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    Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan Pengungkapan CSR Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI)

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    Penelitian bertujuan untuk mengetahui pengaruh kinerja lingkungan, biaya lingkungan dan pengungkapan CSR terhadap kinerja keuangan pada perusahaan barang konsumen non primer (consumer cyclicals) yang terdaftar di Bursa Efek Indonesia (BEI). Metode yang digunakan pada penelitian ini yaitu metode dokumentasi dengan menggunakan data sekunder. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis yang digunakan adalah statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Kinerja keuangan merupakan hal yang kompleks karena menyangkut efektivitas pemanfaatan modal, dan efisiensi dari kegiatan perusahaan. Salah satu cara untuk meningkatkan laba perusahaan adalah dengan memprioritaskan pengelolaan lingkungannya, maka semakin baik pengelolaan lingkungan tersebut maka semakin baik kondisi kinerja keuangan perusahaan. Penelitian selanjutnya diharapkan dapat memperluas sampel perusahaan pada penelitian selanjutnya sehingga dapat menghasilkan hasil penelitian yang lebih baik. Hasil penelitian menyatakan bahwa kinerja lingkungan berpengaruh negatif terhadap kinerja keuangan, biaya lingkungan tidak berpengaruh terhadap kinerja keuangan dan pengungkapan CSR berpengaruh positif terhadap kinerja keuangan

    Pengaruh Dewan Direksi, Kepemilikan Manajerial, Dewan Komisaris dan Kepemilikan Institusional terhadap Kinerja Perusahaan

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    This study aims to determine the influence of the board of directors, managerial ownership, independent board of commissioners and institutional ownership on company performance. The study population used were food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The number of samples in this study was 54 samples as many as 40 companies selected by purposive sampling techniques. Data analysis using descriptive statistical analysis and multiple linear regression test with SPSS application. The results showed that managerial ownership and the board of commissioners had a positive effect on the financial performance of companies in the food and beverage sector. Meanwhile, the board of directors and institutional ownership negatively affect the financial performance of food and beverage sector companies

    Pengaruh Pengalaman Keuangan, Pengetahuan Keuangan, Dan Toleransi Risiko Terhadap Keputusan Investasi

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    The data used in this research is qualitative data because it uses the results of research obtained from the results of research data collection. The data collection method used in this research uses primary data obtained directly from respondents through questionnaires distributed by researchers. The questionnaire given is in the form of logical questions related to the problem formulation. Variables are measured using a Likert scale such as Financial Knowledge, Financial Experience and Risk Tolerance variables. For the financial literacy variable, the value score is used as the variable measurement. Keyword : Financial Experience, Financial Knowledge, And Risk Toleranc

    Analisis Financial Distress Menggunakan Rasio pada Model Altman (Z-Score), Springate (S-Score), Grover (G-Score) Pada Perusahaan Manufaktur

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    One of the manufacturing companies, namely PT. Tri Banyan Tirta has closed and is no longer operating due to the global crisis and a decrease in orders, this has made PT. Tri Banyan Tirta suffered losses. The aims of this research is to determine the financial ratios in the Altman Z-Score, Springate S-Score, Grover G-Score models that can predict financial distress in manufacturing companies. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange. The sampling method used a purposive sampling method, there were 151 companies with a total sample of 276 that met the criteria. The analysis technique used is logistic regression technique using SPSS 26. The results of this research show that: 1) The ratio in the Altman Z-Score model that can predict financial distress is the ratio of Earnings before interest and taxes to Total assets; 2) The ratios in the Grover G-Score model cannot predict; 3) The ratio in the Springate S-Score model that can predict financial distress is the ratio of Earnings before interest and taxes to Total assets; 4) The Altman model has an accuracy rate of 69.6%, the Grover model 68.5%, the Springate model 68.1%. So it can be concluded that the Altman model is the best predictive model in predicting financial distress for manufacturing companies listed on the IDX 2021-2022. Keywords : Financial distress, Altman Z-Score, Springate S-Score, and Grover G-Scor

    Analisis Hubungan Antara Service Quality, Customer Trust Dan Customer Satisfaction Terhadap Customer Loyalty Nasabah Bank Mandiri

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    This research will explain the analysis of the relationship between Service Quality, Customer Trust and Customer Satisfaction on Bank Mandiri Customer Loyalty. The target respondents for this research are Bank Mandiri consumers. This research design uses quantitative research. To collect the data needed for research, researchers used a survey or questionnaire approach which was carried out directly by distributing questionnaires to Bank Mandiri customers in Sidoarjo with a population of 400. The data analysis technique used in this research was SPSS Version 26. The results of this research are that Service Quality has a positive and significant effect on Customer Loyalty of Bank Mandiri consumers in Sidoarjo, Customer Satisfaction has a positive and significant effect on Customer Loyalty of Bank Mandiri consumers in Sidoarjo and Customer Trust has a positive and significant effect on Customer Loyalty of Bank Mandiri consumers in Sidoarjo. Keyword : Service Quality, Customer Trust Dan Customer Satisfactio

    Pengaruh Kompetensi Auditor, Skeptisisme Profesional, Integritas Auditor Dan Stres Kerja Terhadap Kualitas Audit

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    Audit quality is an examination carried out critically and systematically by an independent party on financial reports that have been prepared by management along with bookkeeping records and supporting evidence to be able to provide an opinion regarding the fairness of the financial statements. In carrying out these duties, auditors must be guided by audit standards and the public accountant's code of ethics. This research aims to analyze the influence of auditor competence, professional skepticism, auditor integrity and work stress on audit quality.The research method used in this research is a quantitative research method with primary data obtained from distributing questionnaires. The population taken in this research were auditors who worked at the Public Accounting Firm (KAP) in Surabaya. This research used a purposive sampling method to determine the research sample and was processed using the Partial Least Square-SEM (PLS-SEM) method with Warp-PLS 8.0 software. The results of this research state that auditor competence, professional skepticism, auditor integrity have an effect on audit quality and work stress has no effect on audit quality. Keywords: Audit Quality, Auditor Competence, Professional Skepticism, Auditor Integrity and Job Stres

    Mampukah Tata Kelola Perusahaan yang Baik Mengurangi Perilaku Penghindaran Pajak pada Perusahaan Properti & Real Estate Tahun 2018-2022?

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    Tax avoidance is an action taken to reduce the tax burden paid by taking advantage of loopholes or weaknesses in tax laws and regulations. The purpose of this study was to test and analyse how much influence executive character, audit committee, and institutional ownership have on tax avoidance. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample was selected using purposive sampling method. The total sample used in this study amounted to 32 property and real estate sector companies with a research period of 3 years. This study uses secondary data in the form of annual reports published by the company, the data is tested using SPSS version 26. The partial results showed that executive character and audit committee had no effect on tax avoidance. The institutional ownership variable has a negative effect on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange in 2018-2022

    Pengaruh Risiko Usaha Terhadap Permodalan pada Bank Pemerintah

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    The purpose of this study is to analyze the effect of business risk on capital as measures by using CAR. The components of business risk used in this study consist of liquidity risk, credit risk, market risk, and operational risk. Liquidity risk is measured usimg the Loan to Deposits Ratio (LDR), Loan to Asset Ratio (LAR) and Investing policy ratio (IPR). Credit risk is measured by the ratio of Non Performing Loans (NPL) and Non-Performing Earning Assets (APB). Market risk is measured using the Interest risk ratio (IRR) and net open position (PDN). Operational risk is measured by operating income operating expenses (BOPO) and Fee based income ratio (FBIR). The sample used in this study is state-owned banks from the first quarter of 2017 to the second quarter of 2022. The analytical technique used is multiple linear regression analysis using SPSS 16. The conclusions in this study are LDR, LAR, IPR, NPL, APB, IRR , PDN, BOPO and FBIR simultaneously have a significant effect on CAR. LDR, IPR, BOPO, FBIR partially have a significant negative effect on CAR. The ratio of LAR, APB, and PDN partially has no significant negative effect on CAR. IRR and NPL ratios partially have a significant positive effect on CAR

    Pengaruh Likuiditas, Kualitas Aset, Sensitivitas Aset, Sensitivitas dan Efisiensi Terhadap Profitabilitas Pada Bank Umum Swasta Nasional (BUSN) Devisa

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    Banks are financial institutions that collect money from the public in the form of savings and distribute it to the public in the form of credit and other forms to increase people's costs of living. The forms of savings chosen by the public are current accounts, savings and deposits and banks channel these savings in the form of loans. This research aims to determine the factors that influence liquidity, asset quality, sensitivity and efficiency on profitability in national private commercial banks (busn) for foreign exchange. The population in this research is national private commercial banks with foreign exchange from the first quarter of 2017 to the second quarter of 2022. The research technique used in this research is purposive sampling. The data analysis method used in this research is multiple regression analysis techniques and descriptive statistical analysis. Based on the analysis results, it shows that LDR, IPR, NPL, APB, IRR, PDN, BOPO and FBIR have an effect on ROA

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