada wisata heritage di Kota Surakarta adalah populasi penelitian. Jumlah sampel penelitian 200 responden dengan teknik convenience sampling. Metode analisis yang digunakan adalah Structural Equation Modelling menggunakan Smart PLS 3.0. Hasil diperoleh bahwa (1) smart tourism technology berpegaruh terhadap pengalaman wisata, (2) pengalaman wisata berpengaruh terhadap kepuasan wisatawan, (3) kepuasan wisatawan berpengaruh terhadap niat berkunjung kembali dan (4) smart tourism technology berpengaruh terhadap niat berkunjung kembali melalui pengalaman wisata dan kepuasan wisatan di wisata heritage di Kota Surakarta. Kata kunci: Smart tourism technology, Pengalaman Wisata, Kepuasan Wisatawan, Heritage, Niat Berkunjung Kembali
Faktor-Faktor yang Mempengaruhi Financial Management Behavior Raden Arvi Arsytania; Sri Zaniarti
MBIA Vol 22 No 1 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i1.2186

Abstract

This study aims to examine and analyze the influence of factors such as financial knowledge, locus of control and income on financial management behavior in students of the Management Study Program, Maranatha Christian University. The number of samples in this study amounted to 240 respondents and the sampling technique was probability sampling with simple random sampling technique. The data was processed and analyzed using multiple linear regression. The obtained result showed that financial knowledge has an effect on financial management behavior, while locus of control and income have no effect on financial management behavior. Keywords: financial management behavior, financial knowledge, income, locus of control. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh faktor-faktor seperti financial knowledge, locus of control dan income terhadap financial management behavior pada mahasiswa Program Studi Manajemen Universitas Kristen Maranatha. Jumlah sampel dalam penelitian ini berjumlah 240 responden dan teknik pengambilan sampel dengan probability sampling dengan Teknik simple random sampling. Data diolah dan dilakukan analisis menggunakan regresi linear berganda. Didapatkan hasil yaitu financial knowledge berpengaruh terhadap financial management behavior sedangkan locus of control serta income tidak berpengaruh terhadap financial management behavior. Kata kunci: financial management behavior, financial knowledge, income, locus of control.
Comparative Study of Financial Soundness of State and Private Banks in Indonesia Miladiatur Rahmah; Nora Ria Retnasih
MBIA Vol 22 No 1 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i1.2199

Abstract

This study aims to investigate the impact of bank soundness on the return on assets (ROA) experienced by state and private banks over the 2016-2022 fiscal quarters. In this study, a quantitative research method employing secondary data obtained through the official website of the OJK (Financial Services Authority) was used as the research methodology. For this investigation, the panel data regression analysis carried out in EViews 9 was the analytical tool. According to research on state banks, the CAR and LDR variables have only a partially significant effect on ROA. Notwithstanding this, ROA is significantly influenced by the NPL and NIM variables. On the other hand, private banks provide some evidence suggesting that the CAR and NPL variables do not have a significant impact on ROA. Several LDR and NIM variables significantly influence ROA. Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Non-Performing Loan (NPL), Return On Asset (ROA). Abstrak Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tingkat kesehatan bank terhadap return on asset (ROA) pada bank pemerintah dan swasta periode triwulan 2016-2022. Dalam penelitian ini menggunakan metode penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh melalui situs resmi OJK (Otoritas Jasa Keuangan). Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel menggunakan E-Views 9. Berdasarkan hasil penelitian pada bank pemerintah, secara parsial variabel CAR dan LDR tidak berpengaruh signifikan terhadap ROA. Namun variabel NPL dan NIM berpengaruh secara signifikan terhadap ROA. Di sisi lain, bank swasta menunjukkan bahwa variabel CAR dan NPL tidak berpengaruh signifikan terhadap ROA. Sedangkan variabel LDR dan NIM berpengaruh secara signifikan terhadap ROA. Kata kunci: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Non-Performing Loan (NPL), Return On Asset (ROA).

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