Jurnal Keuangan dan Perbankan

A Independent Sample T Test Analysis

Heri Sasono — 2024-12-05

Currently there are four government-owned banks, namely; Bank Mandiri, Bank Rakyat Indonesia (BRI), Bank Tabungan Negara (BTN) and Bank Nasional Indonesia (BNI) 46. Of these four banks it can be said to have quite good performancej, proven to have provided dividends to the State treasury over the last few years.This research wants to see the difference in the average performance of the two government-owned banks, namely between Bank Mandiri and Bank Negara Indonesia over the last 10 years from 2014 to 2023.Research analysis of normality test, homogeneity test and independent sample t test using SPSS software version 26, to analyze the variables ROA, NPL, LDR, BOPO, CAR, NIM and ROE. The research shows that only the financial ratios Return on Equity (ROE) and Loan Deposit Ratio (LDR) have significant differences, while the ratios of Return on Assets (ROA), Net Interest Margin (NIM), Operational Costs to Operating Income (BOPO) and Net Performing Loans (NPL) and Capital Aduqucy Ratio (CAR), did not have a significant difference between Bank Mandiri and Bank Nasional Indonesia (BNI) 46, for 10 years, starting from 2014 until 2014. 2023.

ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA

Lediana Sufina — 2024-12-05

This study aims to determine and analyze the influence of good corporate governance as proxied by institutional ownership, managerial ownership, audit committee, and financial distress on earnings management. The population in this research is transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. Purposive sampling technique was used to determine the sample in this research, resulting in 23 transportation and logistics companies. Data was obtained from secondary data from financial reports of transportation and logistics companies registered on the IDX and each company's website. The results of this study indicate that institutional ownership, managerial ownership and audit committees have no effect on earnings management. Meanwhile, financial distress has a positive effect on earnings management.

Pengaruh Modal Intelektual Terhadap Kinerja Perusahaan Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2022

Will Andilla Darniaty — 2024-12-05

This study aims to examine the influence of intellectual capital and each of its components on the performance of companies in the consumer non-cyclicals sector. Company performance is measured using ROA (Return on Assets), and intellectual capital is measured using VAIC (Value Added Intellectual Coefficient). The study uses company size (SIZE) and leverage (DER) as control variables. The population in this study consists of consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. The sample selection in this study uses a purposive sampling technique with a total of 61 companies. This study employs a quantitative method, and the data used are annual reports accessed through the Indonesia Stock Exchange and the companies' websites. Data were processed using E-Views 12 with panel data analysis techniques. The results of the study show that intellectual capital (VAIC) has a positive effect on company performance, VACA has a positive effect on company performance, VAHU has a positive effect on company performance, STVA has a positive effect on company performance, SIZE has a positive effect on company performance, and leverage (DER) has a negative effect on company performance.

Keywords: Intellectual Capital, Firm Performance, VACA, VAHU, STVA.

The Pengaruh Budget Participation, Asimetri Informasi Dan Budget Emphasis Terhadap Budget Slack Pada Pt Wijaya Karya (Persero) Tbk

Andi Audy Noor Alifah — 2024-12-05

This research aims to determine the influence of Budget Participation, Information Asymmetry and budget emphasis on budget slack at PT. Wijaya Karya (Persero) Tbk. The independent variables in this research are Budget Participation, Information Asymmetry and budget emphasis. Meanwhile, the dependent variable is budget slack. The analysis technique for this research uses the PLS or Partial Least Square SmartPLS 4 method. The data collection technique uses a Google Form questionnaire to collect the required information. The results of the number of respondents were 73 employees of PT. Wijaya Karya (Persero) Tbk. The results of the analysis show that Budget Participation has a positive effect on budget slack, information asymmetry has no effect on budget slack, Budget emphasis has no effect on budget slack..

The Influence of Profitability and Good Corporate Governance on Firm Value in LQ45 Index Listed in Indonesia Stock Exchange 2018- 2022

Rosa Virginia Dara Aprilly — 2024-12-05

This study aims to determine and analyze the influence of Profitability and Good Corporate Governance (GCG) on company value in LQ45 Index companies listed on the BEI for the period 2018 to 2022. The sample in this study used a purposive sampling method, with the number of samples in this study being namely 24 companies listed on the Indonesian Stock Exchange (BEI). The dependent variable used is Firm Value (PBV), then the independent variables are Profitability (ROA) and Good Corporate Governance (GCG) which is proxied by Managerial Ownership, Institutional Ownership and Independent Board of Commissioners. The research results show that Profitability (ROA) and Institutional Ownership have a significant positive effect, while Managerial Ownership and the Independent Board of Commissioners do not have a significant effect on Firm Value.