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Sigit Sanjaya
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Sigitsanjaya@upiyptk.ac.id
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jbe@upiyptk.ac.id
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Jalan Kampung Kalawi no. 15 RT 01 RW 07
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UPI YPTK Journal of Business and Economics
Published by Universitas Putra Indonesia YPTK Padang
ISSN : -     EISSN : 25273949     DOI : 10.35134/jbe
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
UPI YPTK Journal of Business and Economics is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including Accounting, Auditing, Management, Marketing, Business, Finance, and other related topics. The journal is addressed at regional and international level and is targeted to academics, entrepreneurs, policy-makers, researchers and students who are involved in the latest research, scientific development and practice on Business and Economics. UPI YPTK Journal of Business and Economics is dedicated to address the challenges in the areas of Business and Economics, thereby presenting a consolidated view to the interested researchers in the aforesaid fields. The journal looks for significant contributions to the area of management including accounting, auditing, management, marketing, business, finance, and other related topics in theoretical and practical aspects. All manuscripts received by the editor of UPI YPTK Journal of Business and Economics (JBE) will be reviewed by peer reviewers according to the field of economics studies (at least 2 people) with a double-blind policy. This journal is published every 4 months, Januari, May, and September. All papers submitted to the journal should be written in good English.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 5 No. 3 (2020): September 2020" : 5 Documents clear
Relationship Analysis of Ratio and Profitability In Sharia Commercial Banks In Indonesia Sigit Sanjaya; Nila Pratiwi
UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v5i3.18

Abstract

This study aims to analyze financial ratios and their impact on profitability in Islamic banks in Indonesia. The ratios used are CAR (X1), NPF (X2), FDR (X3), OER (X4) and ROA (Y) for profitability. The research population is all Islamic commercial banks in Indonesia. The sampling technique used total sampling. The research data starts from 2015 to 2019. Sources of data were obtained secondary through publications from the OJK. Data analysis used descriptive statistical tests, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test and autocorrelation test), coefficient determination test, F-test and t-test. The result showed CAR (X1), NPF (X2), FDR (X3), OER (X4) simultaneously have a significant effect on ROA (Y). The variables FDR (X3) and OER (X4) partially have significant effect on ROA (Y) whereas CAR (X1) and NPF (X2) have no significant effect on ROA (Y).
Analysis of Factors Affecting Underpricing in Initial Public Offerings Anes Liliani Daeli; Ronni Andri Wijaya
UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v5i3.66

Abstract

This research was conducted on companies that made initial public offerings on the Indonesia Stock Exchange in 2013-2017 with the aim of knowing how much influence the level of underwriter reputation, return on assets, company size and earnings per share had on the level of underpricing by using the debt to equity ratio as a moderating variable. . In this study using several analytical techniques including: descriptive analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The results obtained based on the Partial Test (t) obtained: There is a significant influence between underwriter reputation and return on assets on the level of underpricing. There is no significant effect between firm size and firm size on the level of underpricing. Debt to equity ratio cannot moderate the relationship between underwriter reputation, return on assets, firm size and earnings per share to the level of underpricing. Then based on the results of the Simultaneous Test (Test F) it can be seen that the underwriter's reputation, return on assets, company size and earnings per share have a significant and significant effect on the level of underpricing.
The Effect of Sales Growth and Profitability on Financial Distress Suci Ramadhani; Rindy Citra Dewi; Ronni Andri Wijaya
UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v5i3.67

Abstract

This study aims to describe and estimate the effect of sales growth and profitabilitas on financial distress with leverage as the control variable in Manufacturing consumer goods industry sector and company in the chemical and basic industry sector listed on the Indonesian Stock Exchange in the period 2014-2018. Base on result of hypothesis testing it can be concluded that Sales Growth has no significant effect on Financial Distress. Profitabilitas has a significant effect on the Financial Distress. Sales Growth and Profitabilitas has a significant effect on the Financial Distress. Sales Growth has not significant effect on the Financial Distress with Leverage as the control Variable. Profitabilitas has a significant effect on the Financial Distress with Leverage as the control Variable. Sales Growth and Profitabilitas has a significant effect on the Financial Distress with Leverage as the control Variable. Leverage has a significant effect on the Financial Distress in manufacturing consumer goods industry sector and company in the chemical and basic industry sector. The company is expected to be able to improve financial performance, by paying attention to sales growth and profitabilitas so that investors are motivated to invest their shares in the desired company.
Board Gender, Experience and Education on Financial Performance: Evidence From Manufacturing Firms In Indonesia Ovie Syafna Putri; Fitri Yeni; Ramdani Bayu Putra; Yosi Yulia
UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v5i3.69

Abstract

This study aims to determine the effect of board gender, board experience and board education on financial performance in manufacturing firms in Indonesia. This research is quantitative. The total population is 168 manufacturing companies. A sample of 38 manufacturing companies was determined by using purposive sampling techniques. Research data was obtained from the financial statements of companies for the period 2015-2019. Data analysis techniques using a descriptive statistic, classical assumption test, estimation test and panel data regression. Hypotheses testing by using F-test dan t-test. The results showed that board gender did not affect company performance. The board experience and board education had a positive and significant effect on firms performance.
The Effect of Leverage, Company Size, and Executive Characteristics on Tax Planning Ratna Zebua; Lusiana Lusiana; Ronni Andri Wijaya
UPI YPTK Journal of Business and Economics Vol. 5 No. 3 (2020): September 2020
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v5i3.71

Abstract

This study aims to determine the effect of Leverage, Company Size, and Executive Characteristics on Tax Planning with Profitability as a Control Variable in Manufacturing companies listed on the Indonesia Stock Exchange 2014-2018. The sample in this study amounted to 65 manufacturing companies taken through purposive sampling. The data used is secondary data, and the analytical method used is multiple linear regression analysis. The results of this study indicate that 1) Leverage has a significant effect on tax planning. 2) Company size has no significant effect on tax planning. 3) Executive characteristics have no significant effect on tax planning. 4) Leverage, company size, and Executive Characteristics have a significant effect on tax planning together. 5) Leverage has no significant effect on tax planning with profitability as a control variable. 6) Firm size has a significant effect on tax planning with profitability as a control variable. 7) Executive characteristics have no significant effect on tax planning, with profitability as a control variable. 8) Profitability significantly affects tax planning 9) Leverage, company size, executive characteristics, and profitability as control variables significantly affect tax planning simultaneously.

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