scholarly journals Pengaruh Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas (ROA) Pada BPRS HIK Bekasi Kantor Cabang Karawang

2018 ◽  
Vol 3 (2) ◽  
pp. 96
Author(s):  
Ahmad Nawawi ◽  
Dian Hakip Nurdiansyah ◽  
Diffah Sri Addafi Al Qodliyah
Keyword(s):  
Research Method ◽  
Quantitative Method ◽  
Financial Statements ◽  
Return On Assets ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Branch Office

The purpose of this study was to analyze the effect of mudharabah and musyarakah financing on profitability (ROA) at BPRS HIK Bekasi Karawang Branch Office. The research method using descriptive quantitative method with population is all quarterly financial statements of BPRS HIK Bekasi Karawang Branch Office. The results of the research conducted show that: (1) mudharabah financing has a positive and not significant effect on profitability BPRS HIK Bekasi Return on Assets (ROA) Karawang Branch Office 2009-2016 partially. This is evidenced by the sig value. 0.187> 0.05 and the value of t count is 1.351 <t table 2.042. (2) Musyarakah financing has significant negative effect on profitability BPRS HIK Bekasi Return on Assets (ROA) Branch Office Karawang 2009-2016 period partially. This is evidenced by sig. 0,000 <0,05 and the value of t count is -7,560> t table 2,042. (3) Mudharabah financing and musyarakah financing have a significant effect on profitability BPRS HIK Bekasi Return on Assets (ROA) Karawang Branch Office 2009-2016 period simultaneously. This is evidenced by the sig value. 0.000 <0.05 and the calculated f value is 31.022> f table 3.32.

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 The Effect of Earnings Opacity and Tax Avoidance on Companies Value

2021 ◽  
Vol 12 (2) ◽  
pp. 230
Author(s):  
Adesia Gifara Sinekti ◽  
Made Dudy Satyawan
Keyword(s):  
Research Method ◽  
Quantitative Method ◽  
Sampling Method ◽  
Tax Avoidance ◽  
Market Value ◽  
Return On Assets ◽  
Food And Beverage ◽  
Price Earnings Ratio ◽  
Negative Effect ◽  
Method Analysis

Companies in Indonesia have carried out many earnings modification practices where earnings modification is the attitude of management to choose accounting policy with various purposes or motives, namely opportunistic motives and efficiency motives. Opportunistic motive if the modification aims to provide welfare for management, while the efficient motive is if it aims to increase the market value of the company. This study functions to analyze the effect of earnings opacity , tax avoidance , price earnings ratio, return on assets, and leverage on the value of food and beverage companies listed on theIDX in 2018-2020, with a sample of 15 companies based on the purposive sampling method. The research method used is a quantitative method. Analysis of the information used in this study is multiple regression analysis. The results prove that earnings opacity and tax avoidance have a negative effect on companies value 

scholarly journals Pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) Terhadap Return on Equity Ratio (ROE) Pada PT Sampoerna Agro Tbk Periode 2010-2020

2021 ◽  
Vol 4 (2) ◽  
pp. 100-108
Author(s):  
Hadijah Febriana ◽  
Intan Sari Budhiarjo
Keyword(s):  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Current Ratio ◽  
Return On Equity ◽  
Negative Effect ◽  
Equity Ratio

This study aims to determine the effect of Current Ratio (CR) and Debt to Asset Ratio (DAR) on Return on Equity   (ROE) at PT. Sampoerna Agro Tbk for the period 2010-2020. The research method used is a quantitative method. The data needed in this research is secondary data obtained from the financial statements of PT. Sampoerna Agro Tbk for the period 2010-2020. The analytical method used in this research is quantitative analysis. Partially Current Ratio (CR) has no significant effect on Return on Equity   (ROE) PT. Sampoerna Agro Tbk. This is evidenced by the tcount value of 2.008 <from the t table of 2.3060 with a significance value of 0.080> 0.05. Debt to Asset Ratio (DAR) has a significant negative effect on the Return on Equity   (ROE) of PT. Sampoerna Agro Tbk. This is evidenced by the value of t count | -2,382 | > t table 2.3060 with a significance value of 0.044 <0.05. Simultaneously (F test) which has been analyzed, it can be seen that Current Ratio (CR) and Debt to Asset Ratio (DAR) simultaneously have a significant effect on Return on Equity   (ROE) at PT. Sampoerna Agro Tbk. This is evidenced by the Fcount value of 18.227> from the Ftable of 4.46 (18.227> 4.46) with a significance value of 0.001 <0.05. This is also supported by the test results of the coefficient of determination (R2) of 82% while the remaining 18% is influenced by other variables not examined in this study. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) terhadap Return on Equity (ROE) pada PT. Sampoerna Agro Tbk periode 2010-2020. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang dibutuhkan dalam penelitian adalah data sekunder yang diperoleh dari laporan keuangan PT. Sampoerna Agro Tbk periode tahun 2010-2020. Metode analisis yang digunakan dalam penelitian ini adalah analisis kuantitatif. Secara parsial Current Ratio (CR) tidak berpengaruh signifikan terhadap Return on Equity (ROE) PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai thitung sebesar 2,008 < dari ttabel sebesar 2,3060 dengan nilai signifikasi sebesar 0,080 > 0,05. Debt to Asset Ratio (DAR) berpengaruh negatif signifikan terhadap Return on Equity   (ROE) PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai sebesar thitung |-2,382| > ttabel 2,3060  dengan nilai signifikansi sebesar 0,044 < 0,05. Secara simultan (Uji F) yang telah dianalisis maka dapat diketahui Current Ratio (CR) dan Debt to Asset Ratio (DAR) secara simultan berpengaruh signifikan terhadap Return on Equity (ROE) pada PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai Fhitung sebesar 18,227 > dari Ftabel sebesar 4,46 (18,227 > 4,46) dengan nilai signifikasi 0,001 < 0,05. Hal ini juga didukung dengan hasil uji koefisien determinasi (R2) sebesar 82% sedangkan sisanya sebesar 18% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Current Ratio (CR), Debt to Asset Ratio (DAR) dan Return on Equity (ROE)

scholarly journals PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (1) ◽  
pp. 1-8
Author(s):  
Melia Trie Utami ◽  
Gusganda Suria Manda
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) simultaneously had a significant effect on the Return on Assets (ROA) profitability. Partially Working Capital Turnover (WCT) has a significant negative effect on Return on Assets (ROA) profitability, Current Ratio (CR) has no effect on Return on Assets (ROA) Profitability, and Total Assets Turnover (TATO) has a significant positive effect on Return on Profitability Assets (ROA). The coefficient of determination obtained by 0.429 means that only 42.9% Profitability Return on Assets (ROA) is influenced by Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) and the rest 57.1 % is influenced by other variables.

scholarly journals PENGARUH PEMBIAYAAN MUDHARABAH, PEMBIAYAAN MURABAHAH DAN TABUNGAN MUDHARABAH TERHADAP RETURN ON ASSETS (ROA) PADA BPR SYARIAH

2021 ◽  
Vol 1 (2) ◽  
pp. 158-168
Author(s):  
Fitri maulidatul Rohmaniah ◽  
Eris Munandar
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Financing Risk

The purpose of this study was to determine and analyze the effect of Mudharabah Financing, Murabahah Financing and Mudharabah Savings on Return On Assets (ROA) of Indonesian Sharia People's Financing Banks for the 2015-2020 period. The research method used is descriptive quantitative method. The data used is secondary data. In this study, the analysis used is multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the results of the analysis of this study, it can be seen that partially Mudharabah Financing has a negative and significant effect on Return On Assets, Murabaha financing has a positive and significant effect on Return On Assets and Mudharabah Savings has a positive and significant effect on Return On Assets at Indonesian Islamic People's Financing Bank for the 2015 period. -2020 and simultaneously Mudharabah Financing, Murabahah Financing and Mudharabah Savings have a significant effect on the Return On Assets (ROA) of Indonesian Sharia Rural Banks for the 2015-2020 period. It is expected that the Indonesian Islamic People's Financing Bank will further improve its performance by minimizing financing risk and increasing the amount of third party funds so that its profitability growth is maximized.

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

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.

scholarly journals Pengaruh Biaya Produksi, Biaya Administrasi Umum, dan Biaya Pemasaran Terhadap Laba Pada Perusahaan Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia

2019 ◽  
Vol 7 (2) ◽  
pp. 83-88
Author(s):  
Andri Hasmoro Kusumo Broto
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Financial Statements ◽  
Production Costs ◽  
Administrative Costs ◽  
Significant Negative Effect ◽  
Food And Beverages ◽  
Negative Effect ◽  
Marketing Costs

AbstractThis study aims to: (a) determine the partial effect of production costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (b) To determine the effect of partial general administrative costs on profits in listed food and beverages company On the Indonesia Stock Exchange. (c) To determine the effect of partial marketing costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (d) To determine the simultaneous effect of production costs, general administrative costs, and costs income to the food and beverages company listed in the Indonesia Stock Exchange. The population in this study is a food and beverages company listed on the Indonesia Stock Exchange in 2017. Data collection techniques use quarterly financial statements. Sampling purposive sampling technique. Data analysis techniques use multiple linear regression and hypothesis test (t test and F test). The results show: (a) there is a partial significant negative effect on production costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (b) There is a partial significant negative effect on general administration costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (c) There is a partial significant negative effect on marketing costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (d) There is a significant negative effect simultaneously production costs, general administrative costs, and marketing costs to earnings at food and beverages company listed in Indonesia Stock Exchange. Keywords: Production Costs, General Administrative Costs, Marketing Costs, Profit

scholarly journals Analisis Pengaruh Portofolio Kredit Terhadap Kualitas Kredit dan Profitabilitas pada BPR Konvensional di Riau

2017 ◽  
Vol 3 (1) ◽  
pp. 1-11
Author(s):  
Dian Febrina
Keyword(s):  
Path Analysis ◽  
Annual Report ◽  
Positive Impact ◽  
Working Capital ◽  
Return On Assets ◽  
Credit Quality ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Credit Portfolio ◽  
Positive Effect

Abstract: The present research was conducted at Riau Province. The purpose of this research is to influence of credit portfolio to non perfoming loan (NPL) and profitability (ROA) in Bank Perkreditan Rakyat (BPR) Convensional in Riau. The population of this research is a Bank Perkreditan Rakyat Convensional from annual report are listed in Perbarindo Riau during 2009-2013 with the number of saturation samples are 33 BPR in Riau. This research apply on using portofolio credit based on a type of used that is working capital loan, investment loan and consumer loan as an exogenous variable, credit quality (NPL) as an intervening variable and profitability (ROA) as a endogenous variable. The data were analyzed using path analysis. The result of this study indicate that working capital loan through credit quality indirectly significant negative effect on profitability, but the working capital loan directly positive effect on profitability. While investmen loan and consumer loan positive impact on profitability either directly or indirectly throught credit quality. Finally, credit quality and negative significant effect on profitability. Keywords: credit portfolio, working capital loan, investment loan, consumer loan, credit quality, non performing loan (NPL), profitability, return on assets (ROA) and path analysis.

scholarly journals The Effect of Financial and Non-Financial Indicators on the Profitability of Islamic Commercial Banks in Indonesia

2021 ◽  
Vol 17 (1) ◽  
pp. 42-52
Author(s):  
Rafika Mardillasari ◽  
Sufyati HS ◽  
Ali Muktiyanto
Keyword(s):  
Market Share ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Financial Indicators ◽  
Return On Assets ◽  
Directional Effect ◽  
Significant Negative Effect ◽  
Negative Effect

This study aims to analyze the influence of financial indicators (CAR, FDR, BOPO, NIM, NPF) and non-financial (number of bank offices, market share, GCG, CSR) on profitability that is proxied by Return on Assets (ROA) of Islamic Banks in 2014 -2018. The data source used is secondary data from 2014-2018. Data analysis techniques used are descriptive analysis, multiple linear regression analysis and the classic assumption test. Findings. The results of the study are that CAR does not have a significant negative effect. FDR does not have a significant negative directional effect. BOPO has a significant negative effect. NIM has a positive positive significant effect. NPF has a significant negative effect. The number of bank offices has no significant positive effect. Market share does not have a significant negative directional effect. GCG does not have a significant negative effect. CSR has a significant negative effect.  The adjusted R2 value is 73.21% while the remaining 26.79% is influenced by other variables outside the study so the researcher should further add other variables.

scholarly journals THE EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE IN THE ASEAN TELECOMMUNICATIONS SECTOR

2021 ◽  
Vol 2 (1) ◽  
pp. 21-38
Author(s):  
Christandy Adriel
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Financial Statements ◽  
Relational Capital ◽  
Return On Assets ◽  
Telecommunication Sector ◽  
Independent Variables ◽  
Structural Capital ◽  
Negative Effect ◽  
Capital Efficiency

Telecommunication sector plays an important role in people’s life, but its service in ASEAN nations are not as good as other nations. Currently, ASEANs telecommunication sector of financial performance (FP) is on a poor level and needs to be improved. Intellectual capital (IC) can increase FP. Every IC's component affects the FP, and this was tested on this research to see which component of IC is good to be invested to increase company’s FP. Independent variables used on this research are Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), and Capital Employed Efficiency (CEE). The dependent variable is Return on Assets (ROA). This research used pooling data method from financial statements of ASEAN telecommunication company in the period of 2011 to 2018. The number of samples which fulfills the criteria were 273 samples. SPSS 20th version was used to analyses the data. The results indicate that FP is affected positively and significantly by HCE and CEE. However, SCE has a negative effect on FP significantly, while RCE does not affect FP. Keywords: Intellectual Capital, Financial Performance, E-VAIC, ASEAN Telecommunication.

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