scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN ASET PADA PERUSAHAAN ASURANSI SYARIAH PERIODE 2013 – 2017

2020 ◽  
Vol 7 (2) ◽  
pp. 305
Author(s):  
Alien Lilavira ◽  
Siti Zulaikha
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operating Costs ◽  
Insurance Companies ◽  
Financial Reports ◽  
Operational Costs ◽  
Analysis Technique ◽  
Investment Returns ◽  
Asset Growth ◽  
Positive Effect

This study aims to determine the effect of Operational Costs, Growth in Investment Returns, Contribution and Profitability to Asset Growth in Sharia Insurance Companies in Indonesia 2013-2017. This study uses a quantitative approach. The analysis technique used is multiple linear regression analysis. This study uses 21 data samples. Data is obtained from each of the Sharia Insurance Company's Financial Reports. The results showed that the variables of operational costs, growth in investment returns, contributions and profitability have a significant effect on asset growth simultaneously in sharia insurance companies in Indonesia. The variables of growth in investment returns, contributions and profitability have a significant positive effect partially, while the operational cost variable has no significant effect.Keywords: Operating Costs, Growth in Investment Returns, Contribution, Profitability, Asset Growth

scholarly journals Effect of Loan to Deposit Ratio (LDR) and BOPO on Profitability on PT BPR Bali Ambassador for the Year 2014-2018

2020 ◽  
Vol 1 (2) ◽  
pp. 84-93
Author(s):  
Ni Made Rusmini ◽  
Ade Maharini Adiandari
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significance Test ◽  
Operating Costs ◽  
Significant Positive Effect ◽  
Operational Costs ◽  
Main Target ◽  
Positive Effect ◽  
Analysis Determination

Profitability is the ability or ability of the bank to obtain profits or profits. The problem of profitability is very important because the bank's income is the main target that must be achieved by the bank because the main purpose of the bank is to achieve profit or profit. The higher the bank's profitability, the better the bank's performance. The formulation of the problem in this study is: whether the Loan to Deposit Ratio (LDR) and Operational Income Operating Costs (BOPO) simultaneously or partially affect the profitability of PT. BPR. Duta Bali for the period 2014-2018? This study aims to determine the effect simultaneously or partially between the Loan to Deposit Ratio (LDR) and Operational Income Operating Costs (BOPO) to Profitability at PT. BPR. Duta Bali for the period 2014-2018. The technique of taking samples in this study uses judgmental sampling. Data were analyzed using classical assumption test, multiple linear regression analysis, Determination analysis, simultaneous significance test (F-test) and partial significance test (t-test). The results of the study indicate that the Loan to Deposit Ratio has a positive and insignificant effect on Profitabiltas. Operational Costs Operational Income has a significant positive effect on profitability. Loan to Deposit Ratio and Operational Costs Operational Income has a significant effect on profitability at PT. BPR. Duta Bali for the period 2014-2018.   

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
Keyword(s):  
Financial Services ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Insurance Companies ◽  
Company Size ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Asset Growth ◽  
Positive Effect

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

scholarly journals Pengaruh NPF, FDR, dan BOPO terhadap tingkat bagi hasil deposito mudharabah: ROA sebagai variabel moderating

2021 ◽  
Vol 1 (1) ◽  
pp. 36-48
Author(s):  
Aninda Eva Riri Indah Damayanti ◽  
Arna Asna Annisa
Keyword(s):  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Return On Assets ◽  
Operational Costs ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyze the effect of non-performing financing, financing to deposit ratio, and operational costs and operational income on the profit-sharing rate of mudharabah deposits with return on asset as a moderating variable. This research is quantitative research with data panels. The population in this study was 14 Islamic Commercial Bank in Indonesia for the period 2015-2019. The sample selection used the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results found that non-performing financing and operational costs and operational income have a negative effect on the profit-sharing rate of mudharabah deposits. However, the financing to deposit ratio has a positive effect on the profit-sharing rate of mudharabah deposits. Return on assets does not moderate the non-performing financing and financing to deposit ratio variable but does moderate operational costs and operational income variable on the profit-sharing rate of mudharabah deposits.

scholarly journals Pengaruh Premi, Hasil Investasi dan Risk Based Capital terhadap Laba Perusahaan Asuransi Syariah Indonesia 2019

2021 ◽  
Vol 2 (4) ◽  
pp. 327-344
Author(s):  
Nur Indah Aulia Hidayat ◽  
◽  
Santi Susanti ◽  
Sri Zulaihati ◽  
◽  
...  
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Insurance Companies ◽  
Research Subjects ◽  
Analysis Technique ◽  
Investment Returns

Abstract Purpose: This study aims to identify whether there is an effect between premiums, investment returns, and risk-based capital on profits in sharia insurance entities in Indonesia in 2019. Research Methodology: The research method applied was quantitative. The affordable population in this study was 45 sharia insurance entities registered with OJK 2019. The sample used was 40 entities by applying the simple random sampling technique. The data analysis technique applied is a multiple linear regression test assisted by IBM SPSS Statistics 26. Results: By using the multiple linear regression analysis methods, the results of this study are that the premium has a positive and significant effect on profits, while investment returns and risk-based capital have Indonesia significant effect on profits. These results can contribute to sharia insurance companies developing the company’s premiums in increasing their profits. Limitations: The research objects used the 2019 period only. Therefore, it is appropriate for the next researcher to continue research with a larger range of research subjects and add other variables. Contribution: The results of this study can be useful for all insurance companies to create strategies in obtaining profits from several factors that have been studied.

The Effect of Investments and Risk Based Capital (RBC) of Tabarru Funds on Company (Case Study of Sharia Insurance in Indonesia for 2014-2019)

2020 ◽  
Vol 8 (1) ◽  
pp. 87-97
Author(s):  
Nana Diana ◽  
Tati Apriani
Keyword(s):  
Life Insurance ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Insurance Companies ◽  
Coefficient Of Determination ◽  
Verification Method ◽  
Investment Returns ◽  
The Government

This study aims to examine the influence of investment returns and Risk Based Capital (RBC) Tabarru Funds to the profit of sharia life insurance in Indonesia from 2014-2019. This study The type of this research is quantitative research with descriptive verification as a method. This research method uses descriptive verification method with quantitative approach. The data used in this study were sourced from the financial statements of Islamic life insurance companies in Indonesia for the 2014-2019 period. Then the data obtained were analyzed using multiple linear regression analysis and hypothesis testing consisting of t test and f test with the help of SPSS 21 software. The sampling technique uses non probability sampling with purposive sampling technique. Based on the results of the study it can be seen that the development of investment returns on Sharia Life Insurance in Indonesia has fluctuated and even suffered losses. While the development of Risk Based Capital (RBC) has increased and decreased but overall above 120% as determined by the government. Likewise, the profits earned in each year fluctuate. The results of statistical tests show that investment results partially have a positive effect on profit and Risk Based Capital (RBC) of Tabarru funds partially has a negative effect on profit. Simultaneously investment return and Risk Based Capital (RBC) affect on profit. In addition, the results of the coefficient of determination (R2) were obtained which obtained a value of 81%. This shows that the variable investment returns and Risk Based Capital (RBC) can affect earnings by 81% and the remaining 19% is influenced by other variables not used in this study.

Pengaruh Rasio Keuangan terhadap Profitabilitas pada Perusahaan

2021 ◽  
Vol 1 (1) ◽  
pp. 21-29
Author(s):  
Amalia Amanda Hidayah ◽  
Eti Kurniati ◽  
Farid H. Badruzzaman
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Analysis Techniques ◽  
Operational Costs ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Positive Effect ◽  
Interest Margin

Abstract. This study used a sample of 6 companies. The research objective was to determine the effect of Non Performing Loans (NPL), Operational Costs on Operational Income (OCOI), Net Interest Margin (NIM), Loan to Deposits Ratio ( LDR) and Capital Adequacy Ratio (CAR) to profitability (ROA). Problem solving using multiple linear regression analysis techniques. Based on the analysis, it is known that NPL and LDR have a significant negative effect on profitability (ROA), while CAR have a significant positive effect on profitability (ROA). Abstrak. Penelitian ini menggunakan sampel sebanyak 6 perusahaan. Tujuan penelitian untuk mengetahui pengaruh Non Performing Loan (NPL), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Net Interest Margin (NIM), Loan to Deposits Ratio (LDR) dan Capital Adequacy Ratio (CAR) terhadap profitabilitas (ROA). Pemecahan masalah menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis maka diketahui bahwa NPL dan LDR berpengaruh negatif signifikan terhadap profitabilitas (ROA), sedangkan CAR berpengaruh positif signifikan terhadap profitabilitas (ROA).

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Research Use ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) <(1,984) and not significant (0,348)> (0,05) to loyalty. (2)) Commitment has positive (8,218)> (1,984) and significant (0,000) <(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)> (1,984) and significant (0,017) <(0,05) effect on loyalty. (4) Reliability negatively (-1.570) <(1,984) and insignificant 0, 120> 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)> t table (1,984) and significant (0,000) <(0,05) to loyalty. (6) Warranty has positive effect (1,199) <(1,984) and insignificant 0, 234> 0,05 to loyalty. (7) Empathy has positive effect (186) <(1,984) and insignificant 0, 853> 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

scholarly journals PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN

2020 ◽  
Vol 4 (1) ◽  
pp. 93-106
Author(s):  
Putu Kepramareni ◽  
Ida Ayu Nyoman Yuliastuti ◽  
Ni Wayan Ari Suarningsih
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Corporate Tax ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Positive Effect

Abstrak   Tax avoidance  merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance  perusahaan.   Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance   Abstract   Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance.   Keywords: profitability, executive character, family ownership and tax avoidance

scholarly journals Analisis Tentang Pengaruh Budaya Kerja, Komitmen Organisasi, Dan Standar Prosedur Operasional Terhadap Produktivitas Kerja Karyawan (Studi Kasus di PT Kimia Farma Apotek Tbk (Persero) Wilayah Bandung Timur)

2019 ◽  
Vol 1 (2) ◽  
pp. 95-106
Author(s):  
Kosasih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Work Productivity ◽  
Multiple Linear Regression Analysis ◽  
Work Culture ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence through data analysis of the influence of work culture, organizational commitment, and strandar operational procedures on employee work productivity at PT Kimia Farma Apotek Tbk (Persero) East Bandung Region. The research method used in this research is descriptive and verifikatif method with quantitative approach and using multiple linear regression analysis. Technique of collecting data that is used is by observation at 6 pharmacy chemical pharmacy of East Bandung area through questionnaires completed by interview. the esult of this study indicate that both partially and simultaneously between work culture, organizational commitment and standart operational process have a positive effect on employee work productivity. It means that the more work culture organizational commitment, and ordinary operational procedures, will make the work productivity of employees more and more tense. As well as the most dominant most affecting work productivity is comitment organization, meaning with high organizational commitment, automatically employees will work hard for the company, proud of the company and have good emission ties the company.

scholarly journals Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih

2021 ◽  
Vol 4 (2) ◽  
pp. 731-740
Author(s):  
Ester Meafrida Wati Pasaribu ◽  
Nanu Hasanuh
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Operating Costs ◽  
Net Income ◽  
Analysis Method ◽  
Operational Costs

The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income Keywords: Production Costs, Operational Costs, and Net Profits

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