scholarly journals Factors That Affect The Financing Volume In The Sharia Commercial Banks

TRIKONOMIKA ◽  
2018 ◽  
Vol 17 (1) ◽  
pp. 38
Author(s):  
Maya Indriastuti ◽  
Indri Kartika
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Commercial Banks ◽  
Annual Report ◽  
Third Party ◽  
Operational Performance ◽  
Corporate Policies

The aims of this research are to analyze the effect of the Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Third-Party Funds (TPF) to the volume of financing of Sharia Banks in Indonesia. The data used is an annual report from Sharia Commercial Banks in the year of 2014 to 2016, were analyzed by multiple regression analysis. The results of this study indicate that the NPF has a positive insignificant to the volume of financing of Sharia Commercial Banks in Indonesia, FDR and TPF have a positive and significant to the volume of financing of Sharia banks in Indonesia. The implications of this research are for Sharia Commercial Banks to be able to consider the determination of corporate policies and improving operational performance in order to improve the financial performance of the company, especially related to the variables studied and its effects for them.

scholarly journals Corporate Governance in the Banking Industry of Kosovo

2019 ◽  
Vol 7 (3) ◽  
pp. 20-34 ◽  
Author(s):  
Arber Hoti ◽  
Arben Dermaku
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Multiple Regression Analysis ◽  
Board Of Directors ◽  
Multiple Regression ◽  
Commercial Banks ◽  
Banking Sector ◽  
Board Members ◽  
The Board Of Directors

The main purpose of this research is to study the impact of corporate governance on the financial performance of the banking sector in Kosovo. To analyze this impact, the Pearson correlation coefficient, multiple regression analysis related to the board size and board independence and banking sector performance in Kosovo were applied. The key corporate governance variables that have been studied in this research are: (i) size of the board of directors, (ii) the independence of the board of directors (the ratio between non-executive directors and the total number of board members). The data for this research were collected from the annual reports and audited financial statements of commercial banks in Kosovo for the 12 year period (2006-2017) and from questionnaires addressed to board members of commercial banks in Kosovo as well as other publications from relevant local institutions such as the Central Bank of Kosovo (CBK), Statistical Office of Kosovo (SOK), Tax Administration of Kosovo (TAK), etc. The results of the multiple regression analysis regarding the influence of the board of directors on the financial performance of the banking sector indicate that: the size of the board of directors and the independence of the board of directors have a positive and significant impact on the financial performance of the banking sector in Kosovo, expressed through return on assets (ROA) and return on equity (ROE). Findings of this research are in line with the findings of other researchers in this field and confirm the assertion that the management of the above variables improves and has a positive impact on the financial performance of banks in Kosovo.

PENGARUH LEVERAGE; LIKUIDITAS, SAHAM PUBLIK DAN KOMITE AUDIT INDEPENDEN TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN Ta,TAl HlYUatNAN

2007 ◽  
Vol 3 (2) ◽  
pp. 93
Author(s):  
Mujiyono Mujiyono ◽  
Magdalena Nany
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Annual Report ◽  
Negative Effect ◽  
Positive Effect ◽  
Independent Audit

Company's aniual report is one of the information that connecting the company's management and their stockholders. The study about voluntary disclosure in an.annual report will provide some insight about disclosure practiees in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity,firm public own proportion and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyed by multiple regression analysis. The resul*show that leverage insigniJicantly hat positive effect on voluntarydisclosure. Liquidity also insignificantly has positive effect on voluntary diselosure. Butfirm publi  own proportion insignificantly has negative effect on voluntary disclosure. Independent audit committee proportion also insigniJicantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, firm public own proportion and independent audit commitiee pioportion simultaneousiy have insignificant effect on voluntary disclosureKqwords: annual report, vol4ntary disclosure, leverage, tiquidity,finn public own proportion, independent audit committeeproportion

Determination of Meat Quality by Image Processing and Neural Network Techniques

2000 ◽  
Vol 12 (4) ◽  
pp. 474-479
Author(s):  
Kazuhiko Shiranita ◽  
◽  
Kenichiro Hayashi ◽  
Akifumi Otsubo
Keyword(s):  
Neural Network ◽  
Image Processing ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Meat Quality ◽  
Distribution Density ◽  
Marbling Score ◽  
Quality Grading

We study the implementation of a meat-quality grading system, using the concept of the marbling score, and image processing, neural network techniques and multiple regression analysis. The marbling score is a measure of the distribution density of fat in the rib-eye region. We identify five features used for grading meat images. For the evaluation of the five features, we propose a method of image binarization using a three-layer neural network developed based on inputs given by a professional grader and a system of meat-quality grading based on the evaluation of three of five features with multiple regression analysis. Experimental results show that the system is effective.

Quantitative Determination of Si, Al, Ti, and Fe in Laterites and Bauxites by X-ray Fluorescence Using a Computer for Correction of Interelement Effects

1979 ◽  
Vol 33 (6) ◽  
pp. 634-637 ◽  
Author(s):  
Hasso Schorin
Keyword(s):  
Regression Analysis ◽  
Quantitative Determination ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
International Standards ◽  
X Ray ◽  
Calibration Curves ◽  
Set Up

A method for the quantitative determination of the major constituents in laterites and bauxites by x-ray fluorescence using fused Na2B4O7 glass discs is presented. The calibration curves were set up employing synthetic mixtures of oxides of Si, Al, Ti, and Fe. The interelement effects were corrected using a multiple regression analysis programed on a PDP 11/45 computer. The precision was determined by preparation and analysis of five synthetic pellets; the accuracy was ascertained by analysis of five international standards.

scholarly journals ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA

2019 ◽  
Vol 19 (1) ◽  
pp. 35 ◽  
Author(s):  
Ilham Maulana Saud ◽  
Bustanul Ashar ◽  
Peni Nugraheni
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Annual Report ◽  
Financial Statements ◽  
Education Level ◽  
Analysis Techniques

<em>This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.</em>

scholarly journals The impact of earnings accounting attributes on the level of voluntary disclosure in the Annual Financial Reports of Jordanian Commercial Banks

2020 ◽  
Vol 8 (4) ◽  
pp. 177-200
Author(s):  
Dina Ziad Suleiman Al-Ali ◽  
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Commercial Banks ◽  
Voluntary Disclosure ◽  
Value Relevance ◽  
Statistical Tests ◽  
Annual Reports ◽  
Financial Reports ◽  
The Impact

The Study aimed to determine the impact of earnings accounting attributes represented by the following variables ( Accrual qulity, Persistence, Predictability, Smoothness, Value Relevance, Timeliness, Conseratism) on the level of voluntary disclosure in the anuual financial reports of Jordanian commercial banks. For the Purpose of the study, the descriptive analytical apporoach was used. The population of the study consisted of Jordanian commercial banks listed on the Amman Stock Exchange (ASE), While the sample of the study consisted of (13) commercial banks, the study data were collected from the annual reports related to the sample of the study during the period (2014-2018). (SPSS) software was used for analyzing data running statistical tests including descriptive statistics ( lowest value, highest value, arithmetic mean, standard deviations) in addition to multiple regression analysis which was used to test the hypotheses of the study. The result of the multiple regression analysis showed relationship between (Conseratism, Value Relevance, Timeliness) and the level of voluntary disclosure, while there was no relationship between (Accrual quilty, Persisten, Predictability, Smoothness) and the level of voluntary disclosure.The study recommended that banks should impose oversight on disclosures and rise awareness of the importance of voluntary disclosure for both high level management and stakeholders.

scholarly journals Effect of Capital Adequacy Ratio, Nonperporming Loan, Third Party Funds on Loan to Deposit Ratio in Private Commercial Banks in Indonesia Stock Exchange

2019 ◽  
Vol 13 (2) ◽  
pp. 153-164
Author(s):  
Nur Salma ◽  
Nur Salma
Keyword(s):  
Regression Analysis ◽  
Commercial Banks ◽  
Annual Report ◽  
Stock Exchange ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Third Party ◽  
Capital Adequacy Ratio ◽  
Private Banks ◽  
The Impact

The study aims to analyze the impact of capital adequacy ratio, non-performing loan,   third party fund on loan to deposit ratio of the private banks in Bandar Lampung. The sample used in this research were obtained from six private banks in Bandar Lampung.  Data obtained based on financial statements Annual Report of Indonesia stock Exchange (IDX) from 2009 to 2014.  The method used in this research is the dependent variable and independent, multiple regression analysis and Classical Assumption. Variable used Capital Adequacy Ratio (CAR), Nonperforming Loan (NPL), and Third-Party Fund (DPK) on Loan to Deposit Ratio (LDR). Based on the result of the research showed that the F variable CAR, NPL, and DPK together influential significantly to Loan to Deposit Ratio. The Result of partial T-test CAR negatively influential and significant with significant value is 0.007. NPL is not positively influential and not significant on LDR with significant value is 0,277 while DPK has positive influential and significant value is 0,005. The value of Adjusted R Square the value is 0.266 showed that LDR can explain by variables research as big as 26,6 %, while the rest can be explained by other factors.

scholarly journals The Effect of Service Tax Officials, Penalties for Late Payments and Reporting on The Taxpayer Compliance Non-star Hotels

2019 ◽  
Vol 4 (2) ◽  
pp. 234-240
Author(s):  
Ely Kartikaningdyah ◽  
R. Qinanti Nuzurawan
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
Primary Data ◽  
Questionnaire Data ◽  
Purposive Sampling

This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample using a purposive sampling technique with a total sample of 116 taxpayers. The type of data used is primary data. Methods of data collection are done by questionnaire. Data using multiple regression analysis with SPSS V.20.0. These results indicate that the service tax officials, penalties for late-payments and reporting have a positive and significant effect on the taxpayer compliance non-star hotels. The limitations in the study are the lack of understanding of respondents to the statements in the questionnaire and caring attitude and seriousness in answering statements. The study also suggested that Dinas Pendapatan Kota Batam provides socialization with both the taxpayer so they better understand the tax penalties and cause sanctions fines on taxpayers.

scholarly journals Determination of Useful Ranges of Mixing Conditions for Glycerin Fatty Acid Ester by Multiple Regression Analysis

2013 ◽  
Vol 61 (11) ◽  
pp. 1143-1148 ◽  
Author(s):  
Takeaki Uchimoto ◽  
Yasunori Iwao ◽  
Hiroaki Hattori ◽  
Shuji Noguchi ◽  
Shigeru Itai
Keyword(s):  
Regression Analysis ◽  
Fatty Acid ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Fatty Acid Ester ◽  
Acid Ester ◽  
Mixing Conditions

Part V Pass-On, 21 Proving Pass-on

2020 ◽  
Author(s):  
Veljanovski Cento
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Volume Effect ◽  
Event Studies ◽  
Third Party ◽  
Standard Of Proof ◽  
The Past ◽  
Statistical Approaches ◽  
The Way

This chapter addresses the difficulty of establishing pass-on. Indeed, estimating pass-on is difficult and often impossible. Even where estimates of the pass-on rate can be generated, estimates of the overcharge are still required to quantify the amount of pass-on. For indirect purchasers, this will add to the difficulty because they may not have the necessary data and knowledge of successive upstream markets. There is also uncertainty to the standard of proof and evidential burden required to establish credible pass-on rates. However, there are a range of approaches that can be used to estimate or quantify the pass-on rate, which are set out in the European Commission’s Pass-on Guidelines. These include documentary evidence on firms’ pricing policies; economic theory/simulations; evidence on the way the direct and indirect purchasers have passed on cost increases in the past, arguing that they would react similarly to an overcharge; third party research on the way the industry has been passed on in the past; and statistical approaches either using multiple regression analysis, time series analysis, or event studies. The volume effect can be estimated using similar approaches although the Pass-on Guidelines suggest multiple regression analysis and the ‘elasticity approach’.

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