scholarly journals DETERMINAN KINERJA INVESTASI PERUSAHAAN ASURANSI SYARIAH DI INDONESIA PERIODE 2014-2018

2020 ◽  
Vol 7 (11) ◽  
pp. 2106
Author(s):  
Nafiatul Ilma ◽  
Dian Filianti

ABSTRAKPenelitian ini menggunakan pendekatan kuantitatif dengan menggunakan jenis penelitian explanatory research. Populasi dalam penelitian ini adalah Perusahaan asuransi syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2014 – 2018. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling dan diperoleh syariah 18 perusahaan asuransi syariah sebagai sampel. Penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial company size dan volume of capital tidak berpengaruh signifikan sedangkan likuiditas, leverage, premium growth berpengaruh signifikan negatif sedangkan asset growth berpengaruh signifikan positif terhadap investment yield, secara simultan company size, likuiditas, asset growth, leverage, volume of capital, premium growth secara simultan berpengaruh signifikan terhadap investment yield.Kata Kunci: company size, liquidity, leverage, asset growth, volume of capital, premium growth, investment yield, takaful ABSTRACTThis research uses a quantitative approach using an explanatory research type. The population in this study is sharia insurance companies in Indonesia registered with the Financial Services Authority for the period 2014 - 2018. The sampling technique in this study was purposive sampling and 18 sharia insurance companies were obtained as samples. This study uses multiple linear regression analysis. The results of this study indicate that partially company size and volume of capital have no significant effect while liquidity, leverage, premium growth have a significant negative effect while asset growth has a significant positive effect on investment yield, simultaneously company size, liquidity, asset growth, leverage, volume of capital, premium growth simultaneously have a significant effect on investment yield.Keyword: company size, liquidity, leverage, asset growth, volume of capital, premium growth, investment yield, takaful

Author(s):  
Eka Prasetya Ningrum ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro

ABSTRAKDalam memberikan pembiayaan bank tidak lepas dari non performing financing dalam memberikan pembiayaan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh rasio keuangan (BOPO, CAR, ROA, dan FDR) terhadap non performing financing pada Bank Umum Syariah. Populasi dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2012-2018. Teknik pengambilan sampel menggunakan metode purposive sampling dan didapat 11 sampel. Metode analisis menggunakan analisis regresi linier berganda. Hasil analisis data menunjukkan bahwa variabel CAR, ROA, dan FDR berpengaruh negatif terhadap non performing financing, sedangkan variabel BOPO tidak berpengaruh terhadap non performing financing. Perbankan dalam menjalankan usahanya harus dapat menjaga nilai rasio yang dapat meningkatkan non performing finacing.Kata kunci : Non-Performing Financing; BOPO; CAR; ROA; FDR ABSTRACTIn providing bank financing, it cannot be separated from funding non-performing in offering aid. The purpose of this study is to find out and analyze how the influence of financial ratios (BOPO, CAR, ROA, and FDR) on non-performing financing at Islamic Commercial Banks. The population in this study was a Sharia Commercial Bank registered with the Financial Services Authority (OJK) for the 2012-2018 period. The sampling technique uses a purposive sampling method, and 11 samples are obtained. The method of analysis uses multiple linear regression analysis. The results of data analysis showed that the CAR, ROA, and FDR variables had a negative effect on non-performing financing. In contrast, the BOPO variable had no impact on funding non-performing. Banks in running their business must be able to maintain the value of the ratio that can increase non-performing financing.Keywords: Non-Performing Financing; BOPO; CAR; ROA; FDR


2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Lulu Mardhiyah Sayekti ◽  
Suryo Budi Santoso

The purpose of this study is to determine the effect of company size , debt to equity ratio, debt to asset ratio and risk based capital towards profitability. The research periods used are during 2014-2018. This research is a quantitative study that uses secondary data and was obtained by documentation and literature study techniques. Sampling was carried out using a purposive sampling method in which 70 research samples were obtained at general insurance companies of sharia business units registered at the Financial Services Authority (OJK) during  2014-2018. The analytical method used is multiple linear regression analysis. The results of this study showed that company size has a positive effect on profitability. Debt to equity ratio has a negative effect on profitability. Debt to asset ratio has no effect on profitability. Meanwhile, risk based capital has a negative effect on  profitability.


SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Nuraeni ◽  
Anik Mauilah

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.


2020 ◽  
Vol 9 (2) ◽  
pp. 116-122
Author(s):  
Indrianingsih Indrianingsih ◽  
Linda Agustina

The purpose of this research is to analyze the effect of company size, profitability, leverage, liquidity, company activities, board directors, independent commissioners, and audit committee on sustainability report disclosure. The population of this research was non-financial companies listed on the IDX in 2013-2017 as many as 483 companies. The sample was selected using purposive sampling technique and obtained 17 samples with 5 years of observation so there were 85 units of analysis. Data collection technique used documentation technique. The analysis tool to test hypothesis was multiple linear regression analysis. The results show that variables of liquidity and audit committee have a positive effect on the sustainability report disclosure. Leverage has a negative effect on sustainability report disclosure. Meanwhile, company size, profitability, company activities, board of directors, and independent commissioners do not affect on sustainability report disclosure. The conclusion in this research is variables of leverage, liquidity, and audit committee can provide an important role in sustainability report disclosure. The suggestion for the next researcher is to pay attention to the calculation of corporate ratio, whether using net sales or gross sales.


2019 ◽  
Vol 29 (1) ◽  
pp. 225
Author(s):  
I Putu Oka Mahendra Putra

This study aims to determine the Effect of Technology Readiness, Human Resources, Complexity, Security and Confidentiality on Individual Taxpayers in using e-filing (Case Study of Individual Taxpayers in South Badung KPP). This research was conducted at the KPP Pratama Selatan Badung. The population number that will be examined in this research in 2017 is 115,324 taxpayers, while the number of samples taken is 100 taxpayers, with the nonprobability sampling method and purposive sampling technique. Data collection is done by distributing questionnaires. The method of data analysis uses multiple linear regression analysis. Based on the results of the study show that the readiness of technology, human resources, security and confidentiality has a positive effect on the interest of individual taxpayers in using e-filing, while the complexity has a negative effect on the interest of individual taxpayers in using e-filing. Keywords : Technology; HR; Complexity; Security And Confidentiality; E-Filing.


Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (4) ◽  
pp. 977
Author(s):  
Zahratul Aziz Aini ◽  
Tri Kurniawati ◽  
Efni Cerya

Investors have a goal to get maximum returns by anticipating the impact they will face in the future. In this study the return meant is dividend policy. There are 4 factors that influence dividend policy, namely: (1) debt policy, (2) liquidity, (3) company size, (3) profitability. This type of research is causative with secondary data, where this study analyzes how the influence of one variable with another variable or how a variable affects other variables. The sampling technique in this study used a purposive sampling method. Purposive sampling is the determination of the cellphone and population based on the criteria desired by the researcher in order to obtain a representative sample according to the criteria. The object of this study is a company listed on the LQ-45 Index on the Indonesia Stock Exchange with a period of 2013-2016. The data analysis technique uses multiple linear regression analysis using SPSS version 21.0. The results of this study indicate that (1) debt policy has a negative and not significant effect on dividend policy in the LQ-45 index company listed on the Stock Exchange in 2013-2016, (2) liquidity has a negative and not significant effect on dividend policy on LQ-index companies 45 which are listed on the IDX in 2013-2016, (3) the size of the company has a negative and not significant effect on dividend policy on LQ-45 index companies listed on the Indonesia Stock Exchange in 2013-2016, and (4) Profitability has a negative and not significant effect on policy dividends on LQ-45 index companies listed on the Indonesia Stock Exchange in 2013-2016.Keyword: Dividend Policy, Debt Policy, Liquidity, Company Size, and Profitability


2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Herizon Herizon ◽  
Nelaini Ika Merty

Banking world is inseparable from the competition of services, service offerings but also bank’s health scores, so banks are required to maintain their health scores. The purpose of this reseach was to know significantion analyze form that ratio IPR, LDR, IRR, PDN, NPL, BOPO, FBIR, NIM, ROA, and CAR has significant influence to bank’s health scores use RBBR metods. Population that wear in this research is BUKU 3 and BUKU 4 bank in Indonesia. The sample were selected used purposive sampling technique. This reseach use secondary data and data collection methods used documentation method. The type of research conducted in this research is causal research is analyzed using multiple linear regression analysis. Based on the result of the calculation and analysis before the result of the research hypotesis that the IPR, LDR, IRR, PDN, NPL, BOPO, FBIR, NIM, ROA dan CAR have significant effect for soudness score on BUKU 3 and BUKU 4 bank. IPR, IRR, NPL, FBIR, ROA and CAR has a negative effect not significant, LDR, PDN, and NIM has a positive effect not significant, BOPO has a negative effect and significant. Of the ten variables studied  BOPO has dominant influence that is equal 24,4 percent among ten other independent variables. Suggestions for bank sample in this research to maintain its operational risks, minimize operational costs and increase operating income so that the health score is increasing every year.


2019 ◽  
Author(s):  
MUHAMMAD HUSNI HANDRI ◽  
jhon fernos

ABSTRACTThis study aims to determine the effect of store atmosphere and location on consumers' buying interest in the XMART mini market of Padang Padang. The sample used is 100 consumers, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the store atmosphere variable had a positive effect (4,527 > 1,6772) and significant (0,000 <0,05) on consumer buying interest. Location variables have a negative effect (-0,079) < (1,6772) and are not significant (0,937 > 0,05) to consumer buying interest. From this research, the R2 value is 0,244, it means that 24,4% of consumers' buying interest can be explained by the independent variables, namely the store atmosphere and location and the remaining 74,3% is explained by other variables.


2018 ◽  
pp. 2096
Author(s):  
Putu Intan Trisna Dewi ◽  
I Ketut Suryanawa

Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset. Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.  


2019 ◽  
pp. 1263
Author(s):  
Gusti Ayu Putri Cahyani ◽  
Ni Gusti Putu Wirawati

Signal theory emphasizes that company information can be responded differently by investors. One method used to analyze company value is using the Price to Book Value (PBV) approach. This study aims to analyze the effect of liquidity, dividend policy, profitability, and firm size on firm value. This research was conducted on companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2013-2016. The number of samples taken as many as 10 companies used the nonprobability sampling method with a purposive sampling technique, so that the number of samples during the 4 years of observation became 40 companies. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that liquidity and profitability have a positive effect on firm value, while dividend policy and company size have no effect on firm value. Keywords: Liquidity, dividend policy, profitability, company size, and company value


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