Abstract:This study aimed to show whether the ratio of CAMEL (Capital, Asset Quality, Management, Earnings and Liquidity) can be used as an indicator in predicting the health of banks in the future. This study was carried out on the banks listed on the Indonesia Stock Exchange in the period [2008][2009][2010][2011][2012]. Descriptive analysis and logistic regression analysis are used to analyze the data. Hypothesis testing is done with the normality test, Independent Sample T-Test and Mann Whitney test are used to determine if two sets of data are significantly different from each other. The result of this research showed that LDR and NIM variables of bank financial conditionhave no significant differents while CAR, ATTM, APB, NPL, P_PPAP, BOPO, ROA, and ROE have a significant differents. Hyphothesis testing result found that CAR, ATTM, APB, NPL, NIM, and LDR variables did not affected bank financial condition significantly while P_PPAP, ROA, ROE, and BOPO variables affected bank financial condition significantly.Keywords: Capital, Asset Quality, Management, Earnings, Liquidity, Bank's health Abstrak: Penelitian ini bertujuan untuk menunjukkan apakah rasio CAMEL (Capital, Asset Quality, Management, Earnings dan Liquidity) dapat digunakan sebagai indikator dalam memprediksi tingkat kesehatan bank di masa yang akan datang. Penelitian ini dilakukan terhadap bank-bank yang terdaftar di Bursa Efek Indonesia pada periode [2008][2009][2010][2011][2012].Analisis data menggunakan metode analisis deskriptif dan analisis regresi logistik. Pengujian hipotesis dilakukan dengan uji normalitas, uji beda Independent Sample T-Test dan uji beda Mann Whitney. Hasil penelitian ini menunjukkan tidak adanya perbedaan rasio LDR dan NIM pada kedua kondisi bank dan terdapat perbedaan rasio CAR, ATTM, APB, NPL, P_PPAP, BOPO, ROA, dan ROE bank sehat dan tidak sehat. Hasil uji hipotesis menunjukkan variable-variabel CAR, ATTM, APB, NPL, NIM, dan LDR tidak memiliki pengaruh yang signifikan terhadap kesehatan bank dan variable lainnya yaitu P_PPAP, ROA, ROE, dan BOPO memiliki pengaruh yang signifikan terhadap kesehatan bank.Kata Kunci: Capital, Asset Quality, Management, Earnings, Liquidity, Kesehatan Bank. PENDAHULUANLembaga keuangan di Indonesia terdiri dari lembaga keuangan bank dan lembaga keuangan bukan bank. Fungsi bank secara umum adalah menghimpun dana dari masyarakat luas (funding) dan menyalurkan dalam bentuk pinjaman atau kredit (lending) untuk berbagai tujuan. Melihat peran bank yang penting maka pemerintah perlu
This study is conducted to examine the effects of corporate governance on earnings management. The variable used in this study includes accrual-based earnings management (proxied by discretionary accruals), real earnings management (proxied by abnormal cash flow from operations and abnormal overproduction) and corporate governance mechanism of audit committee expertise, audit committee size, managerial ownership, institutional ownership, and foreign ownership. Using purposive sampling method, this study uses a total of 318 firm-year observations of manufacturing companies listed in Indonesia Stock Exchange during the period 2015 – 2017. OLS multiple regression analysis through SPSS 19 is used to analyze the data for the purpose of hypothesis testing. The result of this study reveals that corporate governance mechanism especially, institutional ownership has a negative effect on accrual-based earnings management. On the other hand, corporate governance mechanisms, especially institutional ownership and foreign ownership has a negative effect on real earnings management.
Introduction: Diabetes caused 1.5 million deaths in 2012. High blood glucose resulted in an additional 2.2 million deaths, by increasing the risk of cardiovascular and other diseases. Non-compliance with treatment diabetes mellitus patients can potentially increase morbidity, mortality and treatment costs. The aim of this study is to improve medication adherence and controlled random blood glucose in the hope reduce mortality and morbidiry of diabetes. Method: Quasi experimental in Posbindu RW 003 and 006 Kedaung Kaliangke with samples of diabetes mellitus type 2, the sampling method was total sampling. The independent variable was an intervention that was carried out in the form of giving a medicine box, calendar, individual education and taking medication. The dependent variable was the change in RBG. Result: 20 respondents who met the inclusion criteria. The mean RBG before intervention was 253 (201 -591) mg / dL and the mean RBG after intervention was 182.5 (130 -220) mg / dL. Wilcoxon Test showed that there were significant differences in RBG levels between before and after the intervention (p-value: 0.001). Conclusion: Knowledge enhancement through individual education has proven to be effective in increasing adherence to type 2 diabetes mellitus treatment and controlled RBG.
Several major European countries, such as France and Germany, have included CPO in the list of non-environmentally friendly products. Some countries impose additional import duties because CPO is considered as damaging as alcohol. This research is descriptive and uses a normative juridical approach. There are several demands put forward by the European Union for palm oil entering its territory, these demands include the importation of palm oil, either for food or for industrial purposes. Hence, the European Union requires sustainable palm oil production. Besides, the European Union believes that the use of palm oil for fuel production will endanger the sustainability of other foodstuffs, especially for the poor. The European Union's accusation of environmental threats is considered impure as environmental protection. Many argue that the accusation is only a political step by the European Union in anticipating the development of exports of Indonesian CPO products to Europe.
<p>This research aims to analyze, describe, and determine the effect of dividend policy and debt policy on the company’s value which is moderated by EVA. This study used data obtained through financial statements and the S&P platform. The sample used in this research consists of company engaged in the property and real estate sector listed on the Indonesia Stock Exchange which was obtained by purposive sampling with a total of 112 observations. This study used financial statement data as of December 31. Some classic assumption tests are conducted to make sure the data obtained are free from abnormality or bias and multiple regression to find out the direct relationship between independent variables, namely dividend policy and debt policy, with dependent variables, namely the value of the company moderated by EVA. The data were processed using the SPSS Version 25 program in which the results obtained showed the dividend policy and debt policy independently had a significant positive effect on the value of the company. EVA variable independently has a significant negative effect on the value of the company. Meanwhile, EVA as a moderation variable does not affect the relationship between dividend policy and company value but weakens the positive relationship of debt policy to company value.</p><p><strong>BAHASA INDONESIA ABSTRACT</strong></p><p>Penelitian ini bertujuan untuk menganalisis, mendeskripsikan, dan mengetahui pengaruh kebijakan dividen dan kebijakan hutang terhadap nilai perusahaan yang dimoderasi EVA. Penelitian ini menggunakan data yang diperoleh melalui laporan keuangan dan platform S&P. Sampel yang digunakan adalah perusahaan yang bergerak di sektor <em>property and real estate</em> yang terdaftar di Bursa Efek Indonesia yang didapatkan dengan cara <em>purposive sampling</em> dengan total 112 observasi. Penelitian ini menggunakan data laporan keuangan per 31 Desember. Uji yang digunakan adalah asumsi klasik untuk mengetahui apakah ada abnormalitas atau bias dari data yang diperoleh dan regresi berganda untuk mengetahui hubungan langsung antara variabel independen yaitu kebijakan dividen dan kebijakan hutang dengan variabel dependen yaitu nilai perusahaan yang dimoderasi oleh EVA. Data diolah menggunakan program SPSS Versi 25 di mana hasil yang diperoleh menunjukkan kebijakan dividen dan kebijakan hutang secara independen berpengaruh positif signifikan terhadap nilai perusahaan. Variabel EVA secara independen berpengaruh negatif signifikan terhadap nilai perusahaan. Sedangkan EVA sebagai variabel moderasi tidak mempengaruhi hubungan antara kebijakan dividen terhadap nilai perusahaan namun memperlemah hubungan positif kebijakan hutang terhadap nilai perusahaan.</p>
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