Pengaruh Tingkat Perputaran Kas, Ukuran Perusahaan dan Komposisi Pendanaan terhadap Profitabilitas pada Badan Pekreditan Rakyat

Sukanti, Ni Ketut; Dewi, Ni Putu Diah Komala; Erynayati, Luh

doi:10.56248/jamane.v1i1.23

Cited by 3 publications

(2 citation statements)

References 8 publications

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“…Consequently, they ma y opt to enhance a company's profitability to elevate share value and secure financial incentives. On the other hand, signal theory suggests that profitability can serve as a signal to investors regarding a company's performance (Ni et al, 2022). High profitability can signal effective management and promising prospects, potentially attracting investor interest.…”

Section: Profitabilitymentioning

confidence: 99%

The Effect of Fuel Price Fluctuations, Exchange Rates, and Profitability on Stock Returns and Inflation as Intervening Variables

Satoto

2023

j.imb

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This study aims to analyze the impact of fuel price fluctuations, exchange rates, and profitability on inflation and stock returns. The study employs statistical analysis utilizing SEM techniques and is tested using Smart PLS version 3.0. The study reveals that Fuel price fluctuations have no effect on Inflation. The direction of the relationship between Exchange Rate and Inflation is negative. Profitability has no effect on Inflation. Fuel price fluctuations have no effect on stock returns. Exchange rate has a significant effect with a positive direction on stock returns. Profitability has no direct effect on stock returns. Inflation has a significant effect directly with a negative direction on Stock Returns. Exchange rate has no effect on stock returns through inflation as an intervening variable. Profitability has a significant effect with a positive direction on stock returns through inflation as an intervening variable. The novelty in research is inflation as an intervening variable. Investors are advised that fluctuations in fuel prices and inflation rates need not be a primary concern in their investment decisions. Instead, the focus should be on assessing the potential impact of these factors on company profits. Consequently, investors should emphasize monitoring stock returns periodically while also taking into account variables that could influence a company's stock returns. The study is limited in its scope by examining only three independent variables—Fuel Price Fluctuations, Exchange Rates, and Profitability. Additionally, the research is confined to the period from 2013 to 2017.

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Section: Profitabilitymentioning

confidence: 99%

The Effect of Fuel Price Fluctuations, Exchange Rates, and Profitability on Stock Returns and Inflation as Intervening Variables

Satoto

2023

j.imb

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“…Penyusutan merupakan suatu proses alokasi sebagian harga perolehan aktiva menjadi biaya (cost allocattion), sehingga biaya tersebut mengurangi laba usaha, dan penyusutan adalah alokasi jumlah suatu aktiva yang dapat disusutkan sepanjang masa manfaat yang di estimasi, dan jika di lihat dari sudut pandang pajak, penyusutan adalah salah satu jenis biaya yang dapat dikurangkan terhadap penghasilan Wajib Pajak (Abdullah et al, 2021;Wairooy, 2017;Sukanti et al, 2022;Telaumbanua & Ziliwu, 2022;Zebua, 2022). Penyusutan juga di hitung secara sistematis dan rasional selama masa manfaat aktiva tersebut.…”

Section: Pendahuluanunclassified

Analisis Penyusutan Aktiva Tetap dan Pengaruhnya Terhadap Laporan Keuangan

Harefa¹,

Hulu²

2022

JAMANE: Jurnal Akuntansi, Manajemen dan Ekonomi

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Tujuan dari penelitian ini yaitu untuk mengetahui perhitungan penyusutan aktiva tetap yang diterapkan oleh CV. Novan dengan perhitungan penyusutan aktiva tetap menurut undang-undang nomor 36 tahun 2008. Alat analisis yang digunakan adalah metode punyusutan yang sesuai dengan kebijakan akuntansi CV. Novan dengan peraturan perpajakan UU No. 36 tahun 2008. Dari data yang diperoleh diketahui bahwa perhitungan penyusutan aktiva tetap yang diterapkan perusahaan menggunakan metode garis lurus dan metode saldo Menurun. Perusahaan menghitung beban penyusutan hanya mengalikan harga perolehan dengan tariff penyusutan 75 % (untuk masa manfaat 4-8 tahun) dan 10% ( untuk masa manfaat 10-20 tahun). Dari hasil penelitian diketahui terjadi kesalahan dalam menentukan harga perolehan asset tetap dan kesalahan dalam menentukan tarif dan perhitungan beban penyusutan, di mana perusahaan belum menerapkan pencatatan sebagaimanamestinya, dikarenakan tidak dikapitalisasinya semua biaya yang berkaitan dengan perolehan asset tetap dan penggunaan tarif penyusutan sehingga terdapat perbedaan selisih laba sehingga tidak mencerminkan pendapatan yang sesungguhnya.

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Analisis Pengaruh Car, Npl, Ldr dan Dana Pihak Ketiga Terhadap Profitabilitas Pada PT BPR Sukawati Pancakanti Kecamatan Sukawati

Dewi,

Sukanti,

Amrita

2023

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This study aims to determine the effect simultaneously or partially on profitability at PT. BPR Sukawati Pancakanti for the period 2013-2020. The sampling technique in this study is to use the saturated sample technique. Data were analyzed using the classic assumption test, multiple linear regression test, determination analysis, simultaneous significance test (F-test), and partial significance test (t-test). The results in this study indicate that CAR, NPL, LDR, and Third Party Funds simultaneously have a significant effect on ROA. CAR have a partially positive and significant effect on ROA. NPL have a partially negative and significant effect on ROA. LDR have a partially positive and significant effect on ROA. Third Party Funds have a partially positive and significant effect on ROA at PT. BPR Sukawati Pancakanti for the period 2013-2020.

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Pengaruh Tingkat Perputaran Kas, Ukuran Perusahaan dan Komposisi Pendanaan terhadap Profitabilitas pada Badan Pekreditan Rakyat

Cited by 3 publications

References 8 publications

The Effect of Fuel Price Fluctuations, Exchange Rates, and Profitability on Stock Returns and Inflation as Intervening Variables

The Effect of Fuel Price Fluctuations, Exchange Rates, and Profitability on Stock Returns and Inflation as Intervening Variables

Analisis Penyusutan Aktiva Tetap dan Pengaruhnya Terhadap Laporan Keuangan

Analisis Pengaruh Car, Npl, Ldr dan Dana Pihak Ketiga Terhadap Profitabilitas Pada PT BPR Sukawati Pancakanti Kecamatan Sukawati

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