cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Andi Sri Wahyuni
Contact Email
andisriwahyuni@poliupg.ac.id
Phone
+6285964304623
Journal Mail Official
akunsika@poliupg.ac.id
Editorial Address
Jurusan Akuntansi Politeknik Negeri Ujung Pandang Jalan perintis Kemerdekaan KM. 10 Makassar, 90245, Telpon (0411) 585367-585368 psw. 142,Fax (0411) 586043 HP/WA : 085341576457 / 085964304623 Email : akunsika@poliupg.ac.id
Location
Kota makassar,
Sulawesi selatan
INDONESIA
AKUNSIKA: Jurnal Akuntansi dan Keuangan
Published by Politeknik Negeri Ujung Pandang
ISSN : 27223701     EISSN : 27223590     DOI : http://dx.doi.org/10.31963/akunsika.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: Jurnal Akunsika mempublikasikan tulisan yang diangkat dari hasil penelitian lapangan atau telaah pustaka di bidang akuntansi dan/atau keuangan. Scope: Financial Accounting (Akuntansi Keuangan) Management Accounting (Akuntansi Manajemen) Auditing (Audit) Information System (Sistem Informasi) Public Sector Accounting (Akuntansi Sektor Publik) Accounting Education (Pendidikan Akuntansi) Behavior Accounting (Akuntansi Perilaku) Islamic Accounting and Financial Management (Akuntansi dan Manajemen Keuangan Islam) Corporate Governance (Tata Kelola Perusahaan) Corporate Social Responsibility (Pertanggungjawaban Sosial Perusahaan) Fraud and Forensic Accounting (Akuntansi Kecurangan dan Forensik) Ethics and Professionalism Corporate Finance Taxation Capital Market Banking Sustainability Reporting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1 Documents
 1 
Search results for , issue "vol 7 no 1, january 2026" : 1 Documents clear
Bank Profitability and Its Macroeconomic Determinants: Evidence from Indonesian Listed Banks Salikode, Joshua Marsiko; Siswati, Susi
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 7 No 1, January 2026
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v7i1.6106

Abstract

This study aims to examine the effects of the BI Rate, Non-Performing Loans (NPL), and inflation on the profitability of banks listed on the Indonesia Stock Exchange (IDX) during the period 2019–2022. A quantitative research approach was employed to analyze the relationships among the variables. The population of this study consists of 20 banks listed on the IDX within the observation period. Using purposive sampling, 12 banks were selected as the research sample. Secondary data were obtained from published financial statements and macroeconomic indicators, and the data were analyzed using multiple regression analysis. The results of the partial t-test indicate that the BI Rate does not have a significant effect on bank profitability, while Non-Performing Loans (NPL) have a negative and significant effect on profitability. Inflation was also found to have no significant effect on bank profitability. However, the simultaneous F-test results show that the BI Rate, NPL, and inflation jointly have a positive and significant effect on bank profitability. These findings suggest that although individual macroeconomic variables may not significantly influence profitability, credit risk, as reflected by NPL, plays a crucial role in determining bank performance. The study contributes to the existing literature by providing empirical evidence on the impact of macroeconomic factors and credit risk on banking profitability in emerging markets, particularly Indonesia. The results are expected to provide useful insights for bank management, investors, and policymakers in formulating strategies to enhance banking performance and financial stability.

Page 1 of 1 | Total Record : 1

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol 7 No 1, January 2026 Vol 6 No 2, July 2025 Vol 6 No 1, January 2025 Vol 5 No 2, July 2024 Vol 5, No 1, Januari 2024 Vol 4, No 2, Juli 2023 Vol 4, No 1, Januari 2023 Vol 3, No 2, Juli 2022 Vol 3, No 1, Januari 2022 Vol 2, No 2, Juli 2021 Vol 2, No 1, Januari 2021 Vol 1, No 2, Juli 2020 Vol 1, No 1, Januari 2020 More Issue