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RISIKO KREDIT DAN EFISIENSI PERBANKAN DI INDONESIA Sparta, Sparta
MIX: JURNAL ILMIAH MANAJEMEN Vol 6, No 1 (2016): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (918.727 KB)

Abstract

Abstract: This Research goals are to examine and to analyze the level of banking efficiencyin Indonesia using SFA, to examine the impact of risk on bank efficiency in Indonesia, toexamine the effect of the control variables and specific macroeconomic banks to the level ofrisk and banking efficiency in Indonesia. The sample are 107 conventional banks inIndonesia and the number of observation in 1177 during the period 2001 to 2011. Efficiencymeasurement uses stochastic frontier approach bank and bank risk measurement uses the ratioof non-performing loans. The dependent variable used in the first study equation is nonperformingloans and in the second equation is the bank score efficiency. Control variablesare capital adequacy, asset growth, the percentage of foreign ownership, the percentage ofgovernment ownership, the percentage of public ownership, GDP growth and the bank loangrowth. The result shows that the average level of banking efficiency during the studyperiod is 69.98%. Overall the average level of conventional banks efficiency per yearincrease from 61.26% in 2001 to 78.76% in 2011. This study provides empirical evidencethat the risk of banks affect bank efficiency. Banks efficiency level are positively significantinfluenced mainly by the growth of GDP and the level of efficiency last year and negativelysignificant influenced by the bank risk. Empirical results of this study have implications forpractitioners banks, institutions banking authorities or the FSA and the development of thetheory of risk associated with relationship banks and banking efficiency as well asconsideration of other factors that influence risk and efficiency as the results of this study.Keywords: Bank risk, bank efficiency, stochastic frontier approach, bank capital adequace,Gross domestic BrutoAbstrak: Tujuan penelitian ini adalah untuk: 1). Menguji dan menganalisis tingkat efisiensiperbankan di Indonesia menggunakan SFA, 2). Menguji dampak dari risiko pada efisiensiperbankan di Indonesia, 3). menguji pengaruh variabel kontrol dan bank makroekonomikhusus untuk tingkat risiko dan perbankan efisiensi di Indonesia. Sampel adalah 107 bankkonvensional di Indonesia dan jumlah observasi di 1177 selama periode 2001 sampai 2011.Pengukuran effisien bank menggunakan pendekatan stochastic frontier dan pengukuranrisiko bank menggunakan rasio non-performing loan. Variabel dependen yang digunakandalam persamaan penelitian pertama adalah pinjaman non-performing dan persamaan keduaadalah skor Efisiensi Bank. variabel kontrol adalah kecukupan modal, pertumbuhan aset,persentase kepemilikan asing, persentase kepemilikan pemerintah, persentase kepemilikanpublik, pertumbuhan PDB dan pertumbuhan pinjaman bank. Hasil penelitian menunjukkanbahwa rata-rata tingkat perbankan efisiensi selama periode penelitian adalah 69,98%. Secarakeseluruhan rata-rata tingkat efisiensi bank konvensional per tahun meningkat dari 61,26% di2001-78,76% pada tahun 2011. Penelitian ini memberikan bukti empiris bahwa risiko bankmempengaruhi efisiensi perbankan. Tingkat efisiensi Bank signifikan positif dipengaruhiterutama oleh pertumbuhan PDB dan tingkat efisiensi tahun lalu dan signifikan negatifdipengaruhi oleh risiko bank. Hasil empiris penelitian ini memiliki implikasi bagi parapraktisi bank, lembaga otoritas perbankan atau FSA dan pengembangan teori risiko yang terkait dengan bank hubungan dan efisiensi perbankan serta pertimbangan faktor-faktor lainyang memengaruhi risiko dan efisiensi sebagai hasil dari penelitian ini .Kata kunci: Risiko Bank, Efisiensi Perbankan, Pendekatan Stochastic Frontier, Kecukupanmodal bank, Produk Domestic Bruto.
RISIKO KREDIT DAN EFISIENSI PERBANKAN DI INDONESIA Sparta, Sparta
MIX: JURNAL ILMIAH MANAJEMEN Vol 6, No 1 (2016): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (918.727 KB)

Abstract

Abstract: This Research goals are to examine and to analyze the level of banking efficiencyin Indonesia using SFA, to examine the impact of risk on bank efficiency in Indonesia, toexamine the effect of the control variables and specific macroeconomic banks to the level ofrisk and banking efficiency in Indonesia. The sample are 107 conventional banks inIndonesia and the number of observation in 1177 during the period 2001 to 2011. Efficiencymeasurement uses stochastic frontier approach bank and bank risk measurement uses the ratioof non-performing loans. The dependent variable used in the first study equation is nonperformingloans and in the second equation is the bank score efficiency. Control variablesare capital adequacy, asset growth, the percentage of foreign ownership, the percentage ofgovernment ownership, the percentage of public ownership, GDP growth and the bank loangrowth. The result shows that the average level of banking efficiency during the studyperiod is 69.98%. Overall the average level of conventional banks efficiency per yearincrease from 61.26% in 2001 to 78.76% in 2011. This study provides empirical evidencethat the risk of banks affect bank efficiency. Banks efficiency level are positively significantinfluenced mainly by the growth of GDP and the level of efficiency last year and negativelysignificant influenced by the bank risk. Empirical results of this study have implications forpractitioners banks, institutions banking authorities or the FSA and the development of thetheory of risk associated with relationship banks and banking efficiency as well asconsideration of other factors that influence risk and efficiency as the results of this study.Keywords: Bank risk, bank efficiency, stochastic frontier approach, bank capital adequace,Gross domestic BrutoAbstrak: Tujuan penelitian ini adalah untuk: 1). Menguji dan menganalisis tingkat efisiensiperbankan di Indonesia menggunakan SFA, 2). Menguji dampak dari risiko pada efisiensiperbankan di Indonesia, 3). menguji pengaruh variabel kontrol dan bank makroekonomikhusus untuk tingkat risiko dan perbankan efisiensi di Indonesia. Sampel adalah 107 bankkonvensional di Indonesia dan jumlah observasi di 1177 selama periode 2001 sampai 2011.Pengukuran effisien bank menggunakan pendekatan stochastic frontier dan pengukuranrisiko bank menggunakan rasio non-performing loan. Variabel dependen yang digunakandalam persamaan penelitian pertama adalah pinjaman non-performing dan persamaan keduaadalah skor Efisiensi Bank. variabel kontrol adalah kecukupan modal, pertumbuhan aset,persentase kepemilikan asing, persentase kepemilikan pemerintah, persentase kepemilikanpublik, pertumbuhan PDB dan pertumbuhan pinjaman bank. Hasil penelitian menunjukkanbahwa rata-rata tingkat perbankan efisiensi selama periode penelitian adalah 69,98%. Secarakeseluruhan rata-rata tingkat efisiensi bank konvensional per tahun meningkat dari 61,26% di2001-78,76% pada tahun 2011. Penelitian ini memberikan bukti empiris bahwa risiko bankmempengaruhi efisiensi perbankan. Tingkat efisiensi Bank signifikan positif dipengaruhiterutama oleh pertumbuhan PDB dan tingkat efisiensi tahun lalu dan signifikan negatifdipengaruhi oleh risiko bank. Hasil empiris penelitian ini memiliki implikasi bagi parapraktisi bank, lembaga otoritas perbankan atau FSA dan pengembangan teori risiko yang terkait dengan bank hubungan dan efisiensi perbankan serta pertimbangan faktor-faktor lainyang memengaruhi risiko dan efisiensi sebagai hasil dari penelitian ini .Kata kunci: Risiko Bank, Efisiensi Perbankan, Pendekatan Stochastic Frontier, Kecukupanmodal bank, Produk Domestic Bruto.
Analisis Pengaruh Earnings Per Share (EPS), Price Earnings Ratio (PER), Return On Equity (ROE) Dan Return On Assets (ROA) Terhadap Harga Saham Sujati, Lisya; Sparta, Sparta
ULTIMA Accounting Vol 5 No 1 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.316 KB) | DOI: 10.31937/akuntansi.v5i1.143

Abstract

This research is intended to determine the effect of Earnings Per Share (EPS), Price Earnings Ratio (PER), Return on Equity (ROE) and Return on Assets (ROA) towards share price property, real estate and building construction companies within period 2009- 2011. From 33 companies that listed at Indonesia Stock Exchange for period 2009 – 2011, 32 companies had been selected as the samples for this research using purposive sampling method. This research uses direct method to determine the relationship between the dependent and independent variables. The statistic method being used is multiple linear regression. The result indicates that (1) EPS has significant effects towards share price (2) PER has significant effects towards share price (3) ROE has significant effects towards share price (4) ROA has not significant effects towards share price Keywords: Earnings Per Share, Price Earnings Ratio, Return On Equity, Return OnAssets and Stock Price
Pengaruh Media Exposure Tehradap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI Sparta, Sparta; Rheadanti, Desak Kadek
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.729 KB) | DOI: 10.34209/equ.v22i1.903

Abstract

Social and environmental responsibility becomes one of the components of corporate disclosure listed on Indonesia Stock Exchange (BEI). This study examines the factors that influence the disclosure policy of social and environmental responsibility to manufacturing companies on BEI by expanding disclosure items. Factors suspected to affect social and environmental responsibility disclosure policies are media exposure, firm size, profitability and leverage. The research sample is a manufacturing company that discloses social and environmental responsibility in the period 2013-2015. The number of sample companies is 31. The number of observations used is 93 observations. The disclosure policy of social and environmental responsibility is measured by the disclosure index. This index is measured by the disclosure item in the Reporting Guidelines contained in General Repoting Initiatives (GRI). Hypothesis testing is done by multiple regression analysis. The test results fail to prove the effect of media exposure, firm size and profitability on the disclosure of social and environmental responsibility.
Pengaruh Debt Covenant dan Political Cost Terhadap Konservatisme Akuntansi Iskandar, Okto Reyhansyah; Sparta, Sparta
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (794.429 KB) | DOI: 10.34209/equ.v22i1.896

Abstract

This research aims to understand and analyzes the effect of debt covenant, bonus plan, and political cost against company’s accounting conservatism. Independent variable for which used in this research was debt covenant measured by the ratio of leverage, bonus plan measured by company share ownership by managers, and political cost measured by the size of the company.While the dependent variable measured by accounting conservatism. The sample selection is using purposive sampling method, in order to obtain 36 observations of manufacturing company which narrowed to subsector industrial consumer goods and consistently listed at Indonesia Stock Exchange during the period 2012-2015. This research uses secondary data from company financial statements obtained from the Indonesia Stock Exchange. Multiple linear regression technique is used in this research to achieve analytical results. The result showed that debt covenant have negative insignificant effects to accounting conservatism, bonus plan have negative and significant effects to accounting conservatism, and political cost it has positive effects and significantl to accounting conservatism.
Pengaruh Gender Dan Muatan Etika Dalam Pengajaran Akuntansi Keuangan Pada Persepsi Etika Mahasiswa Prang, Farly Frangky; Sparta, Sparta
ULTIMA Accounting Vol 7 No 1 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.045 KB) | DOI: 10.31937/akuntansi.v7i1.80

Abstract

The objective of this research was to examine the effect of intellectual capital toward firm’s performance. In this research, intellectual capital was measured by VAIC™. The samples in this study were banking companies that were listed in Indonesia Stock Exchange consecutively from 2012 till 2013. The sample in this study determined based on purposive sampling method. Data used in this study is a secondary data. Data used in this study was analyzed by using Partial Least Squares. In total, there were 26 banking companies that fulfill the requirements set by the researcher. This study tests three elements of VAIC™ and firm’s performance.The results of this study were intellectual capital (VAIC™) has effect on firm’s performance; intellectual capital (VAIC™) has effect on future firm’s performance; and the rate of growth intellectual capital (ROGIC) has no effect on future firm’s performance. Key words: Firm’s Performance, Intellectual Capital, Partial Least Squares, VAICTM
Pengaruh Keefektifan Pengendalian Internal, Persepsi Kesesuaian Kompensasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Anastasia, Anastasia; Sparta, Sparta
ULTIMA Accounting Vol 6 No 1 (2014): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.068 KB) | DOI: 10.31937/akuntansi.v6i1.144

Abstract

Case of accounting fraud has increased in many countries and organization. It brings a loss to firms and investors. This study aims to analyze the effect of Internal Control Effectiveness, Perception of Suitability of Compensation, and Individual Morality towards Accounting Fraud Tendencies. This study used quantitative method. Questionnaires used for collecting the data from Finance and Accounting Staff working at Private Companies in Tangerang and Jakarta. Total sampel used for this study are 109 sampel. The examination of hypothesis method using multivariate regretion.  Result of this study indicates that internal control effectiveness and perception of suitability of compensation doesn’t have significant effect towards accounting fraud tendency. Individual morality significantly affect the occurance of accounting fraud tendency. Key Words: Accounting Fraud Tendencies, Individual Morality, Internal Control Effectiveness, Perception of Suitability of Compensation.
Pengaruh Kualitas Software, Akurasi Informasi, Ketepatan Waktu Informasi, dan Relevansi Informasi terhadap Kepuasan End-User Sistem Informasi Akuntansi Leonardo, Amadeo; Sparta, Sparta
ULTIMA Accounting Vol 7 No 2 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.926 KB) | DOI: 10.31937/akuntansi.v7i2.180

Abstract

The objective of this research to test, examine and to provide empirical evidence to the influence of accounting software quality, accuracy of the information, timeliness of the information and relevance of the information toward the accounting information system enduser satisfaction. The research was conducted using a survey method to to provide the questionnaires to the employees in retail department store. Data used in this study was primary data, id est: questionnaires. The respondents in this study were 118. Data analysis techniques in this study using multiple linear regression.  The results of this study were (1) accounting software quality had a significant influence toward the accounting information system end-user satisfaction; (2) accuracy of the information had no significant influence toward the accounting information system end-user satisfaction; (3) timeliness of the information had a significant influence toward the accounting information system end-user satisfaction; (4) relevance of the information had a significant influence toward the accounting information system end-user satisfaction; (5) accounting software quality, accuracy of the information, timeliness of the information and relevance of the information had significant influence toward the accounting information system end-user satisfaction simultaneously. Keywords: Accounting information system end-user satisfaction, Accounting software quality, Accuracy of the information, Timeliness of the information, Relevance of the information.