Penelitian ini dilakukan untuk menganalisis pengaruh tingkat kesehatan bank terhadap return on asset (ROA) berdasarkan metode risk based bank rating (RBBR). Variabel independen yang diteliti adalah Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), BOPO (Biaya Operasional/Pendapatan Operasional), Good Corporate Governance (GCG) dan Posisi Devisa Netto (PDN) terhadap variabel dependen Return On Asset (ROA). Sampel yang digunakan adalah seluruh bank BUKU 4 di Indonesia selama periode 2007-2014. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa tingkat kesehatan bank dengan metode RBBR berpengaruh signifikan secara bersama terhadap ROA. Secara parsial LDR, NIM, BOPO, dan PDN berpengaruh signifikan terhadap ROA. Sedangkan variabel NPL, GCG dan CAR tidak berpengaruh signifikan. Kemampuan prediksi dari ketujuh variabel tersebut terhadap ROA dalam penelitian ini sebesar 93,7%, sedangkan sisanya 6,3% dipengarui oleh faktor lain yang tidak dimasukkan ke dalam model penelitian.
This research is performed on order to analyze the influence of Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Operating Expense to Operating Income Ratio (OEOI) as independent variable toward Return on Asset (ROA) and Return on Equity (ROE) as dependent variable. Sample for this research is all of BUKU 4 banks and seven banks on BUKU 3 banks in Indonesia in 2006-2015 period. Data analysis with multi liniear regression. The result of this research shows that all of independent variables have significant influence on ROA and ROE simultaneously. NIM has partially significant effect on profitability both in BUKU 3 and BUKU 4 banks but other variables have various effect on profitability. The amount of the contribution or influence independent variables to ROA are 64,7% in BUKU 3 banks and 90,4% on BUKU 4 banks. Meanwhile contribution of independent variables to ROE are 55,4% in BUKU 3 banks and 74,1% in BUKU 4 banks.
Penelitian ini membahas berbagai literatur mengenai cloud accounting, keunggulan dan resiko yang dihadapi. Dampaknya terhadap operasional perusahaan dan akuntan, serta pengembangan penelitian yang dapat dilakukan. Cloud accounting merupakan sebuah pengembangan perangkat lunak akuntansi dengan memanfaatkan teknologi internet. Biaya murah dan kemudahan akses merupakan beberapa keunggulan yang dimiliki. Penggunaan dalam kegiatan operasional memberikan dampak dalam peningkatan efektivitas dan efisiensi di perusahaan. Resiko keamanan dan kerahasiaan data merupakan isu utama yang menjadi perhatian pengguna. Profesi akuntan juga diharapkan ikut melakukan adaptasi teknologi, paradigma dan cara kerja. Keterbatasan penelitian yang membahas mengenai cloud accounting merupakan sebuah peluang untuk mengembangkan tema ini dari berbagai perspektif.
This research is conducted to determine the association between earnings management practice and corporate borrowing capacity through corporate reputation. Earnings management practice is measured by discretionary accruals based on the Modified Jones Model. Hypotheses are tested using multiple regression analysis and two-stage ordinary least squares for 65 companies listed on the Indonesia Stock Exchange in the period 2012-2013. The results of the research provide empirical evidence that earnings management practice has a significant negative association with corporate reputation, while corporate reputation has a significant positive association with corporate borrowing capacity. The results of this research also show that there is a significant positive association between corporate reputation estimated by earnings management practice and borrowing capacity.
Background Sepsis and meningitis are major causes of mortalityand morbidity in neonates. The prevalence of sepsis is around 1-4out of every 1000 live births, and one-fourth is accompanied bymeningitis. These numbers are higher in prematures.Objective To find out the prevalence and etiological patterns ofbacterial meningitis in neonatal sepsis, and the pattern of antibi-otic susceptibility for organisms causing bacterial meningitis.Methods This was a cross sectional study, conducted in the neo-natal ward and emergency room at Cipto Mangunkusumo Hospi-tal from October 2003 to October 2004.Results Seventy two neonates fulfilled the inclusion criteria andwere examined for blood and cerebrospinal fluid (CSF) cultures.Sixty out of 72 neonates were proven for sepsis. Bacterial menin-gitis was found in 18 neonates, and all cases were accompaniedby sepsis. Positive CSF cultures were found in 12 neonates. Theother six were diagnosed based on CSF cell count >32/μl.Acinetobacter calcoaceticus was the major causative organismsin this study. The organisms were highly resistant to first line anti-biotics, except for chloramphenicol. They were also sensitive toceftazidime (second line), meropenem, and imipenem.Conclusions The prevalence of bacterial meningitis in neonatalsepsis at Cipto Mangunkusumo Hospital was 18/60 in 2003-2004.The major causative organism was Acinetobacter calcoaceticus.Antibiotic resistance was very high and only chloramphenicol,ceftazidime, meropenem, and imipenem remain effective
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