Analisis Profitabilitas Melalui Likuiditas, Kualitas Aset, Solvabilitas
Abstract
Bank is defined as an institution with the function of collecting public funds in the form of savings and then channeling them to the public in the form of credit or other forms with the hope of increasing living standards. This research focuses on analyzing the relationship between liquidity, asset quality, solvency and profitability through multiple linear regression. The research sample is 45 banking companies listed on the Indonesia Stock Exchange using purposive sampling method. Unrelated Loan to Deposit Ratio and Debt to Asset Ratio were found with Return On Assets, while Non Performing Loans had a significant negative association with Return On Assets in the companies studied.
Keywords: Loan to Deposit Ratio; Non Performing Loan; Debt to Asset Ratio; Return On Asset
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References
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Al Farooque, O., Buachoom, W., & Sun, L. (2020). Board, audit committee, ownership and financial performance – emerging trends from Thailand. Pacific Accounting Review, 32(1), 54–81.
Alqatan, A. (2019). The association between board diversity, earnings management and firm performance in Kuwait: A research agenda. Corporate Governance: Search for the Advanced Practices, 254–274. https://doi.org/10.22495/cpr19p14
Basuki, A. T., & Prawoto, N. (2017). Analisis Regresi Dalam Penelitian Ekonomi & Bisnis : (dilengkapi aplikasi SPSS & Eviews) / Agus Tri Basuki, Nano Prawoto. Jakarta :: Rajawali Pers,.
Darmadi, S. (2011). Board diversity and Firm Performance: The Indonesian Evidence. Corporate Ownership and Control, 9(1 F), 524–539.
Diepen, N. Van. (2015). The effect of gender, age and nationality diversity on company performance - Evidence from the Netherlands. 5th IBA Bachelor Thesis Conference, 1–12.
Eriandani, R., & Kuswanto, C. (2016). Apakah komposisi dewan direksi dan dewan komisaris mempengaruhi pengungkapan corporate social responsibility (CSR). Ekspansi, 8(2), 213–227.
Fariza, J. I. (2010). Analisis Pengaruh Rangkap Jabatan Dewan Komisaris dan Direksi Serta Jumalah Komisaris terhadap Kinerja Perusahaan(Studi Empiris Pada Perusahaan Publik Yang Terdaftar di BEI).
Fathonah, A. N. (2018). Pengaruh Gender Diversity dan Age Diversity Terhadap Kinerja Keuangan The Effects of Gender Diversity and Age Diversity on Financial Performance. Jurnal Riset Akuntansi Dan Keuangan, 6(3), 373–380.
Harymawan, I. (2022). Keragaman Gender Dewan dan Inovasi Perusahaan. Https://Unair.Ac.Id/Keragaman-Gender-Dewan-Dan-InovasiPerusahaan/.
IBCWE. (2022). Jumlah Perempuan dalam Posisi Eksekutif di 200 Perusahaan Tercatat Masih Minim. Https://Www.Ibcwe.Id/Event/Dets/261.
Ionascu, M. (2018). Women on Boards and Financial Performance : Evidence from a European Emerging Market. Sustainability, 10. https://doi.org/10.3390/su10051644
Isidro, H., & Sobral, M. (2015). The Effects of Women on Corporate Boards on Firm Value, Financial Performance, and Ethical and Social Compliance. Journal of Business Ethics, 132(1), 1–19. https://doi.org/10.1007/s10551-014-2302-9
Jaafar, A., & El-Shawa, M. (2009). Ownership Concentration, Board Characteristics and Perfomance: Evidence from Jordan Aziz Jaafar and Mahmoud El-Shawa. Business, https://pa.
Jao, R., Randa, F., Holly, A., & Gohari, L. (2021). Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia. AkMen Jurnal Ilmiah, 18(2), 123–134. https://doi.org/10.37476/akmen.v18i2.1427
Kemenpppa. (2018). Statistik Gender Tematik tahun 2018. https://Www.Kemenpppa.Go.Id/Index.Php/Page/Read/41/2539/Statistik-Gender-Tematik-Tahun-2018.
Kesaulya, F. A., & Febriany, N. (2019). Pengaruh Diversitas Kebangsaan Board of Director dan Kepemilikan Blockholders terhadap Nilai Perusahaan: Studi pada Perusahaan Publik di Indonesia. Kompartemen: Jurnal Ilmiah Akuntansi, 16(2), 60–68. https://doi.org/10.30595/kompartemen.v16i2.2797
Kirana, A. D., & Prasetyo, A. B. (2021). Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure. Accounting Analysis Journal, 10(1), 62–70.
https://doi.org/10.15294/aaj.v10i1.41944
Kurniati, H. (2017). Pengaruh Board Size, Leverage, dan Kualitas Audit terhadap Nilai Perusahaan. Jurnal Keuangan Dan Perbankan, 12(2), 110. https://doi.org/10.35384/jkp.v12i2.22
Lückerath-Rovers, M. (2013). Women on boards and firm performance. Journal of Management and Governance, 17(2), 491–509. https://doi.org/10.1007/s10997-011-9186-1
Mattiara, N. s, Saerang, I. S., & Tulung, J. E. (2020). Pengaruh Kepemilikan Institusional, Board Size Dan Leverage Terhadap Kinerja Keuangan Pada Industri Keuangan Non Bank Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(3), 306–316.
Rahma, S. N., & Mawardi, W. (2023). Pengaruh Board Diversity Terhadap Kinerja Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderating. Diponegoro Journal of Management, 12(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/dbr
Ramdhania, D. L., Yulia, E., & Leon, F. M. (2020). Pengaruh Gender Diversity Dewan Direksi dan CEO terhadap Nilai Perusahaan Sektor Property, Real Estate dan Pembangunan Di Indonesia. Jurnal Wacana Ekonomi, 19(02), 085–097. https://journal.uniga.ac.id/index.php/JA/article/view/891
Roika, R., Salim, U., & Sumiati, S. (2019). Pengaruh Keragaman Dewan Direksi Terhadap Kinerja Keuangan Perusahaan. 15(2), 115–128.
Rompis, N. K., Worang, F. G., & Tulung, J. E. (2018). Pengaruh Ukuran Dewan, Keberagaman Usia Dan Keberagaman Gender Terhadap Kinerja Keuangan Bank Pembangunan Daerah Di Seluruh Indonesia Buku 2 Tahun 2014-2016. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 6(4), 2628–2637. https://ejournal.unsrat.ac.id/index.php/emba/article/view/21037/20748
Sadou, A., Alom, F., & Laluddin, H. (2017). Corporate social responsibility disclosures in Malaysia: Evidence from large companies. Social Responsibility Journal, 13(1), 177–202. https://doi.org/10.1108/SRJ-06-2016-0104
Thams, Y., Bendell, B. L., & Terjesen, S. (2018). Explaining women’s presence on corporate boards: The institutionalization of progressive gender-related policies. Journal of Business Research, 86(December 2016), 130–140. https://doi.org/10.1016/j.jbusres.2018.01.043
Thoomaszen, S. P., & Hidayat, W. (2020). Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan. E-Jurnal Akuntansi, 30(8), 2040. https://doi.org/10.24843/eja.2020.v30.i08.p11
Utomo, M. N., Kaujan, K., Syahran, S., & Ulum, A. S. (2022). Peran gender diversity dewan perusahaan dalam menentukan kebijakan dividen di Indonesia. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(1), 86–93. https://doi.org/10.32670/fairvalue.v5i1.1677
Wedari, L. K. (2021). Agency Theory dan Agency Problem. Https://Binus.Ac.Id/Bekasi/Accounting-Technology/Category/Articles/.
Winasis, S. E., Nur, E., & Yuyetta, A. (2017). Pengaruh Gender Diversity Eksekutif Terhadap Nilai Perusahaan, Tax Avoidance Sebagai Variabel Intervening : Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2012-2015. Diponegoro Journal of Accounting, 6(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Yelvita, F. S. (2023). Pengaruh Keberagaman Gender, Kualitas Laba, dan CEO Duality terhadap Kinerja Keuangan. Kumpulan Executive Summary Mahasiswa Prodi Akuntansi Wisuda ke 80 tahun 2023, 23.
Yopie, S., & Aw, F. (2021). Diversitas Dewan Direksi dan Profitabilitas pada Perusahaan Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 31(10), 2415. https://doi.org/10.24843/eja.2021.v31.i10.p01
Published
2023-11-30
How to Cite
CAHYANTI, Ni Komang Yunita; PUTRA, I Nyoman Wijana Asmara.
Analisis Profitabilitas Melalui Likuiditas, Kualitas Aset, Solvabilitas.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 11, p. 2954-2966, nov. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/101519>. Date accessed: 02 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i11.p10.
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