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ANALISA NPL BANK UMUM KONVENSIONAL DILIHAT DARI CAR, LDR, ROA, DAN BOPO TERDAFTAR DI BEI
Isthika, Wikan
; Sovia, Nita
Jurnal Akuntansi, Keuangan dan Auditing
Vol 4
, No 1
(2023)
This research aims to analyse the impact of CAR, LDR, ROA and BOPO on NPL. The research object is Indonesian conventional banking listed on Indonesia Stock Exchange over the period 2019 to 2021. The total samples obtained 43 companies, and the data are financial reports and annual reports of Indonesian conventional banks. Analyse data is using descriptive test, classical assumption test, and multiple linear regression test. The results show that return on asset have significant impact on non-per...
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PERAN GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS DALAM MEMPENGARUHI PENGHINDARAN PAJAK
Baroroh, Izna
; Kinasih, Hayu Wikan
; Isthika, Wikan
Jurnal Akuntansi, Keuangan dan Auditing
Vol 3
, No 1
(2022)
ABSTRACTThe study objectives are determining the influence of Good Corporate Governance, firm size, leverage, and profitability on tax avoidance. The study was carried out in mining companies listed in the Indonesia Stock Exchange over the period 2015-2020. The number of samples obtained using purposive sampling are 158 companies and analyzed using multiple linear regression analysis. The result of this study indicate that independent commissioners, audit committees, firm size, and leverage have...
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HUBUNGAN ANTARA PROFITABILITAS DAN KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI
Isthika, Wikan
; Purwantoro, Purwantoro
Jurnal Akuntansi, Keuangan dan Auditing
Vol 2
, No 2
(2022)
ABSTRACT This research aims to analyze the impact of profitability on dividend policy with liquidity as moderating variable in LQ45 companies. Population in this research is companies listed in LQ45 during 2017 – 2019 continuously. Sample used in this research using purposive sampling method with the total is 63 research data. The analysis data in this research are descriptive statistic and multiple linear regression for testing the relationship between profitability and dividend policy. Further...
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