Analisis produktivitas tenaga kerja sektor pertanian di Sumatera

The aims of this study was to analyze the effect of education and the exchange rate of farmers on the level of labor productivity in the agricultural sector in Sumatra. The data used is panel data of provinces in Sumatra during 2010-2014. The analysis used a panel data regression model. The results showed that education had significant positive effect, while the farmer exchange rate had a significant negative effect on the level of agricultural sector labor productivity in Sumatra.

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Pengaruh Ukuran Perusahaan, Pro Fitabilitas dan Opini Audit Terhadap Audit Delay Pada Sektor Pertambangan dan Mineral di BEI 2013-2019

Jurnal Ilmiah Pendidikan Scholastic ◽

10.36057/jips.v5i1.458 ◽

2021 ◽

Vol 5 (1) ◽

pp. 106-115

Author(s):

Annisa Annisa ◽

Sisi Sartika

Keyword(s):

Panel Data ◽

Significant Positive Effect ◽

Audit Opinion ◽

Purposive Sampling ◽

Mineral Sector ◽

Significant Negative Effect ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

This research aims to test the company's size, profitability and audit opinion on audit delay in the mining and mineral sector in IDX. This study used samples in the mining and mineral sector in IDX 2013-2019. Based on purposive sampling, the number of mining and mineral companies used in the research sample is as many as 9 companies. Hypothetical testing using panel data regression using the E Views 8.0 program. The results showed that the size of the company had a significant positive effect on audit delay, profitability had no effect on audit delay and audit opinion had a significant negative effect on audit delay.

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THE FACTORS THAT AFFECT ZIS FUNDRAISING ON ZAKAT MANAGEMENT ORGANIZATION IN 2016-2019

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol8iss20215pp559-569 ◽

2021 ◽

Vol 8 (5) ◽

pp. 559

Author(s):

Dwi Rizka Rahmawati ◽

Dina Fitrisia Septiarini

Keyword(s):

Panel Data ◽

Accounting Standards ◽

Financial Statements ◽

Significant Positive Effect ◽

Contribution Margin ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

ABSTRAKStudi ini bertujuan untuk menganalisis pengaruh penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS oleh OPZ pada tahun 2016-2019. Studi ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel dengan pengambilan sampel menggunakan purposive sampling. Penelitian ini menemukan bahwa secara parsial, pengaruh penerapan PSAK 109 pada laporan keuangan terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif tidak signifikan. Pengaruh penyaluran dana ZIS terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif signifikan. Pengaruh rasio penggunaan dana amil dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS ole OPZ berpengaruh negatif tidak signifikan. Sedangkan secara simultan, penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil berpengaruh secara signifikan terhadap penghimpunan dana ZIS oleh OPZ tahun 2016-2019. Penelitian ini diharapkan bisa meningkatkan kinerja amil dan bisa lebih menerapkan standar akuntansi dalam pencatatan keuangannya. Bagi regulator bisa digunakan sebagai acuan dalam menetapkan besaran bagian dana amil.Kata Kunci: PSAK 109, Penghimpunan Dana ZIS, Penyaluran Dana ZIS, Rasio Dana Amil ABSTRACTThe purpose of this study is to analyze the effect of the application of PSAK 109 on financial statements, the distribution of ZIS funds, the ratio of the use of amil funds, and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ in 2016-2019. This study uses a quantitative approach with panel data regression with purposive sampling. This study found that partially the effect of the application of PSAK 109 on the financial statements on the ZIS fundraising by OPZ has positive effect but insignificant. The effect of the distribution of ZIS funds on the ZIS fundraising by OPZ has a significant positive effect. The effect of the ratio of the use of amil funds and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ has a negative effect and insignificant. Yet, simultaneously, the application of PSAK 109 in financial statements, distribution of ZIS funds, ratio of use of amil funds, and ratio of contribution margin of amil funds significantly affects the ZIS fundraising by OPZ in 2016-2019. This research is expected to improve the performance of amil and the amil is able to better apply accounting standards in their financial records. For regulators, this can be used as a reference in determining the portion of fund for the amil.Keywords: PSAK 109, ZIS Fundraising, Distribution of ZIS Funds, Amil Fund Ratio

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol8iss20211pp76-84 ◽

2021 ◽

Vol 8 (1) ◽

pp. 76

Author(s):

Rolista Dwi Oktavia ◽

Nisful Laila

Keyword(s):

Panel Data ◽

Financial Reporting ◽

Commercial Banks ◽

The Internet ◽

Significant Positive Effect ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Regression Techniques ◽

Positive Effect

ABSTRAKTujuan dari penelitian ini untuk mengetahui pengaruh ukuran bank, profitabilitas, leverage, likuiditas terhadap internet financial reporting pada bank umum syariah di Indonesia secara parsial dan simultan. Menggunakan pendekatan kuantitatif dengan teknik regresi data panel. Serta pupulasi yang digunakan ialah Bank Umum Syariah di Indonesia. Dengan penilaian internet financial reporting menggunakan 45 indikator. Hasil yang didapatkan menunjukkan secara parsial ukuran bank, profitabilitas, leverage, berpengaruh positif signifikan, sedangkan likuiditas berpengaruh negatif signifikan terhadap internet financial reporting. Secara simultan ukuran bank, profitabilitas, leverage, likuiditas berpengaruh positif signifikan terhadap internet financial reporting pada bank umum syariah di Indonesia.Kata Kunci: Ukuran bank, profitabilitas, leverage, likuiditas, internet financial reporting. ABSTRACTThe purpose of this study is to determine the effect of bank size, profitability, leverage, liquidity on internet financial reporting of sharia commercial banks in Indonesia partially and simultaneously. Using a quantitative approach with panel data regression techniques. As well as the population used is Sharia Commercial Banks in Indonesia. The internet financial reporting assessment uses 45 indicators. The results obtained show that partially bank size, profitability, leverage, have a significant positive effect, while liquidity has a significant negative effect on internet financial reporting. Simultaneously, bank size, profitability, leverage, liquidity have a significant positive effect on internet financial reporting at sharia commercial banks in Indonesia.Keywords: Bank size, profitability, leverage, liquidity, internet financial reporting.ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA

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PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS TERHADAP KINERJA KEUANGAN YANG DIMODERASI INFLASI

Jurnal Muara Ilmu Ekonomi dan Bisnis ◽

10.24912/jmieb.v2i2.1757 ◽

2019 ◽

Vol 2 (2) ◽

pp. 483

Author(s):

Cindhy Dahlia

Keyword(s):

Panel Data ◽

Capital Structure ◽

Financial Performance ◽

Firm Size ◽

Significant Positive Effect ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

The Relationship ◽

Positive Effect

This study aims to obtain empirical evidence on the effect of capital structure, firm size, liquidity of financial performance and inflation as a moderating variable. The number of sample companies used in this study is 168 non financial companies period from 2012 to 2016. The results of this study indicate that on the capital structure have a significant negative effect of financial performance, firm size have a significant positive effect of financial performance, and liquidity have an non significant and positive effect of financial performance. Data were analyzed using panel data regression. Based on the analysis of regression panel data, we concluded that the inflation proved to have a pure moderating influence on the relationship between liquidity of the financial performance. Keyword: Capital Structure, Firm Size, Liquidity, Inflation, Financial performanceAbstrakPenelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh struktur modal, ukuran perusahaan, likuiditas terhadap kinerja keuangan yang dimoderasi oleh inflasi. Jumlah sampel perusahaan yang digunakan dalam penelitian ini adalah 168 perusahaan non keuangan tahun 2012-2016. Hasil penelitian ini menunjukkan struktur modal berpengaruh negatif dan signifikan terhadap kinerja keuangan, ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan, likuiditas berpengaruh positif dan tidak signifikan terhadap kinerja keuangan. Data yang dianalisis menggunakan regresi data panel. Berdasarkan analisis regresi data panel, dapat disimpulkan bahwa inflasi sebagai variabel pure moderating antara pengaruh likuditas terhadap kinerja keuangan.Keyword: struktur modal, ukuran perusahaan, likuiditas, inflasi, kinerja keuangan

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A Study of Multilayered Profitability Analysis by Using DuPont Model: Evidence from Indian Pharmaceutical Industry

Global Business Review ◽

10.1177/0972150921993056 ◽

2021 ◽

pp. 097215092199305

Author(s):

Pinku Paul

Keyword(s):

Panel Data ◽

Pharmaceutical Industry ◽

Profit Margin ◽

Pharmaceutical Firms ◽

Sustainable Performance ◽

Profitability Analysis ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

Profitability is used as a prime indicator to measure the sustainable performance of an organization. The current study made an attempt to apply the DuPont model to investigate the multilevel profitability determinants for the pharmaceutical industry of India. The study also estimates an empirical model to predict the association of profitability with factors such as profit margin, asset utilization, leverage, interest load and tax load of firms in the pharmaceutical industry of India. For this purpose, a dataset for 170 companies from 2010–2011 to 2018–2019 was analysed initially by using panel data regression followed by stepwise panel data regression. The study successfully applied and tested the DuPont model with respect to the firms of the pharmaceutical industry in India. It was found that the factors such as profit margin, asset utilization and leverage had a significant positive effect on the firms’ profitability and the factor interest load had a significant negative effect on the firms’ profitability. The tax load does not have an impact on the profitability of the pharmaceutical firms in India. These findings are expected to provide a guide for understanding the profitability of the firms in a better way.

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PENGARUH INFLASI, KURS DAN SUKU BUNGA TERHADAP RISIKO SISTEMATIS SEBAGAI VARIABEL MEDIASI DAN IMPLIKASINYA TERHADAP HARGA SAHAM DENGAN PENERAPAN REGRESI DATA PANEL COMMON EFFECT

Kinerja ◽

10.34005/kinerja.v2i02.802 ◽

2020 ◽

Vol 2 (01) ◽

pp. 133-152

Author(s):

Sunaryo

Keyword(s):

Exchange Rate ◽

Panel Data ◽

Path Analysis ◽

Stock Price ◽

Systematic Risk ◽

Significant Negative Effect ◽

Common Effect ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect

The aims of this research are to examine the direct effect and indirect effect of Inflation, Exchange Rate, Interest Rate on Stock Price with Systematic Risk as an intervening variable. This research sample is shared in the sharia category in the JII group (Jakarta Islamic Index) listed on the Indonesia Stock Exchange (IDX) period 2013-2018 by using a purposive sampling method. There were 41 stocks selected as samples. The method of analysis used is Path Analysis, the development of panel data regression common effect. Using panel data regression with common effect analysis, it is known that the Inflation and Exchange Rate has a positive significant effect on Systematic Risk. However, Interest Rates have a significant negative effect on Systematic Risk. Systematic Risk has a significant negative effect on Stock Price. The path analysis results show that Systematic Risk mediates the effect of Inflation and Exchange Rates on the Stock price.

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Pengaruh Inflasi, Kurs Dan Modal Kerja Terhadap Laba Perusahaan Perbankan

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v2i1.7467 ◽

2020 ◽

Vol 2 (1) ◽

pp. 261

Author(s):

Silvia Meiliana ◽

Nuryasman M. N.

Keyword(s):

Panel Data ◽

Exchange Rates ◽

Sampling Method ◽

Working Capital ◽

Purposive Sampling ◽

Analysis Techniques ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

The purpose of this research is to examine whether (1) inflation effect to banking profits (2) exchange rates effect to banking profits (3) working capital effects to banking profits. Data collection was done by purposive sampling method, so that 38 banking companies were collected. Data analysis techniques using panel data regression analysis techniques. Data is processed using Eviews 10.0. The results of this study indicate that inflation and working capital have a positive effect to profit. Meanwhile, the exchange rate has a negative effect to profit. Penelitian ini bertujuan untuk menguji apakah (1) inflasi berpengaruh terhadap laba perbankan (2) kurs berpengaruh terhadap laba perbankan (3) modal kerja berpengaruh terhadap laba perbankan. Data diambil dengan metode purposive sampling, sehingga terkumpul 38 perusahaan perbankan. Teknik analisis data menggunakan teknik analisis regresi data panel. Data diolah dengan menggunakan Eviews 10.0. Hasil penelitian ini menunjukkan bahwa inflasi dan modal kerja mempunyai pengaruh positif terhadap laba. Sedangkan, kurs mempunyai pengaruh negatif terhadap laba.

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Pengaruh Kinerja Keuangan dan Makroekonomi Terhadap Harga Saham Sektor Industri Konsumsi

Jurnal Ekonomi ◽

10.24912/je.v25i2.682 ◽

2020 ◽

Vol 25 (2) ◽

pp. 304

Author(s):

Nur M. Azizah, Lukytawati Anggraeni, Tony Irawan

Keyword(s):

Exchange Rate ◽

Financial Performance ◽

Stock Price ◽

Investment Decision ◽

Good Decision ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

Stock price can be affected by financial performance and macroeconomic. Investors need to consider financial performance and macroeconomic condition in making investment decision. The goal of this study is to analyze the effect of financial performance and macroeconomic toward stock price of consumer goods industry. Panel Data Regression is used in this study to analyze the effect of financial performance and macroeconomic toward stock price. The result of this study shows the liquidity ratio (CR) has a significant and negative effect toward stock price, while the profitability ratio (ROE) has a significant and positive effect toward stock price. Macroeconomic inflation and exchange rate have a significant and positive effect toward stock price. Firms with high liquidity ratio (CR) have to control the liquidity ratio, because in the long term high liquidity has a negative effect toward stock price so the stock price may decrease. Investors need to compare the financial performance in order to make a good decision.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MURABAHAH DAN PENGARUHNYA TERHADAP RETURN ON ASSET (ROA)

Performance ◽

10.20884/1.performance.2017.24.1.314 ◽

2017 ◽

Vol 24 (1) ◽

pp. 74

Author(s):

Firmansyah Romadhona

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Sampling Method ◽

Operating Income ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

This research is an analysis on Sharia Rural Banking (BPRS) Listed on Otoritas Jasa Keuangan website (www.ojk.go.id) during Year 2012 – 2015. The research entitled “Analysis variables that influence Murabahah Financing and influence to Return on Asset (Study on Sharia Rural Banking on Indonesia during Year 2012 – 2015)”. The purpose of this research is to analyze the influence of non performing financing, wadiah savings, financing to deposit ratio, operating expenses operating income toward murabahah financing and influence to return on asset. This research used panel data regression analysis as model to test the hypothesis. The population in this research was Sharia Rural Banking (BPRS) on Indonesia during Year 2012 – 2015 consisting of 168 banks. While the samples of this research were taken by purposive sampling method which were 25 banks. The result of this research showed that: (1) non performing financing has no effect toward murabahah financing, (2) wadiah savings had positive effect toward murabahah financing, (3) financing to deposit ratio has no effect toward murabahah financing, (4 operating expenses operating income had negative effect toward murabahah financing, (5 murabahah financing had positive effect toward return on asset. Implication based on result of this research was the management need to increase wadiah savings and need to decrease operating expenses operating income because it can increase the murabahah financing. The management also needs to increase murabahah financing, because it is in this research is proven to increase the return on asset.

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DETERMINAN PENGUNGKAPAN INFORMASI INKLUSI KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol8iss20212pp211-220 ◽

2021 ◽

Vol 8 (2) ◽

pp. 211

Author(s):

Ahmad Shofiy Mubarok ◽

Noven Suprayogi

Keyword(s):

Commercial Banks ◽

Information Disclosure ◽

Quantitative Method ◽

Social Activity ◽

Financial Inclusion ◽

Significant Positive Effect ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran bank, reputasi, profitabilitas, aktivitas sosial terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel menggunakan alat penelitian Eviews 10. Hasil penelitan ini menunjukkan bahwa secara parsial, variabel ukuran bank, reputasi, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan. sedangkan profitabilitas berpengaruh negatif signifikan terhadap pengungkapan informasi inklusi keuangan. Secara simultan, variabel ukuran bank, reputasi, profitabilitas, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019. Kata Kunci: Ukuran bank, reputasi, profitabilitas, aktivitas sosial, pengungkapan informasi inklusi keuangan. ABSTRACTThis study aims to determine the effect of bank size, reputation, profitability, social activity on financial inclusion information disclosure of sharia commercial banks in Indonesia from 2015 to 2019 partially and simultaneously. This study uses a quantitative method with panel data regression analysis with Eviews 10. The results of this study indicate that partially, the variables of bank size, reputation, social activity have a significant positive effect on financial inclusion information disclosure. While profitability has a significant negative effect on financial inclusion information disclosure. Simultaneously, the variables of bank size, reputation, profitability, social activity have a significant positive effect on financial inclusion information disclosure of sharia commercial banks in Indonesia from 2015 to 2019.Keywords: bank size, reputation, profitability, social activity, financial inclusion information disclosure.

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