scholarly journals Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia

2021 ◽  
Vol 3 (2) ◽  
pp. 177-200
Author(s):  
Dea Feby Septiani ◽  
Imam Yahya ◽  
Setyo Budi Hartono ◽  
Tri Widyastuti Ningsih ◽  
Fiina Ishmatul Maula
Keyword(s):  
Intellectual Capital ◽  
Financial Services ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Bank Risk ◽  
Islamic Banking ◽  
Company Value ◽  
Secondary Data Source ◽  
Negative Effect

Purpose - This study aims to determine the effect of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia (An empirical study on Islamic Commercial Banks registered in Financial Services Authority (OJK) in 2017-2019).Method - This study used secondary data and used the multiple linear regression analysis method. The sample used was the purposive sampling method with the results of 12 Islamic Commercial Bank (BUS) as a sample of 14 BUS populations.Result - The results of this study stated that iB-VACA had a significant adverse effect on MSI variable; iB-VAHU had a positive but not significant effect on MSI variable; iB-STVA had an insignificant negative effect on MSI variable; CAR had an insignificant negative effect on MSI variable, and FDR had a positive but not significant effect on MSI variable.Implication - Islamic banking is advised to optimize its intangible assets and estimate the risks that will occur, as well as to pay attention to its sharia objectives to increase company value and performance.Originality - The secondary data source of this research is obtained from the official website of OJK, and financial report data is obtained from the website of each BUS.

scholarly journals PENGARUH INTELLECTUAL CAPITAL, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA

2020 ◽  
Vol 5 (1) ◽  
pp. 85-95
Author(s):  
Fakhri Hatta ◽  
Fauziah Aida Fitri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Intellectual Capital ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banking ◽  
Analysis Technique ◽  
Capital Financing

This research aims to investigate the influence of Intellectual capital, Financing to deposit ratio and Non performing financing on profitability of Islamic Banking in Indonesia. The analysis technique used in this study is the multiple linear regression analysis. The type of data employed is secondary data from financial statements of each banks. The  results  of  this  research  indicate  that  (1)  Intellectual  capital,  Financing to  deposit  ratio  and  Non performing financing simultaneously effect on profitability (2) Intellectual capital has no significant effect on profitability (3) Financing to deposit ratio has significant effect on profitability and (4) Non performing financing has significant effect on profitability of Islamic Banking in Indonesia

scholarly journals Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Debt To Asset Ratio dan Risk Based Capital Terhadap Profitabilitas (Studi Empiris pada Perusahaan Asuransi Umum Unit Usaha Syariah Tahun 2014-2018)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Lulu Mardhiyah Sayekti ◽  
Suryo Budi Santoso
Keyword(s):  
Financial Services ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Insurance Companies ◽  
Company Size ◽  
Literature Study ◽  
Business Units ◽  
Negative Effect ◽  
Equity Ratio

The purpose of this study is to determine the effect of company size , debt to equity ratio, debt to asset ratio and risk based capital towards profitability. The research periods used are during 2014-2018. This research is a quantitative study that uses secondary data and was obtained by documentation and literature study techniques. Sampling was carried out using a purposive sampling method in which 70 research samples were obtained at general insurance companies of sharia business units registered at the Financial Services Authority (OJK) during  2014-2018. The analytical method used is multiple linear regression analysis. The results of this study showed that company size has a positive effect on profitability. Debt to equity ratio has a negative effect on profitability. Debt to asset ratio has no effect on profitability. Meanwhile, risk based capital has a negative effect on  profitability.

scholarly journals ANALISIS PENGARUH SERTIFIKAT BANK INDONESIA (SBI), SERTIFIKAT BANK INDONESIA SYARIAH (SBIS), INFLASI DAN BI RATE TERHADAP PENYALURAN DANA KE SEKTOR UMKM OLEH PERBANKAN SYARIAH DI INDONESIA

2020 ◽  
Vol 7 (3) ◽  
pp. 499
Author(s):  
Wahyu Lailia Devi ◽  
Eko Fajar Cahyono
Keyword(s):  
Significant Influence ◽  
Financial Services ◽  
Positive Impact ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Conventional Banks ◽  
Business Sectors

This research was carried out on two banking sides, the first side was on the conventional side, and the second was on the sharia side. The conventional side was used to describe the influence of Bank Indonesia Certificates (SBI), inflation, and the BI Rate of Credit disbursed by Conventional Banks in Indonesia to small and medium business sectors (UMKM) in the 2011-2019 period. Meanwhile, the sharia side was used to explain the influence of Bank Indonesia Sharia Certificates (SBIS), inflation, and the BI Rate of Financing channeled by Islamic Banks in Indonesia to UMKM in the 2011-2019 period. The researcher employed a quantitative approach and analyzed the data using multiple linear regression analysis with two econometric models. Also, the data used in this study were secondary data obtained from official data from Bank Indonesia and the Financial Services Authority (OJK). The results of the conventional research partially show that Bank Indonesia Certificates (SBI) and inflation have a significant negative effect. In contrast, the BI variable Rate has a significant positive impact on UMKM credit in conventional banking. Simultaneously, it shows that there is a significant influence between the variables Bank Indonesia Certificate (SBI), inflation, and the BI Rate on lending to the UMKM sector in conventional banking. Furthermore, in terms of sharia, the results of the research partially explain that Bank Indonesia Sharia Certificates (SBIS) and BI Rate have a significant negative effect. In contrast, inflation has a significant positive impact on UMKM financing in Islamic banking. Simultaneously, it shows that there is a significant influence between the variables of Bank Indonesia Sharia Certificate (SBIS), inflation, and the BI Rate on the distribution of financing to the UMKM sector in Islamic banking.Keywords: SBI, SBIS, Inflation, BI Rate, and UMKM Financing

scholarly journals Pengaruh Struktur Modal, Profitabilitas, Ukuran Perusahaan dan Modal Intelektual Terhadap Nilai Perusahaan Pada Indeks LQ 45 Periode 2010-2017

2021 ◽  
Vol 13 (2) ◽  
pp. 93-111
Author(s):  
Roma Prima ◽  
Rangga Putra Ananto^2 ◽  
Muhammad Rafi
Keyword(s):  
Capital Structure ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Value

This study aims to examine the effect of capital structure, profitability, firm size and intellectual capital towards firm value. Capital structure is proxied by Debt to Equity Ratio (DER), profitability is proxied by Return On Assets (ROA), company size is proxied by Ln from total assets, intellectual capital is proxied by Value Added Intellectual Coefficient (VAIC) and company value is proxied by Price to Book Value (PBV). The data used in this study is secondary data obtained from the company's financial statements on the LQ 45 index listed on the Indonesia Stock Exchange for the period 2010-2017. The sampling technique was carried out using purposive sampling and obtained a sample of 15 companies. The data analysis technique used was multiple linear regression analysis using SPSS version 20. The results showed that the capital structure had no effect on the value of the company, profitability had an effect on the value of the company, the size of the company did not affect the value of the company and intellectual capital did not affect the value of the company.

scholarly journals ANALISIS TINGKAT BAGI HASIL, INDEKS SAHAM JII DAN PERTUMBUHAN EKONOMI TERHADAP DEPOSITO MUDHARABAH PADA PT BANK SYARIAH MANDIRI DI INDONESIA

2020 ◽  
Vol 22 (2) ◽  
Author(s):  
Hamdani Hamdani ◽  
Mizan Mizan ◽  
Nusyidah Nursyidah ◽  
Rahmi Raihan ◽  
Aura Humayrah
Keyword(s):  
Economic Growth ◽  
Financial Services ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Stock Index ◽  
Islamic Banks ◽  
Time Deposits ◽  
Negative Effect

he development of Mudharabah Deposits in conventional and sharia banking is increasingly becoming a choice and getting a positive response from consumers. Mudharabah time deposits are an important component for Islamic banks in collecting funds from the public as an investment. This study aims to conduct an analysis of the level of profit sharing and economic growth seen as an important factor in the development of mudharabah deposits. The data used in this study are secondary data, namely the data for the 2010-2019 quarter period contained on the official website of the Financial Services Authority (OJK), Yahoo Finance and the Central Statistics Agency. The object of research at PT Bank Syariah Mandiri in Indonesia. The analytical method used is multiple linear regression analysis.  Based on the results of this study indicate that the level of profit sharing, JII stock index and economic growth simultaneously have a significant effect on mudharabah deposits. Partially the profit sharing rate and JII stock index have a positive and significant effect on mudharabah deposits. While economic growth partially has a significant negative effect on mudharabah deposits. This study is in line with previous studies and there are differences from previous studies. The results of this study can be used for subsequent studies that want to see the development of mudharabah deposits, especially in Aceh, which has implemented the conversion of conventional banks into Islamic banks.  Keywords : Profit Sharing Rate, JII Stock Index, Economic Growth, Mudharabah Deposits

scholarly journals Intellectual Capital, Islamicity Performance Index, dan Kinerja Keuangan Bank Syariah di Indonesia (Studi Pada Tahun 2015-2020)

2021 ◽  
Vol 4 (2) ◽  
pp. 155
Author(s):  
BAYU TRI CAHYA ◽  
Dita Apriliana Sari ◽  
Ratih Paramitasari ◽  
Umi Hanifah
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Index ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Analysis Technique ◽  
Negative Effect

<p>This study aims to determine intellectual capital, Islamicity performance index, and financial performance on Islamic banks in Indonesia for 2015-2020. Islamicity performance index was proxied by a profit-sharing ratio, zakat performance ratio, and Islamic income vs. non-Islamic income, and financial performance was proxied by return on asset (ROA). This study uses causal associative research using a quantitative approach. The population of this study was all Islamic commercial banks in Indonesia for the 2015-2020 period, with a sample of 7 banks. Sampling was done by the purposive sampling method. Data collection uses secondary data, namely the documentation technique, by taking the annual report of each Islamic commercial bank in Indonesia for the 2015-2020 period. Data analysis technique using multiple linear regression analysis. The results of this study indicate that intellectual capital has a positive and significant effect on return on asset (ROA), profit sharing ratio has a significant negative effect on return on asset (ROA), zakat performance ratio has a positive and significant effect on return on asset (ROA), and Islamic income vs. non-Islamic income has a positive and significant effect on return on asset (ROA).</p><p><em>Keywords: Intellectual Capital; Profit Sharing Ratio; Zakat Performance Ratio Islamic Income vs Non-Islamic Income</em>; <em>and</em> <em>Financial Performance.</em></p>

scholarly journals EFFECT OF COMPANY VALUE, LEVERAGE, AND COMPANY SIZE ON PROFIT PERSISTENCE IN JAKARTA ISLAMIC INDEX (JII) LISTED COMPANIES

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Budi Prasetyo ◽  
Satiti Utami ◽  
Alwazir Abdusshomad ◽  
Mukti Wijaya ◽  
Nawang Kalbuana
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Earnings Persistence ◽  
Company Size ◽  
Analysis Model ◽  
Company Value

The purpose of this study was to determine the effect of Company Value, Leverage, and Company Size on Earnings Persistence in Companies Listed in the Jakarta Islamic Index (JII). Data obtained from the page www.idnfinancial.com. The data in this study are secondary data. The approach used in this research is a quantitative approach. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. Samples that fit the criteria were obtained by 23 companies during the 2015-2019 observation period. Then the data were analyzed using the SPSS data regression analysis model.26.0 The results showed that firm value had no significant effect on earnings persistence, leverage and firm size had a significant effect on earnings persistence on companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period.

scholarly journals Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan

2019 ◽  
Vol 28 (2) ◽  
pp. 1405
Author(s):  
Putu Nesy Swendriani ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.

scholarly journals Ukuran Dewan Direksi, Aktivitas Komite Audit Dan Ukuran Komite Audit Terhadap Manajemen Laba

2021 ◽  
Vol 5 (1) ◽  
pp. 89-103
Author(s):  
Mei Rinta
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Board Of Director ◽  
Negative Effect ◽  
Board Directors

In accordance with the agency theory that management is responsible to the owner, so he will try to keep the performance of financial statements is always good and will act opportunistically to manage earnings if the performance of financial statements shows a decline. Therefore, the role of the board of director and audit committee is needed to protect the interests of the owner and manager. This study aims to investigate the effect of board of directors size, audit committee activities and the size of the audit committee on earnings management. This study uses a quantitative approach using secondary data from 322 samples of companies in the manufacturing sector during the period 2015-2017. The data collected was tested using multiple linear regression analysis techniques. This study produces findings that the size of the board directors have an insignificant negative effect on earnings management, the activities of the audit committee have a significant negative effect on earnings management and the size of the audit committee have an insignificant positive effect on earnings management. Keywords: Board Directors Size, Audit Committee Activities, Audit Committee Size, Earnings Management.

scholarly journals RASIO KEUANGAN DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 31
Author(s):  
Eva Lisnawati Sidabalok ◽  
Dwi Risma Deviyanti ◽  
Yoremia Lestari Ginting
Keyword(s):  
Coal Mining ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Debt Ratio ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect

The purpose of this study was to analyzed how much influence the return on assets (ROA), current ratio (CR), and debt ratio (DR) to the financial distress of coal mining companies listed in Indonesian Stock Exchange the period of 2010 – 2015. This study used secondary data obtained from IDX website with data collection method of purposive sampling then obtained 35 data sample research. Method of data analysis in this research is multiple linear regression analysis. Result of this research is return on assets (ROA) have significant positive effect to financial distress, current ratio (CR) has no positive significant effect on financialdistress, and debt ratio (DR) has a significant negative effect on financial distress of coal mining company. The results of this study obtained R square value of 0.869 which means the company’s financial distress condition can be predicted by using the four independent variabels.

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