ABSTRACT This study aims to increase the role of CASA and NIM in improving the profitability of banks in Indonesia. This research was motivated by various CASA improvement strategies undertaken by banks to maximize profits, as well as OJK policies to support NIM to improve the efficiency and competitiveness of Indonesian banks. On the other hand, this research is also supported by the limited research that analyzes the relationship of CASA with banking profitability. The hypothesis in this study discusses using multiple linear regression. BEI in 2016-2018, this study proves that CASA and NIM are proven to increase bank profitability. These results prove that the proportion of CASA owned by banks can reduce the cost of funds resulting in increased profitability. This study also proves the ability of banks to generate profits from interest can support increased bank profitability. Additional analysis shows that CASA can increase NIM. Furthermore, NIM has also been proven to mediate CASA's relationship with banking profitability. Keywords: CASA, NIM, profitability, banking ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi peran CASA dan NIM pada peningkatan profitabilitas perbankan di Indonesia. Penelitian ini dimotivasi oleh berbagai strategi peningkatan CASA yang dilakukan perbankan untuk memaksimalkan profit, serta kebijakan OJK untuk menekan NIM guna meningkatkan efisiensi dan daya saing perbankan Indonesia. Di sisi lain, penelitian ini juga didorong oleh masih terbatasnya penelitian yang menganalisis hubungan CASA dengan profitabilitas perbankan. Hipotesis dalam penelitian ini diuji dengan menggunakan regresi linier berganda. Dengan melakukan pengamatan pada perbankan yang menerbitkan sahamnya di BEI pada tahun 2016-2018, penelitian ini menunjukkan bahwa CASA dan NIM terbukti meningkatkan profitabilitas perbankan. Hasil ini membuktikan bahwa proporsi CASA yang dimiliki perbankan dapat menurunkan biaya dana sehingga terjadi kenaikan profitabilitas. Penelitian ini juga membuktikan bahwa kemampuan perbankan dalam menghasilkan laba dari bunga dapat mendorong kenaikan profitabilitas perbankan. Analisis tambahan menunjukkan bahwa CASA dapat meningkatkan NIM. Selanjutnya, NIM juga terbukti memediasi hubungan CASA dengan profitabilitas perbankan. Kata kunci: CASA, NIM, profitabilitas, perbankan
The COVID-19 pandemic has had an impact on social and economic activities that have an impact on stock market conditions in the world, including Indonesia. This study identified differences in stock prices and stock trading volumes (TVA) of companies in the pharmaceutical sector before and after the announcement of the first COVID-19 case in Indonesia. The sample used is 10 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is an event study using paired sample t-test. Based on the test results, there was a difference in prices before and after the announcement of the first COVID-19 case in Indonesia, but there was no difference in trading volume testing.
Abstrak: Penelitian ini bertujuan untuk mengidentifikasi hubungan managerial entrenchment, kualitas audit, dan kualitas laba. Penelitian ini dilakukan dengan menggunakan 76 sampel perusahaan manufaktur yang terdaftar di BEI dari tahun 2016-2018 (228 observasi). Managerial entrenchment diukur dengan lamanya CEO menduduki posisinya (CEO tenure), kualitas audit diukur dengan status KAP sebagai KAP big 4 atau bukan, sedangkan kualitas laba diidentifikasi dengan akrual diskresioner yang dimiliki oleh perusahaan. Penelitian ini juga menggunakan variabel kontrol yang terdiri dari leverage, ukuran perusahaan, dan profitabilitas perusahaan. Hasil penelitian menunjukkan bahwa managerial entrenchment perusahaan manufaktur di Indonesia pada tahun penelitian dilakukan tidak berhubungan dengan kualitas laba, sebaliknya kualitas audit terbukti dapat meningkatkan kualitas laba perusahaan. Selanjutnya, dari ketiga varibel kontrol yang digunakan, hanya profitabilitas yang terbukti berhubungan dengan kualitas laba. Kata kunci: managerial entrenchment, kualitas audit, kualitas laba Abstract: This study aims to identify the relationship between managerial entrenchment, audit quality, and earnings quality. This research was conducted using 76 samples of manufacturing companies listed in the Indonesian Stock Exchange from 2016-2018 (228 observations). Managerial entrenchment is measured by the length of CEO occupying his position (CEO tenure), Audit quality is measured by KAP status as big 4 or not, while earnings quality is identified by companies’ discretionary accruals. This study also uses a control variable consisting of leverage, company size, and company profitability. The results showed that the managerial entrenchment of manufacturing companies in Indonesia in the year of the study was not related to earnings quality, on the contrary audit quality was proven to be able to improve the earnings quality of the company. Furthermore, from the three control variables used, only profitability has been proven to be related to earnings quality. Keywords: managerial entrechment, audit quality, earnings quality
Taxpayer compliance has always been an interesting topic in research. Previous research has often analyzed factors that have an impact on taxpayer compliance. This study aims to raise other factor that may have an impact on taxpayer compliance. The research method used a qualitative approach, namely descriptive research. The data used in this study are from journals and documents. Furthermore, the observation was carried out with data collection techniques through surveys. The results show that consultants play a role in influencing taxpayer obedient behavior and helping taxpayers carry out their tax obligations.Keywords: Tax Consultant; Tax Compliance; TaxpayerAbstrak: Kepatuhan wajib pajak selalu menjadi topic menarik dalam penelitian. Penelitian sebelumnya sering menganalisis factor yang memiliki dampak pada kepatuhan wajib pajak. Tujuan penelitian ini untuk mengangkat faktor lain yang kemungkinan berdampak pada kepatuhan Wajib Pajak. Metode penelitian menggunakan pendekatan kualitatif yaitu penelitian deskriptif. Data yang dipergunakan pada penelitian ini adalah dari jurnal dan dokumen. Selanjutnya dilakukan obseravasi dengan teknik pengumpulan data melalui survey. Hasil penelitian menunjukkan bahwa konsultan berperan dalam mempengaruhi perilaku taat wajib pajak serta membantu wajib pajak melaksanakan kewajiban perpajakan. Kata Kunci: Konsultan Pajak, Kepatuhan Pajak, Wajib Pajak
This literature study intends to dissect the literature on how the effect of good corporate governance mechanism on financial distress in a company. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countries in Asia. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countries in Asia. This shows that good corporate governance in Indonesia is still relatively weak, so it is interesting to study further. The method used in this research is qualitative research with a literature study technique using 18 articles. Good corporate governance variables in this literature study involve managerial ownership; independent commissioners; audit committees; institutional ownership; the board of directors; and firm size. This article attempts to describe the results of previous research on the role of good corporate governance to prevent financial distress. The results of the study indicate that there is an influence of good corporate governance on the company's financial distress, both positive and negative.Keywords: corporate governance; good corporate governance, financial distress ABSTRAKStudi literatur ini mempunyai tujuan untuk untuk membedah literatur tentang pengaruh dari GCG (Good Corporate Governance) terhadap financial distress pada perusahaan. Dalam CG Asian Watch 2020, Indonesia berada pada peringkat paling akhir diantara 12 negara di Asia. Berdasarkan hal tersebut dapat diketahui bahwa penerapann GCG di Indonesia masih tergolong lemah sehingga menarik untuk dikaji lebih dalam. Peneliti menggunakan pendekatan kualitatif dengan metode studi literatur yang sumber dari 18 artikel. Variabel GCG dalam penelitian ini terdiri dari komisaris independent, kepemilikan manajerial, komite audit, kepemilikan institusional, dewan direksi dan ukuran perusahaan. Artikel ini berusaha untuk menggambarkan hasil-hasil penelitian terdahulu mengenai peran good corporate governance sebagai upaya untuk mencegah terjadinya permasalahan kesulitan keuangan IFinacial Distress). Hasil penelitian yang dilakukan oleh peneliti menunjukan bahwa bahwa terdapat pengaruh good corporate governance terhadap financial distress perusahaan baik secara positif maupun negatif. Kata Kunci: tata kelola perusahaan, tata kelola perusahaan yang baik, kesulitan keuangan
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