scholarly journals KONVERSI BANK KONVENSIONAL MENJADI BANK SYARIAH DI INDONESIA

2020 ◽  
Vol 1 (1) ◽  
pp. 37-57
Author(s):  
Syamsul Idul Adha ◽  
Hafas Furqani ◽  
Muhammad Adnan
Keyword(s):  
Moral Hazard ◽  
Adverse Selection ◽  
Least Square ◽  
Loan Loss ◽  
Ordinary Least Square ◽  
Loan Loss Provision ◽  
External Auditor ◽  
Auditor Reporting

Konversi bank konvensional menjadi bank syariah di Indonesia merupakan salah satu mekanisme pembentukan bank syariah yang ditandai dengan perubahan secara legal sistem bank konvensional menjadi sistem bank syariah. Penerapan kebijakan konversi menimbulkan permasalahan model mekanisme tata kelola perusahaan yang kurang efektif dalam menjalankan pengawasan terhadap kepatuhan syariah bank, peningkatan risiko adverse selection dan moral hazard pada model pendanaan muḍarabah dan musyarakah, divergensi model bisnis bank syariah yang disertai tingkat efisiensi dan stabilitas aset yang rendah, dan tingkat kualifikasi sumber daya manusia perbankan syariah yang rendah. Penelitian ini bertujuan untuk menganalisis dampak konversi bank konvensional menjadi bank syariah di Indonesia terhadap tata kelola perusahaan, operasional bank, struktur dan kinerja keuangan, dan sumber daya manusia. Penelitian ini merupakan jenis penelitian peristiwa dalam konteks konversi bank konvensional menjadi bank syariah di Indonesia. Data penelitian ini merupakan data panel. Sumber data penelitian berasal dari laporan keuangan yang dipublikasi. Sampel penelitian terdiri atas 7 bank syariah yang dibentuk melalui kebijakan konversi. Alat analisis terdiri dari regresi OLS (Ordinary Least Square) dan Regresi Kuantil. Hasil penelitian menunjukkan bahwa konversi bank konvensional menjadi bank syariah di Indonesia tidak berpengaruh terhadap Tata Kelola Perusahaan, Operasional Bank, Struktur dan Kinerja Keuangan, dan Sumber Daya Manusia. Konversi bank konvensional menjadi bank syariah di Indonesia berpengaruh terhadap indikator Lag Laporan Auditor Eksternal (External Auditor Reporting Lag) sebesar -30,441 dengan nilai R2 sebesar 0,644 yang menunjukkan bahwa model analisis penelitian dapat mengestimasi perubahan Lag Laporan Auditor Eksternal (External Auditor Reporting Lag) sebesar 64,4% dan sisanya 35,5% dijelaskan oleh variabel lain di luar model analisis penelitian. Konversi bank konvensional menjadi bank syariah di Indonesia berpengaruh terhadap indikator Cadangan Kerugian Penurunan Nilai (Loan Loss Provision) sebesar -0,008 dengan nilai R2 sebesar 0,482 yang menunjukkan bahwa model analisis penelitian dapat mengestimasi perubahan Cadangan Kerugian Penurunan Nilai (Loan Loss Provision) sebesar 48,2% dan sisanya 51,8% dijelaskan oleh variabel lain di luar model analisis penelitian.

scholarly journals Credit Risk and Banks’ Profitability in Malaysia

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Bakri Abdul Karim ◽  
Norlina Kadri ◽  
Kelvin Lee Yong Min
Keyword(s):  
Credit Risk ◽  
Commercial Banks ◽  
Least Square ◽  
Loan Loss ◽  
Ordinary Least Square ◽  
Loan Loss Provision ◽  
Negative Effect ◽  
Empirical Tests ◽  
The Relationship ◽  
Positive Effect

This paper examines the relationship between credit risk and profitability of Malaysian local commercial banks which consist of eight banks they are Maybank, CIMB Bank, Hong Leong Bank, Public Bank, RHB Bank, AmBank, Alliance Bank, and Affin Bank. For the purpose of analysis this study covers a period of eight years from 2005 to 2012. The empirical tests employed in this study are Pooled Ordinary Least Square (OLS) and Panel regression. Based on the findings of this study its shows that the non-performing loan to total loan ratio (NPL/LA) and the ratio of loan loss provision to total loan (LLP/LA) have a negative effect on profitability meanwhile the total loan to total deposit ratio (LA/TD) found to have a positive effect on the return on asset (ROA). Overall the results of this study concluded that to some degree, Malaysia’s commercial banks have a very good credit risk policy.

scholarly journals Specialist tenure of audit partner and audit quality

Accounting ◽  
2021 ◽  
pp. 573-580 ◽  
Author(s):  
Zaenal Fanani ◽  
Virmey Mustika Fitriya Budi ◽  
A. A. Gde Satia Utama
Keyword(s):  
Audit Quality ◽  
Financial Statements ◽  
Regression Method ◽  
Least Square ◽  
Loan Loss ◽  
Ols Regression ◽  
Ordinary Least Square ◽  
Loan Loss Provision

This study aims to determine the ability of the audit quality provided by audit partners to be influenced by seasoned and unseasoned specialists using the Ordinary Least Square (OLS) regression method and discretionary loan loss provision (DLLP). This study shows that the audit quality provided by a specialist partner auditor is higher than the non-specialist. Furthermore, after classifying the specialist partner auditors as seasoned and unseasoned, the results showed that the audit quality provided by seasoned specialist partner auditors is higher than the non-specialist. While the audit quality provided by the unseasoned specialist partner auditor is almost the same as those provided by the non-specialist. This study contributes to literature on specialist auditors. The longer the audit partner is classified as a specialist, the higher the audit quality. Therefore, it can improve the quality of financial statements.

Loan Loss Provisions and Earnings Management in Malaysian Banking Industry

2013 ◽  
Vol 1 (1) ◽  
pp. 93-104
Author(s):  
Hasni Abdullah ◽  
Imbarine Bujang ◽  
Ismail Ahmad
Keyword(s):  
Earnings Management ◽  
Commercial Banks ◽  
Global Financial Crisis ◽  
Banking Industry ◽  
Least Square ◽  
Capital Management ◽  
Loan Loss ◽  
Macroeconomic Factors ◽  
Ordinary Least Square ◽  
Loan Loss Provisions

Objective The main purpose of the study is to investigate the presence of earnings management incentive in affecting the LLP decision of commercial banks in Malaysia, focusing on the relation between loan loss provisions and earnings before tax and provisions. Methodology/Technique This study applies the pooled Ordinary Least Square model in assessing the determinants of the LLP. Findings The empirical findings clearly indicate that the LLP in Malaysian commercial banks is affected by earnings management for that particular period Type of Paper: Empirical paper Novelty : The expansion of the existing research in Malaysia in order to examine the extent to which the Malaysian banks engage in earnings and capital management, extends the period of investigation by considering the recent global financial crisis 2007-2009. Keywords: Loan Loss Provisions; Earnings Management; Capital Management; Macroeconomic Factors; Commercial Banks.

Income Smoothing via Loan Loss Provision in Credit Cooperative Banks

2017 ◽  
pp. 33-54
Author(s):  
Stefano Azzali ◽  
Luca Fornaciari ◽  
Tatiana Mazza
Keyword(s):  
Financial Reporting ◽  
Group Structure ◽  
Income Smoothing ◽  
Least Square ◽  
Net Income ◽  
Loan Loss ◽  
Loan Loss Provision ◽  
Italian Law ◽  
Cooperative Banks ◽  
Using Data

This research investigates whether income smoothing via loan loss provision is lower for Credit Cooperative Banks than for non-Credit Cooperative Banks. Using data collected from the financial reporting of a sample of private banks, and Ordinary Least Square models based on net income or its variation, as used by previous literature, we find that income smoothing through loan loss provision is lower in Credit Cooperative Banks than in banks with different ownership structures. Results remain the same using several robustness tests (decomposition of loans, quality of loans, change in economic growth, cluster and fixed effect, effect of financial crisis). Mutual ownership, smaller size, and the local boundaries that characterize Credit Cooperative Banks may reduce the need for managers to manipulate earnings. Our findings give a positive evaluation of the recent Italian Law No. 18/2016 which reforms Credit Cooperative Banks, and imply that benefits of Credit Cooperative Banks ownership structure may derive from the group structure which gives a higher level of stability and solidity.

Evaluating Loan Loss Provisioning for Non-Performing Loans and Its Impact on the Profitability of Commercial Banks in Bangladesh

2018 ◽  
Vol 2 (2) ◽  
pp. 33-41
Author(s):  
Fakir Tajul Islam
Keyword(s):  
Commercial Banks ◽  
Statistical Significance ◽  
Least Square ◽  
Business Success ◽  
Optimum Level ◽  
Loan Loss ◽  
Independent Variables ◽  
Loan Loss Provision ◽  
Interest Income ◽  
Dependent Variables

Through the collection and disbursement of money, banks often face the risk of default of the loan. These Non-Performing loans (NPLs) should be identified and cared for avoiding vulnerability to other risk. Banks may mitigate this risk using loan loss provisioning (LLP). Using the aggregate data of 56 commercial banks in the last 9 years (2009-2017), this study attempts to evaluate the Impacts of LLP maintained for NPLs on profitability, as it may help to take the level of the LLP, and NPLs in the optimum level of business success.  The dependent variables used in this study are Non-Interest Income to Total Assets and Net-Interest Income to Total Assets as a representative of the profitability of a bank. The dependent variables are analyzed using Least Square Multiple Regression on three independent variables, which were Gross NPL to Total Loans Outstanding, Loan Loss Provision Maintained, and Surplus/ (Shortfall) resulted from the required loan provisioning. The result showed that the profitability is very significantly influenced by the independent variables. NPLs and LLPs maintained by the commercial banks negatively related with the profitability of the business, especially LLPs shown statistical significance to impact on profitability negatively. it is better to take the LLPs and NPLs in the minimum level for maximum profitability of banks.

scholarly journals Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia

2019 ◽  
Vol 4 (1) ◽  
pp. 43-52
Author(s):  
Zulfikar Zulfikar ◽  
Mujiyati Mujiyati ◽  
Andy Dwi Bayu Bawono ◽  
Sri Wahyuni
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Probability Of Default ◽  
Loan Loss ◽  
Loss Given Default ◽  
Loan Loss Provision ◽  
Operating Margin

Penelitian ini menginvestigasi peran kebijakan loan loss provision (LLP) pembiayaan mudharabapada kinerja keuangan Bank Umum Syariah (BUS) di Indonesia. Structural Equation Modeling-Partial Least Square (SEM-PLS) digunakan untuk menguji keterkaitan loan loss provision dengankinerja keuangan pada 13 Bank Umum Syariah (BUS) selama 4,5 tahun. Analisis outer modelmenunjukkan bahwa probability of default dan loss given default merupakan faktor penentuloan loss provision. Sedangkan kinerja keuangan ditentukan oleh return on asset, nonperforming financial, net operating margin, dan biaya operasional terhadap pendapatanoperasional. Hasil penelitan ini menunjukkan bahwa loan loss provision berpengaruh langsungterhadap kinerja keuangan. Investigasi lebih lanjut menunjukkan bahwa pendapatanmudharaba berperan meningkatkan pengaruh loan loss provision terhadap kinerja keuangan(pengaruh tidak langsung).

Dampak Kebijakan Moneter Pada Output Di Negara-Negara ASEAN Tahun 1980-2014

2017 ◽  
Vol 4 (1) ◽  
pp. 58-70
Author(s):  
Nur Widiastuti
Keyword(s):  
Monetary Policy ◽  
Interest Rate ◽  
Fixed Effects ◽  
Empirical Studies ◽  
Negative Relationship ◽  
Least Square ◽  
Fixed Effects Model ◽  
State Data ◽  
Ordinary Least Square ◽  
The Impact

The Impact of monetary Policy on Ouput is an ambiguous. The results of previous empirical studies indicate that the impact can be a positive or negative relationship. The purpose of this study is to investigate the impact of monetary policy on Output more detail. The variables to estimatate monetery poicy are used state and board interest rate andrate. This research is conducted by Ordinary Least Square or Instrumental Variabel, method for 5 countries ASEAN. The state data are estimated for the period of 1980 – 2014. Based on the results, it can be concluded that the impact of monetary policy on Output shown are varied.Keyword: Monetary Policy, Output, Panel Data, Fixed Effects Model

AGENCY PROBLEM DALAM PENERAPAN PEMBIAYAAN AKAD MUDHARABAH PADA PERBANKAN SYARIAH

ALQALAM ◽  
2016 ◽  
Vol 33 (1) ◽  
pp. 46
Author(s):  
Aswadi Lubis
Keyword(s):  
High Risk ◽  
Asymmetric Information ◽  
Human Resources ◽  
Moral Hazard ◽  
Adverse Selection ◽  
Agency Problem ◽  
Agency Problems ◽  
Islamic Banking ◽  
The Public

The purpose of writing this article is to describe the agency problems that arise in the application of the financing with mudharabah on Islamic banking. In this article the author describes the use of the theory of financing, asymetri information, agency problems inside of financing. The conclusion of this article is that the financing is asymmetric information problems will arise, both adverse selection and moral hazard. The high risk of prospective managers (mudharib) for their moral hazard and lack of readiness of human resources in Islamic banking is among the factors that make the composition of the distribution of funds to the public more in the form of financing. The limitations that can be done to optimize this financing is among other things; owners of capital supervision (monitoring) and the customers themselves place restrictions on its actions (bonding).

PENGARUH PENANAMAN MODAL ASING, PERDAGANGAN INTERNASIONAL, GDP PER KAPITA, SEKTOR PERTANIAN, DAN URBANISASI TERHADAP PENDUDUK BEKERJA DI INDONESIA

2017 ◽  
Vol 21 (2) ◽  
pp. 85-95
Author(s):  
John Marcell Rumondor
Keyword(s):  
International Trade ◽  
Gross Domestic Product ◽  
Foreign Investment ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Least Square ◽  
Domestic Product ◽  
Working Population ◽  
Ordinary Least Square ◽  
Per Capita

This research aims to understand the influenceof foreign investment, international trade, Gross Domestic Product per capita, agriculture and urbanization of the working population. Country used as an object in this research is Indonesia. This research uses the method of analysis Ordinary Least Square (OLS) and the multiple linear regression analysis method. Research period are from 1997 – 2012. The results showed that the international trade, Gross Domestic Product per capita, agriculture and urbanization have significantpositive influenceon the population work in Indonesia, but foreign investment has no significanteffect on the working population in Indonesia.

PENGARUH KNOWLEDGE MANAGEMENT, KOMPETENSI, MOTIVASI TERHADAP KINERJA KARYAWAN

2015 ◽  
Vol 5 (2) ◽  
pp. 1
Author(s):  
Miftahol Arifin
Keyword(s):  
Knowledge Management ◽  
Linear Regression ◽  
Significant Influence ◽  
Employee Performance ◽  
Least Square Method ◽  
Least Square ◽  
Analysis Tool ◽  
Ordinary Least Square ◽  
Competence Motivation ◽  
Performance Analyze

The purpose of this research is to analyze the influence of knowledge management on employee performance, analyze the effect of competence on employee performance, analyze the influence of motivation on employee performance). In this study, samples taken are structural employees PT.centris Kingdom Taxi Yogyakarta. The analysis tool in this study using multiple linear regression with Ordinary Least Square method (OLS). The conclusion of this study showed that the variables of knowledge management has a significant influence on employee performance, competence variables have an influence on employee performance, motivation variables have an influence on employee performance, The analysis showed that the variables of knowledge management, competence, motivation on employee performance.Keywords: knowledge management, competence, motivation, employee performance.

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