Analisa Faktor Yang Mempengaruhi Financial Sustainability Ratio Sektor Perbankan Di Bei Periode 2019-2022

Juan Carlos Pangestu; Desty Permata Hati

doi:10.33395/owner.v8i3.2302

Authors

Juan Carlos Pangestu Universitas Bunda Mulia (UBM) , Program Studi Akuntansi
Desty Permata Hati Universitas Bunda Mulia (UBM) , Program Studi Akuntansi

DOI:

10.33395/owner.v8i3.2302

Keywords:

BOPO, DebtToEquity, ReturnOnAsset, LDR, Direktur, Komisaris, FSR

Abstract

Financial Sustainability in banking is one of the important things to measure the bank's sustainability in the future, especially from a financial perspective. The sustainability of the banking sector must be a concern because there are many parties who will have an impact if a bank experiences failure to operate, especially in its finances. This research aims to examine the influence of BOPO, DebtToEquity, ReturnOnAsset, LDR, Directors, Commissioners on the Financial Sustainability Ratio (FSR) in Idx banking sector companies -Ic Period 2019-2022. Sampling was carried out using purposive sampling technique. This type of research uses multiple linear regression methods. The object of this research is the Idx-Ic banking sector financial report for the 2019-2022 period. The research results show that only the Director variable of the six independent variables used has an influence on the Financial Sustainability Ratio (FSR) and the research model is suitable for use. Companies that want to maintain the FSR value should pay attention to the number and selection of directors they have.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Almaida, Y., Ruhadi, R., & Djuwarsa, T. (2023). Analisis Faktor Spesifik Bank dan Corporate Governance terhadap Financial Sustainability BUS di Indonesia. Journal of Applied Islamic Economics and Finance, 3(3), 541-553.

Larasati, D. G., Isynuwardhana, D., & Asalam, A. G. (2019). Corporate Governance, Rasio-Rasio Keuangan Dan Financial Sustainability Pada Perbankan Umum Di Indonesia (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia periode 2014-2017). ISEI Accounting Review, 3(2), 39-43.

Oktoviyanti, O., & Murwaningsari, E. (2023). Faktor-faktor yang mempengaruhi financial sustainability pada sub-sektor perbankan. Jurnal Ekonomi Trisakti, 3(1), 927-942

Pangestu, J. C. (2021). PENGARUH CORPORATE FINANCIAL PERFORMANCE TERHADAP STOCK RETURN: ANALISA PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIA STOCK EXCHANGE. Jurnal Penelitian Akuntansi (JPA), 2(2), 132-147

Pangestu, J. C., & Hirliana, D. I. (2023). Analisis Memprediksi Financial Distress Dan Faktor Pengaruhnya Pada Perusahaan Pertambangan Bei Tahun 2019–2021. Owner: Riset dan Jurnal Akuntansi, 7(3), 1861-1868.

Pangestu, J. C., & Lesmana, M. (2023). GIVING GOING CONCERN IN THE 2019-2021 TRANSPORTATION COMPANY AUDIT OPINION WITH COMPANY SIZE AS MODERATION. Jurnal Ekonomi, 12(3), 18721877-18721877.

Pangestu, J. C., & Margaretha, P. (2024). Analisa Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaaan Barang Sektor Konsumen Non-Primer IDX-IC Periode 2019-2021. Owner: Riset dan Jurnal Akuntansi, 8(1), 533-540.

Pangestu, J. C., Margaretha, P., & Valentino, T. (2022). ANALISIS BEBAN IKLAN, PERTUMBUHAN PENJUALAN, DAN TINGKAT UTANG PERUSAHAAN PADA NILAI PERUSAHAAN SELAMA MASA PANDEMIK COVID-19. Jurnal Apresiasi Ekonomi, 10(2), 240-248.

Pratiwi, D., & Kurniawan, B. (2018). Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Industri Perbankan. Jurnal Akuntansi Bisnis, 10(1).

Rustam, A., & Adil, M. (2022). Financial Sustainability Ratio and Aspects That Affect It. Jurnal Akuntansi, 26(1), 144-160

Sanfa, A. S., & Ida, I. (2023). FINANCIAL RATIOS PREDICTORS OF FINANCIAL SUSTAINABILITY OF THE BANKING SECTOR IN INDONESIA. FINANCIAL: JURNAL AKUNTANSI, 9(1), 1-17.

Santoso, A., & Sofiatun, S. (2022). Detection of Determinants of Bank Sustainability Performance. Jurnal Ekonomi LLDIKTI Wilayah 1 (JUKET), 2(2), 69-77

Trisnowati, Y., Hadiwidjaja, R. D., & Nurvita, T. (2021). The Consistency Of Islamic Corporate Financial Sustainability In Covid-19 Pandemic: An Empirical Analysis. AKRUAL: Jurnal Akuntansi, 12(2), 179-192