KINERJA PERBANKAN KONVENSIONAL DI INDONESIA

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Thalia Anggiani ◽  
Ira Santika Sinaga ◽  
D. Sakuntala

This research aims to determine the impact of Return on Assets, Operational Efficiency Ratio, Non Performing Loan and Loan to Deposit Ratio on Share prices at Conventional Banks on the Indonesia Stock Exchange in 2014 to 2018. The sampling method used was purposive sampling technique. The number of samples obtained was 27 conventional banks. The data used was secondary data. The analysis model uses multiple linear regression equations. The results show that partially Return On Assets have a significant positive effect on stock prices and Operational Efficiency Ratio has a significant negative effect on stock prices. The results show that simultaneously Return On Assets, Operational Efficiency Ratio, Non Performing Loan and Loan to Deposit Ratio have a significant effect on stock prices with a significance level of 0,000

2021 ◽  
Vol 2 (2) ◽  
pp. 144-151
Author(s):  
Holfian Daulat Tambun Saribu ◽  
Januardin Januardin

The purpose of this study was to determine the effect of Company Growth, Current Ratio and Leverage Ratio on Dividend Policy in Trade, Services and Investment Companies in the Indonesia Stock Exchange in 2014-2018. The independent variables used in this study are, Company Growth, Current Ratio and Debt Equity Ratio while the dependent variable is dividend policy. The sampling method used was purposive sampling technique. The number of samples obtained was 15 companies. The data used in this research is secondary data. Analysis techniques The analysis model uses multiple linear regression equations. The results show that partially the leverage ratio has a negative effect on dividend policy. The results of this study indicate simultaneously, Company Growth, Current Ratio and Debt Equity Ratio significantly influence dividend policy with a significance level of 0,000. Adjusted Square value shows the results of 12.7% of the dividend policy influenced while the remaining 87.3% is influenced by other variables outside this study.


2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Zulfah Hijriyani ◽  
Setiawan Setiawan

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.


2020 ◽  
Vol 1 (4) ◽  
pp. 260-267
Author(s):  
Hafiz Muhammad Naveed ◽  
Shoaib Ali ◽  
Yao Hongxing ◽  
Saqib Altaf ◽  
Jan Muhammad Sohu

The key purpose of present research study to examine the association among corporate governance and profitability banks in developing counties. For such primary objective, annually based data collected from 2004 to 2016. The data taken from annual financial reports which issued by conventional banks.  We have used ADF (Augmented Dickey Fuller) test to examine the unit-root of variables. Moreover, the multiple linear regression utilized for hypothetical estimation. The results indicates that corporate governance and conventional banks profitability of Pakistan are bidirectional (positive-negative) associated to each other. In addition, the board size (Board Directors) is negatively associated with Return on assets and return on equity of banks. Similarly, the board independence (Insider-Outsider Board Directors) is positively influenced to return on assets and return on equity of conventional banks of Pakistan. The overall findings shows that board size and board independence are highly associated with return on equity than return on assets. Moreover, banking sector in developing countries the board size should contain on appropriate strength and acquire more professional and qualified staff. An optimal number of directors in a board size there is a need of commercial banks as to increase the profitability. To enhance the investors’ confidence with the bank there is also a need of the commercial banks to increases the board independency.


2021 ◽  
Vol 4 (1) ◽  
pp. 648-661
Author(s):  
Elise Elise ◽  
Mariska Sisilia ◽  
Rina Yustito S ◽  
Cherria Halim

This study aims to determine the effect of earnings per share, debt ratio, return on assets and interest rates on firm value in whosale companies listed on the IDX in 2014-2018. This research was conducted using an associative research method and a quantitative approach. 17 companies as samples were taken using purposive sampling method. The analysis model uses multiple linear regression equations. The result of the research is that earning per share has no effect on firm value at Whosale companies listed on the IDX. The debt ratio does not affect the firm value of Whosale companies listed on the IDX. Returns on assets have an effect on firm value at Whosale companies listed on the IDX. Interest rates do not affect the firm value of Whosale companies listed on the IDX. Earnings per share, debt ratio, return on assets and interest rates have an effect on firm value at Whosale companies listed on the IDX.


2020 ◽  
Vol 5 (1) ◽  
pp. 57
Author(s):  
Yunan Surono ◽  
Andrian Hadinata

The purpose of the research is to analyze the Influence of Cash Ratio, Debt To Equity Ratio and Return On Assets to Stock Return With Exchange Rate as Moderating Variables In Plantation Companies Listed In Indonesia Stock Exchange. This research uses descriptive analysis and statistical analysis methods. data that uses secondary data. This study focuses on the influence of 3 independent variables on the dependent variable by adding moderation variables to determine whether the moderating variable can affect the relationship between the independent variables on the dependent variable. Hypothesis testing in this study uses the F test and t test, with a brief significance level (a) 5%. This data analysis uses SPSS 20 data processing software for Windows. The population of this study is companies engaged in the plantation sector in the Indonesia Stock Exchange period 2014 - 2018, with a purposive sampling technique, obtained 6 companies that have fullfill criteria in this research. The results of this study partially Cash Ratio, Debt to Equity Ratio, and Return On Assets have a significant effect on stock returns, partially Debt to Equity Ratio and Return On Assets have a significant positive effect on stock returns, while Cash Ratio has no significant effect on stock returns. and the value is not able to affect the relationship between independent variable and dependent variable.


2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Firda Silviyatul Husnia

This study was conducted to determine the effect of factors such as financial fundamentals Earning Per Share (EPS), Return On Assets (ROA), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and Current Ratio (CR) of the company and real property estate listed in Indonesia Stock Exchange during the period 2008-2013. The sampling technique used purposive sampling with a sample of five companies. Variables include the Earning Per Share (EPS), return on assets (ROA), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and Current Ratio (CR) as the independent variable and stock price as dependent variables. Data were analyzed using descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that the simultaneous regression test (Test F), shows that the Earning Per Share (EPS), return on assets (ROA), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and Current Ratio (CR ) simultaneously  influence the stock prices of five companies that were visited. While partial regression test (t test) showed that the variable EPS, ROA, NPM and CR partial effect, whereas the variable DER has no partial effect on stock prices.


Author(s):  
Abdoel Gafar ◽  
Agustina Aritonang

This research aims to describe the impact of of quantum learning model towards students ability in writing poetry at class X of accounting major SMK Negeri 2 Jambi City school year 2018/2019. The design of this research uses quasi experiment with a quantitative approach. Sampling was carried out using the purposive sampling technique of the X-grade students of SMK Negeri 2 Jambi City. It is obtained that class X of accounting 2 as the experimental class and class X of accounting 3 as the control class. The research results show that the average score of the experimental is 80.42 and the average score of control class is 74. After testing the normality test, the experimental class sig score is 0.170 > 0.05 and the control class sig score is 178 > 0.05 (significance level). Thus it can be concluded that the data of the two classes is fall intro category of normal distribution. From the homogeneity test, it is obtained that sig score is 0.462 > of a significant level (α = 0.05) Thus it can be concluded that both classes have the same or homogeneous variants. Hypothesis testing uses SPSS 20 applications. T test of two independent samples shows that SIG T count 0,043 < 0.05 then Ho is rejected Ha is received. So, the results of students ability in writing poetry at class X of Accounting at SMK Negeri 2 Jambi city that use quantum learning model is better than the learning outcomes of students who use conventional learning.


2019 ◽  
Vol 5 (1) ◽  
pp. 32-38
Author(s):  
Sandi Dwi Triono

This study aims to determine whether the impact of Yongmoodo military martial sports on the self-confidence of TNI-AD members. The method used is the ex post facto method which is a research method used to solve or answer the problems faced in the current situation. The population in this study were members of the Indonesian Armed Forces in the Army Pangalengan. The sample used amounted to 27 people selected through simple random sampling technique. The instrument used was in the form of a questionnaire with the number of questions used 35 questions with instrument reliability 0.893. The results of the test of significance level indicate that the value of Sig. (2-tailed) of 0,000 smaller than <0.05, which means that there is a significant influence of Yongmoodo martial arts on the confidence of members of the Army. The results of processing the confidence percentage data were 91.78%, with sub-variables of confidence in self-ability 92.59%, optimistic 82.96%, objective 90.33%, and responsible 91.85%, rational and realistic 89, 38%. The conclusion of this study is that there is a significant influence on the yongmoodo military martial arts against the confidence of members of the TNI-AD SECATA, Pangalengan.


2021 ◽  
Vol 4 (2) ◽  
pp. 85-96
Author(s):  
Kevin Ronaldo Gotama ◽  
Njo Anastasia

A promising investment in the property sector is due to appreciation in property value. As an economic instrument, the stock market, inseparable from different environmental factors, was triggered by incident in Wuhan, Hubei Province, China, an outbreak of acute respiratory tract infection 2 (SARS-CoV-2) in December 2019 and then spread across China. This study is a comparative study on the stock index of the property sector on the stock exchange of countries affected by the Corona Virus Disease 2019 (COVID-19) case, with a purposive sampling technique according to certain criteria for sample selection. The event analysis was performed by analyzing market reaction; with COVID-19 incident effect as one of the event tests, the stock price index. The findings of the study indicate that there is an index response to the incident of COVID-19. The reflected reaction shows in the abnormal return and trade volume activity before and after the incident. Thus, this study is expected to be taken into consideration for stock investors regarding the impact of the Corona Virus Disease 2019 (COVID-19) pandemic on stock prices, by providing an overview of changes in stock prices during the monitoring period, so that they can make investment decisions in the period before and after incident.


Author(s):  
Muhamad Karyadi

The purpose of this study was to determine income, tax services, knowledge of taxation, and tax law enforcement affect taxpayer compliance. The population in this study were all land and building taxpayers in Suralaga District (Tebaban Village, Paok Lombok Village, and Dasan Borok Village) in 2019 totaling 3,391 people and using the slovin formula in sampling. The sampling technique used cluster proportional random sampling technique and the sample in this study was 357 respondents. Data analysis method using multiple linear regression analysis model. The results of this study can be concluded that income does not have a partial and significant effect on taxpayer compliance because the t-count value is smaller than t-table (-0.792<1.65251) and the significance value is greater than 0.05 (0.425>0.05), service Taxes have an effect on taxpayer compliance because the t-count value is greater than t-table (2.364> 1.65251) and the significance value is less than 0.05 (0.019<0.05), knowledge of taxation has a partial and significant effect on taxpayer compliance because the value t count is greater than t table (1.839<1.65251) and the significance level is greater than 0.05 (0.067>0.05), tax law enforcement has no partial and significant effect on taxpayer compliance because the t-count value is smaller than t table (0.577<1.65251) and the significance level is greater than 0.05 (0.564>0.05), the results of the statistical analysis of determination obtained R^2 square of 0.039, which means that the effect of the independent variable den to the dividend variable is 39%.  Keywords: Income, Tax Services, Tax Knowledge, Tax Law Enforcement, Taxpayer Compliance. ABSTRAK Tujuan penelitian ini untuk mengetahui pendapatan, pelayanan pajak, pengetahuan perpajakan, dan penegakan hukum pajak berpengaruh terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini adalah semua wajib pajak bumi dan bangunan di Kecamatan Suralaga (Desa Tebaban, Desa Paok Lombok, dan Desa Dasan Borok) pada tahun 2019 berjumlah 3.391 orang dan menggunakan rumus slovin dalam penerikan sampel. Teknik pengambilan sampel menggunakan teknik cluster proporsional random sampling dan sampel dalam penelitian ini adalah 357 responden. Metode analisis data dengan menggunakan model analisis regresi linier berganda. Hasil dari penelitian ini dapat disimpulkan pendapatan tidak berpengaruh secara parsial dan signifikan terhadap kepatuhan wajib pajak karna nilai t  hitung lebih kecil dari t tabel (-0,792<1.65251) dan nilai signifikansi lebih besar dari 0,05 (0,425>0,05), pelayanan pajak berpengaruh terhadap kepatuhan wajib pajak karna nilai t hitung lebih besar dari t tabel (2.364>1.65251) dan nilai signifikansi lebih kecil dari 0,05 (0,019<0,05), pengetahuan perpajakan berpengaruh secara parsial dan signifikan terhadap kepatuhan wajib pajak karna nilai t hitung lebih besar dari t tabel (1.839<1.65251) dan tingkat signifikansi lebih besar dari 0,05 (0,067>0,05) , penegakan hukum pajak tidak berpengaruh secara parsial dan signifikan terhadap kepatuhan wajib pajak karna nilai t hitung lebih kecil dari t tabel (0,577<1.65251) dan tingkat signifikansi lebih besar dari 0,05 (0,564>0,05), hasil analisis statistik determinasi diperoleh  square sebesar 0,039 mengandung arti bahwa pengaruh pariabel independen terhadap variabel devenden adalah 39 %. Kata Kunci: Pendapatan, Pelayanan Pajak, Pengetahuan Perpajakan, Penegakan Hukum Pajak, Kepatuhan Wajib Pajak.    


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