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Graha Akuntansi
Published by Akademi Akuntansi Effendiharahap
ISSN : -     EISSN : 27468429     DOI : https://doi.org/10.60006/graha.v8i2.43
Core Subject : Economy,
Economics, Econometrics & Finance
Graha Akuntansi welcomes original emperical investigation. The manuscripts may represent a variety of theoretical perspectives and different methodological approaches. Subject areas suitable for publication in Graha Akuntansi include, but are not limited to the following fields in accounting research: International and Financial Accounting Management and Cost Accounting Taxation Auditing Accounting Information Systems Accounting Education Environmental and Social Accounting Accounting for Non-Profit Organisations Public Sector Accounting Corporate Governance Ethical issues in Accounting and Financial Reporting Corporate Finance As the main horizon of the journal is to embrace the contemporary trends in accounting and business, hence its scope is dynamic and evolving to accommodate the most recent and emerging issues, challenges and phenomena. For example, accounting for disasters, big data analytics in business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2021): Oktober" : 5 Documents clear
Penentu Kecukupan Modal Bank yang Terdaftar di BEI Malik, Abdul
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.32

Abstract

This study aimed to examine the effect of non-performing loans, loan-deposit ratio, return on assets, size of the adequacy of capital. This research conducted by using secondary data. Population in this study was conducted with less using secondary data. Population in this research is the company commercial bank listed on the stock exchange Indonesia from 2010-2014. This sampel retrieval metho by using purposive sampling. There are 16 commercial banks company studied. This tudy uses multiple methods of analysis regression. Studies show that non-performing loan and no significant negative effect on capital adequacy, loan-deposit ratio and significant negative effect on capital adequacy, return on assets and a significant positive effect on capital adequacy, size and significant positive effect on capital adequacy. Adjusted R square value is 0,419 this means that 41,9% dependent variable can be explained by the independent variable, while the remaining 58,1 % is explained by the variable-orher variables outside the research model.
Dampak NPL, LDR dan NIM Terhadap Profitabilitas Bank di BEI Bank yang Terdaftar di BEI Kurniawati, Andi
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.33

Abstract

This study aimed to analyze the influence of variables Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net interst Margin (NIM), and the Capital Adequacy Ratio (CAR) of the Return On Asset (ROA). Testing the hypothesis in this study using multiple regression analysis (Multiple Regression). The sample used in this study were 29 banking companies listed in the Indonesia Stock Exchange (IDX) with a purposive sampling techniques, namely engineering samples based on the determining criteria. Those criteria are banking companies listed on the Stock Exchange in 2012 - 2015 and submit annual financial statements and complete.The results of the study after partial hypothesis test showed that the CAR had no significant positive effect on ROA, LDR significant negative to ROA, significant negative NPL to ROA and NIM has a positive and significant impact on ROA.
Studi Empiris Pengujian Konsentrasi Kepemilikan, Struktur Modal, Likuiditas, dan Profitabilitas Terhadap Return Saham Teguh Sutrisno, Mulkan
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.34

Abstract

The objective of the study is to examine the effect of Concentration of Ownership (CON), Capital Structure (DER), Liquidity (CR), and Profitability (ROA). This research was conducted using secondary data. Population in this research is a manufacturing company in Indonesia Stock Exchange (IDX) from 2011 up to 2013. Sampling technique used was purposive sampling. There are 172 manufacturing compeanies being analysed. This study uses multiple regression analysis.The research proves that the concentration of ownership (CON) have positive and significant impact on stock return, Capital Structure (DER), Liquidity (CR), and Profitability (ROA) have positive and not significant effect on stock return. Adjusted R Square is 0,045 this means thant 4,5% of the dependent variable can be explained by the independent variable , while the remaining 95,5 % is explained by other causes outside the model
Studi dan Pengujian Atas Peran Monitoring Bank, Risiko, Spread Bunga Studi di BPR Bimawan, Fitnantyo
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.35

Abstract

This study examined the effect of bank’s characteristic in term of monitoring power, bank risks included capital, non-performing loan, loan/deposit ratio, and bank size in term total aset on the interest rate spread, at Bank Perkreditan Rakyat ex-Karesidenan Pekalongan period of 2012 to 2014. The dependent variable was interest rate spread, which is proxy net interest margin (NIM). The independent variables were monitoring power, capital, non-performing loan, loan/deposit ratio, and total asset. Data were obtained from Laporan Keuangan Publikasi which is upload at www.BI.go.id. The analysis was used linear regression model to estimated the effect of various variables, the result of the study indicates that monitoring power was positively significant, capital was negatively significant, non-performing loan was negatively insignificant, loan/deposit ratio was negatively insignificant, and total aset was negatively significant of interest rate spread.
Pengaruh NPL, LDR, CAR dan NIM Terhadap ROA Pada Bank Perkreditan Rakyat Rachmiyantono
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.36

Abstract

The problem of this research is whether NPL, LDR, CAR and NIM have an effect on ROA (a case study on Rural Banks? The research objective is to overcome the effect of NPL, LDR, CAR and NIM on ROA. This study uses secondary data, namely financial reports from 2011 -2015 from Rural Banks Analysis of the data using multiple linear regression analysis The results of the CAR analysis obtained do not have a significant effect on ROA NPL has a significant effect on ROA BOPO has a significant effect on ROA NIM has no significant effect on ROA.LDR has significant effect on ROA

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