scholarly journals PENGARUH PEMBIAYAAN JUAL BELI, PEMBIAYAAN BAGI HASIL, DAN RASIO NON PERFORMING FINANCING TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

IQTISHODUNA ◽  
2012 ◽  
Author(s):  
Aulia Fuad Rahman, Ridha Rochmanika
Keyword(s):  
Sample Selection ◽  
Selection Method ◽  
Islamic Banks ◽  
Return On Assets ◽  
Purposive Sampling

This paper examines how trade and profit-loss sharing (PLS) financing as well as non performing financing (NPF) affect theprofitability ofIslamic banking in Indonesia. The profitability is measured by return on assets. The sample selection method is purposive sampling and obtained four Islamic banks are being sampled, that is Bank Syariah Mega Indonesia, Bank Syariah Mandiri, Bank Muamalat Indonesia, and BRI Syariah in 11 periods of observation.Multiple regression is used toanalyzethe data. The resultshows thattrade financingand NPF have positivelly affect,while profit-loss sharing financing has negativelly affect on theprofitability ofIslamic banks.

scholarly journals Influence of Income For Mudharabah Results And Murabahah Margin Income on Profit Sharia Bank Business In Indonesai Period 2015-2019

2021 ◽  
Vol 1 (1) ◽  
pp. 49-62
Author(s):  
Falahuddin F ◽  
Fuadi F ◽  
Muammar Khaddafi ◽  
Mohd. Heikal ◽  
Damanhur Abbas ◽  
...  
Keyword(s):  
Representative Sample ◽  
Sample Selection ◽  
Sampling Technique ◽  
Revenue Sharing ◽  
Selection Method ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Operating Profit ◽  
Sample Data ◽  
Using Data

This study aims to analyze the effect of mudharabah revenue sharing and murabahah margin income on operating profit of Islamic banks in Indonesia for the 2015 - 2019 period. The data used in this study are data published by Islamic banks in Indonesia using data from 2015 to 2019 and obtained sample data of 48 data. In selecting the sample, the researcher used a purposive sampling technique, which is a sample selection method based on certain criteria to obtain a representative sample of the population. The results of this study indicate that the revenue sharing of mudharabah and Murabahah Margin income has a positive and significant effect on Operating Profit at Islamic Banks in Indonesia for the 2015-2019 period.

scholarly journals Good Governance Bisnis Syariah Terhadap Islamicity Financial Performance Index Bank Umum Syariah

2017 ◽  
Vol 1 (1) ◽  
pp. 94
Author(s):  
Ayu Widiastuti ◽  
Mulyaning Wulan
Keyword(s):  
Logistic Regression ◽  
Financial Performance ◽  
Performance Index ◽  
Good Governance ◽  
Sample Selection ◽  
Selection Method ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Other Information ◽  
Observation Period

This study describes the effect of Good Sharia Business Governance implementation of financial performance as measured by Islamicity Financial Performance Index. The indicator used to explain Good Sharia Business Governance in this study based on the guidelines for its application issued by the KNKG that composed of commissioners, supervisory sharia board (SSB), directors and other information. The method of this study ismultinomial logistic regression. The sample used is the Islamic Banks that registered in the BI during the observation period 2011-2015. To determine the sample selection method used purposive sampling. With this method, the obtained 8 Islamic Banks to be used as a sample in this study. The results of this study indicate that simultaneously affect the Islamicity Financial Performance Index. Partially commissioners have influence while DPS, directors, and other information have no effect on Islamicity Financial Performance Index.

scholarly journals The Influence of Capital Structure Towards Profitability of Fishery Companies Listed in Indonesia Stock Exchange

2018 ◽  
Vol 8 (2) ◽  
pp. 47
Author(s):  
Siti Rochmah ◽  
Diah Yuliana ◽  
Arini Novandalina
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Stock Exchange ◽  
Sample Selection ◽  
Positive Influence ◽  
Selection Method ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Negative Results ◽  
Equity Ratio

This study discuss the effect of capital structure on profitability at fishery companies listed on the BEI (2014-2016.). The research aims to Analyze the influence of capital structure of Debt to Equity Ratio (DER) to Return On Equity ROE) on Fishery Companies listed on the Stock Exchange. The population in this research are three fishery companies with capital structure and Profitability of fishery company listed in Indonesia Stock Exchange. Whereas the sample selection method used is Purposive Sampling. Based on the results of data analysis and discussion that has been described then the conclusions in this study are DER Ratio influencing the ROE of Fisheries Companies listed in Indonesia Stock Exchange period 2014 -2016. The hypothesis that there is a positive influence is rejected. Because the results of research on fishery companies turned out to show negative results.

scholarly journals Determinan of Implementation Profit Sharing Financing in Islamic Banking

2019 ◽  
Vol 4 (1) ◽  
pp. 582 ◽  
Author(s):  
Winarsih Winarsih ◽  
Winda Asokawati
Keyword(s):  
Multiple Regression ◽  
Analytical Method ◽  
Profit Sharing ◽  
Capital Adequacy ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Capital Adequacy Ratio

One of the characteristics of Islamic banking is using the concept of profit� sharing financing. This study aims to determinan of implementation profit sharing financing, consist of Third Party Funds , Non Performing Financing, Return On Assets, Capital Adequacy Ratio� and Financing to Deposit Ratio. The population in this study are all Islamic banking which listed in Bank of Indonesia in the periode �2013 to 2016. The sample was selected using purposive sampling methodTotal samples used in this study were 11 Islamic Banks with 4-year study period, with �get sampleof 44 data.� The analytical method used in this study is multiple regression were processed using SPSS. The results of this study indicate third party funds, financing to deposit ratio� have a positive significant effect to the financing profit sharing. While non performing financing ,return on asset and capital adequacy ratio �no effect on the profit �sharing financing.

scholarly journals Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi (Studi Pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018)

2020 ◽  
Vol 12 (1) ◽  
pp. 77-94
Author(s):  
Hamdan Arif Fatoni Fatoni
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Sample Selection ◽  
Partial Least Square ◽  
Least Square ◽  
Return On Assets ◽  
Book Value ◽  
Purposive Sampling ◽  
Company Value ◽  
Good Corporate Governance

Salah satu tujuan perusahaan adalah untuk meningkatkan kesejahteraan atau memaksimalkan kekayaan pemegang saham (stockholders) melalui peningkatan nilai perusahaan. Nilai perusahaan dapat dipengaruhi oleh bebrapa faktor, diantaranya ialah jumlah aset perusahaan dan seberapa lama perusahaan berdiri dan juga melalui tata kelola perusahaan yang baik atau good corporate governance (GCG). Nilai suatu perusahaan dapat dikatakan baik apabila tata kelola perusahan dilaksanakan dengan baik. Dengan menerapkan GCG yang baik akan meningkatkan keuntungan dan mengurangi risiko kerugian di masa yang akan datang sehinga dapat mengangkat nilai perusahaan.  Tujuan penelitian ini untuk mengetahui bagaimana pengaruh Good Corporate Governance (GCG) secara langsung dan tidak langsung dengan adanya profitabilitas terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Pemilihan sampel dalam penelitian ini berdasarkan metode purposive sampling dan diperoleh 16 perusahaan sampel dengan menggunakan teknik analisis data Partial Least Square (PLS).             Dari hasil penelitian menunjukkan bahwa Good Corporate Governance (GCG) berpengaruh signifikan terhadap nilai perusahaan. Good Corporate Governance (GCG) berpengaruh tidak signifikan terhadap profitabilitas dengan proksi Return On Asset. Profitabilitas dengan proksi Return On Asset berpengaruh tidak signifikan terhadap nilai perusahaan dengan proksi Price Book Value. Good Corporate Governance (GCG) berpengaruh tidak signifikan secara tidak langsung terhadap nilai perusahaan yang diukur dengan Price Book Value melalui profitabilitas yang diukur dengan Return on Asset. Kata Kunci: Good Corporate Governance (GCG), Nilai Perusahaan, Profitabilitas   Abstrac   One of the company's goals is to increase welfare or maximize the wealth of shareholders (stockholders) by increasing the value of the company. Company value can be influenced by several factors, including the amount of company assets and how long the company stands and through Good Corporate Governance (GCG). The value of a good company as if the governance of the company is implemented well. By implementing good, GCG will increase profits and reduce the risk of loss in the future. So it can lift the value of the company. The purpose of this study is to determine the effects of Good Corporate Governance (GCG) both directly and indirectly with profitability on a company value. This research is conducted at state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample selection of this study is based on the purposive sampling method and obtained 16 sample companies using Partial Least Square (PLS) data analysis techniques.             The results of this study indicated that Good Corporate Governance (GCG) impacted the significant effect on company value. Good Corporate Governance (GCG) has no impact on profitability with the Return On Assets proxy. While profitability with the Return On Asset proxy is not affected by the value of the company with a Value Book Value proxy. Good Corporate Governance (GCG) has an indirect effect on the value of the company as measured by the Price of the Book Price through profitability using Return on Assets. Keyword: Keywords: Good Corporate Governance (GCG), Company Value, Profitability

scholarly journals INTELLECTUAL CAPITAL, COMPETITIVE ADVANTAGE DAN RETURN ON ASSETS BANK UMUM SYARIAH DI INDONESIA PERIODE Q1 2017-Q4 2018

2020 ◽  
Vol 7 (10) ◽  
pp. 1887
Author(s):  
Yanti Andiani ◽  
Ari Prasetyo
Keyword(s):  
Competitive Advantage ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Islamic Banks ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap return on assets dengan competitive advantage sebagai variabel intervening pada bank umum syariah di Indonesia periode Q1 2017-Q4 2018. Sampel dalam penelitian ini adalah bank umum syariah di Indonesia selama periode 2017-2018. Data dikumpulkan menggunakan metode purposive sampling dan memperoleh 10 bank umum syariah. Pendekatan yang digunakan adalah pendekatan kuantitatif dengan teknik analisis jalur (path analysis) dan menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa: 1) intellectual capital berpengaruh positif dan signifikan terhadap competitive advantage bank umum syariah. 2) intellectual capital berpengaruh positif dan signifikan terhadap return on assets bank umum syariah. 3)competitive advantage berpengaruh positif signifikan return on assets bank umum syariah. 4) competitive advantage memediasi hubungan intellectual capital terhadap return on assets pada bank umum syariah.Kata Kunci: Intellectual Capital, Competitive Advantage, Return on Assets, Bank Umum Syariah ABSTRACTThis study aims to determine the effect of intellectual capital on return on assets with competitive advantage as an intervening variable in Islamic commercial banks in Indonesia in the period Q1 2017-Q4 2018. The sample in this study is Islamic commercial banks in Indonesia during the period 2017-2018. Data were collected using a purposive sampling method and obtained 10 Islamic commercial banks. The approach used is a quantitative approach with path analysis techniques (path analysis) and using SPSS software. The results of this study indicate that: 1) intellectual capital has a positive and significant effect on the competitive advantage of Islamic banks. 2) intellectual capital has a positive and significant effect on return on assets of Islamic banks. 3). competitive advantage has a significant positive effect on Islamic banks' return on assets. 4) competitive advantage mediates the relationship of intellectual capital to return on assets in Islamic commercial banks.Keyword: Intellectual Capital, Competitive Advantage, Return on Assets, Sharia General Bank

scholarly journals Pengaruh Return on Assets, Debt to Asset Ratio, Current Ratio, Ukuran Perusahaan, Dividend Payout Ratio terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 5 (6) ◽  
pp. 655
Author(s):  
Rudi Darmawan ◽  
Carunia Mulya Firdausy
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Dividend Payout ◽  
Purposive Sampling ◽  
Research Period

The purpose of this research is to study the influence of return on assets (ROA), debt to assets ratio (DAR), current ratio (CR), firm size, and dividend payout ratio (DPR) on the firm value measured by PBV, in manufacture companies registered on the Indonesia Stock Exchange (IDX). The number of samples of the study was 50 samples of manufacturing companies listed on the IDX and sample selection in this research using purposive sampling method, during the research period 2016 to 2018. Samples were analyzed by using the multiple regression method. The results showed that firm size and ROA has significant effects on the firm value. Whilst DPR, CR, and DAR have no significant effects on the firm value. Tujuan penelitian yang disajikan dalam tesis ini ialah untuk menunjukkan hasil empiris mengenai pengaruh dari return on assets (ROA), debt to asset ratio (DAR), current ratio (CR), ukuran perusahaan dan dividend payout ratio (DPR) terhadap nilai perusahaan dimana pengukurannya dilakukan dengan rasio PBV, pada perusahaan yang bergerak dibidang manufaktur yang tercatat di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan 50 sampel perusahaan manufaktur yang tercatat dalam BEI dan pemilihan sampel penelitian ini menggunakan metode purposive sampling, selama periode penelitian 2016 hingga 2018. Data dianalisis menggunakan model regresi berganda untuk menganalisis kontribusi variabel bebas yang mempengaruhi variabel terikat. Hasil empiris penelitian menjelaskan bahwa ukuran perusahaan dan ROA mempunyai pengaruh yang signifikan terhadap nilai perusahaan. DPR, CR dan DAR tidak mempunyai dampak yang signifikan terhadap nilai perusahaan.

scholarly journals Faktor- Faktor yang Mempengaruhi Tingkat Bagi Hasil Deposito Mudharabah pada BMT Maslahah Se-Kabupaten Situbondo

2020 ◽  
Vol 19 (1) ◽  
pp. 61
Author(s):  
Yulinartati Yulinartati ◽  
Diyah Probowulan ◽  
Tara Ayu Adevia Putri
Keyword(s):  
Interest Rates ◽  
Sample Selection ◽  
Profit Sharing ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Return On Assets ◽  
Operating Income ◽  
Operational Costs ◽  
Capital Adequacy Ratio ◽  
Negative Effect

The level of profit sharing provided by Islamic banks is one of the public's attractions to store funds in Islamic banks, but at the profit sharing level. Because it still refers to conventional bank interest rates, people still think that Islamic banks are the same as conventional banks. This study aims to analyze the factors that influence the level of profit sharing of mudharabah deposits at BMT Maslahah in Situbondo Regency. The population used is the annual financial statements in the 5 Sub-District Regencies of Situbondo 2014-2019. The sample selection tested in this study used SPSS 20.0 software. Variables used in this study are Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposits Ratio (FDR), BOPO (Operational Costs Operating Income). As an independent variable, and the level of profit sharing of mudharabah deposits as the dependent variable. Some of the results show that the Return on Assets (ROA), Financing to Deposits Ratio (FDR) have a positive effect on the profit sharing rate of mudharabah deposits while Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), BOPO (Operational Cost of Operating Income) has a negative effect . Keywords: Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposits Ratio (FDR), BOPO (Operational Costs, Operating Income, Profit Sharing Rate for Mudharabah Deposits).

scholarly journals Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019

2021 ◽  
Vol 23 (1) ◽  
pp. 109-122
Author(s):  
Murniati Murniati ◽  
Ingra Sovita
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Sample Selection ◽  
Total Sample ◽  
Analysis Data ◽  
Environmental Disclosure ◽  
Return On Assets ◽  
Green Accounting ◽  
Purposive Sampling ◽  
Negative Effect

This study aims to examine the effect of green accounting on profitability. The independent variables in this study are environmental performance and environmental disclosure, the dependent variable is profitability which is measured using the Return on Assets (ROA) ratio. The study population was mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample selection using purposive sampling method and obtained a total sample of 17 companies. Hypothesis testing uses multiple regression analysis. Data analysis using the IBM SPSS Statistics 23 application. The results showed that environmental performance had no effect on ROA with a significance value of 0.489> 0.05, while environmental disclosure had a negative effect on ROA with a significance value of 0.005 <0.05.  ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh green accounting terhadap profitabilitas. Variabel independen dalam penelitian ini adalah kinerja lingkungan dan pengungkapan lingkungan, variabel dependen adalah profitabilitas yang diukur menggunakan rasio Return on Assets (ROA). Populasi penelitian adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh jumlah sampel sebanyak 17 perusahaan. Pengujian hipotesis menggunakan analisis regresi berganda. Analisis data menggunakan aplikasi IBM SPSS Statistics 23. Hasil penelitian menunjukkan bahwa  kinerja lingkungan tidak berpengaruh terhadap ROA dengan nilai signifikansi sebesar 0,489 > 0,05, sedangkan pengungkapan lingkungan berpengaruh negatif terhadap ROA dengan nilai signifikansi sebesar 0,005 < 0,05.  

scholarly journals CONSCIENTIOUSNESS DAN AGREEABLENESS SEBAGAI PEMODERASI PENGARUH LOVE OF MONEY PADA TAX EVASION TENDENCY MAHASISWA MAGISTER AKUNTANSI

2017 ◽  
pp. 3665
Author(s):  
Marce Sherly Kase ◽  
Herkulanus Bambang Suprasto ◽  
Maria M. Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Graduate Student ◽  
Tax Evasion ◽  
Sample Selection ◽  
Sampling Technique ◽  
Selection Method ◽  
Regression Analyses ◽  
Purposive Sampling ◽  
Love Of Money ◽  
The Relationship

This study aims to test the moderating effect of conscientiousness and agreeableness in the relationship between love of money and  tax evasion tendency. The population in this study is graduate student of accounting of Udayana University. The sample selection method is nonprobability sampling with purposive sampling technique in order to obtain 85 people. Data were analyzed using Moderated Regression Analysis (MRA).  The result of regression analyses show that love of money is positively related to tax evasion tendency. Agreeableness is also found to moderate the relationship between love of money and tax evasion tendency but conscientiousness is not a moderator in this relationship.

Sign in / Sign up

Export Citation Format

Share Document