scholarly journals The Relationship between Bank Specific Characteristics and the Extent of Disclosure: Evidence from the Banking Sector in Bangladesh

2021 ◽  
Vol 10 (2) ◽  
pp. 89-102
Author(s):  
Sumi Saha ◽  
Taposh Kumar Neogy
Keyword(s):  
Regression Analysis ◽  
Significant Relationship ◽  
Banking Sector ◽  
Study Data ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Secondary Sources ◽  
Capital Adequacy Ratio ◽  
Net Profit ◽  
Equity Ratio

The fundamental motive of this study is to inspect the extent of disclosure of the banking companies in Bangladesh. To calculate the disclosure score of each sample bank, the un-weighted disclosure index has been used. To reveal the findings of this study, researchers have considered five conventional private commercial banks. A period of five years ranging from 2013 to 2017 has been selected for the study. Data have been collected from secondary sources and different statistical techniques like descriptive statistics as well as regression analysis with the respective models have been employed. The study reveals that the average disclosures scores of the sample banks are at a satisfactory level and the significant variation doesn’t exist in the disclosure scores among the sample banks. Multiple regression analysis has been conducted to know whether the significant relationship is available between the extent of disclosure and the specific characteristics of banks and the evidence confirm that the significant relationship is existing between the extent of disclosure and earnings per share, return on assets as well as net profit but not between the disclosure scores and capital adequacy ratio, debt-equity ratio, current ratio, loan deposit ratio, market capitalization ratio as well as total assets. 

Comparative analysis of Financial performance of HDFC and SBI bank on the basis of Ratio analysis

2021 ◽  
pp. 111-114
Author(s):  
Reetika Verma
Keyword(s):  
Financial Performance ◽  
Banking Sector ◽  
Banking System ◽  
Capital Adequacy ◽  
Ratio Analysis ◽  
Return On Equity ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio ◽  
Equity Ratio ◽  
Accounting Ratios

The banking sector in any economy plays a significant role in its growth and development. This paper is based on financial performance analysis of two leading banks of India. This paper aims to evaluate financial performance of HDFC and SBI bank on the basis of accounting ratios and also to study the functioning of the Indian banking system [6]. In this paper different ratios of both the banks are compared. Capital adequacy ratio, debt equity ratio, leverage ratios, profit and loss account ratios, net interest margin ratio, return on equity and other ratios are used to compare the performance of both the banks. This research is based on the data collected from financial statements of the banks. The performance of both the banks are compared from the year 2015 to 2020. It is observed that performance of HDFC is better than SBI not only in terms of ratio analysis but also in terms of customer satisfaction.

scholarly journals PENGARUH FDR, NPF, CAR, DAN BOPO TERHADAP ROA PADA BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS)

2021 ◽  
Vol 1 (2) ◽  
pp. 145-157
Author(s):  
Nurul Ichsan Hasan ◽  
R. Rizny Anindya Reswanty
Keyword(s):  
Regression Analysis ◽  
Computer Program ◽  
Multiple Regression Analysis ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Microsoft Excel ◽  
Operating Income ◽  
Operational Costs ◽  
Capital Adequacy Ratio

This study analyzes the influence Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Operational Costs and Operating Income Against Return On Assets (ROA) BPRS in Indonesia Period from 2010-September 2017. The data used in this study is. Sampling technique used in this research is purposive sampling. The method of analysis used in this study is Multiple Regression Analysis using the computer program Eviews Software version 9 and Microsoft Excel 2013. The results in this study show that Financing to Deposit Ratio (FDR), Non Performing Finance (NPF), Capital Adequacy Ratio  (CAR), and BOPO simultaneously have a significant effect on Return On Asset (ROA). Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) partially do not have a significant effect on Return On Aset (ROA).

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN BUMN DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2017

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Defry Wijaya Rimba ◽  
Muthia Harnida
Keyword(s):  
Financial Performance ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Capital Adequacy ◽  
Profit Margin ◽  
Return On Assets ◽  
Capital Adequacy Ratio ◽  
Net Profit ◽  
Price Earnings Ratio

Abstract: The aim of this research is to examine the effect of financial performance on the stock prices of state-owned (BUMN) banking companies in the Indonesian Stock Exchange for the period 2010-2017.The financialperformance consists of Non Performing Loans, Return on Assets, Capital Adequacy Ratio, Price Earning Ratio, and Net Profit Margin. The analysis in this study  used the multiple linier regression with 32 observations. Simultaneously all variables affect the stock price of Banking Companies of BUMN that listed on the  Indonesian Stock Exchange  for the period of 2010-2017. But partially, the variables which affect the stock price are  only Return On Assets, Capital Adequacy Ratio, and Net Profit Margin.  Whereas the variable of  Non Performing Loans and Price Earning Ratio do not affect the stock price of Banking Companies of BUMN  in the Indonesian Stock Exchange for the period of 2010 until 2017 Keywords: Performance, Non Performing Loans, Return On Assets, Capital Adequacy Ratio, Price Earning Ratio, Net Profit Margin, Stock Price Abstrak: Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan terhadap harga saham pada perusahaan perbankan BUMN yang terdaftar di Bursa Efek Indonesia untuk periode 2010-2017. Kinerja keuangan yang diuji meliputi Non performace Loans (NPL), Return on assets (ROA), CapitalAdequacy Ratio (CAR), Price Earnings Ratio(PER),dan Net Profit Margin (NPM). Hasil penelitian dengan menggunakan analisis regresi linier berganda,dengan sampel sebanyak 32 observasi menunjukkkan hasil bahwa secara simultan semua variabel yang terdiri dari Non performace Loans (NPL), Return on assets (ROA), CapitalAdequacy Ratio (CAR), Price Earnings Ratio(PER),dan Net Profit Margin (NPM)  berpengaruh terhadap harga saham . Sedangkan secara parsial variabel yang berpengaruh terhadap harga saham adalah return on assets (ROA), CapitalAdequacy Ratio (CAR), dan Net Profit Margin (NPM), sementara Non Performing Loans (NPL) dan Price Earnings Ratio (PER) secara statistik tidak berpengaruh terhadap harga saham perusahan perbankan BUMN yang terdaftar di Bursa Efek Indonesia untuk periode pengamatan 2010-2017 Kata kunci : Kinerja, Non Performing Loans, Return On Assets, Capital Adequacy Ratio, Price Earning Ratio, Net Profit Margin, harga saham

scholarly journals Analisis Kinerja Keuangan berdasarkan Rasio Keuangan pada PT. BPR. Saptacristy Utama

2017 ◽  
Author(s):  
NI LUH KOMANG AYU PRADNYANI ◽  
I NYOMAN GEDE USTRIYANA ◽  
I GUSTI AYU AGUNG LIES ANGGRENI
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Financial Institution ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Return On Equity ◽  
Leverage Ratio ◽  
Capital Adequacy Ratio ◽  
Net Profit

Analysis of Finece Performance Base on Fund Finance Ratio of PT. BPR. Saptacristy UtamaRural Banks (BPR) is a formal financial institution that has a function as a financialintermediary, especially on the national microfinance system. The study aimed tofind out the financial performance of PT. BPR. Saptacristy Utama when it wasanalyzed based on the financial ratios during the period of 2011 to 2015. Based onthe results of the financial analysis, liquidity ratio is categorized good, when viewedfrom the average cash ratio and the average loans to deposit ratio. The solvency ratiois said to be good, judging by the average capital adequacy ratio. Activity ratio isquite good when viewed from the multiplier leverage ratio and asset utilization ratiothat continue to increase. The profitability ratio is classified to be good,as can beseen on the average net profit margin, return on assets and return on equity. PT. BPR.Saptacristy Utama is expected to maintain its financial performance by strengtheningits business activities to increase the amount of its assets, the amount of thedistribution of funds in the form of loans and the placement of funds in other banksshould also be increased, revenue of operations and profits for subsequent yearsshould beincreased, as well as improving sale and service to its customers andprospective customers.

scholarly journals Analisis Komparasi Kinerja Keuangan pada PT. Bank Negara Indonesia (Persero) Tbk dan PT. Panin Bank Periode 2014-2018

2019 ◽  
Vol 9 (2) ◽  
pp. 58
Author(s):  
Greyti S. Y. Pongoh ◽  
William A. Areros ◽  
Joanne V. Mangindaan
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Capital Adequacy ◽  
Analysis Method ◽  
Return On Assets ◽  
Financial Ratio ◽  
Capital Adequacy Ratio ◽  
Net Profit ◽  
Model Bank ◽  
Bank Soundness

In measuring the soundness of the bank, Bank Indonesia uses the financial ratio of the CAMELS model (Bank Indonesia Regulation No. 6/10 / PBI / 2004) concerning the Commercial Bank Soundness Rating System. The purpose of this research is to find out the significant differences in financial performance between PT. BNI, Tbk with PaninBank and the dominant variable as a differentiator of significant financial performance between PT. BNI, Tbk with PaninBank. The data analysis method used in this study is two different tests independent sample. The results showed that of the 5 variables, there were only two variables that were not statistically different, namely Capital Adequacy Ratio (CAR) (X1) and Loan to Deposit Ratio (LDR) (X5) while the different variables were Return On Risked Asset (RORA) ( X2), Net Profit Margin (NPM) (X3) and Return On Assets (ROA) (X4)

scholarly journals Pengaruh Capital Adequacy Ratio, Non-Performing Loan, Net Interest Margin, Return on Assets, Loan To Deposit Ratio, dan Bank Size terhadap Harga Saham Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 5 (5) ◽  
pp. 546
Author(s):  
Aries Santoso ◽  
Carunia Mulya Firdausy
Keyword(s):  
Significant Influence ◽  
Stock Price ◽  
Banking Sector ◽  
Stock Exchange ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio ◽  
Interest Margin

This study aims to analyze the influence of Capital Adequacy Ratio, Non-Performing Loan, Net Interest Margin, Return on Assets, Loan to Deposit Ratio, and Bank Size jointly and partially to Stock Price of banking sector company that listed on Indonesian Stock Exchange for period 2011-2018. This research used the purposive sampling method and obtained the 5 largest market capital banking sector companies as a sample. The analysis method used is multiple linear regression through SPSS 26 program. The results of this study show that Capital Adequacy Ratio, Non-Performing Loan, Net Interest Margin, Return On Assets, Loan to Deposit Ratio, and Bank Size have significant influence to stock price. While Capital Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio partially have significant influence on the stock price. Meanwhile, Net Interest Margin, Return On Asset, and Bank Size have not a significant influence on the stock price of banking sector company that listed on the Indonesian Stock Exchange for period 2011-2018. Penelitian ini dimaksudkan untuk mencari pengaruh Capital Adequacy Ratio, Non-Performing Loan, Net Interest Margin, Return On Assets, Loan to Deposit Ratio, dan Bank Size mengenai keterkaitannya pada harga saham baik secara bersamaan maupun parsial terhadap harga saham perusahaan sektor bank yang ada di Bursa Efek Indonesia untuk periode penelitian 2011 – 2018. Penelitian ini mengunakan metode purposive sampling yang ditetapkan sebanyak 5 perusahaan sektor perbankan yang memiliki kapitalisasi pasar terbesar sebagai sampel. Metode analisis yang dipakai menggunakan regresi linear berganda melalui bantuan SPSS 26. Hasil penelitian membuktikan secara simultan, Capital Adequacy Ratio, Non-Performing Loan, Net Interest Margin, Return On Assets, Loan to Deposit Ratio, dan Bank Size berpengaruh signifikan terhadap harga saham. Sementara secara parsial, Capital Adequacy Ratio, Non-Performing Loan, dan Loan to Deposit Ratio berpengaruh terhadap harga saham. Sedangkan Net Interest Margin, Return On Asset, dan Bank Size tidak berkaitan terhadap harga saham sektor bank yang terdaftar di Bursa Efek Indonesia periode 2011-2018.

scholarly journals PERBANDINGAN TINGKAT PROFITABILITAS DAN LIKUIDITAS DARI ASSET-LIABILITIES MANAGEMENT PADA BANK SYARIAH DAN BANK KONVENSIONAL

2016 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Rindang Nuri Isnaini Nugrohowati
Keyword(s):  
Banking Sector ◽  
Banking System ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Liability Management ◽  
Capital Adequacy Ratio ◽  
Conventional Banks ◽  
Important Position

Abstract The banking sector has a very important position for the economic systemof a country. The banking system, which is part of the financial system willaffect the course of the economic system as a whole. If the banking system isweak then the system will also be weak economy. Banking is an intermediaryinstitution is the institution that channel funds from surplus funds (surplusunits) to the sectors that lack of funds (defi cit units). With the banking economic actors in need of funds can be met so that the economy can continue to run. In this study will specifi cally analyze the comparison of the level of profi tability of the asset-liability management in Islamic banks and conventional banks are seen from the return on assets and return on equity rises. It also will be studied comparative level of liquidity in Islamic banks and conventional banks are seen from the loan to deposit ratio and Capital Adequacy Ratio. By Hyphothesis is as follows : Ha1: there are differences in the level of profitability of the asset-liabilitymanagement in Islamic banks and conventional banks are seen from the return on assets and return on equity Ha2: there are differences in the level of liquidity in Islamic banks andconventional banks are seen from the loan to deposit ratio and Capital Adequacy Ratio Data analysis has been done obtained the following conclusions, based onmeans testing compare with test Independent-Samples t-test showed that the level of tability seen from ROA and ROE between Islamic Bank and Bank Konvensiona show any signifi cant difference. This is demonstrated by tests of signifi cance 0.02 0.05 for FDR, while for the signifi cance test CAR of 0.38> 0.05. Keyword: Profi tabilitas, Likuiditas, Asset Liabilities Management, Bank Syariah

scholarly journals DETERMINANTS OF EFFICIENCY IN ALBANIAN BANKING INDUSTRY; AN EMPIRICAL DIAGNOSIS

2016 ◽  
Vol 4 ◽  
pp. 098-105
Author(s):  
Elona Shehu
Keyword(s):  
Regression Analysis ◽  
Significant Relationship ◽  
Commercial Banks ◽  
Banking Industry ◽  
Banking System ◽  
Capital Adequacy ◽  
Efficiency Ratio ◽  
Return On Assets ◽  
Considerable Decrease ◽  
Bank Efficiency

Many articles discuss the importance of banking systems and their profitability as well as the factors determining these. This article examines the determinants of bank efficiency in the Albanian banking industry. During the second half of this decade a considerable decrease in the efficiency ratio of the Albanian banking system was evident. To understand which factors affected the efficiency, and whether Albania should control certain factors in order to improve efficiency, relationships between particular factors were analyzed using a multiple regression analysis. The study examines 16 commercial banks in Albania, from 1998 to 2015. It finds a significant relationship between efficiency, capital adequacy, the return on assets, and solvency

scholarly journals Impact of Credit Risk on the Profitability of Selected Commercial Banks Listed on the National Stock Exchange

2021 ◽  
Vol 1 (3) ◽  
pp. 1-15
Author(s):  
Sitaram Pandey ◽  
Amitava Samanta
Keyword(s):  
Credit Risk ◽  
Significant Relationship ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Capital Adequacy ◽  
Series Data ◽  
Return On Assets ◽  
Return On Equity ◽  
Capital Adequacy Ratio ◽  
Indian Banks

This research is focusing on evaluation of the impact of credit risk on the profitability of selected commercial banks listed on National Stock Exchange. The financial ratios are taken as a proxy to evaluate credit risk and bank’s profitability. Profitability was measured through Return on Equity and Return on Assets whereas credit risk was measured by Pre-Provision Profit to Total Loans and Advances, Loan to Asset Ratio, Capital Adequacy Ratio, Credit to Deposit Ratio and Advances over Loan Funds. Based on the financial information of 2009 to 2017, the study concludes that Credit risk, as calculated from Pre-Provision Profit to Total Loans and Advances, Loan to Asset Ratio, Capital Adequacy Ratio, Credit to Deposit Ratio and Advances over Loan Funds have a non-significant relationship with profitability measured by Return on Assets whereas there is significant relationship exist only between Advances over Loan Funds and profitability measured by Return on Equity. The regression model of ROE shows the model is significant as compared to ROA model. The present study employed Auto Correlation and Durbin-Watson statistics, Unit root test & Multi-Collinearity tests to measure the robustness of time series data. Also the results of the regression analysis show that there exist a negative correlation between credit upon deposit ratio and return on equity. As per the current study, the Indian banks has to keep check on advances upon total funds ratio, as it was found most significant factor impacting the profitability of Indian banks.

scholarly journals Performance Analysis of GCC Banks: A Survey

2020 ◽  
Vol 12 (1) ◽  
pp. 357
Author(s):  
Manuel Fernandez ◽  
Luluwa Juma ◽  
Hanan Alkharoossi ◽  
Robinson Joseph
Keyword(s):  
Banking Sector ◽  
Capital Adequacy ◽  
Total Asset ◽  
Return On Equity ◽  
Economic Role ◽  
Gcc Countries ◽  
Capital Adequacy Ratio ◽  
Net Profit ◽  
Income Ratio ◽  
National Bank

The banking sector plays an essential economic role in providing financial intermediation and economic acceleration by converting deposits into productive investments. A strong banking sector can deal with any crisis and contribute abundantly to the stabilization of the economy. GCC is home to one of the fastest increasing banking sectors in the world. The objective of this study is to identify the country that has the best-performing banking sector in the GCC and to rank the best-performing banks in the GCC based on different parameters like the total asset, net profit, return on asset (ROA), return on equity (ROE), capital adequacy ratio and cost-to-income ratio. The study includes all the 55 listed banks from the GCC countries. The study revealed that Emirates NBD from the UAE is at the top rank under Net Profit and ROE, the second rank in ROA, and the third rank in Total Assets. Qatar National Bank from Qatar has been ranked the best under the category Total Assets, rank two under net profit, rank four in ROE, and cost-to-income ratio. The National Commercial Bank from Saudi Arabia was ranked third in ROE and ROA and rank four under Total Asset and Net Profit.

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