scholarly journals PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL

2017 ◽  
Vol 7 (1) ◽  
pp. 941
Author(s):  
Riska Harisnawati ◽  
Ihyaul Ulum ◽  
Dhaniel Syam
Keyword(s):  
Test Data ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Annual Report ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Business Unit ◽  
Purposive Sampling ◽  
A Company ◽  
Prior Models

A b s tr a c tThe annual report as one of disclosure information made by a company. Purpose of this study toanalyze the effect of intellectual capital reporting performance to the intensity of intellectualcapital. Sample of this study are that the Islamic banking registered at Bank Indonesia inperiod 2011 to 2015. Samples were selected using purposive sampling method and obtained 24Islamic banking which is 9 for Islamic Banks and 15 for Islamic business unit. The analysis toolused is WarpPLS 3.0 with assessing inner and outer models prior models to test data analysisis feasible or not. Results of this study indicate that intellectual capital performance significantpositive effect on the intensity of intellectual capital reporting.Keywords: Intellectual Capital Performance, Intellectual Capital

scholarly journals PENGARUH PENGUNGKAPAN IDENTITAS ETIS ISLAM, AGENCY COST DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2016-2018)

2021 ◽  
Vol 9 (1) ◽  
pp. 57
Author(s):  
Mursidah Mursidah ◽  
Yunina Yunina ◽  
Meutia Zahara
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Annual Report ◽  
Secondary Data ◽  
Agency Cost ◽  
Islamic Banks ◽  
Ethical Identity ◽  
Identity Disclosure

Abstract: This study aimed to examine the influence of the Islamic ethical indentity disclosure, agency cost, and intellectual capital to the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Secondary data were used from annual report were published on the website etch Islamic bank between 2016-2018. The purposive sampling method using in this research, so there are theerten Islamic banks are object of research. The analytical method used is multiple linier regresstion analysis using the SPSS 20 softwer program. The results of this study shows that partial of the Islamic ethical identity disclosure have not effect on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, the agency cost have effect negative on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, and intellectual capital have effect positif on the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Keywords: Islamic ethical identity disclosure, agency cost intellectual capital, financial performance and  ROA.

scholarly journals Pendapatan Non-Halal, Zakat, Dewan Pengawas Syariah dan Reputasi Perbankan Syariah di Indonesia

2021 ◽  
Vol 5 (1) ◽  
pp. 31-43
Author(s):  
Indria Puspitasari Lenap ◽  
Nina Karina Karim ◽  
Elin Erlina Sasanti
Keyword(s):  
Significant Role ◽  
Sampling Method ◽  
Supervisory Board ◽  
Islamic Banking ◽  
Company Size ◽  
Islamic Banks ◽  
Financial Report ◽  
Purposive Sampling ◽  
Ideal Number ◽  
The Ideal

This study examines the influence of non-halal funds, zakat, and the number of Sharia Supervisory Board (SSB) on the reputation of Islamic banking in Indonesia. The sample is determined by the purposive sampling method and resulted in 7 banks or 35 observations from 2014 to 2018. The results showed that non-halal funds did not affect the reputation of Islamic banking. However, non-halal funds in the company's financial report notes show that Islamic banks, especially in Indonesia, have not fulfilled sharia regulations. The results also showed that zakat affects the reputation of Islamic banking. Zakat in Indonesia is greatly influenced by company size in terms of its assets. Zakat paid by Islamic banks in Indonesia is still low, and the gap for the welfare of the directors and employees of Islamic banks is a huge difference. Furthermore, this study indicated that the number of SSB affects the reputation of Islamic banking. Therefore, SSB has a significant role in compiling reports about sharia compliance. The ideal number of SSB is between 3 and 6 people.

scholarly journals Analysis of Non Performing Financing (NPF), Financing to Deposit RATIO (FDR), Third Party Funds And Debt to Equity Ratio (DER) Murabahah of Funding in Indonesia

2018 ◽  
Vol 1 (1) ◽  
pp. 119-127
Author(s):  
Iskandar Muda ◽  
Nur Afifah
Keyword(s):  
Sampling Method ◽  
Financial Statements ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Equity Ratio ◽  
Positive Effect

This study was conducted to determine the effect of NPF, FDR, deposits, and DER to Islamic banking financing in Indonesia. This study used the annual financial statements population of the entire Islamic Banks (BUS) in Indonesia in 2010-2014. The samples in this study used purposive sampling, that the sampling method using specific criteria. The amount of data used by 30 the annual financial statements of six Islamic banks which fulfilled the criteria as a sample. The results showed that the NPF, FDR, deposits, and DER simultaneously affected the murabaha financing. The magnitude of the effect of the four independent variables against murabaha financing amounted to 95.9% and the remaining 4.1% was influenced by other variables outside of this study. For partial results, variable DPK and DER positive effect were occurred on murabaha financing. As for the variable FDR and NPF, there was no significant effect on the murabaha financing.

scholarly journals Analisis Kinerja Perbankan Syariah di Indonesia dengan Pendekatan Maqashid Indeks

2019 ◽  
Vol 2 (1) ◽  
pp. 5-37
Author(s):  
Suhada Suhada ◽  
Pramono Sigit
Keyword(s):  
Sampling Method ◽  
Annual Report ◽  
Islamic Banking ◽  
Entire Study ◽  
Purposive Sampling ◽  
Islamic Bank ◽  
Best Value ◽  
Index Approach ◽  
Study Population

Maqoshid index is one of the alternatives in measuring the performance of Islamicbanking, Islamic banking which assessed aspects attainment of goals sharia. In thisresearch the author tried to assess the performance of Islamic banking in Indonesiawith maqoshid index approach. This research uses descriptive quantitativemethodology to the entire study population of Islamic banking in Indonesia, while thesample is that Islamic banking has published an annual report 3 year. This researchusing purposive sampling method. From the results of the research with maqoshidindex approach, in 2009 and 2010 BMI become Islamic bank which the bestperformance with best ratio value are 13.67% and 13,64 whereas in 2011 BSMbecame the best performance Islamic Bank with the best value ratio of 13.85%.

scholarly journals PENGARUH MOTIVASI, PERILAKU DAN PEMAHAMAN TERHADAP KEPUTUSAN MASYARAKAT DALAM MEMILIH BANK SYARIAH DI ACEH TAMIANG

2019 ◽  
Vol 4 (2) ◽  
pp. 153-165
Author(s):  
Febi Febi ◽  
Muhammad Iqbal ◽  
Abdul Hamid ◽  
Mastura
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Probability Sampling ◽  
Purposive Sampling

This study aims to look at the infl uence of motivation, behavior and understanding of community decisions in choosing islamic banking, this study uses non-probability sampling technique through purposive sampling method with a sample of 84 people, not all populations can be sampled with certain considerations. the results of this study that motivation has a positive and signifi cant effect on people’s decisions in choosing Islamic banks, behavior has a positive and signifi cant effect on people’s decisions in choosing Islamic banks and understanding has a positive and signifi cant effect on people’s decisions in choosing Islamic banks both partially and simultaneously. Based on the coeffi cient of determination, it can be concluded that motivation, behavior, and understanding infl uence community decisions by 0.471 or 47.1%, while the remaining 52.9% is infl uenced by other variables not included in this study.

scholarly journals Performance of Depositor Fund: A Lesson from Indonesian Islamic Banking System

ETIKONOMI ◽  
2017 ◽  
Vol 16 (1) ◽  
pp. 53-70
Author(s):  
Sayakhmad Olimov ◽  
Abdul Hamid ◽  
Muhammad Arief Mufraini
Keyword(s):  
Sampling Method ◽  
Banking Sector ◽  
Annual Report ◽  
Banking System ◽  
Secondary Data ◽  
High Ratio ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Statistical Research ◽  
Financial Ratio

The objective of study is to analyze the performance of Depositor Fund in the operation of Islamic bank as an alternative banking sector in financial market based on the profit and loss mode of financing in the case of Indonesia. The research methodology is quantitative analysis based on the Multiple Regression. In the study secondary data is used and were collected from Annual Report of Islamic Banks. The sample of study is the bank, which is selected from 36 samples of Islamic Commercial Banks relates to non-probability purposive sampling method as a statistical research techniques. The result of study showed that the performance of Depositor Fund in the operation of Islamic banks has negative proficiency and otherwise the Islamic banks have weaknesses capability to improve the high ratio of increasing productivity Depositor Fund based on the financial ratio factors, which are analyzed.DOI: 10.15408/etk.v16i1.4871

scholarly journals PENGARUH OWNERSHIP RETENTION, SIZE, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL

2019 ◽  
Vol 1 (2) ◽  
pp. 65-82
Author(s):  
Linda Linda ◽  
Nurul Affriza ◽  
Ismaulina Ismaulina
Keyword(s):  
Intellectual Capital ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Research Use ◽  
Financial Report ◽  
Purposive Sampling ◽  
Research Show

Intellectual capital disclosure in the annual report is defined as a way that is carried out to deliver the financial report by explaining various reliable, integrated and true and fair company activities.This study aims to determine the effect of ownership retention, size, leverage, and independent commissioner on intellectual capital disclosure. The population of this study is mining companies listed in Indonesian Stock Exchange in 2014-2016. Sample selected by purposive sampling method. Total sample amounted to 15 companies. The data used in this research is secondary data in the form of the company’s annual report for theperiod 2014-2016. Data analysis used with classical assumption test and hypothesis testing, this research use multiple linear regression method.The results of this research show that ownership retention, size, leverage, and independent commissioner simultaneously influence intellectual capital disclosure. Test shows the result that the ownership retention, leverage, and independent commissioner significantly influence intellectual capital disclosure, whereas  size does not influence intellectual capital disclosure.  Keywords: Intellectual Capital Disclosure, Ownership Retention, Size, Leverage, and  Independent Commissioner   Abstrak Pengungkapan modal intelektual dalam laporan tahunan didefinisikan sebagai cara yang dilakukan untuk menyampaikan laporan keuangan dengan menjelaskan berbagai kegiatan perusahaan yang dapat diandalkan, terintegrasi dan benar serta adil. Studi ini bertujuan untuk mengetahui pengaruh retensi kepemilikan, ukuran, leverage, dan komisaris independen pada pengungkapan modal intelektual. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2016. Sampel dipilih dengan metode purposive sampling. Total sampel berjumlah 15 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder dalam bentuk laporan tahunan perusahaan untuk periode 2014-2016. Analisis data menggunakan uji asumsi klasik dan pengujian hipotesis, penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa retensi kepemilikan, ukuran, leverage, dan komisaris independen secara simultan mempengaruhi pengungkapan modal intelektual. Uji menunjukkan hasil bahwa retensi kepemilikan, leverage, dan komisaris independen secara signifikan mempengaruhi pengungkapan modal intelektual, sedangkan ukuran tidak mempengaruhi pengungkapan modal intelektual. Kata kunci: Pengungkapan Modal Intelektual, Retensi Kepemilikan, Ukuran, Leverage, dan Komisaris Independen

scholarly journals Pengaruh Corporate Governance Terhadap Praktik Pengungkapan Modal Intelektual Di Indonesia

2016 ◽  
Vol 3 (1) ◽  
pp. 37-45
Author(s):  
Ihyaul Ulum ◽  
Tri Fajar Agus Salim ◽  
Eris Tri Kurniawati
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Sampling Method ◽  
Annual Report ◽  
Regression Method ◽  
Public Companies ◽  
Purposive Sampling ◽  
Board Of Director

The purpose of this study was to examine empirically the influence of corporate governance to intellectual capital disclosure (ICD) practice of Indonesian public companies. ICD was measured with the framework that constructed based on Bapepam-LK regulation, whereasthe corporate governance measured by its structures i.e. audit committee, board of commissioner, and board of director. This study used purposive sampling method to determine the sample from public companies which are included in the 50 biggest market capitalizations from 2007 until 2014. The linier regression method was used to analysis the data. The result shows that corporate governance has an effect on the intellectual capital disclosure practices in Indonesia. It means that, the structures of corporate governance of companies determine the amount of intellectual capital information disclosed on their annual report.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME PEMBIAYAAN BERBASIS BAGI HASIL PADA PERBANKAN SYARIAH DI INDONESIA

2017 ◽  
Vol 21 (1) ◽  
pp. 90
Author(s):  
Tri Widiastuty
Keyword(s):  
Sampling Method ◽  
Inflation Rate ◽  
Annual Report ◽  
Sample Selection ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Analysis Method ◽  
Negative Effect ◽  
Research Period ◽  
Positive Effect

This research was conducted to prove how much do profitability, inflation rate, and non performing financing give effect to volume of profit and loss sharing based- financing that observed from Shariah banks annual report. This research is expected to provide benefits for the development of Sharia accounting knowledge, especially related to Islamic banking financing products. In addition, this research is also expected to provide input for management of Islamic banks to determine the factors that may effect to volume of profit and loss sharing based- financing and to give information for investors that can be used as the basis for a decision to invest in Islamic banks. Sample selection method used in this research is purposive sampling method. Sample in this research are 10 Islamic banks in Indonesia with the research period ranging from 2003 to 2014. The data analysis method used in this research is multiple regression analysis. The results of this research indicate that profitability doesn’t have a positive effect to volume of profit and loss sharing based- financing, inflation rate doesn’t have a negative effect to volume of profit and loss sharing based- financing, and non performing financing doesn’t have a negative effect to volume of profit and loss sharing based- financing.

FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA BANK SYARIAH DI INDONESIA

WADIAH ◽  
2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Andriani Andriani ◽  
Yurike Sofiana Askurun
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Islamic Bank ◽  
Capital Adequacy Ratio ◽  
A Company ◽  
Observation Period

Profitability is the most appropriate indicator to measure the performance of a company. The company's ability to generate profits to measure the level of performance of a company. The higher the company's profitability, the better the company's performance. The purpose of this study was to determine the effect of Financing Deposit Ratio (FDR), OEOI, Capital Adequacy Ratio (CAR), and Non Performing Financing (NPF) on profitability (ROA) of Islamic bank financial statements published by Indonesian banks. in the period 2008-2012.This study aims to analyze the effect of the FDR ratio, operational efficiency (ROA), CAR, and NPF on profitability (ROA) in Islamic banks on published finances. Bank Indonesia, while the research sample was determined by purposive sampling method in order to obtain 41 samples from 11 banking companies during the observation period (2009-2012). The type of data used is secondary data obtained from Islamic bank financial statements at PTwww.bi.go.id.The analytical method used is multiple regression analysis. The results of this study indicate that FDR has no significant effect on Indonesian Islamic banks, BOPO has a significant effect on ROA in Islamic banks in Indonesia, CAR does not have a significant effect on Islamic banks in Indonesia, NPF has no significant effect on Indonesian Islamic banks.Keywords: FDR, OEOI, CAR, NPF and ROA. Abstrak Profitabilitas merupakan indikator yang paling tepat untuk mengukur kinerja suatu perusahaan. Kemampuan perusahaan dalam menghasilkan laba untuk mengukur tingkat kinerja suatu perusahaan. Semakin tinggi profitabilitas perusahaan maka semakin baik pula kinerja perusahaan tersebut. Tujuan penelitian ini adalah untuk mengetahui pengaruh Financing Deposit Ratio (FDR), BOPO, Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF) terhadap profitabilitas (ROA) laporan keuangan bank syariah terbitan bank-bank Indonesia. dalam periode 2008-2012.Penelitian ini bertujuan untuk menganalisis pengaruh rasio FDR, efisiensi operasional (ROA), CAR, dan NPF terhadap Profitabilitas (ROA) pada bank syariah terhadap keuangan yang dipublikasikan. Bank Indonesia, sedangkan sampel penelitian ditentukan dengan metode purposive sampling sehingga diperoleh 41 sampel dari 11 perusahaan perbankan pada periode observasi (2009-2012). Jenis data yang digunakan adalah data sekunder yang diperoleh dari Laporan Keuangan bank syariah di PTwww.bi.go.id.Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa FDR tidak berpengaruh signifikan terhadap bank syariah Indonesia, BOPO berpengaruh signifikan terhadap ROA pada bank syariah di Indonesia, CAR tidak berpengaruh signifikan terhadap bank syariah di Indonesia, NPF tidak berpengaruh signifikan terhadap bank syariah Indonesia.Kata Kunci: FDR, BOPO,CAR, NPF dan ROA.

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