The Effect of Liquidity Risk on Bank Performance: Moderating Effect of Board Size and Board Meeting

Bank performance is the most important thing to note and interesting to study because it plays a crucial role in a country's economy. This study aims to determine the effect of liquidity on bank performance and the moderating effect of the size and board meeting. The test in this study uses multiple linear regression on conventional banks listed on the Indonesia Stock Exchange from 2014 to 2019. The results of this study indicate that liquidity has a positive effect on bank performance, the size of the board of commissioners weakens the positive effect of liquidity on bank performance, and the number of board meeting weaken the positive effect of liquidity on bank performance.

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Influence of CAR, LDR and BOPO on ROA at Conventional State-Owned Banks Listed on the Indonesia Stock Exchange

Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan ◽

10.53697/emak.v2i4.175 ◽

2021 ◽

Vol 2 (4) ◽

pp. 332-338

Author(s):

Ferona Gustiana ◽

Ahmad Soleh ◽

Zahra Indah Ferina

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Coefficient Of Determination ◽

Test Results ◽

Linear Regression Equation ◽

Collection Method ◽

Regression Test ◽

Conventional Banks

The purpose of this study was to determine the effect of CAR, LDR and BOPO on ROA at conventional state-owned banks listed on the Indonesia Stock Exchange. The sample in this study were four conventional banks in Indonesia, namely BNI, BRI, BTN and Bank Mandiri. The study was conducted from 2010 to 2019. The data collection method used the documentation method. Data analysis used was multiple linear regression, coefficientof determination and hypothesis testing. From the calculation of the multiple linear regression equation, it can be seen that the effect of CAR, LDR and OEOI on ROAat conventional state-owned banks results in regression test results: Y = 11.602 + 0.01X1 + 0.005 X2 - 0.108 X3. The coefficient of determination obtained by R square is 0.785. This means that X1 (CAR), X2 (LDR) and X3 (BOPO) have an effect on ROA (Y) by 78.5% while the rest (100% - 78.5% = 21.5%) are influenced by variables. others who were not examined in this study. The t test results show that there is a significant effect separately between CAR, LDR and BOPO on ROA at conventional state-owned banks. The results of the F test show a significance value of 0.000, because the significant value is less than 0.05, it means that CAR, LDR and BOPO have a significant effect together on ROA at conventional state-owned banks. Keywords: CAR, LDR, BOPO, ROA 1) The Candidate of Bachelor in Economics (Accounting) 2) Supervisors.

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PERAN LEVERAGE SEBAGAI PEMEDIASI PENGARUH KARAKTER EKSEKUTIF, KOMPENSASI EKSEKUTIF, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i2.5575 ◽

2019 ◽

Vol 6 (2) ◽

pp. 301

Author(s):

Moehammad Iman Nugraha ◽

Susi Dwi Mulyani

Keyword(s):

Linear Regression ◽

Path Analysis ◽

Multiple Linear Regression ◽

Executive Compensation ◽

Stock Exchange ◽

Tax Avoidance ◽

Capital Intensity ◽

Sales Growth ◽

Purposive Sampling ◽

Positive Effect

The purpose of this research is to examine the effect of executive character, executive compensation, capital intensity, and sales growth on tax avoidance with leverage as intervening variable. This research is using samples of manufacture companies listed in Indonesia Stock Exchange during the period of 2014-2017. This research uses a purposive sampling to gather and sort data. The sample being fulfilled in this research are 43 companies with 4 (four) years observation. The hypothesis would be analysed using multiple linear regression and path analysis.The data analysing show that executive character has no effect on leverage. Executive compensasion has positive effect on leverage. Capital intensity has positive effect on leverage. Sales growth has positive effect on leverage. Leverage has positive effect on tax avoidance. Executive character has positive effect on tax avoidance. Executive compensasion has positive effect on tax avoidance. Capital intensity has positive effect on tax avoidance. Sales growth has positive effect on tax avoidance. Leverage able to mediate the effect of executive compensasion on tax avoidance, but Leverage is not able to mediate the effect of executive character capital, intensity on tax avoidance, and sales growth on tax avoidance.

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Pengaruh Eko-Efisiensi Terhadap Nilai Perusahaan yang Dimoderasi Dengan Profitabilitas dan Leverage Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Media Riset Bisnis & Manajemen ◽

10.25105/mrbm.v19i2.5367 ◽

2019 ◽

Vol 19 (2) ◽

pp. 74

Author(s):

Setiadi Tri Wusono ◽

Anita Roosmalina Matusin

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Firm Value ◽

Research Method ◽

Manufacturing Industry ◽

Stock Exchange ◽

Market Price ◽

Manufacturing Industries ◽

Book Value ◽

Positive Effect

AbstrakTujuan - Studi ini membahas pengaruh eko-efisiensi pada nilai perusahaan dengan profitabilitas dan leverage sebagai moderasi perusahaan dalam industri manufaktur yang terdaftar di Bursa Efek Indonesia.Desain/Metodologi/Pendekatan: Sampel yang digunakan adalah 81 perusahaan yang bergerak di industri manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama lima tahun dari 2012 hingga 2016. Variabel dependen dalam penelitian ini adalah nilai fim (harga pasar), variabel independen dalam penelitian ini. adalah eko-efisiensi, variabel pemoderasi dalam penelitian ini adalah profitabilitas dan leverage, dan variabel kontrol adalah nilai buku dan pendapatan per saham. Metode penelitian yang digunakan adalah regresi linier bergandaTemuan - Hasil menunjukkan bahwa ada pengaruh positif antara eko-efisiensi dan nilai perusahaan (harga pasar)AbstractPurpose –This study discusses the effects of eco-efficiency on firm value by profitability and leverage as moderating of companies in manufacturing industries listed on the Indonesia Stock Exchange.Design/Methodology/Approach: The samples used were 81 companies that are engaged in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) for five years from 2012 to 2016. Dependent variable in this study is the fim value (market price), the independent variabel in this study is eco-efficiency, the moderating variabel in this study are profitability and leverage, and the control variale are book value and earning per share. The research method used is multiple linear regression.Finding –The results show that there is a positive effect between eco-efficienci and firm value (market price)

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THE EFFECT OF STAKEHOLDERS’ PRESSURE AND CORPORATE FINANCIAL PERFORMANCE ON TRANSPARENCY OF SUSTAINABILITY REPORT

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i2.4867 ◽

2019 ◽

Vol 5 (2) ◽

pp. 225

Author(s):

Yuana Jatu Nilawati ◽

Elis Purwanti ◽

Fithri Alvionita Nuryaman

Keyword(s):

Linear Regression ◽

Financial Performance ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Corporate Financial Performance ◽

Purposive Sampling ◽

State Owned Enterprise ◽

Positive Effect ◽

Sustainability Report

The purpose of this research is to investigate the effect of stakeholder’s pressure and corporate financial performance on transparency of sustainabilty report. The population of this research comprises as State-owned Enterprise (SOE) listed on Indonesia Stock Exchange (IDX) during years 2013-2017. The technique of determining the sample used purposive sampling. This research uses a multiple linear regression. Form this research, proved that environmental sensitive industry, investor oriented industry, and corporate financial performance have effect simultaneously toward transparency of sustainabilty report. This research also proved that partially environmental sensitive industry, investor oriented industry, and corporate financial performance have positive effect toward transparency of sustainabilty report.

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Pengaruh Internet Banking, Risiko Kredit dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2019

Jesya (Jurnal Ekonomi & Ekonomi Syariah) ◽

10.36778/jesya.v4i1.327 ◽

2020 ◽

Vol 4 (1) ◽

pp. 166-177

Author(s):

Siska Wulandari ◽

Nunuk Novitasari

Keyword(s):

Linear Regression ◽

Credit Risk ◽

Commercial Banks ◽

Stock Exchange ◽

Internet Banking ◽

Bank Performance ◽

Company Size ◽

Use Of Internet ◽

The Relationship ◽

Positive Effect

The purpose of this study is to view, analyze, and test the relationship between internet banking and bank performance. The banks used are those listed on the Indonesia Stock Exchange (IDX) in 2019. The method is Multiple Linear Regression by adding two control variables, namely credit risk measured by the NPL ratio and company size measured by the log of total assets with ROA as a measure of the Bank's performance. The findings of this study indicate that internet banking has a positive effect on ROA. The use of internet banking can increase ROA. Commercial banks play a big role in changing (growing) the economy of each country. NPL has a negative and significant effect on ROA. This means that it illustrates an inverse comparison between credit risk and bank performance. If credit risk increases, it will reduce ROA. Company size has a negative and insignificant effect on ROA, it is suspected that the cause is that large assets are not necessarily supported by good management. Company size cannot be used as a guarantee that large companies have good performance, large companies, of course, the costs incurred are also large. resulting in lowering ROA.

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The Effect Of Audit Committee, Gender Commissioners And Directors, Role Duality, And Firm Size Againts Extension Of Sustainability Report Disclosure

Indonesian Management and Accounting Research ◽

10.25105/imar.v17i1.4667 ◽

2019 ◽

Vol 17 (1) ◽

pp. 71

Author(s):

Shafrani Dizar ◽

Sarah Alifia ◽

Fithri Alvionita

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Firm Size ◽

Audit Committee ◽

Stock Exchange ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Negative Effect ◽

Positive Effect ◽

Sustainability Report

The purpose of this research is to investigate the effect of audit committee, gender of Commisioners and Directors, role duality, and firm size against extention of sustainability report disclosure. The population of this research comprises companies registered as manufacturing companies which are listed on the Indonesia Stock Exchange for the periods 2015-2017. The technique of determining the sample used is purposive sampling. This research uses a multiple linear regression. This research proves that audit committee, gender of Commissioners and Directors, role duality, and firm size together have an effect against sustainability report disclosure. This research also proves that partially audit committee and firm size have a positive effect against sustainability report disclosure. Meanwhile, gender of Commissioners and Directors doesn’t have positive effect and role duality doesn’t have negative effect against sustainability report disclosure.

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Factors That Affect Profitability of Banks Comparative Study between Indonesian and Hong Kong

KINERJA ◽

10.24002/kinerja.v21i1.1036 ◽

2017 ◽

Vol 21 (1) ◽

pp. 88

Author(s):

Farah Margaretha ◽

Adisty Adisty

Keyword(s):

Hong Kong ◽

Linear Regression ◽

Comparative Study ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Liquidity Risk ◽

Return On Assets ◽

Income Ratio ◽

Total Investment ◽

Hong Kong Stock Exchange

The problem of this research was the influence of liquidity risk, net credit facilities to total assets ratio, total investment to total assets ratio, total equity to assets ratio, net credit facilities to total deposits ratio, cost to income ratio, and bank size toward return on assets. The objective of this research was to identify the factors that influence return of assets of banks listed in Indonesia Stock Exchange and Hong Kong Stock Exchange over the period 2012-2015. The methodology of this research was multiple linear regression which is tested by using classic assumption. Sample in this research were 27 Banks listed in Indonesia Stock Exchange and 13 Banks listed in Hong Kong Stock Exchange over period 2012-2015. Finding and contribution in this research were liquidity risk, total equity to assets ratio, net credit facilities to total deposits ratio, cost to income ratio, and bank size have influence toward return on assets of banks in Indonesia. Meanwhile, net credit facilities to total assets ratio and total investment to total assets ratio do not have influence toward return on assets of banks in Indonesia. Liquidity risk, total equity to assets ratio, and cost to income ratio have influence toward return on assets of banks in Hong Kong, meanwhile credit facilities to total assets ratio, total investment to total assets ratio, net credit facilities to total deposits ratio, and bank size do not have influence toward return on assets of banks in Hong Kong. Research limitation or implication in this research was for banking management to use the the information to maintain or even increase the profitability of banks, and to investors for being used as considerations to invest in banking sectors.Keywords: profitability, liquidity risk, bank size, investment

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Pengaruh Tingkat Hutang, Fee Audit, dan Konsentrasi Pasar Pada Persistensi Laba

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i01.p13 ◽

2020 ◽

Vol 30 (1) ◽

pp. 179

Author(s):

Made Edi Mahendra ◽

I Made Sadha Suardikha

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Stock Exchange ◽

Sampling Technique ◽

Audit Fees ◽

Market Concentration ◽

Earnings Persistence ◽

Analysis Technique ◽

Positive Effect

This study aims to determine whether the level of debt, audit fees, and market concentration affect earnings persistence. This research was conducted on transportation companies listed on the Indonesian stock exchange from 2014 to 2017. The number of samples taken as many as 9 companies using non-probability sampling method with purposive sampling technique. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the level of debt, audit fees, and market concentration has a positive effect on earnings persistence.Keywords: Debt Levels; Audit Fees; Market Concentration; Earnings Persistence.

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Analisis Pengaruh Inflasi, Kurs, dan Suku Bunga Terhadap Harga Saham pada Perbankan Konvensional Yang terdaftar di Bursa Efek Indonesia Tahun 2014-2018

Jurnal Edueco ◽

10.36277/edueco.v3i1.52 ◽

2020 ◽

Vol 3 (1) ◽

pp. 43-54

Author(s):

Jumria Jumria

Keyword(s):

Linear Regression ◽

Exchange Rates ◽

Interest Rates ◽

Multiple Linear Regression ◽

Stock Prices ◽

Stock Exchange ◽

Secondary Data ◽

Service Companies ◽

Banking Service ◽

Conventional Banks

ABSTRACTThis study aims to determine the effect of inflation, exchange rates and interest rates on stock prices in conventional banks listed on the Indonesia Stock ExchangeThis study uses a sample of 5 banking service companies listed on the Indonesia Stock Exchange for a period of 5 years ( 2014 – 2018 ). The type of data used is quantitative data, the source of data used is secondary data. The analytical method used is multiple linear regression (multiple regression analysis).The results of the study through the calculation of multiple linear regression obtained inflation has a positive and not significant effect on stock prices in conventional banks listed on the Indonesia Stock Exchange. Exchange rates have a negative and not significant effect on stock prices. Interest rates have a negative and significant effect on stock prices in conventional banks listed on the Indonesia Stock ExchangeKeywords : inflation, exchange rates, interest rates, stock prices.

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Pengaruh Konservatisme Akuntansi, Alokasi Pajak Antar Periode, dan Investment Opportunity Set terhadap Kualitas Laba

Jurnal Ilmiah Akuntansi dan Humanika ◽

10.23887/jiah.v10i2.25438 ◽

2020 ◽

Vol 10 (2) ◽

pp. 235

Author(s):

Sri Ayem ◽

Elisabeth Elen Lori

Keyword(s):

Linear Regression ◽

Data Processing ◽

Multiple Linear Regression ◽

Sampling Method ◽

Stock Exchange ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

Earning Quality ◽

Positive Effect

This study aimed to determine: (1) the background of the purpose of this study is to determine the influence of conservatism accounting, inter-period tax allocations, and investment opportunity set on earning quality. The study used a sample of manufacturing companies listed on Indonesian Stock Exchange (IDX) during the 2016-2018 period. The number of samples used in this study were 18 companies with 3-year observations using purposive sampling method. Data processing using SPSS version 22 with multiple linear regression. The results showed that conservatism accounting and investment opportunity set had a positive effect on earning quality, while inter-period tax allocations is not effect on eaning quality.

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