Analysis of the effect of third party fund, capital adequacy ratio, and loan to deposit ratio on bank‟s profitability after the application of IFRS

The objective of this research is to analyze the effect of third party fund, capital adequacy ratio, and loan to deposit ratio on bank’s profitability after the application of IFRS. The bank’s profitability in this study is measured using return on assets (ROA). The samples used are 22 conventional commercial banking companies listed on the Indonesia Stock Exchange in the period from 2012 to 2013, which are selected through purposive sam-pling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that: (1) the variables of third party funds (TPF), capital adequacy ratio (CAR), and loan to deposit ratio (LDR) simultaneously have significant effect on return on assets (ROA); (2) the variable of third party fund (TPF) partially has positive but not significant effect on return on assets (ROA); (3) the variable of capital adequacy ratio (CAR) partially has positive and significant effect on return on assets (ROA); (4) the variable of loan to deposit ratio (LDR) partially has positive but not sig-nificant effect on return on assets (ROA) in conventional commercial banking companies listed on the Indonesia Stock Exchange (after the implementation of IFRS. The ability of the independent variables to explain the dependent variable in this study is 17.8%, while the remaining 82.2% is explained by other variables outside the models studied.

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Pengaruh NPL, LDR, dan CAR padaROA Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v24.i03.p17 ◽

2018 ◽

pp. 2096

Author(s):

Putu Intan Trisna Dewi ◽

I Ketut Suryanawa

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Return On Assets ◽

Analysis Technique ◽

Capital Adequacy Ratio ◽

Negative Effect ◽

Positive Effect

Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset. Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.

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The Variables that Affect Murābaḥa Financing in Islamic Commercial Banks

International Journal of Nusantara Islam ◽

10.15575/ijni.v4i2.1446 ◽

2017 ◽

Vol 4 (2) ◽

pp. 1-16

Author(s):

Uus Ahmad Husaeni

Keyword(s):

Commercial Banks ◽

Linear Regression Analysis ◽

Sample Selection ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Commercial Banking ◽

Capital Adequacy ◽

Third Party ◽

Return On Assets ◽

Capital Adequacy Ratio

Murābaḥa financing is a type of financing that dominates the financing contract on Islamic banking in Indonesia. This shows that financing on the basis of sale (murābaḥa) has a greater contribution than the financing of the basis for the profit and loss sharing (muḍāraba and muṣāraka). The purpose of this study is to determine the factors that affect the financing of murābaḥa in the Islamic Commercial Banking in Indonesia by using variables Third Party Fund (DPK), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF) and Return on Assets (ROA). The population in this study is the performance of Islamic Commercial Banks in Indonesia in the period of January 2014 to June 2016. The data used in this research is secondary data and sample selection by using purposive sampling method. The analytical tool used in this research is multiple linear regression analysis at significantly the rate of 5%. The results of this study indicate that the variable DPK, CAR, FDR, NPF, and ROA simultaneously have an influence on Murābaḥa. Coefficient determination test results show that the five independent variables affect the dependent variable amounted to 87.6% and the remaining 12.4% is influenced by other variables. Partially DPK, CAR, FDR, and ROA have a positive and significant effect on the financing Murābaḥa. While the NPF has no influence on Murābaḥa financing.

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Dana Pihak Ketiga, Rasio Kecukupan Modal, Pembiyaan Bermasalah, Dan Tingkat Pengembalian Investasi Pada Pembiayaan UMKM

Liquidity ◽

10.32546/lq.v5i2.53 ◽

2018 ◽

Vol 5 (2) ◽

pp. 127-133

Author(s):

Oki Irawan ◽

Jafril Khalil ◽

Riawan Amin

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Return On Investment ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Third Party ◽

Return On Assets ◽

Independent Variables ◽

Capital Adequacy Ratio

This study aims to determine the effect of third party funds, capital adequacy ratio, problem financing, and return on investment on MSME financing with case studies at Bank Muamalat, Bank Syariah Mandiri and Bank Syariah Mega. This study uses multiple linear regression analysis. The results of this study indicate that the independent variables (the amount of third party funds, capital adequacy ratio, non perfoming financing, return on assets) as a whole contribute or contribute to the dependent variable (financing of SMEs) of 73.6% and the remaining 26.4% of other variables Not included and examined in the equation.

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Pengaruh Komponen Risk Based Bank Rating Pada Nilai Perusahaan Perbankan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p29 ◽

2019 ◽

Vol 29 (2) ◽

pp. 883

Author(s):

Ketut Krisna Savitri ◽

I Wayan Ramantha

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Return On Assets ◽

Good Corporate Governance ◽

Capital Adequacy Ratio ◽

Negative Effect

This study aims to empirically examine the effect of the risk-based bank rating component as measured by non-performing loans, loan to deposit ratio, good corporate governance, return on assets and capital adequacy ratio on the value of banking companies listed on the Indonesia Stock Exchange (BEI) Year 2013-2017. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained as many as 6 banking companies, so that the number of observations with a study period of 5 years was 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans and loan to deposit ratios have a negative effect on the value of banking companies. Return on assets and capital adequacy ratio have a positive effect on the value of banking companies and good corporate governance does not affect the value of banking companies. Keywords : Risk Based Bank Rating; Company Value; Banking.

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Pengaruh FDR, NPF, ROA, CAR Terhadap Pembiayaan Mudharabah (Studi Empiris Pada Bank Umum Syariah Yang Terdaftar Di Bank Indonesia Pada Tahun 2015-2019)

JAMER : Jurnal Akuntansi Merdeka ◽

10.33319/jamer.v1i2.26 ◽

2020 ◽

Vol 1 (2) ◽

pp. 86-93

Author(s):

Arini Wildaniyati

Keyword(s):

Commercial Banks ◽

Quantitative Methods ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Analysis Method ◽

Return On Assets ◽

Independent Variables ◽

Capital Adequacy Ratio

Abstract: This study aims to determine the effect of Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Retrun On Asset (ROA), and Capital Adequacy Ratio (CAR) on Mudharabah Financing in 2015-2019 both influence partially or simultaneously . The population in this study is Sharia Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia 2015-2019. The sampling method used was Purposive Sampling with certain criteria to obtain 9 Sharia Commercial Banks (BUS). This research uses quantitative methods. The independent variables in this study are Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Retrun On Asset (ROA), and Capital Adequacy Ratio (CAR). While the dependent variable in this study is Mudharabah Financing. The data analysis method used is multiple linear regression analysis and classic assumption test. The results of this study indicate that partially the Return on Asset (ROA) variable has an effect on Mudharabah Financing, while Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), and Capital Adequacy Ratio (CAR) have no effect on Mudharabah Financing. Simultaneously, Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) has no effect on Mudharabah Financing in Islamic Banks in Indonesia.Keywords: Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Retrun On Asset (ROA), dan Capital Adequacy Ratio (CAR), Pembiayaan Mudharabah

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Pengaruh LDR, NPL, CAR dan DPK terhadap ROA pada Perusahaan Perbankan Periode 2015-2019

Owner ◽

10.33395/owner.v5i1.384 ◽

2021 ◽

Vol 5 (1) ◽

pp. 252-259

Author(s):

Shri Aswini ◽

Erika Gunawan ◽

Kevin Chaniago ◽

Fuji Astuty

Keyword(s):

Stock Exchange ◽

Multiple Linear Regression Model ◽

Capital Adequacy ◽

Descriptive Statistics ◽

Third Party ◽

Research Approach ◽

Return On Assets ◽

Independent Variables ◽

Capital Adequacy Ratio ◽

Positive Effect

This slowing economy resulted in disrupted banking activities, especially profits decreased. The purpose of this study was to determine the effect of the Loan to Deposit Ratio, Non Performing Loans, Capital Adequacy Ratio, and third Party Funds on Returning Assets in Banking Companies on the Indonesia Stock Exchange 2015-2019 Period either partially or simultaneously. This research approach is quantitative. This type of research is descriptive statistics. The nature of this research is explanatory research. The population in this study was 45 banking companies in the Indonesia Stock Exchange for the 2015-2019 period. Technique sampling for this research used purposive sampling. So this research sample was 23 banking companies. Multiple linear regression model. The result is that the Loan to Deposit Ratio has no effect on Returning Assets in Bankingi Companies on the Indonesia Stock Exchange for the 2015-2019 Period. Non-Performing Loans have a negative effection Returnion Assets in Banking Companies on the Indonesia Stock Exchange for the 2015-2019 Period. Capital Adequacy Ratio has a positive effect on Return on Assets in Banking Companies the Indonesia Stock Exchange 2015-2019 Period. Third Party Funds have no effect on return on assets in Banking Companies the Indonesia Stock Exchange for the 2015-2019 Period. Together Loaniito Deposit Ratio, Non-Performing Loans, Capital Adequacy Ratio and Third Party Funds have an effect on return on assets in Banking Companies the Indonesia Stock Exchange 2015-2019 Period. The magnitude of this influence is 25.4% where the remaining 74.6% is influenced by other independent variables for example the ratio of income to operating expenses

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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA

Jurnal Benefita ◽

10.22216/jbe.v1i1.4890 ◽

2020 ◽

Vol 5 (1) ◽

pp. 50

Author(s):

Yolandafitri Zulvia

Keyword(s):

Financial Performance ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Return On Assets ◽

Operation Efficiency ◽

Analysis Technique ◽

Capital Adequacy Ratio

This study aims to analyze the factors that influence the financial performance of Islamic commercial banks in Indonesia. In this study financial performance is measured using Return On Assets (ROA). The independent variables in this study are Consumer Funds (DPK), Non-Performing Financing(NPF), Capital Adequacy Ratio (CAR), Operation Efficiency (BOPO), Financial Deposit Ratio (FDR). The population in this study is all Islamic commercial banks in Indonesia for the period 2011-2018. The total sample in this study amounted to 7 Islamic commercial banks. The data analysis technique used in this research is multiple linear regression analysis. The results showed the variable Consumer Funds (DPK) and Operation Efficiency (BOPO) had a positive and not significant effect. Variable Non-Performing Financing (NPF) and Financial Deposit Ratio (FDR) have a negative and significant effect while CAR variable has a negative and not significant effect. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja keuangan Bank Umum Syariah di Indonesia. Dalam penelitian ini kinerja keuangan diukur menggunakan Return On Asset (ROA). Variabel independen dalam penelitian ini adalah Dana Pihak Ketiga (DPK), Non Performing Financing (NPF), Rasio Kecukupan Modal (CAR), Efisiensi Operasi (BOPO), Rasio Deposito Keuangan (FDR). Populasi dalam penelitian ini adalah semua bank umum syariah di Indonesia untuk periode 2011-2018. Total sampel dalam penelitian ini berjumlah 7 bank umum syariah. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan variabel Dana Pihak Ketiga (DPK) dan Efisiensi Operasi (BOPO) memiliki pengaruh positif dan tidak signifikan. Variabel Non Performing Financing (NPF) dan Financial Deposit Ratio (FDR) memiliki pengaruh negatif dan signifikan sedangkan variabel CAR memiliki pengaruh negatif dan tidak signifikan.

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Analisis Pengaruh CAR, FDR, NPF, dan Pertumbuhan DPK Terhadap Profitabilitas Pada Industri Bank Pembiayaan Rakyat Syariah di Indonesia Tahun 2011-2015

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol4iss20179pp741-756 ◽

2017 ◽

Vol 4 (9) ◽

pp. 741

Author(s):

Retno Wulandari ◽

Atina Shofawati

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Third Party ◽

Analysis Method ◽

Return On Assets ◽

Capital Adequacy Ratio ◽

Approach Method

This research aims to analyze the influence of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), and Third Party Fund Growth (DPK growth) to Return On Assets (ROA) of Islamic Rural Bank in Indonesia. All data that uses in this research contained from Sharia Banking Statistic (SPS) Bank Indonesia. This research used the quantitative approach method. The data analysis method used in this research is multiple linear regression analysis. Based on the results of this research showed that simultaneously CAR, FDR, NPF, and DPK growth had significant effect to ROA with significant value 0,000. Partially, CAR had not significant effect to ROA, but FDR, NPF, and DPK growth partially had significant effect to ROA. The ability of CAR, FDR, NPF, and DPK growth in explaining ROA ratio of 58%, and the remaining 42% was explained by other variables outside the model used in this research.

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KEMAMPUAN MENINGKATKAN PERTUMBUHAN LABA PERBANKAN DILIHAT DARI PENGARUH KESEHATAN KEUANGAN BANK

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v3i2.106 ◽

2018 ◽

Vol 3 (2) ◽

pp. 135-144

Author(s):

Tyahya Whisnu Hendratni ◽

Nana Nawasiah ◽

Trisnani Indriati

Keyword(s):

Quantitative Data ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Operating Costs ◽

Publicly Traded ◽

Earnings Growth ◽

Capital Adequacy Ratio ◽

Profit Growth

The purpose of this study was to determine the effect of the ratio of Capital Adequacy Ratio (CAR), Loan to Deposite Ratio (LDR), Operational Income Operating Costs (BOPO) to Bank Profit Growth both partially and simultaneously at publicly traded bank companies in the Indonesia Stock Exchange (IDX ) period 2012 - 2016. The sample of this study is Commercial Banks in Indonesia which are listed on the Indonesia Stock Exchange (IDX) for the period of 2012 up to 2016 totaling 14 banks. This study uses quantitative data obtained from the Indonesia Stock Exchange with a method using multiple linear regression analysis. The results of the study show that simultaneously the CAR, BOPO, LDR variables affect earnings growth by 79% and the remaining 21% are influenced by other factors outside this research. Partially BOPO has a positive and significant effect on profit growth. While the CAR and LDR variables show that the results have no positive and insignificant effect on profit growth. Keywords: Profit Growth, CAR, BOPO, LDR

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PENGARUH KELOMPOK MANAJEMEN PUNCAK TERHADAP FINANCIAL DISTRESS : STUDI KASUS PADA PERUSAHAAN PERBANKAN DI INDONESIA

JURNAL AKUNTANSI DAN BISNIS Jurnal Program Studi Akuntansi ◽

10.31289/jab.v5i2.2496 ◽

2019 ◽

Vol 5 (2) ◽

pp. 88

Author(s):

Moh. Baqir Ainun

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Control Variable ◽

Capital Adequacy ◽

Top Management ◽

Return On Assets ◽

Operating Income ◽

Management Group ◽

Analysis Technique ◽

Capital Adequacy Ratio

This study aims to identify the influence between top management related to financial distress. This study uses data of banking who listed on the Indonesia Stock Exchange in 2016. The data analysis technique in this research using multiple regression analysis method with the control variable; Return on Assets (ROA), Operational Costs to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Cash Ratio (CR). The study discusses to support the stewardship theory that considers the top management group to have a mandate to the shareholders to manage the company and maintain the organization. However, the differences in the structure of the top management group will not affect their motivation to avoid financial stress. The results showed that the top management group had no significant effect on financial distress. This result is also shown the condition and structure of the top management group in the company still has the same goal which is to avoid financial distress.

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