scholarly journals ANALISIS PROFITABILITAS BANK SYARIAH DAN BANK KONVENSIONAL PERIODE 2010-2015

2018 ◽  
Vol 22 (2) ◽  
pp. 83-90
Author(s):  
Radestian Radestian
Keyword(s):  
Regression Analysis ◽  
T Test ◽  
Islamic Banks ◽  
Analysis Technique ◽  
Address Data ◽  
Regression Test ◽  
Negative Effect ◽  
Independent Variable ◽  
Conventional Banks ◽  
Positive Effect

This study aims to analyze the profitabilitybetween Islamic Banks and Conventional Banks in Indonesia. This study uses data from 2010 to 2015. The samples used in this study consists of 3 Islamic Banks and 3 Conventional Banks. While the data used is obtained from the financialstatements of each bank stored in the bank website address. Data analysis technique is done by t-test and regression analysis with SPSS 18 application. The estimation results on the t-test showed that the banks used in this study did not have significantmean differences. The result of the regression test shows simultaneously the independent variable of DPK, Equity and Loan only affects the ROA of conventional bank. While partially on conventional banks DPK has a negative effect is not significantto ROA, Equity has a positive effect is not significantto ROA, Loans has a positive effect is not significantto ROA. In Islamic banks DPK has a positive effect is not significantto ROA, Equity has a negative effect is not significantto ROA, Loans has a negative effect is not significantto ROA. From these results can be said that conventional banks more profitablewhen compared to Islamic banks.

scholarly journals Promotion Mix to Increase Revenue in The Capital Hotel and Resort Restaurant in Badung Bali District

2020 ◽  
Vol 1 (5) ◽  
pp. 329-340
Author(s):  
Ida Ayu Komang Juniansih ◽  
Komang Feby Kristiawan ◽  
Tettie Setiyarti ◽  
Ida Bagus Radendra Suastama
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Test Results ◽  
F Test ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect ◽  
Dominant Influence

This study aims to determine the effect of the promotion mix and the variables that have a dominant influence on the income of The Capital Hotel and Resort restaurant for the period 2019. The sample of this study uses income from restaurants in The Capital Hotel and Resort and promotional costs for the period 2019. The data analysis technique used is  multiple linear regression analysis, coefficient determination, F test and t test. The results showed that the results of the coefficient determination were 0.990, it could be said that the five independent variables contributed 99% to the income value, the F test results showed F count> F table (113.135> 3.97), which means that the five independent variables simultaneously had a positive effect and significant to the dependent variable. The t test results show t count (17,779)> t table (2,447) and its effect on the dependent variable (0,000 <0.005), stating that advertising (X1) is the variable that has the most dominant influence on income.

scholarly journals Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM

2020 ◽  
Vol 31 (5) ◽  
pp. 1344
Author(s):  
Ni Kadek Rahayu Artharini ◽  
Naniek Noviari
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Corporate Compliance ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Love Of Money ◽  
Negative Effect ◽  
Positive Effect

MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the East Denpasar Tax Office. Incidental sampling is used as a method of determining the sample and obtained a sample of 96 MSMEs. The data analysis technique used is multiple linear regression analysis techniques. The results showed that psychological cost and religiosity had a positive effect on the compliance of the Taxpayers of the MSME sector, while love of money had a negative effect on the compliance of the Taxpayers of the MSMEs sector. Keywords: Psychological Cost; Religiosity; Love of Money; Corporate Compliance Tax Payer’s.

scholarly journals The Role of Islamic Corporate Governance and Risk Toward Islamic Banking Performance: Evidence from Indonesia

2021 ◽  
Vol 22 (3) ◽  
pp. Layouting
Author(s):  
Emile Satia Darma ◽  
Akhsyim Afandi
Keyword(s):  
Corporate Governance ◽  
Supervisory Board ◽  
Islamic Banks ◽  
Governance Mechanisms ◽  
Business Units ◽  
Corporate Governance Mechanisms ◽  
Negative Effect ◽  
Conventional Banks ◽  
Positive Effect

Research aims: This study aims to analyze the role of Islamic corporate governance mechanisms on the performance of Islamic banks. Besides, it also analyzes the effect of risk profiles, especially those that are directly related to bank financing, on the performance of Islamic Banks.Design/Methodology/Approach: Sharia banks that become the objects are Sharia Commercial Banks (SCB) and Sharia Business Units of Conventional Banks (SBU). This study uses data from 20 sharia banks (11 SCB and 9 SBU). The analytical tool used in this study is panel data regression.Research findings: The results show that the meeting frequency of the Board of Commissioners, Sharia Supervisory Board (SSB), Financing to Deposits Ratio (FDR), and bank size have a significant positive effect on the performance of Islamic banks. Non-Performing Financing (NPF) has a significant negative effect on the performance of Islamic banks.Theoretical contribution/Originality: This study utilized Stakeholders theory, Maqoshid Sharia concept, and corporate governance to investigate the role of Islamic corporate governance mechanisms and risk management on sharia Banks performance.Practitioner/Policy implication: The implication of this study is that SSB activities had a direct and robust influence on Islamic Banks, which have relatively larger assets. Hence, the task of the Sharia Supervisory Board should not be limited to only monitoring the conformity of transactions with sharia but also providing input so that banks can increase their profits in line with sharia.Research limitation/Implication: The limitation in this study is the number of corporate governance variables that was limited.

scholarly journals Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

2019 ◽  
pp. 821
Author(s):  
Made Irna Wikanadi ◽  
Ketut Alit Suardana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance

scholarly journals MINAT INVESTASI MAHASISWA DI PASAR MODAL DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

2021 ◽  
Vol 2 (2) ◽  
pp. 143-152
Author(s):  
Komang Krishna Yogantara
Keyword(s):  
Student Interest ◽  
Validity And Reliability ◽  
Study Program ◽  
Analysis Technique ◽  
Regression Test ◽  
Negative Effect ◽  
Investment Capital ◽  
Academic Year ◽  
Positive Effect ◽  
Investment Motivation

The purpose of this study is to determine the effect of investment motivation on student investment interest, to determine the effect of investment knowledge on student investment interest, to determine the effect of minimum investment capital on student interest. The population in this study were 192 students of the Accounting Study Program, Faculty of Business & Social Humanities, Triatma Mulya University in the 2019/2020 academic year. The sampling method was purposive sampling. The number of samples obtained was 156 samples. The test instruments were analyzed using validity and reliability tests. The data analysis technique used is the classical assumption test, multiple linear regression test, t test and F test. The results of this study are that investment motivation (X1) has a positive effect on student investment interest, investment knowledge (X2) has a positive effect on student investment interest. , the minimum investment capital (X3) has a negative effect on student investment interest.

scholarly journals PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, RASIO PASAR, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM (Studi Pada Perusahaan Subsektor Perkebunan yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014)

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
Nita Fitriani Arifin ◽  
Silviana Agustami
Keyword(s):  
Firm Size ◽  
Stock Price ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Regression Test ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

This study is aim to determine the effect of liquidity, solvability, profitability, market ratio, and firm size toward stock prize at plantation subsector companies which are listed in Indonesia Stock Exchange.This study use assosiative method with causal relationship because this study intends to determine whether there is influence between the dependent and independent variables. This study uses the variable liquidity, solvability, profitability, market ratio, and firm size as the independent variable and stock price as the dependent variable. This study use plantation subsector companies that registered at Indonesia Stock Exchange in 2010-2014 as a population. After undergo the purposive sampling process, six sample companies are selected. This study use secondary data in annual financial statement. This study use the analysis multiple linear regression then performed to test the coefficient of determination measures the percentage of the amount of influence between variables and to test the hypothesis using the F test and t test. Before doing a regression test, there is the classical assumption test.The results of this study indicate that simultaneously liquidity, solvability, profitability, market ratio, and firm size give a significant effect toward stock price. Partially, liquidity and solvability have a negative effect toward stock price, while profitability, market ratio, and firm size have a positive effect toward stock price.

scholarly journals Pengaruh Penerapan Good Corporate Governance dan Keberadaan Awig-Awig terhadap Kinerja Keuangan Lembaga Perkreditan Desa dengan Budaya Tri Hita Karana sebagai Variabel Moderasi

2020 ◽  
Vol 4 (1) ◽  
pp. 60
Author(s):  
Putu Rima Jayantari ◽  
A.A. Ngurah Eddy Supriyadinata Gorda
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Performance ◽  
Sampling Method ◽  
T Test ◽  
Test Results ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This study aimed to determine the influence of the implementation Good Corporate Governance and the existence of awig - awig on the financial performance of LPD with Tri Hita Karana culture as a moderated variable in the LPD in Mengwi sub-district. This study used a saturated sampling method and the data analysis technique used was Moderated Regression Analysis. T test results show that:1) Good Corporate Governance had a positive effect on Financial Performance; 2) The existence of Awig-awig had a positive effect on financial performance; 3) Tri Hita Karana Culture strengthens the influence of Good Corporate Governance on Financial Performance; 4) Tri Hita Karana's culture strengthens the influence of Awig-awig's Existence on Financial Performance.

scholarly journals Pengaruh Capital Adequacy Ratio, Financing to Deposit Ratio, dan Kurs terhadap Return On Asset

2020 ◽  
Vol 2 (3) ◽  
pp. 187-194
Author(s):  
Annisa Indria Irnawati ◽  
Bambang Waluyo ◽  
Taufikul Ichsan
Keyword(s):  
Exchange Rate ◽  
Exchange Rates ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Positive Effect

Purpose- This study aims to examine the effect of Capital Adequacy Ratio, Financing to Deposit Ratio, and exchange rates on Return On Assets in Islamic Banks for the period 2009 - 2017. Methods- The analysis technique used is multiple linear regression with the assistance of the Program Eviews. Finding- The results showed that CAR has a positive but not significant effect, while FDR has a significant positive effect, and the exchange rate has a significant negative effect on Return On Assets. AbstrakTujuan- Penelitian ini bertujuan untuk menguji pengaruh Capital Adequacy Ratio, Financing to Deposit Ratio, dan kurs terhadap Return On Asset pada Bank Syariah periode 2009 – 2017. Metode- Teknik analisis yang digunakan adalah regresi linier berganda berbantuan programEviews. Temuan- Hasil penelitian menunjukkan bahwa CAR berpengaruh positif namun tidak signifikan, sementara FDR berpengaruh positif signifikan, dan kurs berpengaruh negatif signifikan terhadap Return On Asset

scholarly journals Non Performing Financing Dan Financing To Deposit Ratio Dalam Mempengaruhi Profitabiltas Perbankan Syariah Di Indonesia

2021 ◽  
Vol 10 (2) ◽  
pp. 238-250
Author(s):  
Udik Jatmiko
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Capital Market ◽  
T Test ◽  
Coefficient Of Determination ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Analysis Technique ◽  
Regression Test

This study aims to show the effect of non-performing financing and financing to deposit ratios on return on assets in Islamic banking listed on the Indonesian capital market for the 2016-2020 period, either partially or simultaneously. The population in this study is Islamic banking which is listed in the Indonesian capital market with a research sample of 6 Islamic banks located in the East Java region. The analysis technique uses a classical assumption test, multiple linear regression test, coefficient of determination, t-test, and F-test. The research results explain that partially non-performing financing significantly affects return on assets in Islamic banking listings in the Indonesian capital market period 2016-2020. Meanwhile, the financing to deposit ratio does not affect the return on assets of Islamic banking listed on the Indonesian capital market for the 2016-2020 period. This research can be a reference for Islamic banks listed on the Indonesian capital market in managing their financing more optimally so that non-performing financing does not occur, leading to decreased profitability.

scholarly journals ANALISIS PERKEMBANGAN SEKTOR KEUANGAN TERHADAP PERTUMBUHAN EKONOMI DI NEGARA ISLAM

2021 ◽  
Vol 17 (2) ◽  
pp. 27-37
Author(s):  
Izzun Khoirun Nissa
Keyword(s):  
Economic Growth ◽  
Interest Rates ◽  
Fixed Effect Model ◽  
Islamic Finance ◽  
Islamic Banks ◽  
Effect Model ◽  
Islamic Countries ◽  
Negative Effect ◽  
Conventional Banks ◽  
Positive Effect

This study analyzes the development of the financial sector on economic growth in Islamic countries in twelve Islamic countries for the period of 2011-2018. This study aims to determine the effect of the sector from conventional and sharia banking or the whole on economic growth in Islamic countries and from the Islamic finance sector to economic growth in Islamic countries. This study applied panel data to estimate empirically involving 12 Islamic countries during the 2011-2018 period. This study reveals that the fixed Effect model is the best model to explain the effect of the independent variables as a whole and specifically the Islamic finance sector on the dependent variable. Overall, the results of this study indicate that the variables of interest rates, total assets of conventional banks, financing and total assets of Islamic banks have no effect on economic growth. Meanwhile, the deposit variable has a negative effect and the number of Islamic banks has a positive effect on economic growth. Furthermore, the test for the Islamic finance sector on economic growth, the financing variable and the number of sharia offices have a significant positive effect on economic growth. For the variable total assets of Islamic banks has no effect on economic growth.

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