Financial Ratio Determinants of Capital in the Banking Sector Listed on the Indonesia Stock Exchange (IDX)

This research raises the topic "Financial Determinants of Capital in the Banking Sector Listed on the Indonesia Stock Exchange (BEI)". The population in this study are conventional banking companies listed on the Indonesia Stock Exchange (BEI). The sample in this study were 26 conventional banking companies listed on the Indonesia Stock Exchange that published annual reports from 2014 to 2018. The sampling technique used in this research was purposive sampling method. Analysis of the data in this study using Multiple Linear Regression Analysis, while testing the hypothesis using the F test, R2, and t test. From the results of the F test, the significance value is 0.002. The significance value is less than 0.05. So it can be concluded that the variable Return on Assets (ROA), Operational Costs on Operational Income (BOPO), Non Performing Loans (NPL) and Loan to Deposit (LDR) have a regression equation that is a fit model. The value of R Square is 0.998 or 99.8%, which means that the ability of the independent variables ROA, BOPO, NPL and LDR to explain the dependent variable CAR is 99.8%. The correlation value (R) of 0.397 or 39.7% indicates the correlation or closeness of the relationship between the independent variables, namely ROA, BOPO, NPL and LDR to the dependent variable, namely CAR, is 39.7%. In the ROA variable, it has a t value of 164,987 and a significance value of 0.023 which is smaller than 0.05, it can be concluded that ROA has an effect on CAR. The BOPO variable has a t value of 0.330 and a significance value of 0.743 which is greater than 0.05, it can be concluded that BOPO has no significant effect on CAR. In the NPL variable, it has a t value of -0.515 and a significance value of 0.608 which is greater than 0.05, it can be concluded that NPL has no effect on CAR distribution. In the LDR variable, it has a t value of 1,224 and a significance value of 0.225 greater than 0.05, it can be concluded that the LDR has no significant effect on CAR.

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The Effect of Financial Ratio and Firm Size on Stock Return in Property and Real Estate Companies Listed on the Indonesia Stock Exchange

The Indonesian Accounting Review ◽

10.14414/tiar.v8i1.1633 ◽

2018 ◽

Vol 8 (1) ◽

pp. 96

Author(s):

Nurhaida Hafni Dian S

Keyword(s):

Real Estate ◽

Stock Return ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Analysis Method ◽

Financial Ratio ◽

Independent Variables

This research aims to fi nd out the effect of fi nancial ratios and fi rm size on stock return. The object of this research is property and real estate companies listed on the Indonesia Stock Exchange 2012-2016. The independent variables used in this study are fi nancial ratios, consisting of liquidity, profi tability, activity and leverage, and fi rm size, while the dependent variable is stock return. The sampling technique is conducted using purposive sampling method. Data analysis method used is multiple linear regression analysis. The results of this study show that leverage has a signifi cant effect on stock return, but liquidity, profi tability, activity but fi rm size has no effect on stock return.

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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 Likuiditas, Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Financial Distress di Sektor Trade, Service, and Invesment

Jurnal Ilmu Manajemen ◽

10.26740/jim.v9n3.p1227-1240 ◽

2021 ◽

Vol 9 (3) ◽

pp. 1227-1240

Author(s):

Hasivatus Sariroh

Keyword(s):

Firm Size ◽

Financial Distress ◽

Ordinal Data ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Annual Reports ◽

Return On Assets ◽

Current Ratio ◽

Independent Variables

This study is a quantitative study that aims to determine the effect of the current ratio, debt to asset ratio, return on assets, and firm size on financial distress. Logistic regression method was used to test all relationships between independent variables and dependent variables with nominal/ordinal data scales. The dependent variable in this study is financial distress. The independent variables in this study are liquidity, leverage, profitability and firm size. This study uses secondary data from annual reports of trading, service, and investment companies listed on the Indonesia Stock Exchange from 2016 to 2018. The population used is companies in the trade, services, and investment sectors listed on the Indonesia Stock Exchange (IDX). from 2016 to 2018 with a total of 162 companies selected using purposive sampling technique. The results of hypothesis testing indicate that the current ratio, debt to asset ratio, return on assets, and firm size have no effect on the company's financial distress. From research conducted by researchers, for management to be used as a basis to take corrective actions if there are indications that the company experiencing financial distress. For investors, to be used as a basis in making the right decision to invest in a company.

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Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia

Wahana ◽

10.35591/wahana.v24i2.346 ◽

2021 ◽

Vol 24 (2) ◽

pp. 195-216

Author(s):

Dwi Haryono Wiratno ◽

Rahmawati Hanny Yustrianthe ◽

Maria Purwantini ◽

Ronowati Tjandra

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Return On Assets

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.

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Analisis Pengaruh Faktor-Faktor Terhadap Underpricing pada Penawaran Umum Saham Perdana Di Bursa Efek Indonesia

Syntax Idea ◽

10.36418/syntax-idea.v3i9.1491 ◽

2021 ◽

Vol 3 (9) ◽

pp. 2127

Author(s):

Moch Irfandi ◽

Sri Muljaningsih ◽

Kiki Asmara

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Test Results ◽

Firm Age ◽

Return On Assets ◽

Independent Variables ◽

Earnings Per Share ◽

Equity Ratio

Underpricing is an IPO phenomenon in the capital markets and have been proven by researchers in many countries. This study aims to determine the effect of debt to equity ratio, earnings per share, company age, return on assets on underpricing listed on the Indonesia Stock Exchange in the 2015-2019 period. This study uses multiple linear regression analysis where debt to equity ratio, earnings per share, company age, return on assets as independent variables, and underpricing as dependent variable. This study uses a quantitative approach and the data used in this study are secondary data taken from periodic underpricing data listed on the Indonesia Stock Exchange from 2015 to 2019. The test results show that the variable debt to equity ratio, earnings per share has a positive and significant effect. on underpricing, the firm age variable has no effect on underpricing and the variable return on assets has a negative and significant effect on underpricing.

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Anaylsis Of Initial Stock Underpricing Phenomenon At Indonesia Stock Exchange

Tasharruf: Journal Economics and Business of Islam ◽

10.30984/tjebi.v3i1.658 ◽

2018 ◽

Vol 3 (1) ◽

Author(s):

Srifatmawati Ahmad

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Return On Assets ◽

Financial Report ◽

Insignificant Effect ◽

Report Data ◽

Equity Ratio

AbstrakThe purpose of this study was to analyze the effect of firm size using Debt to Equity Ratio, Return on Assets, and Earning per Share on the level of initial stock underpricing on the Indonesia Stock Exchange.The population in this study were companies that carried out IPOs in 2012 - 2013. Samples were selected using purposive sampling technique, and the sample are 13 companies. Data collection is done by taking company financial report data from the Indonesian Capital Market Directory (ICMD) book and downloading the official website of the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis with SPSS version 23.0.The results showed that the Company Size had a negative and insignificant effect on the initial stock undepricing level on the Indonesia Stock Exchange. Debt to Equity Ratio has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Return on Assets has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Earning per Share has a positive and insignificant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Keywords: Company Size, Debt to Equity Ratio, Return on Assets, Earning per Share and Underpricing.

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Pengaruh Current Ratio, Inventory Turnover dan Debt to Equity terhadap Return on Asset

Jesya (Jurnal Ekonomi & Ekonomi Syariah) ◽

10.36778/jesya.v4i2.457 ◽

2021 ◽

Vol 4 (2) ◽

pp. 974-984

Author(s):

Sindik Widati ◽

Tania Dwi Hartini

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Annual Reports ◽

Current Ratio ◽

Inventory Turnover ◽

Asset Inventory

This study aims to determine the effect of Current Ratio, Inventory Turnover and Debt to Equity on Return on Asset Practice in Property and Real Estate companies listed on the Indonesia Stock Exchange period 2017-2019. The research method used in this study is a quantitative method. The data used are secondary data in the form of financial statements and annual reports. The sampling technique in this study was purposive sampling method in which sample selection was based on certain criteria. The study population used was 64, the research sample of 24 companies. The analysis technique in this study uses multiple linear regression analysis. The analysis shows that Current Ratio do not affect the Return on Asset, Inventory Turnover do not affect the Return on Asset and Debt to Equity do not affect the Return on Asset.

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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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PENGARUH DIVERSIFIKASI OPERASIONAL DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN BUMN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

INVOICE : JURNAL ILMU AKUNTANSI ◽

10.26618/inv.v2i1.3185 ◽

2020 ◽

Vol 2 (1) ◽

pp. 62-76

Author(s):

Mohamad Ali Wairooy

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Capital Structure ◽

Banking Sector ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Exchange Data

This study aims to examine and analyze the effect of operational diversification and profitability on capital structure in state-owned banking companies listed on the Indonesia stock exchange. Data collection uses secondary data by using purposive sampling technique. The population in this study were all state-owned banking sector companies listed on the Indonesia stock exchange during the period 2008-2016 a total of 41 companies, while the sample taken met the criteria of 4 companies the number of observations for 9 years (2008-2016). The data obtained were analyzed using multiple linear regression analysis. The results showed that all hypotheses had a positive and significant effect based on the F test and t test. This means that both simultaneous and partial operational diversification and profitability have a positive and significant effect on the capital structure of state-owned banking companies listed on the Indonesia stock exchange.

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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 Indonesian Accounting Review ◽

10.14414/tiar.v6i1.855 ◽

2017 ◽

Vol 6 (1) ◽

pp. 81

Author(s):

You Are Nita Sari ◽

Nur Suci I Mei Murni

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Commercial Banking ◽

Capital Adequacy ◽

Third Party ◽

Return On Assets ◽

Independent Variables ◽

Analysis Technique ◽

Capital Adequacy Ratio

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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