scholarly journals RETURN ON ASSETS DAN DETERMINASI FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA BUS NON DEVISA PERIODE 2018-2019)

2021 ◽  
Vol 1 (2) ◽  
pp. 135-151
Author(s):  
Nikmatul Azizah ◽  
Agung Eko Purwana
Keyword(s):  
Commercial Bank ◽  
Foreign Exchange ◽  
Quantitative Research ◽  
Revenue Sharing ◽  
Financial Statements ◽  
Return On Assets ◽  
Regression Methods ◽  
Panel Data Regression ◽  
Data Regression ◽  
Financing And Investment

Return on Assets (ROA) is important for banks. This is because ROA can be used to measure a bank's ability to make profits in general. In the period 2018-2019 there were problems in the financial statements where when Murabahah Financing and Revenue Sharing Financing increased ROA decreased and when NOM increased ROA decreased. The purpose of this study tested the effect of murabahah financing, revenue sharing financing and NOM on ROA on Bank Uumum Syariah Non-Foreign Exchange. The novelty of this research is in the form of research methods used, which have never previously been used with murabahah financing variables, revenue sharing financing and NOM together. This research is a type of quantitative research with panel data regression methods. The sample used amounted to 4 from Non-Foreign Exchange Sharia Commercial Banks using quarterly data for the period 2018-2019. The findings in this study stated that murabahah financing, revenue sharing and NOM partially had no effect on ROA. However, together murabahah financing, revenue sharing financing and NOM affect ROA. The amount of influence given by the three variables to the ROA is 95.34%. Non-Foreign Exchange Sharia Commercial Bank can increase bank profits and maintain bank stability in financing and investment by increasing the three variables together. Return on Assets (ROA) merupakan sesuatu yang penting bagi Bank. Hal ini dikarenakan ROA dapat digunakan untuk mengukur kemampuan bank dalam memperoleh keuntungan secara umum. Pada periode tahun 2018-2019 ditemukan permasalahan pada laporan keuangan dimana ketika Pembiayaan Murabahah dan Pembiayaan Bagi Hasil meningkat ROA menurun dan ketika NOM meningkat ROA mengalami penurunan. Tujuan penelitian ini menguji pengaruh pembiayaan murabahah, pembiayaan bagi hasil dan NOM terhadap ROA pada Bank Uumum Syariah Non Devisa. Kebaruan dari penelitian ini berupa metode penelitian yang digunakan, yang sebelumnya belum pernah digunakan dengan variabel pembiayaan murabahah, pembiayaan bagi hasil dan NOM secara bersama-sama. Penelitian ini berjenis penelitian kuantitatif dengan metode regresi data panel. Sampel yang digunakan berjumlah 4 dari Bank Umum Syariah Non Devisa dengan menggunakan data triwulan periode 2018-2019. Hasil penemuan dalam penelitian ini menyatakan bahwa pembiayaan murabahah, pembiyaan bagi hasil dan NOM secara parsial tidak berpengaruh terhadap ROA. Akan tetapi secara bersama-sama pembiayaan murabahah, pembiayaan bagi hasil dan NOM berpengaruh terhadap ROA. Besarnya perngaruh yang diberikan ketiga varibel tersebut terhadap ROA sebesar 95,34%. Bank Umum Syariah Non Devisa dapat meningkatkan keuntungan bank dan menjaga kestabilan bank dalam melakukan pembiayaan maupun investasi dengan meningkatkan ketiga variable tersebut secara bersama-sama.

scholarly journals Effect of Company Performance on Sharia Commercial Bank Executive Compensation in Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 483
Author(s):  
Mahfud Asyari ◽  
Firna Hayyu Nindya Maritsa
Keyword(s):  
Executive Compensation ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Company Performance ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Data Regression ◽  
Bank Executives ◽  
The Relationship

After the disclosure of data from companies, research on executive compensation began to develop. Several studies on executive compensation in banking found that the determination of compensation is positively related to company performance. This research aims to determine the relationship between company performance and executive compensation of Islamic Commercial Bank’s  in Indonesia. Company performance is proxied by Return on Assets (ROA). This study uses a sample of Islamic Commercial Banks because they have very good performance growth and currently only have a market share of 6.18% compared to the national financial market so they still have the potential to experience growth.  Furthermore, sample used 14 Islamic commercial banks registered with the OJK during 2014-2019. The research method used panel data regression analysis. The results showed that the performance of Islamic Commercial Bank’s has an effect on executive compensation. Islamic Commercial Bank Executives have an obligation to improve company performance (ROA) because it affects the compensation received by the executive.

scholarly journals CAPITAL ADEQUACY RATIO, LOAN DEPOSIT RATIO DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS

2017 ◽  
Vol 9 (2) ◽  
pp. 88-93
Author(s):  
Alfian Agus Putranto ◽  
Farida Titik Kristanti ◽  
Dewa Mahardika
Keyword(s):  
Commercial Bank ◽  
Stock Exchange ◽  
Sample Selection ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Capital Adequacy Ratio ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

ROA is used to measure the ability of the bank’s management in obtaining the overall profit of the total assets owned. This study aims to examine the influence of Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL). Profitability is proxied by Return on Assets (ROA) in Commercial Bank listed on Indonesia Stock Exchange (BEI) in the period of 2011-2015. The population in this study are the commercial bank listed on the Stock Exchange. Sample selection technique used is purposive sampling and acquired 31 commercial banks with the 2011-2015 study period. Methods of data analysis is panel data regression analysis. The results showed that simultaneous Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL) have a significant effect on profitability. While partially, Capital Adequacy Ratio (CAR) significant positive effect, Non Performing Loan (NPL) significant negative effect, while Loan Deposit Ratio (LDR) has no effect on profitability.

scholarly journals Bank Size, Capital Buffer, Efficiency, and Liquidity Risk in Indonesia Banking Industry

2020 ◽  
Vol 5 (6) ◽  
pp. 1177-1183
Author(s):  
Lasty Agustuty ◽  
Abdul Rakhman Laba ◽  
Muhammad Ali ◽  
Muhammad Sobarsyah
Keyword(s):  
Data Analysis ◽  
Commercial Bank ◽  
Significant Influence ◽  
Banking Industry ◽  
Liquidity Risk ◽  
Financial Statements ◽  
Risk Capital ◽  
Analysis Techniques ◽  
Panel Data Regression ◽  
Data Regression

The purpose of this study is to obtain empirical evidence of the influence of bank size, capital buffer and efficiency on liquidity risk. The research sample is a Conventional Commercial Bank that has a bank asset ratio value above 2% of total national banking assets and publishes financial statements in full during 2004-2019. Data analysis techniques in this study are panel data regression of EViews software. The results showed that bank size has a positive and significant influence on liquidity risk. Capital buffer has a positive and significant influence on liquidity risk. Efficiency that measured byBOPO ratio have a positive and significant influence on liquidity risk.

scholarly journals PENGARUH DEBT TO EQUITY RATIO (DER) DAN DEBT TO ASSET RATIO (DAR) TERHADAP KINERJA PERUSAHAAN DI SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 1 (2) ◽  
pp. 157-163
Author(s):  
Azzalia Feronicha Wianta Efendi ◽  
Seto Sulaksono Adi Wibowo
Keyword(s):  
Capital Structure ◽  
Stock Prices ◽  
Financial Statements ◽  
Company Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Panel Data Regression ◽  
Data Regression ◽  
Equity Ratio ◽  
Operational Activities

Comparison between self-capital and foreign capital structured in capital structure into an instrument used by companies to plan and take debt usage policies in maximizing  profits and stock prices company.  Banking  in  conducting  its  operational  activities  must  have  a  large  enough  capital  and  well structured,  in  order  to  avoid  the  financial  problems. To  attract  investors,  banks  are  urged  to  improve their  performance  that  can  be  assessed  from  bank  financial  statements  in  providing  information  to investors. This study aims to determine the partial influence of capital structure proxyed with leverage ratios those are Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) to company performance seen from its profitability with Return on Asset (ROA) and Return on Equity (ROE) of banking companies for 3 years. This study used a sample of 30 banks for 3 years from 2013-2015 by using panel data regression analysis.  The  results  showed  partially  DER  variables  affect  the  ROA  and  ROE,  and  partially  DAR variables  affect  the  ROA  and  no  effect  on  ROE.  This  study  is  limited  to  a  banking  company  only  and within  3  years,  it  should  be  able  to  use  other  corporate  sectors  and  longer  periods  of  time.  Further research is expected to add research variables, corporate sectors, samples and add to the study period. Keywords:  Capital Structure, Banking, Corporate Performance, Leverage, Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Return on Assets (ROA), Return on Equity (ROE)

scholarly journals Faktor-Faktor Yang Berpengaruh Terhadap Pengungkapan Islamic Social Reportingpada Perbankan Syari’ah Indonesia Periode 2011 – 2015

2018 ◽  
Vol 10 (2) ◽  
Author(s):  
Arry - Eksandy ◽  
M. Zulman Hakim
Keyword(s):  
Commercial Bank ◽  
Firm Size ◽  
Sampling Technique ◽  
Social Reporting ◽  
Analysis Method ◽  
Return On Assets ◽  
Analysis Techniques ◽  
Panel Data Regression ◽  
Content Analysis Method ◽  
Data Regression

This study aims to determine the effect of Firm Size, Profitability and Leverage on the Disclosure of Islamic Social Reporting (ISR). Firm size is measured by Logaritma Natural (Ln) Total Assets, Profitability is measured by Return on Assets (ROA), Leverage is measured by Debt to Assets Ratio (DAR) and Disclosure of Islamic Social Reporting (ISR) is measured by the ISR Index.The population in this study is all sharia banking in the form of Sharia Commercial Bank in Indonesia during the period 2011-2015. The total samples tested were 8 Sharia Commercial Bank selected by purposive sampling technique. This research analyzes ISR index through bank annual report by using content analysis method. Data analysis techniques use panel data regression with EViews 9.0 program.The results of this study indicate that Firm Size and Profitability affect the Disclosure of Islamic Social Reporting (ISR), Leverage doesn’t affect the Disclosure of Islamic Social Reporting (ISR). Keywords: Disclosure of Islamic Social Reporting (ISR), Firm Size, Profitability, Leverage  

Determinants Of Capital Structure For Multinational And Domestic Companies In India: Panel Data Regression Model

2019 ◽  
Vol 118 (7) ◽  
pp. 147-154
Author(s):  
K. Maheswari ◽  
Dr. J. Gayathri ◽  
Dr. M. Babu ◽  
Dr.G. Indhumathi
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Regression Model ◽  
Business Risk ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Data Regression ◽  
Return On Capital ◽  
Domestic Companies ◽  
The Capital Structure

The capital structure refers to the components of capital needed to establish and expand its business activities. The study was made with an objective to examine the determinants of capital structure of multinational and domestic companies listed in S&P BSE automobile sector. The study concluded that there is significant impact on capital structure determinants such as size, business risk, non debt shield tax, return on assets, tangibility, profit, return on capital employed and liquidity on the capital structure of multinational and domestic companies of Indian Automobile Sector.  

scholarly journals PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK

2019 ◽  
Vol 3 (01) ◽  
pp. 9-20
Author(s):  
Fabia Tiala ◽  
Ratnawati Ratnawati ◽  
M.Taufiq Noor Rokhman
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Regression Methods ◽  
Dependent Variables

This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.

scholarly journals Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak Dari Efisiensi Operasional

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Zulfah Hijriyani ◽  
Setiawan Setiawan
Keyword(s):  
Financial Services ◽  
Secondary Data ◽  
Sampling Technique ◽  
Operational Efficiency ◽  
Islamic Banks ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

2020 ◽  
Vol 16 (1) ◽  
pp. 85-95
Author(s):  
Oma Romantis ◽  
Kurnia Heriansyah ◽  
Soemarsono D.W ◽  
Widyaningsih Azizah
Keyword(s):  
Earnings Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Tax Planning ◽  
Tax Rates ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

scholarly journals The Effect of Earning Per Shere and Exchange for Profitability and Its Impact on Return of Food and Beverage Companies Listed on BEI (Indonesia Stock Exchange)

2020 ◽  
Vol 8 (6) ◽  
pp. 3025-3033
Keyword(s):  
Path Analysis ◽  
Foreign Exchange ◽  
Stock Exchange ◽  
Sample Selection ◽  
Financial Statements ◽  
Foreign Exchange Rates ◽  
Return On Assets ◽  
Food And Beverage ◽  
Return Value ◽  
Analyze Data

This study aims to provide empirical evidence of the significance of income per shere and foreign exchange rates on profitability and its effect on the return of shares of food and beverage companies listed on the IDX. The population in this study were 21 Food and Beverage companies listed on the Indonesia Stock Exchange for the period 2015-2017. This population is obtained based on data from www.idx.co.id. Samples were taken using a purposive sampling method. In accordance with the sample selection criteria, it was determined that 13 Food and Beverage companies would publish complete financial statements. This study uses multiple linear regression and path analysis (path analysis) to analyze data with the help of the SPSS program. This research produces results that produce positive and significant profits on Return On Assets and Stock Return. The total value of R squared is 0.608 variable Variable Return Value is related to Per Shere Income, Foreign Exchange with On Return Return as a moderating variable of 60.8% and 39.2%. , valuation, size of company and others. Income per Shere is the most dominant of the Returns of Shares that are generated by having the largest regression coefficient (0.330). More than other lines.

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