scholarly journals PENGUJIAN FINANCING TO DEPOSIT RATIO (FDR) SEBAGAI MEDIASI ANTARA PEMBIAYAAN, NON PERFORMING FINANCING (NPF) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP LABA PADA BANK UMUM SYARIAH INDONESIA

1970 ◽  
Vol 5 (2) ◽  
pp. 181-200
Author(s):  
Rika Lidyah ◽  
Oki Sania Riski ◽  
Dwithia Chan Yo Putri ◽  
Tri Agustina
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Annual Report ◽  
Secondary Data ◽  
Financial Reports ◽  
Operating Income ◽  
Analysis Techniques ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financing, non-performing financing (NPF) and operating income operating expenses (BOPO) on profits with financing to deposit ratio (FDR) as a mediating variable at Islamic Commercial Banks in Indonesia. The type of data used is secondary data with an external type. Sources of data in the form of annual financial reports (annual report) Islamic Commercial Bank. The number of samples of 7 companies with a sample determination method that is purposive sampling. Data analysis techniques used are the classical assumption test and path analysis. Research found that (1 ) financing has a significant negative effect on FDR, (2) NPF has no effect on FDR, (3) BOPO has a significant negative effect on FDR, (4) financing has a significant positive effect on earnings, (5) NPF has a significant negative effect on earnings, (6) BOPO has no effect on earnings, (7) FDR has a significant negative effect on earnings, (8) FDR mediates the effect of financing on earnings, (9) FDR does not mediate the effect of NPF on earnings and (10) FDR mediates the influence of BOPO on earnings.

scholarly journals Efficiency for Whom?: The Effect of Efficiency on Indonesian Islamic Commercial Bank’s Deposit Return

2018 ◽  
Vol 3 (2) ◽  
pp. 43
Author(s):  
Firdha Rahmiyanti
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Annual Report ◽  
Secondary Data ◽  
Financial Information ◽  
Islamic Banking ◽  
Financial Reports ◽  
For Profit ◽  
Positive Effect

The main purpose of this paper is to examine the compliance of efficiency and deposit return in Indonesian Islamic commercial bank. The Sample includes an annual panel from 2005 to 2014. The data collected during the period 2005-2014 based on the annual report of Islamic banking that financial information is available. This research exclusively focus on commercial Islamic banking. To account for profit persistence, we apply a GMM technique to a panel secondary data which obtained from audited financial reports of 12 Indonesian Islamic Commercial banks in existence as at the end of 2015. The result of this study is that an efficiency on Islamic Commercial Bank’s Deposit has a positive effect on deposit return.

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

scholarly journals PENGARUH BEBERAPA RASIO KEUANGAN TERHADAP KEPUTUSAN HEDGING PADA SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA

2020 ◽  
Vol 9 (5) ◽  
pp. 2045
Author(s):  
Putu Mia Anggyantari ◽  
Ida Bagus Anom Purbawangsa
Keyword(s):  
Regression Analysis ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Mining Company ◽  
Significant Negative Effect ◽  
Derivative Instruments ◽  
Negative Effect ◽  
Positive Effect

Companies that conduct international trade will be affected by unexpected changes in the value of foreign currencies, so companies need to hedge derivative instruments. This study aims to analyze the effect of several financial ratios, such as liquidity, leverage and profitability on hedging decisions on derivative instruments. This study uses secondary data from the company's annual report. The population is a mining company listed on the Indonesia Stock Exchange for 2016-2018. Purposive sampling is used with 33 companies analyzed by logistic regression analysis. Liquidity has significant negative effect on hedging decisions of derivative instruments, leverage has significant positive effect on hedging decisions of derivative instruments, profitability has significant negative effect on hedging decisions of derivative instruments. The accuracy of the prediction data for the probability of hedging derivative instruments in companies is 28% and the remaining 72% is explained by other variables outside the model. Keywords:Liquidity, Leverage, Profitability, and Hedging

scholarly journals PENGARUH PERPUTARAN MODAL DAN LIKUIDITAS TERHADAP PROFITABILITAS DAN HARGA SAHAM

2014 ◽  
Vol 3 (1) ◽  
Author(s):  
Ali Hamdi
Keyword(s):  
Path Analysis ◽  
Stock Prices ◽  
Secondary Data ◽  
Current Ratio ◽  
Analysis Techniques ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Inventory Turnover ◽  
Acid Test ◽  
Positive Effect

Ali HamdiPT. Graha Sekar Kencana SurabayaE-mail: [email protected] research aim to examine (1) whether the cash, receivables, inventories turnover, current ratio,acid test ratio and cash ratio simultaneously and partially affect the NPM, ROA, ROE and stockprice, (2) whether those variables also positively and significantly effect on stock prices through theNPM, ROA and ROE. This study used the secondary data which taken from BEI at MuhammadiyahUniversity of Malang. The number of companies were only 7 in 2008 to 2011 and listed at the StockExchange. The sampling was total sampling. Analysis techniques used path analysis. The resultsshowed that the cash, receivables, inventories turnover, current ratio, acid test ratio and cash ratiowere not significant simultaneously effect on NPM but positive and significant effect on ROA andROE. Whereas ROA and ROE positive and significantly effect on stock prices. Partially, cash, receivablesturnover and acid test ratio were not significant and negative effect on NPM. Inventory turnover,current ratio and cash ratio were not positive effect. Cash, receivables and inventories turnoverwere not significant and negative effect to ROA whereas current ratio, acid test ratio and cash ratiowere either. Cash, receivables turnover and acid test ratio were not significant negative effect onstock prices through the NPM, ROA and ROE.Keywords: Cash turnover, receivables turnover, inventories turnover, NPM, ROA and ROE.

PENGARUH DANA PIHAK KETIGA, BIAYA OPERASIONAL, BI RATE, DAN INFLASI PADA PENDAPATAN MARGIN MURABAHAH

2021 ◽  
Vol 5 (1) ◽  
pp. 121-139
Author(s):  
Yuli Mustikawati ◽  
Muhammad Ali Fikri
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Total Population ◽  
Secondary Data ◽  
Sampling Technique ◽  
Third Party ◽  
Operating Costs ◽  
Financial Reports ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to determine the effect of third party funds, operational costs, BI rate and inflation on murabahah margins income of Islamic commercial banks in Indonesia. This research data uses secondary data in the form of quarterly financial reports of Islamic commercial banks in 2015-2019. The total population used was 14 Islamic commercial banks registered with the Financial Services Authority during the 2015–2019 period. Sampling using purposive sampling technique and data processing using the Eviews 9 application. Results: First, third party funds have a positive effect on murabahah margin income. Second, operating costs have a positive effect on murabahah margin income. Third, the BI rate has a negative effect on murabahah margin income. Fourth, inflation has a positive effect on murabaha margin income.

scholarly journals Pengaruh Rasio Kinerja Bank Terhadap Profitabilitas Industri Bank Umum Syariah di Indonesia

2019 ◽  
Vol 5 (3) ◽  
pp. 217
Author(s):  
Felix Efendy ◽  
Salman Fathoni
Keyword(s):  
Commercial Bank ◽  
Financial Services ◽  
Time Series Data ◽  
Multiple Linear Regression Model ◽  
Secondary Data ◽  
Series Data ◽  
Return On Assets ◽  
Statistical Tool ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine and analyze the effect of the level of bank health ratios measured by BOPO, FDR and NPF on increasing the profitability of the Sharia Commercial Bank industry in Indonesia, which is proxied by ROA. The data used in this study are secondary data including operational efficiency (BOPO), liquidity (FDR), Non Performing Finance (NPF) and Return On Assets (ROA) in the sharia commercial bank industry registered at Bank Indonesia. The data is a monthly time series data from 2015-2018 obtained through the official sharia banking statistics website, Financial Services Authority (https://www.ojk.go.id). To analyze it, researchers used a multiple linear regression model with statistical tool software EViews 9. From the observations and analysis of the data that has been done, the conclusions in this study are the BOPO, FDR and NPF on ROA which is an indicator of the Bank's health to measure profitability has a high relationship . The BOPO variable partially has a significant negative effect on profitability (ROA). FDR partially has a negative and significant effect on ROA. NPF partially has no positive effect on profitability.

scholarly journals Profitabilitas menjadi pemediasi untuk variabel yang mempengaruhi struktur modal (Studi pada Bank Umum Syariah di Indonesia periode 2016-2020)

2021 ◽  
pp. 160-187
Author(s):  
Indah Lestari
Keyword(s):  
Capital Structure ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Tax Shield ◽  
Significant Negative Effect ◽  
Growth Opportunity ◽  
Negative Effect ◽  
Debt Tax Shield ◽  
Positive Effect

The purpose of this study is to find out and analyze whether there is an Influence of Liquidity, Growth Opportunity, Asset Structure, and Non Debt Tax Shield on Capital Structure with Profitability as an Intervening Variable in Islamic Commercial Banks Registered at OJK 2016-2020 ". This research is a quantitative research using data sources derived from secondary data, namely the annual report. The sampling technique used in this research is purposive sampling technique. Of the 14 Islamic commercial banks registered with the OJK, only 11 are in accordance with the sample criteria in this study. This study uses the Eviews 9 application as a tool for data processing. The analytical methods used in this research are stationarity test, panel data regression model test, classical assumption test, regression test, and path analysis test. The results obtained in this study are liquidity has a significant negative effect on capital structure. Growth opportunity and asset structure have a significant positive effect on capital structure. Meanwhile, the non-debt tax shield and profitability variables have no significant positive effect on capital structure. Liquidity has no significant negative effect on profitability, growth opportunity has no significant positive effect on profitability. Asset structure has a significant positive effect on profitability, while non-debt tax shield has a significant negative effect on capital structure. From the results of the path analysis conducted in this study, profitability was not able to mediate the variables of liquidity, growth opportunity, and non-debt tax shield on capital structure, but for the asset structure variable profitability was able to mediate the influence of asset structure on capital structure.

scholarly journals ANALISIS PERBEDAAN RASIO KEUANGAN BANK UMUM KONVESIONAL DAN BANK UMUM SYARIAH SERTA PENGARUHNYA TERHADAP PENYALURAN KREDIT ATAU PEMBIAYAAN (Studi empiris yang tedrdaftar di BEI periode 2013-2016)

2017 ◽  
Vol 5 (1) ◽  
pp. 9-23
Author(s):  
Dika Ismawati ◽  
Edy Supriyono
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Financial Ratios ◽  
Operating Efficiency ◽  
Analysis Technique ◽  
Significant Difference ◽  
Negative Effect ◽  
General Data

This study aims to obtain evidence of differences in financial ratios of conventional commercial banks and sharia commercial banks, as well as the influence of financial ratios, liquidity, capital adequacy, problem loans, profitability, operating efficiency of lending. This study uses secondary data. The sample in this research is conventional commercial bank and sharia public bank listed on BEI with 4 year observation period (2013-2016). This sample was chosen by purposive sampling method. Independent sample t-test is used to test whether there is difference of average of two interconnected samples, multiple linear regression is used as data analysis technique as many as 148 general data of banking company, conventional bank and syariah commercial bank as many as 44 company data period 2013-2016 . The results of this study indicate that there are differences in average liquidity, problem loans, profitability, operating efficiency, While the average capital adequacy there is no significant difference between conventional commercial banks and sharia banks. While liquidity and profitability have a positive effect on lending, non performing loans and operating efficiency have a negative effect on lending, and capital adequacy does not affect credit disbursement.  

scholarly journals PENGARUH CAR, NPL, DER DAN LAR TERHADAP ROA PADA BANK UMUM DI BURSA EFEK INDONESIA

2019 ◽  
Vol 8 (12) ◽  
pp. 7411
Author(s):  
Ayu Chintya Arie Zeuspita ◽  
I Putu Yadnya
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Bank Management ◽  
Significant Negative Effect ◽  
Observation Methods ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

ROA is a comparison between pre-tax profit and total bank assets. Factors that can influence ROA must be observed by bank management in order to obtain optimal ROA. Optimal ROA shows that banks are able to make good use of assets owned to generate profits. The purpose of this study was to determine the effect of CAR, NPL, DER and LAR partially on ROA in commercial banks on the IDX for the period 2013-2015. The sample in this study were banking companies listed on the Indonesia Stock Exchange for the period 2013-2015, which totaled 31 banking companies, which were taken using the census method. Data collection is done by nonparticipant observation methods. The data analysis technique used is multiple linear regression. The results showed that there was a significant positive effect between CAR and ROA. NPL shows a significant negative effect on ROA. DER shows a significant negative effect on ROA, and LAR shows a significant positive effect on ROA. Keywords: CAR, NPL, DER, LAR, ROA

scholarly journals Analisis Pengaruh Portofolio Kredit Terhadap Kualitas Kredit dan Profitabilitas pada BPR Konvensional di Riau

2017 ◽  
Vol 3 (1) ◽  
pp. 1-11
Author(s):  
Dian Febrina
Keyword(s):  
Path Analysis ◽  
Annual Report ◽  
Positive Impact ◽  
Working Capital ◽  
Return On Assets ◽  
Credit Quality ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Credit Portfolio ◽  
Positive Effect

Abstract: The present research was conducted at Riau Province. The purpose of this research is to influence of credit portfolio to non perfoming loan (NPL) and profitability (ROA) in Bank Perkreditan Rakyat (BPR) Convensional in Riau. The population of this research is a Bank Perkreditan Rakyat Convensional from annual report are listed in Perbarindo Riau during 2009-2013 with the number of saturation samples are 33 BPR in Riau. This research apply on using portofolio credit based on a type of used that is working capital loan, investment loan and consumer loan as an exogenous variable, credit quality (NPL) as an intervening variable and profitability (ROA) as a endogenous variable. The data were analyzed using path analysis. The result of this study indicate that working capital loan through credit quality indirectly significant negative effect on profitability, but the working capital loan directly positive effect on profitability. While investmen loan and consumer loan positive impact on profitability either directly or indirectly throught credit quality. Finally, credit quality and negative significant effect on profitability. Keywords: credit portfolio, working capital loan, investment loan, consumer loan, credit quality, non performing loan (NPL), profitability, return on assets (ROA) and path analysis.

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