scholarly journals The effect of a firm’s internal factors on its profitability: Evidence from Jordan

2021 ◽  
Vol 18 (2) ◽  
pp. 130-143
Author(s):  
Firas Dahmash ◽  
Wasfi Al Salamat ◽  
Walid M. Masadeh ◽  
Hashem Alshurafat
Keyword(s):  
Time Series ◽  
Significant Positive Effect ◽  
Industry Analysis ◽  
Financial Leverage ◽  
Cross Sectional ◽  
Internal Factors ◽  
Negative Effect ◽  
Asset Growth ◽  
Positive Effect ◽  
Unbalanced Panel Data

The aim of this study is to investigate the effect of a firm’s size, asset growth, asset tangibility, and financial leverage on profitability for all listed corporate firms in Jordan using unbalanced panel data (time series and cross-sectional) regression analysis for a sample of 1,663 observations over the period from 2011 to 2018. The overall results show a significant positive effect of a firm’s size and asset growth on profitability. However, asset tangibility presents a significant negative effect on profitability, while financial leverage has an insignificant positive effect on profitability. An analysis of each of the main sectors also point to a consistently positive effect of a firm’s size on profitability, while the results for growth in assets and financial leverage are nearly consistent with overall findings, but not those for asset tangibility. Furthermore, the sub-sample industry analysis reveals mixed results due to the different industry shapes and structures. This study is expected to be of value to firm managers, investors, researchers, and regulators.

scholarly journals Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Pertumbuhan Ekonomi dan Kemiskinan di Provinsi Nusa Tenggara Timur

Telaah Bisnis ◽  
2017 ◽  
Vol 17 (2) ◽  
Author(s):  
Marianus Manek ◽  
Rudi Badrudin
Keyword(s):  
Economic Growth ◽  
Time Series ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Cross Sectional ◽  
Local Revenue ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Equalization Fund ◽  
Positive Effect

Abstract This study aims to analyze the influence of local revenue and equalization fund on the economic growth and the poverty of regencies/cities in the East Nusa Tenggara Province. Sample in this study consists of 21 regencies/cities in the East Nusa Tenggara Province. The type of data used in this study is secondary data, time series and cross-sectional data of regencies/cities since 2007 to 2016. Data are examined by using SEM-based variant named WarpPLS. The results of this study indicate that the local revenue had significant positive effect on economic growth, local revenue had significant negative effect on poverty, equalization fund had no significant negative effect on economic growth and poverty, and economic growth had no significant nega­tive effect on poverty.

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

scholarly journals Assets Growth, Earnings Persistence, Investment Opportunity Setand Earnings Management on Dividend Policy and Firm Value (Study at Bank Companies in Indonesia)

2021 ◽  
Vol 56 (2) ◽  
pp. 220-234
Author(s):  
Indrayati ◽  
Basuki Rachmat ◽  
Slamet
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Earning Management ◽  
Significant Positive Effect ◽  
Investment Opportunity ◽  
Insignificant Effect ◽  
Investment Opportunity Set ◽  
Negative Effect ◽  
Asset Growth ◽  
Positive Effect

The purpose of this study was to test the effect empirically the influence of growth and earnings management on dividend payment policies and company value in as many as 40 banking companies listed on the Indonesian stock exchange in 2015-2019. The research method is explanatory research with secondary data, based on documentation data, data processing using the Structural Equation Model test. The results showed that asset growth had a negative and insignificant effect on dividends, persistence had no significant negative effect on dividends, investment opportunity set had a significant positive effect on dividends, earning management had a positive and insignificant effect on dividends, asset growth had no significant negative effect on the value company, dividends had a significant positive effect on firm value. Persistence has no significant positive effect on firm value. Investment opportunity set has a positive and insignificant effect on firm value, and earning management had a significant positive effect on firm value.

scholarly journals ANALISIS FINANCIAL LEVERAGE, GROWTH, DAN RISIKO BISNIS TERHADAP PROFITABILITAS PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45 PADA PERIODE 2013-2017

2019 ◽  
Vol 16 (1) ◽  
pp. 64-77
Author(s):  
Lorraine Analia Aglen ◽  
Yunia Panjaitan
Keyword(s):  
Fixed Effect Model ◽  
Business Risk ◽  
Analysis Method ◽  
Financial Leverage ◽  
Effect Model ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Asset Growth ◽  
Positive Effect

This study aims to examine the effect of financial leverage, growth, and business risk on firm’s profitability. Using 18 companies listed on LQ45 index during 2013 – 2017. The research used a panel data regression analysis method with Fixed Effect Model (FEM) as the estimator model. The findings suggest that financial leverage has a negative effect on firm’s profitability, asset growth has a positive effect on firm’s profitability, and business risk does not affect firm’s profitability.

scholarly journals DETERMINAN HAK AMIL PERIODE 2006-2018 (STUDI KASUS BAZNAS INDONESIA)

2021 ◽  
Vol 8 (1) ◽  
pp. 18
Author(s):  
Baiyina Rupiawan ◽  
Noven Suprayogi
Keyword(s):  
Time Series ◽  
Significant Positive Effect ◽  
Operational Cost ◽  
Fund Allocation ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Funds Allocation ◽  
The Relationship ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk mempelajari hubungan antara pertumbuhan penggalangan dana zakat infaq dan shadaqah (ZIS), dana alokasi zakat infaq, dan shadaqah (ZIS), dan biaya operasional pada hak amil BAZNAS pusat. Penelitian ini menggunakan pendekatan kuantitatif. Jenis penelitian yang dilakukan peneliti menggunakan time series berdasarkan laporan keuangan yang dikeluarkan BAZNAS tahun 2006-2018. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian secara parsial menunjukkan bahwa pertumbuhan penghimpunan dana zakat berpengaruh positif signifikan terhadap hak amil. Selain itu, pertumbuhan variabel penggalangan dana infaq/shadaqah juga berpengaruh positif signifikan terhadap hak amil. Sedangkan pada variabel alokasi dana zakat berpengaruh negatif signifikan terhadap hak amil. Variabel alokasi dana infaq/shadaqah berpengaruh negatif signifikan terhadap hak amil. Sedangkan variabel biaya operasional berpengaruh positif signifikan terhadap hak amil. Sedangkan untuk variabel pertumbuhan penghimpunan dana zakat, pertumbuhan penggalangan dana infaq/shadaqah, alokasi zakat, alokasi infaq/shadaqah, dan biaya operasional berpengaruh signifikan terhadap hak amil BAZNAS di Indonesia tahun 2006-2018.Kata kunci: Hak amil, pertumbuhan penggalangan dana zakat, pertumbuhan penggalangan dana infaq/shadaqah, alokasi zakat, alokasi infaq/shadaqah, dan biaya operasional. ABSTRACTThis research aims to study the relationship between the growth of zakat infaq and shadaqah (ZIS) fundraising, zakat infaq, and shadaqah (ZIS) allocation funds, and operational cost on the central BAZNAS amil rights. This research used a quantitative approach. This type of research attended by researchers used a time series based on financial statements issued by BAZNAS in 2006-2018. The analysis technique used is multiple linear regressions. The partial results of the research indicate that the growth of zakat fund collection has a significant positive effect on amil rights. Also, the growth of the infaq/shadaqah fundraising variable also has a significant positive effect on amil rights. Whereas, at the variable of zakat funds allocation has a significant negative effect on amil rights. The variable of infaq/shadaqah fund allocation has a significant negative effect on amil rights. Meanwhile, the variable of operational cost has a significant positive effect on amil rights. Simultaneously, for the variable of the growth in the collection of zakat funds, the growth of infaq/shadaqah fundraising, zakat allocation, infaq/shadaqah allocation, and operational cost significantly influence the BAZNAS amil rights in Indonesia in 2006-2018.Keywords: Amil rights, growth of zakat fundraising, growth of infaq/shadaqah fundraising, zakat allocation, infaq/shadaqah allocation, and operational cost.

scholarly journals Factors Influencing Income Smoothing Practices With Firm Size Moderation

2020 ◽  
Vol 24 (2) ◽  
pp. 250
Author(s):  
Henryanto Wijaya, Mauren, Hadi Cahyadi
Keyword(s):  
Firm Size ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Factors Influencing ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to determine the effect of profitability, financial leverage, and dividend policy on income smoothing in manufacturing companies registered on the Indonesia Stock Exchange in 2016-2018 with firm size as a moderating variable. This study used 38 manufacturing companies as a sample in this study and analysis of logistic regression. The results of this study indicated that profitability has a significant negative effect on income smoothing; firm size has a significant positive effect on income smoothing. In contrast, financial leverage and dividend policy have an insignificant effect on income smoothing. Firm size weakens profitability and the effect of dividend policy on income smoothing while firm size does not moderate financial leverage's effect on income smoothing.

scholarly journals Pengaruh Risiko Bisnis, Profitabilitas dan Pertumbuhan Aset terhadap Struktur Modal Perusahaan yang Terdaftar di Jakarta Islamic Index

2020 ◽  
Vol 2 (2) ◽  
pp. 43
Author(s):  
Dela Khoiriyah ◽  
Rosyeni Rasyid
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Analytical Method ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Business Risk ◽  
Negative Effect ◽  
Asset Growth ◽  
Index 2 ◽  
Positive Effect

Purpose - This study aims to determine the effect of business risk, profitability, and asset growth on the capital structure of companies listed on the Jakarta Islamic Index.Methodology - This research is classified as causative research. The population in this study were all companies listed on the Jakarta Islamic Index in 2014-2018. The sample in this study was determined by purposive sampling based on the criteria of companies listed in the Jakarta Islamic Index, companies that are consecutively ranked in the Jakarta Islamic Index during the 2014-2018. The samples in this study were 70. The type of data used is secondary data from the website www.idx.co.id. The analytical method used is multiple regression analysis using the SPSS program.Finding - The result of this study indicate (1) business risk has no significant negative effect on capital structure in companies listed on the Jakarta Islamic Index (2) profitability has a significant positive effect on capital structure in companies listed on the Jakarta Islamic Index (3) asset growth has a significant positive effect on capital structure in companies listed on the Jakarta Islamic Index Keywords: Capital Structure, Business Risk, Profitability, and Asset Growth

Pengaruh Likuiditas, Pertumbuhan Kredit, Efisiensi, dan Kecukupan Modal Terhadap Profitabilitas

2020 ◽  
Vol 1 (1) ◽  
pp. 27-35
Author(s):  
Lia Hendrawati ◽  
Said Djamaludin
Keyword(s):  
Stock Exchange ◽  
Growth Efficiency ◽  
Research Data ◽  
Capital Adequacy ◽  
Annual Data ◽  
Significant Positive Effect ◽  
Credit Growth ◽  
Negative Effect ◽  
Positive Effect ◽  
Observation Period

This study to examine and analyze the effect of liquidity, credit growth, efficiency, and capital adequacy on the Bank’s profitability listed on the IDX partially and simultaneously. The research data are annual data for the 5-year observation period (2009-2013). This research was conducted at 33 banks listed on Indonesia Stock Exchange. Banks Analyzed that met the population criteria were 23 banks. The analytical method used in multiple linier regression. The results showed that liquidity, credit growth, efficiency, and capital adequacy together (simultaneously) significantly influence profitability. Partially,  liquidity has a significant positive effect on profitability, while efficiency has a significant negative effect. Credit growth and capital adequacy have no significant effect on profitability. Liquidity is the variable that has the biggest effect on the Bank’s profitability. 

FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN

Wahana ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 61-72
Author(s):  
Rani Eka Diansari ◽  
Sheftyka Rispin
Keyword(s):  
Human Resource ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Accounting Disclosure ◽  
Analytical Technique ◽  
Human Resource Accounting ◽  
Negative Effect ◽  
Resource Accounting ◽  
Positive Effect

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure.  Keywords: company size, profitability, company age, human resource accounting disclosure

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PELUANG PENCARI KERJA DALAM MENGAKSES INTERNET DI SUMATERA BARAT

2020 ◽  
Vol 2 (4) ◽  
Author(s):  
Hilda Wiranti ◽  
Alpon Satrianto
Keyword(s):  
Logistic Regression ◽  
The Internet ◽  
Analysis Tool ◽  
Significant Positive Effect ◽  
Job Seekers ◽  
West Sumatra ◽  
Negative Effect ◽  
Economic Survey ◽  
The Government ◽  
Positive Effect

Abstract: This study aims to determine (1) the effect of the level of education on the opportunitiesfor job seekers to access the internet in West Sumatra. (2) the influence of gender on job seekers'opportunities to access the internet in West Sumatra. (3) the influence of age on the opportunitiesfor job seekers to access the internet in West Sumatra. (4) the influence of the area of residence onthe opportunities for job seekers to access the internet in West Sumatra. (5) the effect of income onjob search opportunities in accessing the internet in West Sumatra. This type of research isdescriptive - associative. The types and sources of data from the Socio-Economic Survey aresecondary. In this study using data that already exists in a data collection (National Socio-Economic Survey (SUSENAS) in 2018. The analysis tool used is logistic regression analysis, andthe total number of job seekers is 1,641 people. From the results of this study, it is explained that(1) education has a significant positive effect on the opportunities for job seekers to access theinternet in West Sumatra, (2) gender has no significant negative effect on the opportunities for jobseekers to access the internet in West Sumatra. (3) age has no significant positive effect on theopportunities for job seekers to access the internet in West Sumatra (4) the area of residence has apositive and significant effect on the opportunities for job seekers to access the internet in WestSumatra. (5) income has a significant positive effect on the opportunities for job seekers to accessthe internet in West Sumatra. As for the results of the research, so that the government of WestSumatra Province can provide socialization on the use of the internet in looking for work andbecome a consideration for the government in formulating a policy related to job availability forjob seekers in accessing the internet.Keywords: Job seekers, Internet, Logistic Regression.

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