DETERMINAN PENGUNGKAPAN INFORMASI INKLUSI KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran bank, reputasi, profitabilitas, aktivitas sosial terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel menggunakan alat penelitian Eviews 10. Hasil penelitan ini menunjukkan bahwa secara parsial, variabel ukuran bank, reputasi, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan. sedangkan profitabilitas berpengaruh negatif signifikan terhadap pengungkapan informasi inklusi keuangan. Secara simultan, variabel ukuran bank, reputasi, profitabilitas, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019. Kata Kunci: Ukuran bank, reputasi, profitabilitas, aktivitas sosial, pengungkapan informasi inklusi keuangan. ABSTRACTThis study aims to determine the effect of bank size, reputation, profitability, social activity on financial inclusion information disclosure of sharia commercial banks in Indonesia from 2015 to 2019 partially and simultaneously. This study uses a quantitative method with panel data regression analysis with Eviews 10. The results of this study indicate that partially, the variables of bank size, reputation, social activity have a significant positive effect on financial inclusion information disclosure. While profitability has a significant negative effect on financial inclusion information disclosure. Simultaneously, the variables of bank size, reputation, profitability, social activity have a significant positive effect on financial inclusion information disclosure of sharia commercial banks in Indonesia from 2015 to 2019.Keywords: bank size, reputation, profitability, social activity, financial inclusion information disclosure.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol8iss20211pp76-84 ◽

2021 ◽

Vol 8 (1) ◽

pp. 76

Author(s):

Rolista Dwi Oktavia ◽

Nisful Laila

Keyword(s):

Panel Data ◽

Financial Reporting ◽

Commercial Banks ◽

The Internet ◽

Significant Positive Effect ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Regression Techniques ◽

Positive Effect

ABSTRAKTujuan dari penelitian ini untuk mengetahui pengaruh ukuran bank, profitabilitas, leverage, likuiditas terhadap internet financial reporting pada bank umum syariah di Indonesia secara parsial dan simultan. Menggunakan pendekatan kuantitatif dengan teknik regresi data panel. Serta pupulasi yang digunakan ialah Bank Umum Syariah di Indonesia. Dengan penilaian internet financial reporting menggunakan 45 indikator. Hasil yang didapatkan menunjukkan secara parsial ukuran bank, profitabilitas, leverage, berpengaruh positif signifikan, sedangkan likuiditas berpengaruh negatif signifikan terhadap internet financial reporting. Secara simultan ukuran bank, profitabilitas, leverage, likuiditas berpengaruh positif signifikan terhadap internet financial reporting pada bank umum syariah di Indonesia.Kata Kunci: Ukuran bank, profitabilitas, leverage, likuiditas, internet financial reporting. ABSTRACTThe purpose of this study is to determine the effect of bank size, profitability, leverage, liquidity on internet financial reporting of sharia commercial banks in Indonesia partially and simultaneously. Using a quantitative approach with panel data regression techniques. As well as the population used is Sharia Commercial Banks in Indonesia. The internet financial reporting assessment uses 45 indicators. The results obtained show that partially bank size, profitability, leverage, have a significant positive effect, while liquidity has a significant negative effect on internet financial reporting. Simultaneously, bank size, profitability, leverage, liquidity have a significant positive effect on internet financial reporting at sharia commercial banks in Indonesia.Keywords: Bank size, profitability, leverage, liquidity, internet financial reporting.ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA

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PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK

INFO ARTHA ◽

10.31092/jia.v3i1.563 ◽

2019 ◽

Vol 3 (1) ◽

pp. 55-65 ◽

Cited By ~ 1

Author(s):

Rahadi Nugroho ◽

Devandanny Rosidy

Keyword(s):

Quantitative Method ◽

Sampling Method ◽

Stock Exchange ◽

The Other ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

ABSTRACTThis study aims to analyze the effect of proportion of independent commissioner and executive’s compensation on tax aggressiveness. This research uses quantitative method by using panel data regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange in the year 2014 - 2017. The sample was selected by using purposive sampling method and acquired 59 firms and 236 observations. The result of this study indicates that executive’s compensation has negative effect on tax aggressiveness. On the other hand, Proportion of independent commissioner has positive effect on tax aggressiveness.. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah seluruh perusahaan sektor jasa keuangan yang terdaftar di Bursa Efek Indonesia dalam periode 2014 sampai dengan 2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 59 perusahaan dan 236 observasi. Penelitian ini menyimpulkan kompensasi eksekutif berpengaruh negatif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen berpengaruh positif terhadap agresivitas pajak.

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Pengaruh Ukuran Perusahaan, Pro Fitabilitas dan Opini Audit Terhadap Audit Delay Pada Sektor Pertambangan dan Mineral di BEI 2013-2019

Jurnal Ilmiah Pendidikan Scholastic ◽

10.36057/jips.v5i1.458 ◽

2021 ◽

Vol 5 (1) ◽

pp. 106-115

Author(s):

Annisa Annisa ◽

Sisi Sartika

Keyword(s):

Panel Data ◽

Significant Positive Effect ◽

Audit Opinion ◽

Purposive Sampling ◽

Mineral Sector ◽

Significant Negative Effect ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

This research aims to test the company's size, profitability and audit opinion on audit delay in the mining and mineral sector in IDX. This study used samples in the mining and mineral sector in IDX 2013-2019. Based on purposive sampling, the number of mining and mineral companies used in the research sample is as many as 9 companies. Hypothetical testing using panel data regression using the E Views 8.0 program. The results showed that the size of the company had a significant positive effect on audit delay, profitability had no effect on audit delay and audit opinion had a significant negative effect on audit delay.

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THE FACTORS THAT AFFECT ZIS FUNDRAISING ON ZAKAT MANAGEMENT ORGANIZATION IN 2016-2019

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol8iss20215pp559-569 ◽

2021 ◽

Vol 8 (5) ◽

pp. 559

Author(s):

Dwi Rizka Rahmawati ◽

Dina Fitrisia Septiarini

Keyword(s):

Panel Data ◽

Accounting Standards ◽

Financial Statements ◽

Significant Positive Effect ◽

Contribution Margin ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

ABSTRAKStudi ini bertujuan untuk menganalisis pengaruh penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS oleh OPZ pada tahun 2016-2019. Studi ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel dengan pengambilan sampel menggunakan purposive sampling. Penelitian ini menemukan bahwa secara parsial, pengaruh penerapan PSAK 109 pada laporan keuangan terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif tidak signifikan. Pengaruh penyaluran dana ZIS terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif signifikan. Pengaruh rasio penggunaan dana amil dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS ole OPZ berpengaruh negatif tidak signifikan. Sedangkan secara simultan, penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil berpengaruh secara signifikan terhadap penghimpunan dana ZIS oleh OPZ tahun 2016-2019. Penelitian ini diharapkan bisa meningkatkan kinerja amil dan bisa lebih menerapkan standar akuntansi dalam pencatatan keuangannya. Bagi regulator bisa digunakan sebagai acuan dalam menetapkan besaran bagian dana amil.Kata Kunci: PSAK 109, Penghimpunan Dana ZIS, Penyaluran Dana ZIS, Rasio Dana Amil ABSTRACTThe purpose of this study is to analyze the effect of the application of PSAK 109 on financial statements, the distribution of ZIS funds, the ratio of the use of amil funds, and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ in 2016-2019. This study uses a quantitative approach with panel data regression with purposive sampling. This study found that partially the effect of the application of PSAK 109 on the financial statements on the ZIS fundraising by OPZ has positive effect but insignificant. The effect of the distribution of ZIS funds on the ZIS fundraising by OPZ has a significant positive effect. The effect of the ratio of the use of amil funds and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ has a negative effect and insignificant. Yet, simultaneously, the application of PSAK 109 in financial statements, distribution of ZIS funds, ratio of use of amil funds, and ratio of contribution margin of amil funds significantly affects the ZIS fundraising by OPZ in 2016-2019. This research is expected to improve the performance of amil and the amil is able to better apply accounting standards in their financial records. For regulators, this can be used as a reference in determining the portion of fund for the amil.Keywords: PSAK 109, ZIS Fundraising, Distribution of ZIS Funds, Amil Fund Ratio

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Analisis produktivitas tenaga kerja sektor pertanian di Sumatera

Jurnal Paradigma Ekonomika ◽

10.22437/paradigma.v12i2.3940 ◽

2017 ◽

Vol 12 (2) ◽

pp. 49-56

Author(s):

Awina Oktavia ◽

Zulfanetti Zulfanetti ◽

Yulmardi Yulmardi

Keyword(s):

Exchange Rate ◽

Panel Data ◽

Regression Model ◽

Labor Productivity ◽

Agricultural Sector ◽

Significant Positive Effect ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

The aims of this study was to analyze the effect of education and the exchange rate of farmers on the level of labor productivity in the agricultural sector in Sumatra. The data used is panel data of provinces in Sumatra during 2010-2014. The analysis used a panel data regression model. The results showed that education had significant positive effect, while the farmer exchange rate had a significant negative effect on the level of agricultural sector labor productivity in Sumatra.

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Faktor-Faktor yang Mempengaruhi Kinerja Reksadana Syariah di Indonesia dan Malaysia

Jurnal Samudra Ekonomi dan Bisnis ◽

10.33059/jseb.v12i2.2556 ◽

2021 ◽

Vol 12 (2) ◽

pp. 154-167

Author(s):

Rifqi Muhammad ◽

Imtinani Arifah ◽

Peni Nugraheni

Keyword(s):

Mutual Funds ◽

Mutual Fund ◽

Statistical Tests ◽

Regression Method ◽

Operational Performance ◽

Significant Positive Effect ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

The study aims to examine the effect of operational performance, age, and size of mutual fund, on the performance of Islamic mutual funds in Indonesia and Malaysia. The data used collected from the monthly reports of Islamic mutual funds for the period 2016-2018, and then analyzed using panel data regression method. The total number of data was 44 from Indonesia and 46 from Malaysia. The results of statistical tests show that the operational performance and size of Islamic mutual funds have no effect on the performance of Islamic mutual funds both in Indonesia and in Malaysia. Meanwhile, the age of mutual funds is proven to have a significant negative effect on the performance of Islamic mutual funds in Indonesia, but on the contrary it is identified as having a significant positive effect on the performance of Islamic mutual funds in Malaysia. Furthermore, this study did not find any significant differences between the performance of Islamic mutual funds in Indonesia and Malaysia

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PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS TERHADAP KINERJA KEUANGAN YANG DIMODERASI INFLASI

Jurnal Muara Ilmu Ekonomi dan Bisnis ◽

10.24912/jmieb.v2i2.1757 ◽

2019 ◽

Vol 2 (2) ◽

pp. 483

Author(s):

Cindhy Dahlia

Keyword(s):

Panel Data ◽

Capital Structure ◽

Financial Performance ◽

Firm Size ◽

Significant Positive Effect ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

The Relationship ◽

Positive Effect

This study aims to obtain empirical evidence on the effect of capital structure, firm size, liquidity of financial performance and inflation as a moderating variable. The number of sample companies used in this study is 168 non financial companies period from 2012 to 2016. The results of this study indicate that on the capital structure have a significant negative effect of financial performance, firm size have a significant positive effect of financial performance, and liquidity have an non significant and positive effect of financial performance. Data were analyzed using panel data regression. Based on the analysis of regression panel data, we concluded that the inflation proved to have a pure moderating influence on the relationship between liquidity of the financial performance. Keyword: Capital Structure, Firm Size, Liquidity, Inflation, Financial performanceAbstrakPenelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh struktur modal, ukuran perusahaan, likuiditas terhadap kinerja keuangan yang dimoderasi oleh inflasi. Jumlah sampel perusahaan yang digunakan dalam penelitian ini adalah 168 perusahaan non keuangan tahun 2012-2016. Hasil penelitian ini menunjukkan struktur modal berpengaruh negatif dan signifikan terhadap kinerja keuangan, ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan, likuiditas berpengaruh positif dan tidak signifikan terhadap kinerja keuangan. Data yang dianalisis menggunakan regresi data panel. Berdasarkan analisis regresi data panel, dapat disimpulkan bahwa inflasi sebagai variabel pure moderating antara pengaruh likuditas terhadap kinerja keuangan.Keyword: struktur modal, ukuran perusahaan, likuiditas, inflasi, kinerja keuangan

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A Study of Multilayered Profitability Analysis by Using DuPont Model: Evidence from Indian Pharmaceutical Industry

Global Business Review ◽

10.1177/0972150921993056 ◽

2021 ◽

pp. 097215092199305

Author(s):

Pinku Paul

Keyword(s):

Panel Data ◽

Pharmaceutical Industry ◽

Profit Margin ◽

Pharmaceutical Firms ◽

Sustainable Performance ◽

Profitability Analysis ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

Profitability is used as a prime indicator to measure the sustainable performance of an organization. The current study made an attempt to apply the DuPont model to investigate the multilevel profitability determinants for the pharmaceutical industry of India. The study also estimates an empirical model to predict the association of profitability with factors such as profit margin, asset utilization, leverage, interest load and tax load of firms in the pharmaceutical industry of India. For this purpose, a dataset for 170 companies from 2010–2011 to 2018–2019 was analysed initially by using panel data regression followed by stepwise panel data regression. The study successfully applied and tested the DuPont model with respect to the firms of the pharmaceutical industry in India. It was found that the factors such as profit margin, asset utilization and leverage had a significant positive effect on the firms’ profitability and the factor interest load had a significant negative effect on the firms’ profitability. The tax load does not have an impact on the profitability of the pharmaceutical firms in India. These findings are expected to provide a guide for understanding the profitability of the firms in a better way.

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Profitabilitas menjadi pemediasi untuk variabel yang mempengaruhi struktur modal (Studi pada Bank Umum Syariah di Indonesia periode 2016-2020)

JURNAL EKONOMI DAN BISNIS ISLAM ◽

10.32505/j-ebis.v6i2.3266 ◽

2021 ◽

pp. 160-187

Author(s):

Indah Lestari

Keyword(s):

Capital Structure ◽

Commercial Banks ◽

Sampling Technique ◽

Significant Positive Effect ◽

Tax Shield ◽

Significant Negative Effect ◽

Growth Opportunity ◽

Negative Effect ◽

Debt Tax Shield ◽

Positive Effect

The purpose of this study is to find out and analyze whether there is an Influence of Liquidity, Growth Opportunity, Asset Structure, and Non Debt Tax Shield on Capital Structure with Profitability as an Intervening Variable in Islamic Commercial Banks Registered at OJK 2016-2020 ". This research is a quantitative research using data sources derived from secondary data, namely the annual report. The sampling technique used in this research is purposive sampling technique. Of the 14 Islamic commercial banks registered with the OJK, only 11 are in accordance with the sample criteria in this study. This study uses the Eviews 9 application as a tool for data processing. The analytical methods used in this research are stationarity test, panel data regression model test, classical assumption test, regression test, and path analysis test. The results obtained in this study are liquidity has a significant negative effect on capital structure. Growth opportunity and asset structure have a significant positive effect on capital structure. Meanwhile, the non-debt tax shield and profitability variables have no significant positive effect on capital structure. Liquidity has no significant negative effect on profitability, growth opportunity has no significant positive effect on profitability. Asset structure has a significant positive effect on profitability, while non-debt tax shield has a significant negative effect on capital structure. From the results of the path analysis conducted in this study, profitability was not able to mediate the variables of liquidity, growth opportunity, and non-debt tax shield on capital structure, but for the asset structure variable profitability was able to mediate the influence of asset structure on capital structure.

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PENGARUH MASA KERJA, PELATIHAN, DAN NILAI KETETAPAN PAJAK TERHADAP KUALITAS KEPUTUSAN KEBERATAN

Jurnal Pajak dan Keuangan Negara (PKN) ◽

10.31092/jpkn.v1i2.790 ◽

2020 ◽

Vol 1 (2) ◽

pp. 73-80

Author(s):

Amardianto Arham ◽

Budhi Mulia Cipta ◽

Ragil Novitasari

Keyword(s):

Quantitative Method ◽

Significant Positive Effect ◽

Purposive Sampling ◽

Significant Negative Effect ◽

Tax Assessment ◽

Negative Effect ◽

Positive Effect

The purpose of this study is to analyze the effect of tenure, training, and the value of tax assessments on the quality of objection decisions. This study uses a quantitative method with purposive sampling. The results of this study indicate that the tenure does not affect the quality of the objection decision, training has a significant positive effect on the quality of the objection decisions, and the value of the tax assessment has a significant negative effect on the quality of the objection decision. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh masa kerja, pelatihan, dan nilai ketetapan pajak terhadap kualitas keputusan keberatan. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa masa kerja tidak berpengaruh terhadap kualitas keputusan keberatan, pelatihan berpengaruh positif signifikan terhadap kualitas keputusan keberatan, dan nilai ketetapan pajak berpengaruh negatif signifikan terhadap kualitas keputusan keberatan.

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