cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Lis Widowati
Contact Email
liswidowati@ymail.com
Phone
+628562655360
Journal Mail Official
jurnalgrahaakuntansi@gmail.com
Editorial Address
Jl. KH. Ahmad Dahlan No. 23 Semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
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 4 Documents
 1 
Search results for , issue "Vol. 7 No. 1 (2022): April" : 4 Documents clear
Pengujian Empiris Pengungkapan CSR Terhadap Firm Size Malik, Abdul
Graha Akuntansi Vol. 7 No. 1 (2022): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i1.13

Abstract

The aim of this research is to know: (1) The influence of Corporate Social Responsibility to firm value (2) The influence of Percentage of management ownership as the moderating variable in relations between Corporate Social Responsibility and firm value. The research sample is non-financial sector in 2005 by using method of purposive sampling. There are 41 company fulfilling criterion as this research sample. The methode analysis of this research used multiple regression analysis. The result of study show that (1) Simultaneously the effect of Corporates Social Responsibility, percentage of management ownership and interaction between Corporate Social Responsibility and Percentage of management ownership on firm value was significant and. (2) Partially, only percentage of management ownership have an effect on significant to firm value, while other variables in this research have not an effect on significant to fim value.
Studi Empiris Penentu Kinerja Keuangan Perusahaan Bimawan, Fitnantyo
Graha Akuntansi Vol. 7 No. 1 (2022): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i1.19

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.
Penentu Spread Bunga Bank Di Indonesia Kurniawati, Andi
Graha Akuntansi Vol. 7 No. 1 (2022): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i1.23

Abstract

This study examined the effect of monitoring power, capital adequacy, inefficiency, liquidity, and bank size on the interest rate spread of banks in Indonesia. The analysis was used linear regression model to estimate the effect of various variables. The result of the study indicates that monitoring power was positively insignificant, capital was positively significant, inefficiency was negatively significant, liquidity was positively significant, and bank size was negatively significant on interest rate spread.
Pengujian Empiris Dampak Kecukupan Modal, Inefisiensi Biaya, LDR dan Size Terhadap NPL Widowati, Lis
Graha Akuntansi Vol. 7 No. 1 (2022): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i1.29

Abstract

The objective of the study is to examine the effect of Capital Adequacy Ratio (CAR), Cost Inefficiency (INEF), LDR and Bank Size (SIZE) on NPL in commercial banks. This research was conducted using secondary data. Population in this research was a commercial bank in OJK from 2011 up to 2013. Sampling technique used was purposive sampling. There are 56 commercial banks being analysed. This study uses regression analysis. The research proves that the CAR have negative and not significant impact on NPL, Cost Inefficiency (INEF), LDR and Bank Size (SIZE) have positive and significant effect on NPL. Adjusted R Square is 0,141 this means that 14.1% of the dependent variable can be explained by the independent variable, while the remaining 85.9 % is explained by other causes outside the model

Page 1 of 1 | Total Record : 4

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 8 No. 2 (2023): Oktober Vol. 8 No. 1 (2023): April Vol. 7 No. 2 (2022): Oktober Vol. 7 No. 1 (2022): April Vol. 6 No. 2 (2021): Oktober Vol. 6 No. 1 (2021): April Vol. 3 No. 2 (2018): Graha Akuntansi