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Faktor – Faktor yang Mempengaruhi Penyaluran Kredit pada Bank Umum di Indonesia Gayo, Absyirni Ari; Prihatni, Rida; Armeliza, Diah
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6099

Abstract

This study aims to determine the effect of Third Party Funds, Non-Performing Loans, Capital Adequacy Ratio, BOPO and Net Interest Margin on Credit Distribution. The independent variables used in this research are Third Party Funds, Non-Performing Loans, Capital Adequacy Ratio, BOPO and Net Interest Margin. The dependent variable used in this study is Credit Distribution. This study uses secondary data, namely the annual reports of companies listed on the Indonesia Stock Exchange for the 2017-2020 period (168 observations). The sampling method used in this research is the purposive sampling method. This study uses a panel data analysis method which is processed using the E-Views 12 application. The results show that Third Party Funds have a positive effect on Credit Distribution. Non-Performing Loans have no effect on Credit Distribution. Capital Adequacy Ratio has no effect on Credit Distribution. BOPO has no effect on Credit Distribution. Net Interest Margin has a positive effect on Credit Distribution.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN RISIKO BISNIS PADA SRUKTUR MODAL PERUSAHAAN PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA Mufidah .; I Gusti Ketut Agung Ulupui; Rida Prihatni
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 12 Nomor 2 Tahun 2018
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.486 KB) | DOI: 10.24843/MATRIK:JMBK.2018.v12.i02.p05

Abstract

ABSTRACT This study was conducted to obtain empirical evidence on the influence of profitability, liquidity, and business risk on capital structure. This research was conducted since June 2017 and used secondary data obtained from annual reports of property and real estate companies in property, real estate and construction of Indonesia Stock Exchange. The sample used in this research is 30 companies for three years, namely 2013-2015. The sample was obtained through purposive sampling technique.The analysis method used is descriptive statistical analysis, analysis of classical assumption test, and multiple linear regression analysis. The result of this research is liquidity has significant negative effect to capital structure, while profitability and business risk have no significant effect to capital structure. Keywords: Profitability, Liquidity, Business Risk, Capital Structure
Faktor – Faktor yang Mempengaruhi Penyaluran Kredit pada Bank Umum di Indonesia Absyirni Ari Gayo; Rida Prihatni; Diah Armeliza
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6099

Abstract

This study aims to determine the effect of Third Party Funds, Non-Performing Loans, Capital Adequacy Ratio, BOPO and Net Interest Margin on Credit Distribution. The independent variables used in this research are Third Party Funds, Non-Performing Loans, Capital Adequacy Ratio, BOPO and Net Interest Margin. The dependent variable used in this study is Credit Distribution. This study uses secondary data, namely the annual reports of companies listed on the Indonesia Stock Exchange for the 2017-2020 period (168 observations). The sampling method used in this research is the purposive sampling method. This study uses a panel data analysis method which is processed using the E-Views 12 application. The results show that Third Party Funds have a positive effect on Credit Distribution. Non-Performing Loans have no effect on Credit Distribution. Capital Adequacy Ratio has no effect on Credit Distribution. BOPO has no effect on Credit Distribution. Net Interest Margin has a positive effect on Credit Distribution.
Macroeconomic Analysis of Mining Stock Index Volatility in Indonesia Asterina Anggraini; Gatot Nazir Ahmad; Rida Prihatni
International Journal on Advanced Science, Education, and Religion Vol 4 No 3 (2021): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.158 KB) | DOI: 10.33648/ijoaser.v4i3.157

Abstract

The purpose of this study is to analyze the influence of macroeconomic variables, such as, exchange rates, interest rates, inflation rates, and consumer price index on mining stock volatility. The unit of analysis is the mining stock index volatility in Indonesia from January 2010 to December 2019. The analytical method used in the study is the econometric model ARCH/GARCH using EViews software. The test results show the exchange rate of the dollar against the rupiah (USD/IDR) and the inflation rate has a negative and significant effect while the interest rate and the consumer price index have a positive and significant effect on mining stock index volatility in Indonesia. In addition, based on the ARCH/GARCH coefficient is found that the mining stock index in Indonesia is influenced by the volatility of the current and past stock indexes. The mining stock index volatility in Indonesia is persistent volatile, which is high volatility and occurs continuously. Keywords: Macroeconomic Analysis, Minix Stock Index, Index Volatility
Macroeconomic Analysis of Mining Stock Index Volatility in Indonesia Asterina Anggraini; Gatot Nazir Ahmad; Rida Prihatni
International Journal on Advanced Science, Education, and Religion Vol 4 No 3 (2021): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.158 KB) | DOI: 10.33648/ijoaser.v4i3.157

Abstract

The purpose of this study is to analyze the influence of macroeconomic variables, such as, exchange rates, interest rates, inflation rates, and consumer price index on mining stock volatility. The unit of analysis is the mining stock index volatility in Indonesia from January 2010 to December 2019. The analytical method used in the study is the econometric model ARCH/GARCH using EViews software. The test results show the exchange rate of the dollar against the rupiah (USD/IDR) and the inflation rate has a negative and significant effect while the interest rate and the consumer price index have a positive and significant effect on mining stock index volatility in Indonesia. In addition, based on the ARCH/GARCH coefficient is found that the mining stock index in Indonesia is influenced by the volatility of the current and past stock indexes. The mining stock index volatility in Indonesia is persistent volatile, which is high volatility and occurs continuously. Keywords: Macroeconomic Analysis, Minix Stock Index, Index Volatility
Macroeconomic Analysis of Mining Stock Index Volatility in Indonesia Asterina Anggraini; Gatot Nazir Ahmad; Rida Prihatni
International Journal on Advanced Science, Education, and Religion Vol 4 No 3 (2021): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v4i3.157

Abstract

The purpose of this study is to analyze the influence of macroeconomic variables, such as, exchange rates, interest rates, inflation rates, and consumer price index on mining stock volatility. The unit of analysis is the mining stock index volatility in Indonesia from January 2010 to December 2019. The analytical method used in the study is the econometric model ARCH/GARCH using EViews software. The test results show the exchange rate of the dollar against the rupiah (USD/IDR) and the inflation rate has a negative and significant effect while the interest rate and the consumer price index have a positive and significant effect on mining stock index volatility in Indonesia. In addition, based on the ARCH/GARCH coefficient is found that the mining stock index in Indonesia is influenced by the volatility of the current and past stock indexes. The mining stock index volatility in Indonesia is persistent volatile, which is high volatility and occurs continuously. Keywords: Macroeconomic Analysis, Minix Stock Index, Index Volatility
AN PENGARUH LOKUS KENDALI, KAPABILITAS KEUANGAN, KESEDIAAN KEUANGAN DAN KECANGGIHAN KEUANGAN TERHADAP PERENCANAAN PENSIUN Mohammad Syafril Hamidi; Gatot Nazir Ahmad; Rida Prihatni
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol 11 No 2 (2020): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.011.2.09

Abstract

Penelitian ini bertujuan menganalisis pengaruh lokus kendali (locus of control), kapabiltas keuangan (financial capability), kesediaan keuangan (financial willingness) dan kecanggihan keuangan (financial sophistication) terhadap perencanaan pensiun karyawan di DKI Jakarta. Variabel bebas yang digunakan pada penelitian ini adalah lokus kendali (locus of control), kapabiltas keuangan (financial capability), kesediaan keuangan (financial willingness) dan kecanggihan keuangan (financial sophistication). Variabel terikat yang digunakan adalah perencanaan pensiun. Ukuran sampel penelitian ini dihitung menggunakan rumus Krejcie-Morgan dan diperoleh jumlah sampel sebanyak 384 orang. Teknik analisis yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis deskriptif dan analisis regresi linier berganda. Teknik pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Hasil penelitian ini menunjukkan bahwa: (1) lokus kendali memiliki pengaruh yang signifikan terhadap perencanaan pensiun, (2) kapabilitas keuangan memiliki pengaruh yang signifikan terhadap perencanaan pensiun, (3) kesediaan keuangan memiliki pengaruh yang signifikan terhadap perencanaan pensiun, (4) kecanggihan keuangan memiliki pengaruh yang signifikan terhadap perencanaan pensiun.
THE EFFECTS OF EARNINGS MANAGEMENT ON ACCOUNTING CONSERVATISM MODERATED BY CORPORATE GOVERNANCE MECHANISM (STUDY OF MANUFACTURING COMPANIES LISTEDON INDONESIA STOCK EXCHANGEIN 2008 – 2010) AMMAR AL ASYARI; RIDA PRIHATNI; ETTY GURENDRAWATI
Jurnal Ilmiah Wahana Akuntansi Vol 8 No 1 (2013): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.742 KB)

Abstract

ABSTRACT This study aimsto examine earnings management by companies manufacturing in Indonesia affect the choice of managers to implement aconservative accounting policy. With corporate governance mechanisms in influencing the relationship of Earning Management on Accounting Conservatism. Methods of analysis using multiple linear regression analysis with one independent variable, one dependent variable and two variables moderation. Corporate governance mechanismuses two characteristics as moderating variables, managerial ownership and board of commissioners. Size using the accrua lconservatism, according to those used by Givolyand Hayn (2002) and discretionary accruals as aproxy for earnings management is computed using the Modified Jones Model (Dechow etal., 1995). By using the purposive sampling method, the sample in this research consists of 23 manufacturing companies that listed on Indonesia Stock Exchange in 2008 – 2010. This research use secondary data which is collected from the firm’s annual report and financial statements. The result of this research shows that simultaneously, earning management, managerial ownership, and board of commissioners influence accounting conservatism. Partially, only earning management that significantly influences accounting conservatism. While managerial ownership and board of commissioners do not significantly influence the relationship of Earning Management on Accounting Conservatism. Keywords: corporate governance, accounting conservatism, earning management, managerial ownership, board of commissioners.
PENGARUH BELANJA MODAL, INVESTASI, DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP PENDAPATAN ASLI DAERAH Theodora Ririn; Rida Prihatni; Yunika Murdayanti
Jurnal Ilmiah Wahana Akuntansi Vol 9 No 1 (2014): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.257 KB)

Abstract

This research aims to examine the effect of capital expenditure, investment, gross domestic regional product toward the local original income at all provinces in Indonesia the period 2010-2012. Factors tested in this research were capital expenditure, investment, gross domestic regional product as independent variables whereas local original income as dependent one. The data was a secondary one and numbers of sample used in this research is ninety (90) local governments which is has been passed the purposive sampling used by researcher. From the data collected, then processed and analyzed using multiple regression analysis with 0.05 standard significance rate. The simultaneous result showed that the three of independent variables significantly effected the dependent one which was local original income. On the other side, partial result showed that there’s not significant the effect of capital expenditure toward the local original income. And there’s an positive significant influence between investment, gross domestic regional product toward the local original income. Keywords: capital expenditure, investment, gross domestic regional product, local original income.
The Influence of Board of Directors, Independent Board of Commissioners, Leverage, and Corporate Activities To Disclosure of Sustainability Report. Eria Nissa Awalia; Ratna Anggraini; Rida Prihatni
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.979 KB)

Abstract

This research was intended to examine the influences of board of directors, board of independent commissioner, leverage, and activity of company toward sustainability report disclosure. Sustainability Report Disclosure is the dependent variable sinthis research were measured by GRIG 3.1 Content Index and Checklists. For the independent variables in this research, using board of directors were measured by sum of directors meetings, board of in dependent commissioner were measured by proportion of independent commissioner, leverage were measured by debt to equity, activity of company were measured by total asset turnover. This research uses secondary data which is financial statement. and sustainability report from Indonesian Stock Exchange Listed Companies in 2010-2012. While the sampling method used was purposive sampling method which is overall 39 observations. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that board of directors, and leverage have no significant influence to sustainability report disclosure. The other hand activity of company has positive influence and significant to sustainability report disclosure. And Board of independent commissioner has negative influence and significant to sustainability reporting disclosure. KeyWords: Board of Directors, Board of Independent Commissioner, Leverage, Activity of Company, and Sustainability Report
Co-Authors Absyirni Ari Gayo Achmad Fauzi Agung Wahyu Handaru Ahmad Rifai Akbar Kurnianto Akbar, Raihan Noval Alvin Jeryanto AMMAR AL ASYARI Andri Setyato Nugroho Anis Syalsabila Anisyah, Sarah Siky Annisa Lutfia Aqilah Syahidah Armeliza, Diah Arofahmawati, Fina Amal Asterina Anggraini Ati Sumiati Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Audrilia, Rifdah Hanandika Aurellia Bianda Sandri Aurellie Zulfa Islamy AYUMASTUTININGSIH AYUMASTUTININGSIH Balit Aplasi, Theresia Sondang Baroto, Yatmoko Cahyasari, Dyah Chusnanik Mufidah Chusnanik Mufidah Dalimunthe, Sholatia Darma Rika Swaramarinda, Darma Rika Destria Kurnianti Desy Rahmawati, Desy Dewy Sekar Melati Diah Armeliza Dian Permana, Nugraha Diva Maharani Dwi Handarini Dwi Handarini, Dwi Eria Nissa Awalia Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadilla, Moch. Farhan Fajriansyah, Bagus Fhadira, Dinda Marsa Filia, Zefania Marshanda Gatot Nazir Ahmad Gayo, Absyirni Ari Gurendrawari, Etty Hanna, Laurencia Audrey Havi, Alya Putri Hera Khairunnisa Hikmah, Umi Nurul I Gusti Ketut Agung Ulupui IGKA Ulupui Ika Febrilia Imelda Sari Inaya, Fadia Indah Muliasari Indra Pahala Indriyana, Saoki Irawan, Kania Allya Jaya R, Tresno Eka Johari, Razana Juhaida Khairani, Permata Khairunnisa, Hera Lyandra Aisyah Margie Maharani, Adillah Maharani, Diva Manalu, Sinta Claudia Mardi Mardi Mardi Marina Astati, Tri Marliana, Dede Maulidya, Putri Mirna Ardiani Mohammad Syafril Hamidi Mufidah . Mufidah, Chusnanik Muhammad Yusuf Muliasari, Indah Musthofa Hadi Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Muzdalya, Fyra Nabila, Alfiana Sukma Nadya Faradilla Nasution, Hafifah Nugroho, Andri Setyato Nur Hamidah Nuramalia Hasanah Nurfalah, Sunita Osly Usman Parameswari, Anggraeni Eka Patra Anggaredho, Panji Petrolis Nusa Perdana, Petrolis Nusa Prakoso, Muhammad Iqbal Puji Wahono Puspitasari, Nurma Putri, Widiya Annisa Putri, Yazena Putu Widhiastina Rahmat, Muhammad Aditya Alyusri Rahwana, Rudy Ramadhani, Adrian Pasha Ratna Anggraini Ratna Anggraini Ratnawaty Marginingsih Rd. Tuty Sariwulan Regina Aprianti Respati, Dwi Kismayanti Risky Diyan Maulana Riswandi Riswandi Rizki Firdausi Rachma Dania Santi Susanti, Santi Septina Dyah Maulidina Setiawan, Arbi Shandy Aditya Shandy Aditya, Shandy Sibarani, Bintang B. Siti - Nur'aidawati SITI NURJANAH Siti Nurjanah Slamet abdul azis Solly Aryza Sudiati, Rochma Suherdi Suherdi Suherdi Suparno Suparno Surya Anugrah Suryono, Windy Permata Syalsabila, Anis Talisya Alvini Theodora Ririn Tresno Eka Jaya R Tri Marina Astati Trisanti, Miana Tuty Sari Wulan Unggul Purwohedi Wahono, Puji Wibisono, Diaz Wisang Widyastuti, Annisa Wilsa Octaviany Wulan, Tuty Sari Yuniawati, Silvia Yunika Murdayanti Yunika Murdayanti Zahra Rifalda Zahra, Siti Fatimah Zainul, Zaki Zakaria, Adam