scholarly journals The Quality Analysis of Financing and Funding On the Performance of Bank Syariah Mandiri Jember Area of 2015 - 2019

2020 ◽  
Vol 8 (06) ◽  
pp. 1844-1853
Author(s):  
Roro Wardhani ◽  
Barid Paladin Apramada ◽  
Isti Fadah ◽  
Sumani
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Population Characteristics ◽  
Quality Analysis ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Productive Assets ◽  
Positive Effect

Abstract In general, this study aims to analyze the Quality of Funding and Funding Against the Performance of Sharia Bank Mandiri in Jember Area for the Period 2015 - 2019. The population of this study is the quarterly financial statements of Bank Syariah Mandiri in Jember Area in 8 branches from 2015 to 2019. The sample is part of a population object that represents its population characteristics. The sampling design in this study was by means of the census method, namely the population being the study sample, so that collected 8 x 5 x 4 = 160 data analysis. Hypothesis testing uses multiple linear regression analysis test tools. After analyzing the data, several conclusions can be drawn, namely: the quality of current productive assets partially has a significant positive effect on the performance of Bank Syariah Mandiri in Jember Area, which is proxied by ROA, the quality of productive assets under special attention partially has a significant negative effect on the performance of Bank Syariah Mandiri in Jember Area , the quality of substandard productive assets partially has a significant negative effect on the performance of Bank Syariah Mandiri Area Jember, the quality of productive assets is doubtful partially has a significant negative effect on the performance of Bank Syariah Mandiri Area Jember, the quality of the non-productive assets partially has a significant negative effect on the performance of Bank Syariah Mandiri In Jember Area, funding proxied by DPK partially has a significant positive effect on performance.   Keywords: financing quality, funding and performance

Pengaruh Perputaran Kas, Perputaran Modal Kerja, Rasio Utang, dan Ukuran Perusahaan terhadap Likuiditas pada Perusahaan Sub Sektor Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 23 (2) ◽  
pp. 179-186
Author(s):  
Winda Apriliyani ◽  
Hetty Muniroh
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Debt Ratio ◽  
Significant Positive Effect ◽  
Working Capital ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Equity Ratio ◽  
Positive Effect

The purpose of this research was to analysis the effect of cash turnover, working capital turnover, debt ratio and firm size on liquidity. The research sample was 7 companies with 35 observations. The data analysis technique used was multiple linear regression analysis. The results of the study showed that cash turnover has an insignificant negative effect on liquidity, working capital turnover has a significant negative effect on liquidity, debt to equity ratio have a significant negative effect on liquidity and the size of the company has a significant positive effect on liquidity.

scholarly journals PENGARUH MASA KERJA, PELATIHAN, DAN NILAI KETETAPAN PAJAK TERHADAP KUALITAS KEPUTUSAN KEBERATAN

2020 ◽  
Vol 1 (2) ◽  
pp. 73-80
Author(s):  
Amardianto Arham ◽  
Budhi Mulia Cipta ◽  
Ragil Novitasari
Keyword(s):  
Quantitative Method ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Tax Assessment ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of tenure, training, and the value of tax assessments on the quality of objection decisions. This study uses a quantitative method with purposive sampling. The results of this study indicate that the tenure does not affect the quality of the objection decision, training has a significant positive effect on the quality of the objection decisions, and the value of the tax assessment has a significant negative effect on the quality of the objection decision.  Tujuan dari penelitian ini adalah untuk menganalisis pengaruh masa kerja, pelatihan, dan nilai ketetapan pajak terhadap kualitas keputusan keberatan. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa masa kerja tidak berpengaruh terhadap kualitas keputusan keberatan, pelatihan berpengaruh positif signifikan terhadap kualitas keputusan keberatan, dan nilai ketetapan pajak berpengaruh negatif signifikan terhadap kualitas keputusan keberatan.

scholarly journals Pengaruh risiko usaha terhadap profitabilitas pada bank umum swasta nasional devisa

2020 ◽  
Vol 9 (2) ◽  
pp. 261
Author(s):  
Syania Dita Cahyani ◽  
Herizon Herizon
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purposes of this study are analyzes the simultaneously and partially effect of LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR to ROA in Bank Umum Swasta Nasional Devisa. The sample of this study consisted of four banks: Bank CIMB Niaga, Bank Permata, Bank Pan Indonesia, and Maybank. This study used secondary data taken from the financial statements of  Bank Umum Swasta Nasional Devisa. The bank period from the first quarter of 2013 to the second quarter of 2018. The technique of analyzing data is descriptive analysis and used linear regression analysis, F table, t table. The result of this study indicate that analyzing LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR simultaneously have a significant effect on ROA in Bank Umum Swasta Nasional Devisa. Partial LDR, IPR and APB have unsignificant negative effect on ROA in Bank Umum Swasta Nasional Devisa. NPL and IRR partially have unsignificant positive effect on ROA in Bank Umum Swasta Nasional Devisa. PDN and BOPO partially have significant negative effect on ROA in Bank Umum Swasta Nasional Devisa. FBIR partially has significant positive effect on ROA in Bank Umum Swasta Nasional Devisa.

scholarly journals PENGARUH DEVIDEND PER SHARE (DPS), EARNING PER SHARE (EPS) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERSERO YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017

2019 ◽  
Vol 7 (2) ◽  
pp. 159
Author(s):  
Novalia Selvi Br Parhusip ◽  
Raswan Udjang
Keyword(s):  
Regression Analysis ◽  
Stock Prices ◽  
Stock Price ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Margin ◽  
Significant Positive Effect ◽  
Net Profit ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyse the effects of Dividend Per Share, Earning Per Share and Net Profit Margin simultaneously and partially on stock price. This study was taken because there are still differences between the research study with each other. The method of purposive sampling was used in this sample of research. The sample of the research from twenty companies, only eleven are selected because the financial statement from each company are complete since 2013-2017.  The analysis method used is multiple linear regression analysis. By using regression analysis, this study provides evidence that Devidend per Share have significant positive effect on stock prices. Earning per Share have significant positive effect on stock prices. Net Profit Margin have significant negative effect on stock prices.

scholarly journals Fundamental Factor Analysis on Stock Returns Based on the Panel Data of LQ'45 Index

2020 ◽  
Vol 3 (3) ◽  
pp. 132
Author(s):  
Sumani Sumani
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Fundamental Factor ◽  
Negative Effect ◽  
Positive Effect

This study aims to investigate the influence of fundamental factors on stock returns on the companies listed in the LQ’45 index in the Indonesia Stock Exchange. This research uses explanatory research design. The population consists of 45 companies listed in the LQ'45 index. The purposive sampling technique is used and collected a total of 23 companies as the sample. The number of samples was 23 companies because these companies consistently formed the LQ'45 index for the 2014-2018 periods. Those companies are fulfilling the criteria which are continually included in the LQ’45 index throughout the analysis period. Thus, the data panels used in this study were as much as 115 observations. Fundamental factors proxies by TATO, MBV, CR, DER, NPM, and EPS. The multiple linear regression analysis is used and the results showed that TATO has a significant positive effect on stock returns, MBV has a significant negative effect on stock returns, while CR, DER, NPM, and EPS have no significant effects on the stock return of LQ’45 index-listed companies.

scholarly journals Determinants of Non Performing Financing (NPF) on Sharia Rural Banks (BPRS) in Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 341-353
Author(s):  
Muhammad Muhammad
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Independent Variables ◽  
Negative Effect ◽  
External Conditions ◽  
Independent Variable ◽  
Positive Effect ◽  
Good Risk

The purpose of this research is to find out and analyze the determinants of NPF on BPRS in Indonesia in 2011 -2017. The method which is used in this study is a multiple linear regression analysis with independent variables CAR, BPP, inflation, and GDP, while the dependent variable is NPF. The data in this study is secondary data for monthly time from January 2011 - December 2017. The results showed that the independent variables significantly influence NPF simultaneously. While partially CAR has a significant positive effect, BPP has a significant negative effect, inflation has no significant positive effect, and GDP has a significant positive effect on NPF. R2 value is 88.01%, this shows 88.01% variation of the NPF is explained by the independent variable and the remaining 11.99% is explained by other variables outside the model. BPRS needs to carry out good risk management by having to be more sensitive to internal conditions and external conditions of the bank because these conditions can be used as determinants of the type of financing and policies that will be used by the BPRS, so as to control the level of NPF at a reasonable level. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis factor penentu NPF pada BPRS di Indonesia padatahun 2011-2017. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan variable bebas CAR, BPP, inflasi, dan PDB, sedangkan variable terikatnya adalah NPF. Data dalam penelitian ini adalah data sekunder untuk waktu bulanan dariJanuari 2011 - Desember 2017. Hasilpenelitian menunjukkan bahwa variable independen secara signifikan mempengaruhi NPF secara bersamaa Sementara sebagian CAR memiliki efek positif yang signifikan, BPP memiliki efek negatif yang signifikan, inflasi tidak memiliki efek positif yang signifikan, dan PDB memilikiefekpositif yang signifikanterhadap NPF. Nilai R2 adalah 88,01%, inimenunjukkanvariasi NPF 88,01% dijelaskan oleh variable independen dan sisanya 11,99% dijelaskan oleh variabel lain di luar model. BPRS perlu melakukan manajemen risiko yang baik dengan harus lebih peka terhadap kondisi internal dan kondisi eksternal bank karena kondisi ini dapat digunakan sebagai penentu jenis pembiayaan dan kebijakan yang akan digunakan oleh BPRS, sehingga dapat mengendalikan tingkat NPF pada tingkat yang wajar.

scholarly journals Pengaruh profitabilitas, solvabilitas, likuiditas dan audit tenure terhadap audit report lag dengan komite sebagai pemoderasi

2020 ◽  
Vol 16 (2) ◽  
pp. 82-95
Author(s):  
Ryan Rich Tampubolon ◽  
Valentine Siagian
Keyword(s):  
Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Audit Report ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine empirical evidence regarding the effect of profitability, solvency, liquidity, and audit period on the audit report with the audit committee as a moderating variable. This research was conducted by a quantitative method with a descriptive approach. The population in this study are property, real estate, and construction companies listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling method used was the purposive sampling method. The sample in this study was 184 firm year observations. Data analysis used multiple linear regression analysis and moderated regression analysis with interaction test. The results of this study indicate that profitability has a significant negative effect on audit report lag, solvency has a significant negative effect on audit report lag, liquidity has a significant positive effect on audit report lag, and audit tenure has a significant positive effect on audit report lag. The audit committee as a moderating variable strengthens all independent variables on the dependent variable. For further researchers, it is recommended to increase the sample size and expand the object of research by researching sectors that have more companies and also increasing the period of research.

scholarly journals FACTORS INFLUENCING THE PRICE OF INDONESIA SOVEREIGN SUKUK IN SECONDARY MARKET

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Muhammad Fatih Al Aziz ◽  
Irfan Syauqi Beik ◽  
Achmad Firdaus
Keyword(s):  
Time Series Data ◽  
Linear Regression Analysis ◽  
Composite Index ◽  
Multiple Linear Regression Analysis ◽  
Secondary Market ◽  
Series Data ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Ministry Of Finance ◽  
Positive Effect

The paper analyses four influencing factors toward the Indonesian sovereign sukuk price in the secondary market during the period January 2015 to June 2018, namely liquidity, coupon, maturity and the Indonesia composite index (ICI). The model used is multiple linear regression analysis with time series data obtained from the Ministry of Finance of Indonesia. The results of the analysis show that liquidity had a significant positive effect on the sovereign sukuk price in the secondary market, that coupon also had a significant positive effect; maturity had a significant negative effect, while the Indonesia composite index had a significant positive effect.==============================================================================================Faktor-faktor yang Mempengaruhi Harga Sukuk Indonesia di Pasar Sekunder. Makalah ini menganalisis empat faktor yang mempengaruhi harga sukuk Indonesia di pasar sekunder selama periode Januari 2015 hingga Juni 2018, yaitu likuiditas, kupon, jatuh tempo dan indeks harga saham gabungan (IHSG). Model yang digunakan adalah analisis regresi linier berganda dengan data deret waktu diperoleh dari Kementerian Keuangan Indonesia. Hasil analisis menunjukkan bahwa likuiditas berpengaruh positif signifikan terhadap harga sukuk negara di pasar sekunder, kupon juga berpengaruh positif signifikan, maturitas berpengaruh negatif signifikan, sedangkan indeks harga saham Indonesia berpengaruh positif signifikan terhadap harga sukuk Negara di Pasar Sekunder

scholarly journals ANALISIS PENGGUNAAN PEMBIAYAAN MUDHARABAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DI BANK UMUM SYARIAH PERIODE 2015-2018

2020 ◽  
Vol 7 (2) ◽  
pp. 71-76
Author(s):  
Heikal Muhammad Zakaria ◽  
Gusganda Suria Manda ◽  
Arif Rakhman
Keyword(s):  
Regression Analysis ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Data ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect

This study is aiming to determine the effect of mudharabah financing on the profitability (ROA) in Sharia Commercial Banks (BUS) for the 2015-2018 period, the effect of musyarakah financing on the profitability (ROA) on Sharia Commercial Banks (BUS) for the 2015-2018 period, and the effect of mudharabah and musyarakah financing on the profitability (ROA) in Sharia Commercial Banks (BUS) for the 2015-2018 period. This research is a type of associative research with a quantitative approach. This study  uses secondary data with the period of 2015-2018 observation. The data used is sourced from the Sharia Banking (SPS) and the Sharia Bank's annual financial statements from 2015 to 2018. The analysis used is multiple linear regression analysis. Data is processed using SPSS version 16. The results of the study show that mudharabah financing has a significant positive effect on the profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period. Musyarakah financing has a significant negative effect on profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period. Mudharabah financing and musyarakah financing have a positive significant effect on the profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI BID-ASK SPREAD PADA PERUSAHAAN MANUFAKTUR

2016 ◽  
Vol 4 (2) ◽  
pp. 85 ◽  
Author(s):  
Adistie Nucke Arista Dewi ◽  
Indri Kartika
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Returns ◽  
Stock Price ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Bid Ask Spread ◽  
Negative Effect ◽  
Positive Effect

The amount of information asymmetry faced by dealers will be reflected in the spread. Dealers will try to maintain the bid-ask spreads are optimal, so the need to determine the factors that affect the bid- ask spread . This study aimed to analyze the effect of stock returns, trading volume, variants of stock returns and stock prices to bid-ask spread stock . The population in this study are manufacturing companies that publish financial statements in the period 2010-2012 . The samples with purposive sampling, to obtain the 61 companies . From the data obtained were processed and analyzed using SPSS 19 o’clock, by means of multiple linear regression analysis. Multiple linear regression analysis was preceded with the classical assumption. The results showed that the first, the stock return significant negative effect on the bid- ask spread stock. Second, the volume of stock trading is not a significant positive effect on the bid- ask spread stock . Third, the stock price significant negative effect on the bid- ask spread stock. Fourth, variant stock returns are not significant positive effect terdahap stock bid-ask spread. Future studies could add other variables that stock price fluctuations (volatility) in the given period. Predicted volatility can affect the bid- ask spread stocks as investors memilliki enough information about the investment that not only perform certain transactions on the stock .

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