Pengaruh Kolektibilitas, Likuiditas, Dan Dana Pihak Ketiga Terhadap Profitabilitas Dengan Restrukturisasi Kredit Sebagai Variabel Moderasi Di Sektor Perbankan

Rohman, Michael Akbar Nuh; Yanti, Harti Budi

doi:10.25105/jet.v2i2.15004

Cited by 4 publications

(4 citation statements)

References 2 publications

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“…The magnitude of the conflict between desires and interests (trade-off) between collectibility, liquidity, third party funds, and profitability is illustrated by the notion of trade-off between collectibility, liquidity, third party funds, and profitability. Banks must maintain a balance of reliable collectibility, liquidity, and third-party funding instruments on the one hand with their ability to generate profitable returns on the other (Rohman & Yanti, 2022).…”

Section: Literatur Review and Hypothesis Development A Trade Off Theorymentioning

confidence: 99%

Debt Restructuring and Financial Performance SOEs in Indonesia

Fredy,

Utami,

Pagiku

2024

jefms

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This study aims to examine the effect of debt restructuring on the financial performance of state-owned companies in Indonesia. Debt restructuring is carried out to provide support in the form of leeway for companies that are experiencing financial difficulties so that they can get out of the problem within a certain period. The samples taken and selected in this study were based on purposive sampling for SOEs companies listed on the Indonesia Stock Exchange with financial statement data for the period 2018-2022. There are three research models tested using multiple regression analysis. The results showed that there was a decrease in financial performance after the company restructured its debt, both financial performance as measured by profitability, liquidity and sustainable growth rate. The decline in financial performance can be caused, among others, by the use of restructuring methods by extending the maturity of debt payments (rescheduling) which causes a decrease in the amount of short-term debt, including affecting the decline in the company's profit growth.

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Section: Literatur Review and Hypothesis Development A Trade Off Theorymentioning

confidence: 99%

Debt Restructuring and Financial Performance SOEs in Indonesia

Fredy,

Utami,

Pagiku

2024

jefms

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“…Trade-Off Theory Capital Structure yang diungkapkan oleh Myers (2001) menyatakan bahwa teori ini menjelaskan bagaimana menghitung keuntungan dari memanfaatkan utang dapat membantu dalam menentukan struktur modal. Menurut (Rohman & Yanti, 2022) Besarnya konflik antara keinginan dan kepentingan (trade-off) antara kolektibilitas, likuiditas, dana pihak ketiga, dan profitabilitas digambarkan dengan pengertian Trade-Off antara kolektibilitas, likuiditas, dana pihak ketiga, dan profitabilitas. Dimana hal ini menunjukkan bahwasanya Lembaga Keuangan syariah selalu mempertahankan dengan instrumen kolektibilitas resiko pembiayaan, risiko tingkat likuiditas dan pembiayaan sumber dana dari pihak ketiga yang seimbang dengan satu sisi kemampuan yang dimiliki perusahaan dari hasil keuntungan yang baik (farhan & Ariyanti, 2021).…”

Section: Trade-off Theory Capital Structureunclassified

Pengaruh Dana Pihak Ketiga, Efisiensi Operasional dan Tingkat Likuiditas terhadap Kinerja Keuangan dengan Resiko Pembiayaan Sebagai Variabel Moderating pada Perbankan Syariah di Indonesia

Mufidatul Ummah Adhyta,

Syaiful Syaiful

2024

Inisiatif

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This research aims to examine the influence of third party funds, operational efficiency and liquidity levels on the financial performance of Islamic commercial banks. This type of research uses a quantitative approach. The sample selection in this research used the purposive sampling method. The population in this study is all financial report data from quarter 1 to quarter 3 of Sharia Commercial Banks from 2018 to 2022. The sample used in this research is 120 samples from 10 observation data from Islamic commercial banks that have been registered with the Financial Services Authority for the period 2018- 2022. Data were analyzed using the moderated regression analysis test method, classic assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. In this research, return on assets is used to measure the financial performance of Islamic general banking. The dependent variable in this research uses Return On Assets, while the independent variables are data on third party funds, Operating Expenses, Operational Income, and Financing to Deposit Ratio, then for the moderating variable, the Net Performance Financing ratio is used. The results of this research show that the Third Party Funds variable has a negative and insignificant effect on the financial performance of sharia commercial banks, Operational Efficiency (BOPO) has a negative effect on the financial performance of sharia commercial banks, the level of liquidity (FDR) has a negative and insignificant effect on the financial performance of commercial banks Sharia and financing risk variables (NPF) are able to strengthen the interaction relationship between their independent variable.

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“…Rasio profitabilitas memberikan gambaran tentang keuntungan perusahaan dalam produksi sebuah bisnis. Penilaian rasio profitabilitas merupakan proses evaluasi kinerja keuangan suatu perusahaan dengan menganalisis berbagai rasio yang terkait dengan profitabilitasnya (Rohman & Yanti, 2022).…”

Section: Profitabilitasunclassified

Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Profitabilitas Terhadap Manajemen Laba Dengan Kompensasi Manajemen Sebagai Variabel Moderasi

Undrian,

Harti Budi Yanti

2023

j. ekon. n.a. econo.

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Penelitian ini dilakukan untuk untuk menguji dan menganalisis pengaruh antara struktur modal, ukuran perusahaan, dan profitabilitas terhadap manajemen laba dengan kompensasi manajemen sebagai variabel moderasi. Penelitian yang terdahulu menunjukkan hasil yang beragam yang menjadi motivasi dalam penelitian ini. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa variabel struktur modal, dan profitabilitas memiliki pengaruh signifikan terhadap manajemen laba sedangkan ukuran perusahaan tidak memiliki pengaruh yang signifikan. Kompensasi manajemen tidak mampu memoderasi pengaruh variable struktur modal, ukuran perusahaan, dan profitabilitas. Penelitian ini diharapkan dapat membantu investor dan pihak regulator dalam mendeteksi praktik manajemen laba.

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Pengaruh Kolektibilitas, Likuiditas, Dan Dana Pihak Ketiga Terhadap Profitabilitas Dengan Restrukturisasi Kredit Sebagai Variabel Moderasi Di Sektor Perbankan

Cited by 4 publications

References 2 publications

Debt Restructuring and Financial Performance SOEs in Indonesia

Debt Restructuring and Financial Performance SOEs in Indonesia

Pengaruh Dana Pihak Ketiga, Efisiensi Operasional dan Tingkat Likuiditas terhadap Kinerja Keuangan dengan Resiko Pembiayaan Sebagai Variabel Moderating pada Perbankan Syariah di Indonesia

Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Profitabilitas Terhadap Manajemen Laba Dengan Kompensasi Manajemen Sebagai Variabel Moderasi

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