scholarly journals PENGARUH PENERBITAN SUKUK TERHADAP RETURN ON ASSETS EMITEN DI BURSA EFEK INDONESIA

2019 ◽  
Vol 5 (5) ◽  
pp. 408
Author(s):  
Fathaniadina Fakhrana ◽  
Imron Mawardi

This study aims to determine the issuance effect of sukuk on the financialperformance issuer in Indonesia Stock Exchange during 2011 to 2015. The independen variable that used is Sukuk to Equity Ratio and Sukuk to Liability Ratio. The dependen variable is Return on Assets. The analysis technique that used is panel data regression with Econometric Views (EViews) 8.0 as statistical analysis software. The samples are 10 sukuk issuers in Bursa Efek Indonesia. The results of this study showed that Sukuk to Equity Ratio and Sukuk to Liability Ratio there was a possitive and significant effect to Return on Assets

2021 ◽  
Vol 6 (3) ◽  
pp. 1297
Author(s):  
Masno Marjohan

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.


2017 ◽  
Vol 9 (1) ◽  
pp. 133
Author(s):  
Siti Nurhayati

Abstract.The study aims to examine the effect of Intellectual Capital on Market Performance and Financial Performance in the LQ45 companies. It uses the sample of LQ45 companies listed on Indonesia Stock Exchange during the period 2010-2013. The sample is determined by using Purposive Sampling method. The study conducts 72 observations of 18 samples of the companies. The hypothesis is tested using Panel Data Regression. The study indicates that the Intellectual Capital (VAIC) and VACA of companies significantly influence market performance (Tobins'Q) and financial performance of Return on Assets (ROA) and Assets Turnover (ATO). VAHU significantly effects on the financial performance of Return on Assets (ROA) and STVA significantly effects on the financial performance of Assets Turnover (ATO). Meanwhile, VAHU has no significant effect on the market performance (Tobins'Q) and financial performance of Assets Turnover (ATO). And STVA has no significant effect on the market performance (Tobins'Q) and financial performance of Return on Assets (ROA).Keywords: intellectual capital; lq45; market performance; financial performance; tobins'q; return on assets; assets turnover.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital terhadap Kinerja Pasar dan Kinerja Keuangan pada Perusahaan LQ45.Penelitian ini menggunakan sampel perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2010-2013.Sampel ditentukan dengan menggunakan metode Purposive Sampling.Penelitian ini memiliki 72 amatan dari 18 sampel perusahaan.Dalam penelitian ini, hipotesis diuji dengan menggunakan Regresi Data Panel. Penelitian menunjukkan bahwa Intellectual Capital (VAIC) dan VACA perusahaan berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset (ROA) dan Assets Turnover (ATO). VAHU berpengaruh signifikan terhadap kinerja keuangan Return on Asset (ROA) dan STVA berpengaruh signifikan terhadap kinerja keuangan Assets Turnover (ATO). Sedangkan VAHU tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Assets Turnover (ATO). Dan STVA tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset(ROA).Kata kunci: intellectual capital; perusahaan lq45; kinerja pasar;  kinerja keuangan, tobins’q; return on assets; assets turnover.


2020 ◽  
Vol 1 (1) ◽  
pp. 72-82
Author(s):  
Rizki Muhammad Siddiq ◽  
Setiawan Setiawan ◽  
Ade Ali Nurdin

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.


2019 ◽  
Vol 2 (3) ◽  
pp. 127-136
Author(s):  
Suci Subiyanti ◽  
Rachma Zannati

The purpose of this study is to provide empirical evidence regarding the effect of the size of the Independent Commissioners and Managerial Ownership on Profitability as measured by ROA. The object of this study is a banking company listed on the Stock Exchange in the 2013-2017 period. Based on the purposive sampling method that is based on the criteria that have been determined, 15 companies were obtained as research samples. The analysis technique uses panel data regression using E-Views 9 software. The results of the study prove that the Independent Board of Commissioners has no significant effect on profitability, while managerial ownership has a significant effect on profitability. Implications and suggestions are explained in this study.  


2019 ◽  
Vol 4 (1) ◽  
pp. 29-36
Author(s):  
Kimsen Kimsen ◽  
Imas Kismanah ◽  
Siti Masitoh

The purpose of this research is to know the influence of Return On Assets (ROA), Debt To Equity Ratio (DER), and Asset to Tax Avoidance (TA) partially and simultaneously in the sector of various Industri listed in Indonesia Stock Exchange (IDX). The research period used is five years from 2012 to 2016. The study population included all industry miscellaneous sectors listed in Indonesia Stock Exchange (IDX) period 2012 to 2016. Sampling technique used is purposive sampling technique. Based on the predetermined criteria, the sample size was 8 companies. The type of data used was secondary data obtained from the Indonesia Stock Exchange website. Data analysis method used was panel data regression analysis. The result of F-test and t-test showed return on assets had an effect on tax avoidance, while debt to equity ratio had a positive influence on tax avoidance.


2021 ◽  
Vol 9 (1) ◽  
pp. 138
Author(s):  
Arnoldus Hesron Bhoka ◽  
Sari Yuniarti ◽  
Mohammad Burhan

This paper examines the effect of bank lending on liquidity. We use the loan-to-deposit ratio as a proxy for liquidity and total loan as a proxy for bank lending. We also consider the measurement of liquidity with non-performing loans (NPL) and return on assets (ROA) as control variables. The sample used is the banks listed on the Indonesia Stock Exchange as many as 42 banks with a total of 184 observations from unbalanced panel data. The analysis used is panel data regression (generalized least squares) with random effects as the best estimation model. We find bank lending to have a positive effect on liquidity, especially for banks that go public. We argue that banks avoid bankruptcy by increasing the proportion of reserves to absorb risk. The results support the “risk absorption” hypothesis (Berger Bouwman, 2009). We also find that return on assets (ROA) has a significant effect on liquidity, but non-performing loans (NPL) have no significant effect on liquidity, proving that banks has managed their reserves by absorbing risk properly.


2020 ◽  
Vol 7 (1) ◽  
pp. 85-92
Author(s):  
Ali Jamaludin

This study aims to analyze the effect of Profitability (ROA), Leverage (LTDER), and Intensity of Fixed Assets Against Tax Avoidance. The population in this study were all food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017, namely 18 companies. Data collection using purposive sampling method and based on predetermined criteria, the number of samples obtained were 12 food and beverage sub-sector manufacturing companies listed on the Stock Exchange during the 2015-2017 period. The data analysis method used is the panel data regression analysis method. The results showed that: 1) Profitability (Return On Assets) had a negative and not significant effect on Tax Avoidance, 2) Leverage (Long Term Debt to Equity Ratio) had no effect on Tax Avoidance, 3) CapitL Intensity had no effect on Tax Avoidance.


2017 ◽  
Vol 8 (2) ◽  
pp. 339 ◽  
Author(s):  
Gatot Nazir Ahmad ◽  
Ripa Lestari ◽  
Sholatia Dalimunthe

The purpose of this study is to analyze the effect of profitability, structure assets, firm size and liquidity to the capital structure of mining companies listed on the Indonesia Stock Exchange for the period 2012-2015. Sampling technique using purposive sampling. Data analysis technique used in this research is panel data regression. The results showed that partially profitability had negative and significant effect to capital structure, asset structure had positive and significant effect to capital structure, firm size had positive and significant effect to capital structure, and liquidity had negative and significant effect to capital structure. Simultaneously profitability, asset structure, firm size and liquidity have a significant effect on capital structure.


2020 ◽  
Vol 1 (1) ◽  
pp. 25
Author(s):  
Novita Sari ◽  
Rina Astini

This study aims to examine and analyze the effect of current ratio, debt to equity ratio, returnon assets and earning per share on the stock price. The object of this study is conventional taxi and bus companies in Indonesia Stock Exchange on 2013-2017. The sample selection is using purposive sampling and got six companies that match the criteria. The method used is panel data regression analysis and found that the appropriate model to use is a common effect. From the result of this study obtained the variable of earning per share has a positive and significant effect on the stock price.


2021 ◽  
Vol 2 (1) ◽  
pp. 66
Author(s):  
Liza Rahmayani ◽  
Dahlia Tri Anggraini

This research aims to find out the determinants of profitability in banking companies. This research is quantitative with the population of banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019, and used purposive sampling techniques that obtained samples of 27 banking companies. Data analysis techniques in this research is descriptive statistical analysis and panel data regression. This study obtained the results that BI rate, inflation, and Non Performing Loan (NPL) simultaneously have a significant effect on profitability. While partially, BI rate and inflation have insignificant negative effect on profitability, and NPL has a significant negative effect on profitability.


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