scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MURABAHAH DAN PENGARUHNYA TERHADAP RETURN ON ASSET (ROA)

Performance ◽  
2017 ◽  
Vol 24 (1) ◽  
pp. 74
Author(s):  
Firmansyah Romadhona
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Sampling Method ◽  
Operating Income ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This research is an analysis on Sharia Rural Banking (BPRS) Listed on Otoritas Jasa Keuangan website (www.ojk.go.id) during Year 2012 – 2015. The research entitled “Analysis variables that influence Murabahah Financing and influence to Return on Asset (Study on Sharia Rural Banking  on Indonesia during Year 2012 – 2015)”. The purpose of this research is to analyze the influence of non performing financing, wadiah savings, financing to deposit ratio, operating expenses operating income toward murabahah financing and influence to return on asset. This research used panel data regression analysis as model to test the hypothesis. The population in this research was Sharia Rural Banking (BPRS) on Indonesia during Year 2012 – 2015 consisting of 168 banks. While the samples of this research were taken by purposive sampling method which were 25 banks. The result of this research showed that: (1) non performing financing has no effect toward murabahah financing, (2) wadiah savings had positive effect toward murabahah financing, (3) financing to deposit ratio has no effect toward murabahah financing, (4 operating expenses operating income had negative effect toward murabahah financing, (5 murabahah financing had positive effect toward return on asset. Implication based on result of this research was the management need to increase wadiah savings and need to decrease operating expenses operating income because it can increase the murabahah financing. The management also needs to increase murabahah financing, because it is in this research is proven to increase the return on asset.

scholarly journals Pengaruh Inflasi, Kurs Dan Modal Kerja Terhadap Laba Perusahaan Perbankan

2020 ◽  
Vol 2 (1) ◽  
pp. 261
Author(s):  
Silvia Meiliana ◽  
Nuryasman M. N.
Keyword(s):  
Panel Data ◽  
Exchange Rates ◽  
Sampling Method ◽  
Working Capital ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

The purpose of this research is to examine whether (1) inflation effect to banking profits (2) exchange rates effect to banking profits (3) working capital effects to banking profits. Data collection was done by purposive sampling method, so that 38 banking companies were collected. Data analysis techniques using panel data regression analysis techniques. Data is processed using Eviews 10.0. The results of this study indicate that inflation and working capital have a positive effect to profit. Meanwhile, the exchange rate has a negative effect to profit. Penelitian ini bertujuan untuk menguji apakah (1) inflasi berpengaruh terhadap laba perbankan (2) kurs berpengaruh terhadap laba perbankan (3) modal kerja berpengaruh terhadap laba perbankan. Data diambil dengan metode purposive sampling, sehingga terkumpul 38 perusahaan perbankan. Teknik analisis data menggunakan teknik analisis regresi data panel. Data diolah dengan menggunakan Eviews 10.0. Hasil penelitian ini menunjukkan bahwa  inflasi dan modal kerja mempunyai pengaruh positif terhadap laba. Sedangkan, kurs mempunyai pengaruh negatif terhadap laba.

scholarly journals PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK

INFO ARTHA ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 55-65 ◽  
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. 

scholarly journals PENGARUH TINGKAT KESEHATAN BANK TERHADAP ROA dan ROE BANK UMUM SYARIAH PERIODE 2012-2018

2021 ◽  
Vol 8 (2) ◽  
pp. 127
Author(s):  
Ma'shumatul Kurnia ◽  
Dian Filianti
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Lagrange Multiplier ◽  
Return On Assets ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect

ABSTRAKPenelitian ini bertujuan untuk mengetahui kesehatan perbankan yang diwakili oleh GCG, CSR, FDR, dan BOPO terhadap return on assets (ROA), dan return on equity (ROE) BUS periode 2012-2018. Data yang digunakan adalah data tahunan yang diperoleh dari website resmi masing-masing sampel Bank Umum Syariah. Pemilihan sampel menggunakan metode purposive sampling. Metode penelitian ini menggunakan dua kali analisis regresi data panel dengan pemilihan model regresi data panel yang tepat melalui 3 uji yaitu uji chow, uji hausman, dan uji lagrange multiplier. Hasil penelitian pada analisis regresi pertama menunjukkan bahwa variabel GCG, CSR, dan FDR tidak berpengaruh signifikan terhadap ROA, sedangkan variabel BOPO berpengaruh negatif signifikan terhadap ROA. Kemudian pada analisis regresi kedua menunjukkan bahwa variabel GCG dan FDR tidak berpengaruh signifikan terhadap ROE, variabel CSR dan BOPO berpengaruh negatif signifikan terhadap ROE. Sedangkan secara simultan (bersama-sama) variabel GCG, CSR, FDR dan BOPO berpengaruh signifikan terhadap profitabilitas Bank Umum SyariahKata Kunci: Tingkat Kesehatan Bank, CSR, BOPO, Profitabilitas. ABSTRACTThis study aims to determine the health of banking represented by the GCG, CSR, FDR, and BOPO on return on assets (ROA), dan return on equity (ROE) BUS for the period 2012-2018. The data used was annual data obtained from the official website of each sample of the Syariah Commercial Bank. The sample selection used a purposive sampling method, where there were 5 samples. This research method used two-panel data regression analysis by selecting the right panel data regression model through 3 tests, namely chow test, Hausman test, and Lagrange multiplier test.  The results of the research in the first regression analysis showed that the GCG, CSR, and FDR variables had no significant effect on ROA, while the BOPO variable had a significant negative effect on ROA. Then the second regression analysis shows that the GCG and FDR variables do not have a significant effect on ROE, the CSR and BOPO variables have a significant negative effect on ROE. Meanwhile, simultaneously (together) the GCG, CSR, FDR and BOPO variables have a significant effect on the profitability of Islamic Commercial Banks.Keywords: Bank Health Level, CSR, BOPO, Profitability.

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

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.

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

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

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang

2020 ◽  
Vol 5 (2) ◽  
pp. 83
Author(s):  
Suci Meta Saputri ◽  
Widi Hariyanti ◽  
Yunus Harjito
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect ◽  
Company Growth ◽  
Debt Policy ◽  
Positive Effect

This study aims to analyze the effect of profitability, liquidity, asset structure and company growth on debt policy. The sample in this study amounted to 490 samples obtained from 98 companies for 5 years with purposive sampling method. The data analysis technique used in this research is panel data regression analysis technique which is processed using Eviews 9 software.The results show that profitability and liquidity have a negative effect on debt policy, while asset structure has no effect on debt policy, and company growth has a positive effect on debt policy. debt policy.

scholarly journals Pengaruh DER, PER dan ROA Terhadap PBV Pada Industri Perbankan

2019 ◽  
Vol 24 (2) ◽  
pp. 242
Author(s):  
Iwan Firdaus
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Sampling Method ◽  
Banking Industry ◽  
Stock Exchange ◽  
Sample Selection ◽  
Fixed Effect ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression

This research is to find out the influence of DER, PER and ROA to PBV in the banking industry published on Indonesia Stock Exchange for the period 2013-2017. Sample selection with purposive sampling method as many as 21 companies, totaling 105 data. The method used in this research is panel data regression analysis and it is found that the more appropriate model used is fixed effect. From result of research got value of adjusted R-Square equal to 15.86%. Partially show that DER, PER variable have positive and significant effect on PBV. ROA variable partially have positive and no significant effect to PBV.

scholarly journals PENGARUH CAR, LDR DAN BOPO TERHADAP ROA PERUSAHAAN PERBANKAN KONVENSIONAL DI BEI

2020 ◽  
Vol 5 (2) ◽  
pp. 196-210
Author(s):  
Agus Boice Hutagalung ◽  
Muslimin Muslimin ◽  
Enki P Nainggolan
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Sampling Method ◽  
Stock Exchange ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Capital Adequacy Ratio ◽  
Data Regression

 This study aims to determine the effect of Capital Adequacy Ratio, Loan to Deposit Ratio, and BOPO simultaneously and partially on Return On Assets of Conventional Banking Companies in the Indonesia Stock Exchange. The population in this study were 42 conventional banking companies listed on the Indonesia Stock Exchange. Sampling was carried out by purposive sampling method with the aim of obtaining samples in accordance with the research objectives and from the number of samples taken as many as 11 companies. The analytical method used in this study is panel data regression analysis. The results of this study indicate that during the period 2012-2016 (1) simultaneously CAR, LDR and BOPO had a significant effect on ROA in conventional banking companies listed on the IDX, (2) CAR partially had no significant effect on ROA, (3) LDR partially no significant effect on ROA, (4) BOPO partially has a significant effect on ROA of conventional banking companies on the Indonesia Stock Exchange. Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequacy Ratio, Loan to Deposit Ratio, dan BOPO secara serempak dan parsial terhadap Return On Assets Perusahaan Perbankan Konvensional di Bursa Efek Indonesia. Populasi dalam penelitian ini sebanyak 42 perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel dilakukan dengan metode purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan tujuan penelitian dan dari jumlah yang ada maka diambil sampel sebanyak 11 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel. Hasil dari penelitian ini menunjukkan bahwa selama periode 2012-2016 (1) secara simultan CAR, LDR dan BOPO berpengaruh signifikan terhadap ROA pada perusahaan perbankan konvensional yang terdaftar di BEI, (2) CAR secara parsial tidak berpengaruh signifikan terhadap ROA, (3) LDR secara parsial tidak berpengaruh signifikan terhadap ROA, (4) BOPO secara parsial berpengaruh signifikan terhadap ROA perusahaan perbankan konvensional di Bursa Efek Indonesia.

scholarly journals Analisis penerimaan pajak bumi dan bangunan-P2 serta pengaruhnya terhadap pendapatan daerah Kabupaten/Kota di Provinsi Jambi

2020 ◽  
Vol 15 (2) ◽  
pp. 183-196
Author(s):  
Budi Setiawan ◽  
M. Rachmad R ◽  
Arman Delis
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Panel Data ◽  
Cross Section ◽  
Secondary Data ◽  
Simple Linear Regression ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyze the determinants of PBB-P2 revenue, to determine the effect of PBB-P2 revenue on regional revenue and to formulate strategies for increasing PBB-P2 revenue in Jambi Province. The data used in this study is secondary data with the type of Time series 2014-2018 data and Cross Section 11 districts/cities that come from the Central Statistics Agency and Regency / City BPPRD. This study uses Panel Data Regression Analysis and uses Simple Linear Regression using the E-Views 8.0 tool. The results of this study indicate that PBB-P2 always increases every year. From the results of panel data regression analysis, the results show that investment, economic growth, and taxpayers together have a significant effect on PBB-P2 with an R square value of 0.924, the Prob value (F- statistic) 0,000 and the F-statistic value is 26,556. The effect of investment on PBB-P2 has a positive effect, which means that if investment increases, PBB-P2 will also experience an increase. Economic growth and taxpayers will have a negative effect on PBB-P2 which means that the increase in PBB-P2 will decrease the economic growth and taxpayers.

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

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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