scholarly journals DAR DAN Perputaran Persediaan Serta Pengaruhnya Terhadap Profitabilitas Perusahaan Tekstil Dan Garmen Yang Terdaftar Di Indeks Saham Syariah Indonesia

2017 ◽  
Vol 3 (7) ◽  
pp. 520
Author(s):  
Rizky Aprilian Kusuma Dewi ◽  
Ari Prasetyo
Keyword(s):  
Significant Influence ◽  
Secondary Data ◽  
Stock Index ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Inventory Turnover ◽  
Secondary Data Sources ◽  
Turn Over

The purpose of this reserach is to find out the significant effect of the two variable debt to assets ratio and inventory turn over of the profitability with the measuring instrument Return On Assets. The method used in this study is quantitative method with secondary data sources. The samples in this study are the tekstil and garment companies that are still registered in Indonesia Sharia Stock Index, publishing their three month report completely from 2012 to September 2015. There are seven companies that will become the samples. The technique used in this study is panel data regression analysis technique. The result of this research indicate that the inventory turnover partially provide a significant influence on ROA, and debt to assets ratio partially provide an unsignificant influence on ROA. Simultaneously, inventory turn over dan debt to assets ratio providea significant influence ROA.

scholarly journals Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak Dari Efisiensi Operasional

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Zulfah Hijriyani ◽  
Setiawan Setiawan
Keyword(s):  
Financial Services ◽  
Secondary Data ◽  
Sampling Technique ◽  
Operational Efficiency ◽  
Islamic Banks ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.

scholarly journals Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Earning Per Share pada Bank Umum yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 72-82
Author(s):  
Rizki Muhammad Siddiq ◽  
Setiawan Setiawan ◽  
Ade Ali Nurdin
Keyword(s):  
Commercial Banks ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Financial Statement ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

In conducting this research which aims to find out from the influence of Loan to Deposit Ratio (LDR), Debt to Assets Ratio (DAR), and Return on Assets (ROA) to Earning per Share (EPS) in Commercial Banks listed on the IDX period 2008-2017. In this study the type of data used is secondary data, which is from financial statement data that has been published by the website on the Indonesia Stock Exchange and the website of each company that will be examined in the period 2008-2017. The total sample used in this study is four bank companies in the banking sub-sector that have been listed on the Indonesia Stock Exchange from 2008-2017. The technique that will be used in the way of sampling is by purposive sampling technique is a technique of determining samples with certain considerations. The analysis technique in this study uses panel data regression analysis using the Eviews 10 program tool.

scholarly journals The Effect Of Company Size, Liquidity And Profitability On The Capital Structure Of Automotive Companies Listed In Indonesia Stock Exchange (Idx) For The Period 2014 – 2018.

2020 ◽  
Vol 12 (2) ◽  
pp. 16
Author(s):  
Dhea Zatira ◽  
Sabam Simbolon ◽  
Sutrisna Sutrisna
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Financial Reports ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Secondary Data Sources ◽  
The Capital Structure

This research aims to determine what factors can influence the capital structure of automotive sub-sector companies listed on the Indonesian stock exchange for the period 2015 - 2018. These factors include company size, liquidity and profitability. The methodology used in this research is quantitative associative with secondary data sources that come from financial reports that have been published by companies and the IDX. The data analysis technique in this study used a panel data regression model with E-Views software. The results of this study indicate that firm size has no effect on capital structure, which can be seen from this value t statistic 0.492999 0.05. Liquidity has an effect on the Capital Structure which can be seen from the t-table value of -7.788281> t-table 2.039 and the probability value of 0.0000 0.05. Simultaneously the variable company size, liquidity and profitability have an effect on the capital structure which can be seen from the value obtained by the F-table value of 2.91, which means that the F-count is 22.32849> Ftable 2.91 and the probability value of F-statistic is 0.00000 ​

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

2020 ◽  
Vol 16 (1) ◽  
pp. 85-95
Author(s):  
Oma Romantis ◽  
Kurnia Heriansyah ◽  
Soemarsono D.W ◽  
Widyaningsih Azizah
Keyword(s):  
Earnings Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Tax Planning ◽  
Tax Rates ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

scholarly journals Pengaruh Pendidikan, Pengangguran, dan Kemiskinan terhadap Ketimpangan Pendapatan di Indonesia

2019 ◽  
Vol 8 (3) ◽  
pp. 250
Author(s):  
Hindun Hindun ◽  
Ady Soejoto ◽  
Hariyati Hariyati
Keyword(s):  
Data Analysis ◽  
Income Inequality ◽  
Random Effect ◽  
Random Effect Model ◽  
Secondary Data ◽  
Ministry Of Education ◽  
Effect Model ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

This research aims to analyze the effect of education, unemployment, and poverty on income inequality in Indonesia, both partially and simultaneously. This research uses secondary data with a quantitative approach. The type of research used is the type of associative research. The variables in this study are education, unemployment, poverty, and income inequality — data source from BPS and the Ministry of Education and Culture. The data analysis technique used is panel data regression analysis with cross-section 34 provinces and time series for 2015-2018. The results of the research obtained the random effect model, the best models. The results of data analysis show that education and poverty had a partial effect on income inequality in Indonesia, while unemployment had not to affect income inequality. Simultaneously, education, unemployment, and poverty affect income inequality in Indonesia. However, education, unemployment, and poverty can only explain 22.37% of the effect on income inequality in Indonesia. The rest is influenced by factors outside the model.

scholarly journals PENGARUH EARNING PER SHARE (EPS) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM

2021 ◽  
Vol 1 (1) ◽  
pp. 304-318
Author(s):  
Mega Kurnia ◽  
Ade Fauji ◽  
Aria Cendana Kusuma
Keyword(s):  
Regression Analysis ◽  
Stock Prices ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Equity Ratio

The purpose of this study is to determine the effect of Earning Per Share (EPS) and Debt to Equity Ratio (DER) on stock prices either partially or simultaneously in manufacturing companies in the consumer goods industry sub-sector of food and beverages. This study uses a quantitative approach with secondary data in the form of Earning Per Share (EPS) and Debt to Equity Ratio (DER) data and stock prices. Determination of the sample in this study was using purposive sampling technique with 3 criterias in order to obtain 9 companies from 29 companies. The analysis technique used is panel data regression analysis technique using the help of the Eviews10 application. The results of data processing show that the data is normally distributed after data transformation and there are no symptoms of classical assumptions in the study. The conclusion obtained in the research shows that Earning Per Share (EPS) partially has a positive and significant effect on stock prices. Debt to Equity Ratio (DER) partially has no effect on stock prices. Earning Per Share (EPS) and Debt to Equity Ratio (DER) simultaneously have a positive and significant effect on stock prices

scholarly journals ANALISIS PENGARUH HARGA EMAS, MARGIN, INFLASI DAN KURS DOLLAR TERHADAP PEMBIAYAAN MURABAHAH EMAS DI PERBANKAN SYARIAH INDONESIA PERIODE APRIL 2015-AGUSTUS 2019

2020 ◽  
Vol 7 (3) ◽  
pp. 610
Author(s):  
Ilyas Chaidir Rahmansyah ◽  
Lina Nugraha Rani
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Islamic Banking ◽  
Independent Variables ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
The Relationship

This research employed a quantitative approach to investigate the relationship between dependent and independent variables and to test the hypotheses. The data utilized in this research were secondary data from the official website of Bank Indonesia (BI), the Financial Services Authority (OJK), the Central Statistics Agency (BPS), gold price providers in Indonesia, and monthly BUS & UUS bank statements in Indonesia. The population in this study consisted of 14 BUS and 20 UUS which registered on the Financial Services Authority. This research used a sampling technique using predetermined criteria so that a sample of 4 BUS and 1 UUS were obtained from April 2015 to August 2019. Moreover, the analysis technique employed in this research was panel data regression with EViews 9 statistical tools. The results of this research describe that the price of gold, inflation and the exchange rate of the dollar do not have a significant impact on the financing of Murabahah Gold, but margin have a significant impact and negative correlated with Murabahah Gold in Islamic banking in Indonesia, especially among Islamic Commercial Banks and Sharia Business Units.Keywords: Gold Prices, Inflation, Dollar Exchange, Murabahah Gold, Islamic Banking

scholarly journals Analysis of The Effect of Profitability and Liquidity on Income Management Which Impact on Company Value in Soe Banks Registered on Indonesia Stock Exchange Period 2009-2019

2021 ◽  
Vol 6 (3) ◽  
pp. 1297
Author(s):  
Masno Marjohan
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Return On Assets ◽  
Company Value ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Comprehensive Picture ◽  
The Impact

This study aims to analyze, test the effect of profitability as measured by Return On Assets, liquidity as measured by LDR on earnings management, and the impact of earnings management on firm value in state-owned tire companies listed on the Indonesia Stock Exchange from 2009 to 2019. Total population This research is 4 state-owned bank companies so that the entire population is sampled with a period of 10 years from 2009-2019. The analysis technique used in this research is panel data regression to obtain a comprehensive picture of the relationship between one variable and another. The results of the research partially show that ROA, LDR Profitability has no effect on Earning Management, Profitability and Liquidity simultaneously have an effect on Earnings Management, and show that earnings management affects Firm Value.

scholarly journals Analisis Pengaruh Tingkat Inflasi Dan Tingkat Bagi Hasil Terhadap Profitabilitas Pada Bank Umum Syariah Di Indonesia

2021 ◽  
Vol 9 (2) ◽  
pp. 121-130
Author(s):  
Destiana Dwi Nita ◽  
Muhammad Ariffin ◽  
Neni Nurisniani
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Inflation Rate ◽  
Regression Coefficient ◽  
Secondary Data ◽  
Profit Sharing ◽  
Series Data ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Data Regression

This study aims to determine the effect of Inflation Rate and Profit Sharing Rate on Sharia Commercial Bank Profitability in Indonesia. The independent variable (independent) in this study is the level of inflation and the level of profit sharing, while profitability is the dependent variable. In this study, researchers used Return on Assets (ROA) as an indicator for profitability. The method used is descriptive method and verification method. The data used are secondary data sourced from Financial Statements that have been published by Bank Muamalat Indonesia, Bank Rakyat Indonesia (BRI) Syariah, Bank Bukopin Syariah, Bank Negara Indonesia (BNI) Syariah, and Bank Central Asia (BCA) Syariah. The data analysis technique used is panel data regression analysis and classic assumption test, because the data used are secondary data and the type of data used is a combination of cross section data and time series data. Data processing techniques using the help of Eviews 9 program. Based on data analysis that has been done using panel data regression and classical assumption tests, it is found that the Inflation Rate has a negative and significant effect on Return on Assets (ROA), this result is evidenced by the significance value of 0,0012 and the regression coefficient shows a figure of -0,0817. Level of Profit Sharing is positive and significant effect, this result is evidenced by the significance value of 0.0000 and the regression coefficient shows a figure of 0,1644. The coefficient of determination (R-square) value is 77,26%.   Keywords: Inflation Rate, Profit Sharing Rate, Return on Assets (ROA).

scholarly journals Pengungkapan Corporate Social Responsibility dan Kinerja Keuangan Perusahaan Perbankan

2021 ◽  
Vol 31 (7) ◽  
pp. 1655
Author(s):  
Ni Made Widyasari ◽  
Ketut Yadnyana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Csr Disclosure ◽  
Corporate Social

A company Development can made the ekspoitation of natural resources to be higher, so it is important for the companies to carry out CSR activities. This study aims to determine the effect of corporate social responsibility disclosure on financial performance in Bank sector as proxied by eeturn on assets (ROA) and return on equity (ROE). The sample was obtained using purposive sampling method and the number of research samples was 19 companies with a total of 95 observations. The data analysis technique in this study was panel data regression analysis. The results show that corporate social responsibility (CSR) disclosure has a positive and significant effect on financial performance in bank sector as proxied by return on assets (ROA) and return on equity (ROE). The implication of this research can contribute to the empirical study of stakeholder theory and equity theory. The implication of this research is that it can be taken into consideration in decision making by stakeholders and company management. Keywords: CSR Disclosure; ROA; ROE.

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