scholarly journals Faktor - Faktor yang Mempengaruhi Kinerja Keuangan Bank Perkreditan Rakyat

2021 ◽  
Vol 31 (9) ◽  
pp. 2229
Author(s):  
I Kadek Sardika Putra ◽  
Henny Triyana Hasibuan
Keyword(s):  
Financial Performance ◽  
Financial Services ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Efficiency Ratio ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Negative Effect

This study aims to examine the effect of the Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Operational Efficiency Ratio (BOPO) variables on the financial performance of BPRs as proxied by ROA. The population in this study were all BPRs in Badung Regency which were registered with the Financial Services Authority (OJK) during the 2016-2018 period. Determination of the sample using purposive sampling method and obtained as many as 49 rural banks with a total of 147 observations. The analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that the NPL and LDR variables have no effect on financial performance, while OEOI has a negative effect on financial performance. This research can add information and knowledge about the effect of NPL, LDR, OEOI on BPR financial performance as proxied by ROA. Keywords: ROA; NPL; LDR; BOPO.

scholarly journals PENGARUH ROE, DER, PER, DAN NILAI TUKAR TERHADAP RETURN SAHAM

2019 ◽  
Vol 8 (7) ◽  
pp. 4183
Author(s):  
Ni Nyoman Sri Jayanti Perwani Devi ◽  
Luh Gede Sri Artini
Keyword(s):  
Exchange Rate ◽  
Stock Returns ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Investment Strategy ◽  
Sampling Techniques ◽  
Return On Equity ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Negative Effect

The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Earning Ratio (DER), Price to Earning Ratio (PER), and Exchange Rate Against Stock Returns. This research was conducted on all Property and Real Estate companies listed on the IDX. The number of samples taken was 36 companies using saturated sampling techniques. The analysis technique used is multiple linear regression analysis techniques. Based on the results of the analysis it was found that ROE had a positive and significant effect on stock returns. DER has a negative and significant effect on stock returns, PER has a significant negative effect on stock returns. The exchange rate has a negative effect and is not significant to stock returns. Investors and other interested parties are expected to pay attention to changes to ROE, DER, and PER because they have an influence on stock returns, which will later consider investment strategy decisions to minimize risks and maximize returns obtained. Keywords: fundamental analysis, stock returns  

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 PENGARUH SUASANA TOKO DAN LOKASI TERHADAP MINAT BELI KONSUMEN PADA MINI MARKET XMART ULAK KARANG PADANG

2019 ◽  
Author(s):  
MUHAMMAD HUSNI HANDRI ◽  
jhon fernos
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

ABSTRACTThis study aims to determine the effect of store atmosphere and location on consumers' buying interest in the XMART mini market of Padang Padang. The sample used is 100 consumers, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the store atmosphere variable had a positive effect (4,527 > 1,6772) and significant (0,000 <0,05) on consumer buying interest. Location variables have a negative effect (-0,079) < (1,6772) and are not significant (0,937 > 0,05) to consumer buying interest. From this research, the R2 value is 0,244, it means that 24,4% of consumers' buying interest can be explained by the independent variables, namely the store atmosphere and location and the remaining 74,3% is explained by other variables.

scholarly journals NON PERFORMING FINANCING PADA BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Eka Prasetya Ningrum ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Commercial Bank ◽  
Financial Services ◽  
Commercial Banks ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Bank Financing ◽  
Negative Effect

ABSTRAKDalam memberikan pembiayaan bank tidak lepas dari non performing financing dalam memberikan pembiayaan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh rasio keuangan (BOPO, CAR, ROA, dan FDR) terhadap non performing financing pada Bank Umum Syariah. Populasi dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2012-2018. Teknik pengambilan sampel menggunakan metode purposive sampling dan didapat 11 sampel. Metode analisis menggunakan analisis regresi linier berganda. Hasil analisis data menunjukkan bahwa variabel CAR, ROA, dan FDR berpengaruh negatif terhadap non performing financing, sedangkan variabel BOPO tidak berpengaruh terhadap non performing financing. Perbankan dalam menjalankan usahanya harus dapat menjaga nilai rasio yang dapat meningkatkan non performing finacing.Kata kunci : Non-Performing Financing; BOPO; CAR; ROA; FDR ABSTRACTIn providing bank financing, it cannot be separated from funding non-performing in offering aid. The purpose of this study is to find out and analyze how the influence of financial ratios (BOPO, CAR, ROA, and FDR) on non-performing financing at Islamic Commercial Banks. The population in this study was a Sharia Commercial Bank registered with the Financial Services Authority (OJK) for the 2012-2018 period. The sampling technique uses a purposive sampling method, and 11 samples are obtained. The method of analysis uses multiple linear regression analysis. The results of data analysis showed that the CAR, ROA, and FDR variables had a negative effect on non-performing financing. In contrast, the BOPO variable had no impact on funding non-performing. Banks in running their business must be able to maintain the value of the ratio that can increase non-performing financing.Keywords: Non-Performing Financing; BOPO; CAR; ROA; FDR

scholarly journals Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan

2020 ◽  
Vol 30 (9) ◽  
pp. 2366
Author(s):  
I Gusti Ngurah Gede Bali Sakhya Prawira ◽  
Ni Ketut Rasmini
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Savings And Loan ◽  
Performance Principles ◽  
Positive Effect

The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, and treasurer of the cooperative. The population in this study amounted to 86 cooperatives. The samples in this study were 71 cooperatives obtained by the proportionate stratified random sampling method. Data collection was carried out by distributing questionnaires and the analysis technique used multiple linear regression analysis. The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance. This means that the better the application of the principles of Good Corporate Governance and the culture of tri hita karana in Savings and Loan Cooperatives in Tabanan Regency, it will tend to improve the financial performance of these cooperatives. Keywords: Financial Performance; Principles of Good Corporate Governance; Tri Hita Karana Culture.

scholarly journals Pergantian Auditor, Opini Audit, Financial Distress dan Audit Delay

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Putu Indrayani ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

Audit Delay is a period of time to complete the audit task from the closing date of the financial year to the date of completion of the audit report by an independent auditor. The purpose of this research is to examine whether there is an influence between auditor turnover, audit opinion and financial distress towards audit delay or not. This research was conducted at mining companies on the Bursa Efek Indonesia (BEI). There number of samples taken was 144, with nonprobability sampling method, especially purposive sampling. Data collection was carried out by non-participant observation. The analysis technique used is multiple linear regression analysis. The results of the analysis found that auditor switching had no effect on audit delay. These indicates prove that wether there is a change of auditors or not has doesn’t affect the audit delay. Opinion of audit brought a negative effect on audit delay. Financial distress brought a positive effect on audit delay. Keywords: Audit Delay; Auditor Switching; Auditor Opinion; Financial Distress.

scholarly journals Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran dan Kohesivitas Kelompok terhadap Senjangan Anggaran

2020 ◽  
Vol 30 (9) ◽  
pp. 2381
Author(s):  
Ni Putu Evitania Precilia ◽  
Ni Putu Sri Harta Mimba
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Regional Hospital ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Negative Effect ◽  
Budgetary Participation ◽  
Positive Effect

The purpose of this study was to examine the effect of budget participation, clarity of budget targets and group cohesiveness on budgetary slack at the Mangusada Regional Hospital in Badung Regency. A total of 36 people were selected as respondents. The sampling method in this study is purposive sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that budgetary participation and group cohesiveness have a positive effect on budgetary slack, while the clarity of budget targets has a negative effect on budgetary slack in the Mangusada Regional Hospital in Badung Regency. Keywords: Budget Participation; Clarity of Budget Goals; Group Cohesiveness; Budgetary Slack.

scholarly journals PENGARUH KUALITAS PRODUK, HARGA, DAN PROMOSI TERHADAP LOYALITAS PELANGGAN

2019 ◽  
Vol 8 (11) ◽  
pp. 6762
Author(s):  
Daniel I Nyoman Renatha Cardia ◽  
I Wayan Santika ◽  
Ni Nyoman Rsi Respati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Product Quality ◽  
Customer Loyalty ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Analysis Technique

The purpose of this study is to examine the effect of product quality, price, and promotion on customer loyalty on Smartfren prepaid card users in Denpasar City. This research was conducted in Denpasar City by using a sample size of 100 people with a probability sampling method. Data collection was obtained by the results of questionnaires using a scale as measured by a Likert scale. The data analysis technique used in this study is multiple linear regression analysis techniques. The results of the study proposed that product quality has a positive and significant effect on customer loyalty in Smartfren prepaid card users, prices have a positive and significant effect on customer loyalty, and promotion has a positive and significant effect on customer loyalty on Smartfren prepaid card users in Denpasar City. Keywords: product quality, price, promotion, customer loyalty    

scholarly journals Pengaruh Efektivitas Penggunaan SIA, Pelatihan SIA, dan LOC Internal Pada Kinerja Karyawan LPD Kota Denpasar

2019 ◽  
pp. 2100
Author(s):  
Ni Made Sri Pawitri ◽  
Made Yenni Latrini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Positive Effect

Determination of the sample in this study using a sampling technique with nonprobability sampling method, especially the purposive sampling method. This research was conducted on all LPDs in Denpasar City. The number of samples taken were 35 LPDs with 105 observations. Data collection is done by questionnaire instrument. The results of this questionnaire were measured using a Likert scale. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it is known that the effectiveness variables of the use of SIA, SIA training, and internal LOC have a positive effect on the performance of LPD employees in Denpasar City. This shows that the use of SIA that is more effective, routine in conducting training accompanied by confidence in individual users will provide convenience and benefits for employees who have an influence on improving the performance of LPD employees in Denpasar City. Keywords: Effectiveness of the use of SIA, SIA training, Internal LOC, employee performance

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP INCOME SMOOTHING: STUDI EMPIRIS PADA PERUSAHAAN PENERBANGAN TERBAIK ASIA

2020 ◽  
Vol 2 (1) ◽  
pp. 41-56
Author(s):  
Nadia Purnomo
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Annual Report ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Income Smoothing ◽  
Analysis Technique ◽  
Negative Effect

Airlines company particularly Asia’s airlines has dealing hard timesespecially when global crisis in 2008, that impacts towards aviation. Companieswould do anything to maintain their existence. One of them is toperform income smoothing practices. An evidence found that one of the topairlines companies according to SKYTRAX has been performing incomesmoothing practices in the year of 2018, that was PT Garuda Indonesia.This indicating that others top airlines companies as well potentially performingincome smoothing to maintain companies wholeness and evenachieving to be top Asia’s airlines companies. This research aims to determinefactors that influence the income smoothing practice in Asia’s topairlines companies. The variable used in this research are profitability, leverage,and institutional ownership. This research used quantitative approachwith the use of multiple linear regression analysis technique. This researchused 2008-2018 annual report period observed from eleven Asia’s airlinescompanies. The sampling method used in this research is purposive samplingwith 121 data. The results show that profitability, leverage, and institutionalownership have a negative effect on income smoothing.

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