Pub Date : 2023-02-09DOI: 10.30743/akutansi.v9i2.6572
Nazira Natasha Lubis, Zufrizal Harahap, N. Fahmi
Penelitian bertujuan untuk mengetahui pengaruh cash position dan market to book value of equity terhadap dividend payoutratio pada perusahaan manufaktur subsector makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2020. Data yang digunakan adalah data sekunder berupa laporan keuangan yang berasal dari website Bursa Efek Indonesia yang dianalisis dalam beberapa hipotesis. Diperoleh jumlah sampel sebanyak 6 perusahaan dari 26 populasi perusahaan. Analisis yang digunakan adalah analisis deskriptif model regresi linier berganda dengan bantuan SPSS versi 20. Hasil penelitian menunjukan bahwa secara simultan tidak terdapat pengaruh antara cash position dan market to book value of equity terhadap dividend payout ratio.
{"title":"Pengaruh Cash Position dan Market To Book Value of Equity Terhadap Dividend Payout Ratio Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia","authors":"Nazira Natasha Lubis, Zufrizal Harahap, N. Fahmi","doi":"10.30743/akutansi.v9i2.6572","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6572","url":null,"abstract":"Penelitian bertujuan untuk mengetahui pengaruh cash position dan market to book value of equity terhadap dividend payoutratio pada perusahaan manufaktur subsector makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2020. Data yang digunakan adalah data sekunder berupa laporan keuangan yang berasal dari website Bursa Efek Indonesia yang dianalisis dalam beberapa hipotesis. Diperoleh jumlah sampel sebanyak 6 perusahaan dari 26 populasi perusahaan. Analisis yang digunakan adalah analisis deskriptif model regresi linier berganda dengan bantuan SPSS versi 20. Hasil penelitian menunjukan bahwa secara simultan tidak terdapat pengaruh antara cash position dan market to book value of equity terhadap dividend payout ratio.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"194 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116868782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-09DOI: 10.30743/akutansi.v9i2.6584
Chairina Chairina, Yusri Yusri
Jakarta Islamic Index (JII) adalah salah satu indeks saham yang ada di Indonesia yang memenuhi kriteria syariah. Jakarta Islamic Index (JII) bekerjasama dengan PT. Bursa Efek Indonesia dan PT. Danareksa Investment Management. Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh 2 (dua) variabel independen, yaitu transaksi pihak berelasi (related party transaction), dan pengungkapan Islamic Social Reporting (ISR) terhadap variabel dependen, yaitu nilai perusahaan periode 2016-2020. Jenis data dalam penelitian ini adalah data kuantitatif diperoleh dari laporan keuangan tahunan. Teknik analisis data menggunakan model regresi data panel. Hasil penelitian menunjukkan transaksi pihak berelasi tidak berpengaruh terhadap nilai perusahaan pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) dan Islamic Social Reporting berpengaruh positif dan siqnifikan terhadap nilai perusahaan pada perusahaan yang terdaftar di Jakarta Islamic Index (JII). Secara simultan menunjukkan bahwa transaksi pihak berelasi dan Islamic Social Reporting berpengaruh terhadap nilai perusahaan yang terdaftar di Jakarta Islamic Index (JII)..
{"title":"Pengaruh Transaksi Pihak Berelasi Dan Pengungkapan Islamic Social Reporting Terhadap Nilai Perusahaan Pada Perusahaaan Yang Terdaftar Di Jakarta Islamic Index","authors":"Chairina Chairina, Yusri Yusri","doi":"10.30743/akutansi.v9i2.6584","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6584","url":null,"abstract":"Jakarta Islamic Index (JII) adalah salah satu indeks saham yang ada di Indonesia yang memenuhi kriteria syariah. Jakarta Islamic Index (JII) bekerjasama dengan PT. Bursa Efek Indonesia dan PT. Danareksa Investment Management. Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh 2 (dua) variabel independen, yaitu transaksi pihak berelasi (related party transaction), dan pengungkapan Islamic Social Reporting (ISR) terhadap variabel dependen, yaitu nilai perusahaan periode 2016-2020. Jenis data dalam penelitian ini adalah data kuantitatif diperoleh dari laporan keuangan tahunan. Teknik analisis data menggunakan model regresi data panel. Hasil penelitian menunjukkan transaksi pihak berelasi tidak berpengaruh terhadap nilai perusahaan pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) dan Islamic Social Reporting berpengaruh positif dan siqnifikan terhadap nilai perusahaan pada perusahaan yang terdaftar di Jakarta Islamic Index (JII). Secara simultan menunjukkan bahwa transaksi pihak berelasi dan Islamic Social Reporting berpengaruh terhadap nilai perusahaan yang terdaftar di Jakarta Islamic Index (JII)..","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128470152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-09DOI: 10.30743/akutansi.v9i2.6599
Danny Ivan Rantung, Nouke Sysca Oroh, Ika Prayanthi
The objective of this paper is to explore all related literature with multiparadigm accounting research approaches. The literature search strategy begins by looking at literature from sources in the forms of books or sources originating from several databases or search engines including open knowledge maps, google scholar, and z-library. The keywords used for the search are “accounting: science with various paradigms, multiparadigm accounting research, accounting paradigm and paradigm accounting”. From the results of searching and reviewing the literature, including books, journal articles and other electronic sources, various kinds of multiparadigm accounting research were obtained. By knowing the benefits of each of the paradigm viewpoints that have been described, it is good if we take a mixed paradigm approach in accounting research so that research results are of higher quality because they are not only based on one paradigm. Even though in one research using one accounting paradigm, those of us who strongly believe in a certain paradigm still have an open mind towards other paradigms thus enriching our views so that in studying accounting all paradigms are believed to complement one another. This research will greatly contribute to academics in viewing accounting from various perspectives. This literature review classifies multiparadigm accounting research based on more specific groups.
{"title":"Literature Review: Multiparadigm Accounting Research","authors":"Danny Ivan Rantung, Nouke Sysca Oroh, Ika Prayanthi","doi":"10.30743/akutansi.v9i2.6599","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6599","url":null,"abstract":"The objective of this paper is to explore all related literature with multiparadigm accounting research approaches. The literature search strategy begins by looking at literature from sources in the forms of books or sources originating from several databases or search engines including open knowledge maps, google scholar, and z-library. The keywords used for the search are “accounting: science with various paradigms, multiparadigm accounting research, accounting paradigm and paradigm accounting”. From the results of searching and reviewing the literature, including books, journal articles and other electronic sources, various kinds of multiparadigm accounting research were obtained. By knowing the benefits of each of the paradigm viewpoints that have been described, it is good if we take a mixed paradigm approach in accounting research so that research results are of higher quality because they are not only based on one paradigm. Even though in one research using one accounting paradigm, those of us who strongly believe in a certain paradigm still have an open mind towards other paradigms thus enriching our views so that in studying accounting all paradigms are believed to complement one another. This research will greatly contribute to academics in viewing accounting from various perspectives. This literature review classifies multiparadigm accounting research based on more specific groups.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"47 48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124722334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-09DOI: 10.30743/akutansi.v9i2.6611
M. A. Fikri, Syaharman Syaharman
The purpose of this research is to determine the accuracy of the calculation of Cost of Goods Manufactured by CV. Boga Amanda according to the full costing method. The data analysis technique used in this research is using descriptive analysis techniques. The result of this research is to see the comparison of The Cost of Goods Sold (COGS) with the company method and the full costing method. The results of both comparisons are COGS using the full costing method is greater than COGS using the company method. The value of the cost of goods manufactured using the full costing method is Rp. 2,990,835,000 while the value of the cost of goods manufacured using the company method is Rp. 2,986,983,000 so that there is a difference in calculation of Rp. 2,990,835,000 - Rp. 2,986,983,000 = Rp. 3,852,000. The value on the basis of the cost of goods manufactured using the full costing method is Rp. 43,561 while the cost of goods manufactured using the company method is Rp. 43,505 so that the difference in the calculation of the cost of goods manufactured is Rp. 43,561 - Rp. 43,505 = Rp. 56. The conclusion of this research is the calculation of the selling price using the full costing method has a higher value because the cost of manufactured is higher while the calculation of the selling price using the company is lower because the cost of manufactured is low. The company should make notes in the production process and the costs are classified based on the main functions of the company's activities to facilitate the calculation of the cost of goods manufactured.
本研究的目的是确定CV计算的商品制造成本的准确性。Boga Amanda按照全额成本核算法。本研究使用的数据分析技术是使用描述性分析技术。本研究的结果是看到销售成本(COGS)与公司法和完全成本法的比较。两种比较的结果都是使用完全成本法的成本成本大于使用公司法的成本成本。使用完整成本法制造的商品成本价值为2,990,835,000卢比，而使用公司方法制造的商品成本价值为2,986,983,000卢比，因此在计算Rp 2,990,835,000 - Rp 2,986,983,000 = Rp 3,852,000时存在差异。使用完整成本法制造的商品成本的价值为Rp. 43,561，而使用公司方法制造的商品成本为Rp. 43,505，因此制造商品成本计算的差异为Rp. 43,561 - Rp. 43,505 = Rp. 56。本研究的结论是，使用完全成本法计算的销售价格具有较高的价值，因为制造成本较高，而使用公司计算的销售价格较低，因为制造成本较低。公司在生产过程中应做笔记，并根据公司活动的主要功能进行成本分类，以便于制造商品成本的计算。
{"title":"Analisis Perhitungan Harga Pokok Produksi","authors":"M. A. Fikri, Syaharman Syaharman","doi":"10.30743/akutansi.v9i2.6611","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6611","url":null,"abstract":"The purpose of this research is to determine the accuracy of the calculation of Cost of Goods Manufactured by CV. Boga Amanda according to the full costing method. The data analysis technique used in this research is using descriptive analysis techniques. The result of this research is to see the comparison of The Cost of Goods Sold (COGS) with the company method and the full costing method. The results of both comparisons are COGS using the full costing method is greater than COGS using the company method. The value of the cost of goods manufactured using the full costing method is Rp. 2,990,835,000 while the value of the cost of goods manufacured using the company method is Rp. 2,986,983,000 so that there is a difference in calculation of Rp. 2,990,835,000 - Rp. 2,986,983,000 = Rp. 3,852,000. The value on the basis of the cost of goods manufactured using the full costing method is Rp. 43,561 while the cost of goods manufactured using the company method is Rp. 43,505 so that the difference in the calculation of the cost of goods manufactured is Rp. 43,561 - Rp. 43,505 = Rp. 56. The conclusion of this research is the calculation of the selling price using the full costing method has a higher value because the cost of manufactured is higher while the calculation of the selling price using the company is lower because the cost of manufactured is low. The company should make notes in the production process and the costs are classified based on the main functions of the company's activities to facilitate the calculation of the cost of goods manufactured.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122677951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.30743/akutansi.v9i2.6488
F. Ferawati, M. R. K. Bimantoro
Penelitian ini bertujuan untuk menganalisis pengaruh variabel financial distress terhadap tax avoidance pada perusahaan mining yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 11 perusahaan dengan lima tahun periode 2016-2020. Data yang digunakan diperoleh dari Bursa Efek Indonesia (BEI). Hipotesis dalam penelitian ini diuji menggunakan aplikasi Statistical Package for The Social Sciences (SPSS). Dalam penelitian ini, variabel financial distress diukur dengan Interest Coverage Ratio (ICR) dan variabel tax avoidance diukur menggunakan model Effective Tax Rate (ETR). Hasil penelitian menunjukan bahwa financial distress tidak berpengaruh atau berpengaruh negatif terhadap tax avoidance.
{"title":"Pengaruh Financial Distress terhadap Tax Avoidance (Studi Kasus Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia)","authors":"F. Ferawati, M. R. K. Bimantoro","doi":"10.30743/akutansi.v9i2.6488","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6488","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh variabel financial distress terhadap tax avoidance pada perusahaan mining yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh sampel sebanyak 11 perusahaan dengan lima tahun periode 2016-2020. Data yang digunakan diperoleh dari Bursa Efek Indonesia (BEI). Hipotesis dalam penelitian ini diuji menggunakan aplikasi Statistical Package for The Social Sciences (SPSS). Dalam penelitian ini, variabel financial distress diukur dengan Interest Coverage Ratio (ICR) dan variabel tax avoidance diukur menggunakan model Effective Tax Rate (ETR). Hasil penelitian menunjukan bahwa financial distress tidak berpengaruh atau berpengaruh negatif terhadap tax avoidance.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129824741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.30743/akutansi.v9i2.6618
J. Abigail, E. Sumanti, Ika Prayanthi
The objective of this study is to examine and find empirical evidence of factors that impacts Accounting Information System (AIS) performance among others user involvement in AIS development, technical capability of AIS personnel, size of organization, management support, formalization of AIS development, and user training and education program. The population used in this study are organizations listed in North Minahasa Regional Work Units in the year 2020. By means of purposive sampling method, this research had gathered primary data in the form of questionnaires from 60 respondents from 22 governmental organizations. The result from linear regression testing showed that only management support and formalization of AIS development had significant positive impacts on AIS performance. On the other hand, user involvement in system development, individual technical skills, size of organization, and user training and education were found to have no significant impacts on AIS performance.
{"title":"Factors Affecting Accounting Information System Performance","authors":"J. Abigail, E. Sumanti, Ika Prayanthi","doi":"10.30743/akutansi.v9i2.6618","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6618","url":null,"abstract":"The objective of this study is to examine and find empirical evidence of factors that impacts Accounting Information System (AIS) performance among others user involvement in AIS development, technical capability of AIS personnel, size of organization, management support, formalization of AIS development, and user training and education program. The population used in this study are organizations listed in North Minahasa Regional Work Units in the year 2020. By means of purposive sampling method, this research had gathered primary data in the form of questionnaires from 60 respondents from 22 governmental organizations. The result from linear regression testing showed that only management support and formalization of AIS development had significant positive impacts on AIS performance. On the other hand, user involvement in system development, individual technical skills, size of organization, and user training and education were found to have no significant impacts on AIS performance. ","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132265455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-30DOI: 10.30743/akutansi.v9i2.6800
Yusri Yusri, Chairina Chairina, Subambang Harsono
The aims of this study are to examine the factors affecting book-tax difference (BTD) and analyze the influence of BTD and family ownership to earning persistence. This research use panel data with population of listed company in Indonesia Stock Exchange. The result shows significant correlation for all factors affecting BTD to BTD. Earning persistence test shows that both different value and/or sources in BTD give different implications to earning persistence. This research also find evidence that family ownership significantly influence the persistence of earning exclude when the value of BTD is large negative-coming from earning management and tax avoidance activity.
{"title":"Book Tax Different, Kepemilikan Keluarga dan Persistensi Laba pada Perusahaan Go-Public Indonesia","authors":"Yusri Yusri, Chairina Chairina, Subambang Harsono","doi":"10.30743/akutansi.v9i2.6800","DOIUrl":"https://doi.org/10.30743/akutansi.v9i2.6800","url":null,"abstract":"The aims of this study are to examine the factors affecting book-tax difference (BTD) and analyze the influence of BTD and family ownership to earning persistence. This research use panel data with population of listed company in Indonesia Stock Exchange. The result shows significant correlation for all factors affecting BTD to BTD. Earning persistence test shows that both different value and/or sources in BTD give different implications to earning persistence. This research also find evidence that family ownership significantly influence the persistence of earning exclude when the value of BTD is large negative-coming from earning management and tax avoidance activity.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121097539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-22DOI: 10.30743/akutansi.v9i1.5699
Julkarnain Julkarnain, Sri Widarti, Eddi Suprayitno
The purpose of this study was to determine the effect of asset structure and profitability on the capital structure of property, real estate and building construction companies in 2018-2020. This study uses secondary data in the form of financial statements of companies that are included in the IDX group in 2018-2020.Sampling of this research using purposive sampling and obtained as many as 20 companies. The data collection technique used multiple linear regression test, classical multiple regression assumption test, hypothesis test, and coefficient of determination test. The results of this study indicate that the asset structure has no and significant effect on the capital structure of the property, real estate and building construction companies and profitability and the significant and significant effect on the capital structure of the property, real estate and building construction companies. The percentage of asset structure and profitability variables on capital structure (Debt to Equity Ratio) is 0.241 or about 24.10% while the remaining 75.9 is influenced by other factors not included in this study.
本研究的目的是确定资产结构和盈利能力对2018-2020年房地产和建筑施工公司资本结构的影响。本研究使用了IDX集团2018-2020年公司财务报表形式的二手数据。本研究的抽样采用目的性抽样，并获得了多达20家公司。数据收集技术采用多元线性回归检验、经典多元回归假设检验、假设检验和决定系数检验。本研究结果表明，资产结构对物业、房地产、建筑施工企业的资本结构和盈利能力没有显著影响，而对物业、房地产、建筑施工企业的资本结构有显著影响。资产结构和盈利能力变量对资本结构(Debt to Equity Ratio)的影响比例为0.241，约为24.10%，其余75.9受到本研究未包括的其他因素的影响。
{"title":"PENGARUH STRUKTUR ASET DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR BANGUNAN PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Julkarnain Julkarnain, Sri Widarti, Eddi Suprayitno","doi":"10.30743/akutansi.v9i1.5699","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5699","url":null,"abstract":"The purpose of this study was to determine the effect of asset structure and profitability on the capital structure of property, real estate and building construction companies in 2018-2020. This study uses secondary data in the form of financial statements of companies that are included in the IDX group in 2018-2020.Sampling of this research using purposive sampling and obtained as many as 20 companies. The data collection technique used multiple linear regression test, classical multiple regression assumption test, hypothesis test, and coefficient of determination test. The results of this study indicate that the asset structure has no and significant effect on the capital structure of the property, real estate and building construction companies and profitability and the significant and significant effect on the capital structure of the property, real estate and building construction companies. The percentage of asset structure and profitability variables on capital structure (Debt to Equity Ratio) is 0.241 or about 24.10% while the remaining 75.9 is influenced by other factors not included in this study.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121620198","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-22DOI: 10.30743/akutansi.v9i1.5698
Mhd SyaifulAmri Sinaga, H. Kurnianingsih, Zenni Riana, Farida Khairani Lubis
This study aims to analyze the feasibility of disbursing consumptive credit and productive credit of conventional banks to ROA (Return On Assets) before and after the covid-19 pandemic. The population used in this study is Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2017 to 2020. The analytical methods used in this study are Descriptive Statistical Analysis and Independent Sample T-Test. From the results of research conducted due to the COVID-19 pandemic, bank lending experienced problems with the increase in NPL (Non-Performing Loans) and had an effect on banking ROA (Return On Assets). Based on NPL (Non-Performing Loan) data, NPL has more dominantly increased than decreased after the pandemic and vice versa, the ROA (Return On Asset) of banking was dominantly decreased after the pandemic compared to before the pandemic. And also from the results of the Independent Sample T-Test conducted by NPL, it was concluded that there was no significant difference in average or mean before and after the pandemic, while ROA had a significant difference in average or mean before and after the covid-19 pandemic
{"title":"Analisis Kelayakan Penyaluran Kredit Konsumtif Dan Kredit Produktif Pada Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Terhadap Roa Perbankan Sebelum Dan Sesudah Pandemi Covid-19","authors":"Mhd SyaifulAmri Sinaga, H. Kurnianingsih, Zenni Riana, Farida Khairani Lubis","doi":"10.30743/akutansi.v9i1.5698","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5698","url":null,"abstract":"This study aims to analyze the feasibility of disbursing consumptive credit and productive credit of conventional banks to ROA (Return On Assets) before and after the covid-19 pandemic. The population used in this study is Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2017 to 2020. The analytical methods used in this study are Descriptive Statistical Analysis and Independent Sample T-Test. From the results of research conducted due to the COVID-19 pandemic, bank lending experienced problems with the increase in NPL (Non-Performing Loans) and had an effect on banking ROA (Return On Assets). Based on NPL (Non-Performing Loan) data, NPL has more dominantly increased than decreased after the pandemic and vice versa, the ROA (Return On Asset) of banking was dominantly decreased after the pandemic compared to before the pandemic. And also from the results of the Independent Sample T-Test conducted by NPL, it was concluded that there was no significant difference in average or mean before and after the pandemic, while ROA had a significant difference in average or mean before and after the covid-19 pandemic","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117071136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Early Warning System is a tool that can be used to analyze financial statements and process them into useful information to be used as a monitoring system for the financial performance of the insurance company concerned. This study aims to examine the ratio of liquidity ratios, claims expense ratios, and the ratio of premium growth to solvency levels as proxied by Risk Based Capital (RBC). The population in this study were 16 insurance companies listed on the Indonesia Stock Exchange (IDX). The sample used is 10 companies obtained by using purposive sampling method. The data obtained from the analysis of the company's annual report obtained from the IDX's official website, namely www.idx.co.id with the data method using the classical assumption test, multiple linear regression test, hypothesis testing, and coefficient of determination test. The results of the study show that: (1) Liquidity has a positive and significant effect on risk based capital; (2) The claim expense ratio has a positive and significant effect on risk based capital; (3) Premium growth has a positive and significant effect on risk based capital. Based on the F test, liquidity, claims expense ratio, and premium growth have a positive and significant effect on risk based capital.
{"title":"Pengaruh Rasio Keuangan Early Warning System Terhadap Tingkat Solvabilitas Pada Perusahaan Asuransi Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020","authors":"Emia Fepa Yosa, S. Rahayu, Shofwan Andri, Heny Triastuti Kurnia Ningsih","doi":"10.30743/akutansi.v9i1.5831","DOIUrl":"https://doi.org/10.30743/akutansi.v9i1.5831","url":null,"abstract":"Early Warning System is a tool that can be used to analyze financial statements and process them into useful information to be used as a monitoring system for the financial performance of the insurance company concerned. This study aims to examine the ratio of liquidity ratios, claims expense ratios, and the ratio of premium growth to solvency levels as proxied by Risk Based Capital (RBC). The population in this study were 16 insurance companies listed on the Indonesia Stock Exchange (IDX). The sample used is 10 companies obtained by using purposive sampling method. The data obtained from the analysis of the company's annual report obtained from the IDX's official website, namely www.idx.co.id with the data method using the classical assumption test, multiple linear regression test, hypothesis testing, and coefficient of determination test. The results of the study show that: (1) Liquidity has a positive and significant effect on risk based capital; (2) The claim expense ratio has a positive and significant effect on risk based capital; (3) Premium growth has a positive and significant effect on risk based capital. Based on the F test, liquidity, claims expense ratio, and premium growth have a positive and significant effect on risk based capital.","PeriodicalId":307243,"journal":{"name":"JRAM (Jurnal Riset Akuntansi Multiparadigma)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115614630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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