scholarly journals Pengaruh Komponen Risk Based Bank Rating Pada Nilai Perusahaan Perbankan

2019 ◽  
Vol 29 (2) ◽  
pp. 883
Author(s):  
Ketut Krisna Savitri ◽  
I Wayan Ramantha

This study aims to empirically examine the effect of the risk-based bank rating component as measured by non-performing loans, loan to deposit ratio, good corporate governance, return on assets and capital adequacy ratio on the value of banking companies listed on the Indonesia Stock Exchange (BEI) Year 2013-2017. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained as many as 6 banking companies, so that the number of observations with a study period of 5 years was 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans and loan to deposit ratios have a negative effect on the value of banking companies. Return on assets and capital adequacy ratio have a positive effect on the value of banking companies and good corporate governance does not affect the value of banking companies. Keywords : Risk Based Bank Rating;  Company Value; Banking.

2018 ◽  
pp. 2096
Author(s):  
Putu Intan Trisna Dewi ◽  
I Ketut Suryanawa

Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset. Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.  


Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 107-118
Author(s):  
Fikri Hakim Ermar ◽  
Suhono Suhono

This study aims to determine the effect of RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) on Financial Distress in banks listed on The Indonesia Stock Exchange (IDX) for the period of 2016-2019. The sample data used is the result of the purposive sampling technique and the samples declared worthy to be utilized are 21 banks. During the study conducted, the method was adopted which is a method of logistic regression analysis using SPSS 25 program aid. The results of the research show that the variables that are known can affect the Financial Distress is Return On Asset affect negatively and significantly. Meanwhile, variables that do not affect Financial Distress are Non-Performing Loan (NPL), Loan to Deposit Ratio, Good Corporate Governance, and Capital Adequacy Ratio. Simultaneously Non Performing Loans, Loan to Deposit Ratio, Good Corporate Governance, Return on Assets and Capital Adequacy Ratio have a significant effect on Financial Distress.


2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Bobby Wijaya

This paper seeks to find out the health level of banks in Indonesia Stock Exchange LQ45 Index. It used descriptive methods with qualitative approach that is Risk Based Bank Rating (RBBR) model. RBBR model consists of 4 factors among others: risk profile, good corporate governance (GCG), earnings and capital factor.The analytical tool used in this study is the assessment of the level of health of banks in Indonesia Stock Exchange LQ45 Index against the risk factor using the ratio of net performing loans (NPLs) and Loan to Deposit Ratio (LDR), a factor of corporate governance by using the self-assessment report of good corporate governance, the earnings factor using the ratio of return on assets (ROA) and net interest margin (NIM) and the factor of capital using the ratio of capital adequacy ratio (CAR). The results showed that there are several banks which have "Less Healthy", "Healthy Enough", "Pretty Good". Bank Mandiri, BRI and BNI received the predicate of "Pretty Good" in risk profile factor for liquidity risk, whereas Bank BTN received the predicate of "Healthy Enough". Also, Bank BTN received the predicate of "Healthy Enough" and "Pretty Good" in earnings factor specifically ROA and GCG factor. Keywords:Indonesia Stock Exchange LQ45 Index, Health Level of Banks, Risk Based Bank Rating (RBBR) Model.


2021 ◽  
Vol 31 (3) ◽  
pp. 782
Author(s):  
Ida Bagus Made Bayu Indrawan ◽  
I Wayan Pradnyanta Wirasedana

The research aims to prove empirically the influence of Non-Performing Loans, Loans to Deposit Ratio, Good Corporate Governance, Net Interest Margin, and Capital Adequacy Ratio on financial performance of banking companies listed on the IDX. Agency theory and Productive theory of credit are the theories used in this study. The study population is all Banking Companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 totaling 45 companies. The research sample of 30 companies with non-probability sampling method with purposive sampling technique. The data analysis technique used is multiple linear regression. The research results obtained by Non Performing Loans are considered negative, Loan to Deposit Ratio and Good Corporate Governance are not approved and are significant, Net Interest Margin and Capital Adequacy Ratio have positive and significant effect on financial performance. Keywords: Non Performing Loan; Loan to Deposit Ratio; Good Corporate Governance; Net Interest Margin; Capital Adequacy Ratio; Financial Performance.


Wahana ◽  
2021 ◽  
Vol 24 (2) ◽  
pp. 195-216
Author(s):  
Dwi Haryono Wiratno ◽  
Rahmawati Hanny Yustrianthe ◽  
Maria Purwantini ◽  
Ronowati Tjandra

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.


2021 ◽  
Vol 3 (2) ◽  
pp. 290-312
Author(s):  
Rizkia Ramadhani ◽  
Aas Nurasyiah ◽  
Suci Aprilliani Utami

In 2019, Bank Syariah Bukopin obtained the lowest profitability value which is proxied by Return On Assets. Therefore, the bank needs to improve its health condition so that the bank can make a profit or profit as expected. This study aims to determine the effect of bank soundness on the level of profitability (ROA) of Bank Syariah Bukopin in 2011-2019. The research method used in this research is quantitative descriptive method with multiple linear regression analysis techniques. The population in this study is Bank Syariah Bukopin and the sample used in this study is Bank Syariah Bukopin in 2011-2019. The dependent variable in this study is profitability (ROA), while the independent variables in this study are the level of financing risk (NPF), the level of liquidity risk (FDR), the level of cost efficiency (BOPO), and the level of capital adequacy (CAR). The results showed that NPF, FDR, BOPO, and CAR had a significant simultaneous effect on profitability (ROA). As for partially, NPF has a negative and insignificant effect on ROA, BOPO has a significant negative effect on ROA, while CAR and FDR have no significant effect on ROA. The implication of this research is that banks need to maintain health conditions by preventing problematic financing, reducing operational costs, and using capital effectively and efficiently so that banks can obtain profitability as expected.


2021 ◽  
Vol 13 (1) ◽  
pp. 23-35
Author(s):  
Maria Aditya ◽  
Imelda Sinaga

The purpose of this study is to look at the effect of good corporate governance (audit committee, board of commissioners) and financial performance (profitability, activity) on disclosure of sustainability reports.  The measurement index used as a reference for the sustainability report in this study is the Global Reporting Initiative (GRI) G4 and GRI Standars.  The population in this study is non-financial sector companies listed on the Indonesia Stock Exchange in 2015-2018.  The sample companies in this study were selected based on a purposive sampling method with several criteria to obtain 12 sample companies.  After the data are collected, data analysis is done using multiple linear regression analysis with the help of the SPSS program.  Based on the results of the analysis, it shows that the profitability variable has a negative effect on the disclosure of sustainability report. While the audit committee variable, board of commissioners, and company activities did not affect the disclosure of sustainability report.   Abstrak: Tujuan dilakukannya penelitian ini adalah untuk melihat pengaruh good corporate governance (komite audit, dewan komisaris)  dan kinerja keuangan (profitabilitas, aktivitas) terhadap pengungkapan sustainability report.Indeks pengukuran yang digunakan sebagai acuan sustainability report pada penelitian ini adalah Global Reporting Initiative (GRI) G4 dan GRI Standars.  Populasi dalam penelitian ini adalah perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018.  Perusahaan yang dijadikan sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh 12 perusahaan sampel.  Analisis data menggunakan regresi linear berganda dengan bantuan program SPSS. Berdasarkan hasil analisis, menunjukkan bahwa variabel profitabilitas berpengaruh negatif terhadap pengungkapan sustainability report.  Sedangkan variabel komite audit, dewan komisaris, dan aktivitas perusahaan tidak berpengaruh terhadap pengungkapan sustainability report.


Author(s):  
Faisal Faisal

This study aims to determine the effect of the independent variables on the dependent variable. The independent variable used in this study is Return on Assets, Non Performing Loans. While the dependent variable in this study is the Capital Adequacy Ratio. The data used in this study are quarterly data from 2010 to 2018. The sampling technique used in this study was purposive sampling involving Bank Mega Tbk. The analysis technique used is multiple linear regression analysis. Based on the results of data analysis, this study shows that simultaneously (Simultaneous) Return on Assets, Non Performing Loans have a significant effect on Capital Adequacy Ratio. And individually (partial) Net Interest Margin, Non Performing Loans and Return on Assets have a positive effect on CAR, negatively affect CAR. Determination coefficient results indicate the Adjusted R-squared value of 0.714240 means that the independent variable can explain the dependent variable by 71.42% while the rest is explained by other variables not contained in the model.In this study, the researcher wanted to find out whether there was a significant relationship between Return on Assets, Non-Performing Loans had a significant effect on the Capital Adequacy Ratio.   Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh antara variabel independen terhadap variabel dependen. Variabel independen yang digunakan dalam penelitian ini adalah Return on Asset, Non Performing Loan. Sedangkan variabel dependen dalam penelitian ini adalah Capital Adequacy Ratio. Data yang digunakan dalam penelitian ini adalah data kuartal selama periode 2010 sampai dengan 2018. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling yang melibatkan Bank Mega Tbk. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis data penelitian ini menunjukan secara bersama-sama (Simultan) Return on Asset, Non Performing Loan berpengaruh signifikan terhadap Capital Adequacy Ratio. Dan secara individu (Parsial) Net Interest Margin, Non Performing Loan dan Return on Asset berpengaruh positif terhadap CAR, berpengaruh negatif terhadap CAR. Hasil Koefisien Determinasi menunjukan nilai Adjusted R-squared sebesar 0,714240 artinya bahwa variabel independen dapat menjelaskan variabel dependen sebesar 71,42% sedangkan sisanya dijelaskan oleh variabel lain yang tidak terdapat dalam model.Return on Asset, Non Performing Loan berpengaruh signifikan terhadap Capital Adequacy Ratio   KataKunci: Return on Asset, Non Performing Loan, Capital Adequacy Ratio.


2017 ◽  
Vol 6 (1) ◽  
pp. 81
Author(s):  
You Are Nita Sari ◽  
Nur Suci I Mei Murni

The objective of this research is to analyze the effect of third party fund, capital adequacy ratio, and loan to deposit ratio on bank’s profitability after the application of IFRS. The bank’s profitability in this study is measured using return on assets (ROA). The samples used are 22 conventional commercial banking companies listed on the Indonesia Stock Exchange in the period from 2012 to 2013, which are selected through purposive sam-pling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that: (1) the variables of third party funds (TPF), capital adequacy ratio (CAR), and loan to deposit ratio (LDR) simultaneously have significant effect on return on assets (ROA); (2) the variable of third party fund (TPF) partially has positive but not significant effect on return on assets (ROA); (3) the variable of capital adequacy ratio (CAR) partially has positive and significant effect on return on assets (ROA); (4) the variable of loan to deposit ratio (LDR) partially has positive but not sig-nificant effect on return on assets (ROA) in conventional commercial banking companies listed on the Indonesia Stock Exchange (after the implementation of IFRS. The ability of the independent variables to explain the dependent variable in this study is 17.8%, while the remaining 82.2% is explained by other variables outside the models studied.


2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Siswadi Sululing ◽  
Stefany Sandangan

ABSTRACTThis study aims to examine the effect of current ratio and return on assets on stock returns. The dependent variable used in this study is stock returns as measured by average stock returns. While the independent variables are current ratio and return on assets. The population in this study was the food and beverage sub-sector company on the Indonesia Stock Exchange in the period of 2012-2016. The sampling technique used in this study is purposive sampling. The analysis technique used in this study was multiple linear regression analysis. The results of the analysis show that the current ratio have a negative effect on the company's stock return. While, return on assets have a positive effect on the company's stock return. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh current ratio dan return on assets terhadap return saham. Variabel dependen yang digunakan dalam penelitian ini adalah return saham yang diukur dengan return saham rata-rata. Sedangkan variabel independen adalah current ratio dan return on assets. Populasi dalam penelitian ini adalah perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia periode 2012 – 2016. Sampel dalam penelitian ini menggunakan purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa current ratio berpengaruh negatif terhadap return saham perusahaan. Sementara return on asset berpengaruh positif terhadap return saham perusahaan.


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