scholarly journals PENGARUH SPREAD TINGKAT SUKU BUNGA, NON PERFORMING LOAN, DAN BOPO TERHADAP PROFITABILITAS

2018 ◽  
Vol 7 (11) ◽  
pp. 5874
Author(s):  
Ida I Dewa Ayu Ekadini Badung ◽  
I Putu Yadnya
Keyword(s):  
Interest Rate ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Interest Rate Spread ◽  
Analysis Technique ◽  
Negative Effect ◽  
Observation Method

The purpose of this study is to determine the effect of Spread Rate of Interest Rate, NPL and BOPO on Profitability of Rural Banks in Denpasar period 2014-2016. This research uses non participant observation method with the sample used as many as 19 BPR in Denpasar City. Data analysis technique used multiple linear regression analysis. The results of this study show that partially positive Spread has no significant effect on Return On Assets (ROA) on BPR in Denpasar City 2014-2016. Non Performing Loan (NPL) has a significant negative effect on ROA in BPR in Denpasar City 2014-2016. Operational Costs to Operating Income (BOPO) have a significant negative effect on ROA in BPR in Denpasar City 2014-2016. The implications of this study the higher Spread ratio will increase the ROA of banking companies. While the NPL and BOPO the higher the ratio of these variables, then the ROA of banking companies will decrease, so to improve the ROA of banking companies have to press NPL and utilize existing sources and systems. Keywords: Interest Rate Spread, NPL, BOPO, Profitability.

scholarly journals Return On Assets, Leverage, Company Size dan Tax Avoidance

2021 ◽  
Vol 31 (9) ◽  
pp. 2301
Author(s):  
Ni Wayan Shintya Dharmayatri ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Participant Observation ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Return On Assets ◽  
Analysis Technique ◽  
Negative Effect ◽  
Observation Method ◽  
Positive Effect

The purpose of this study was to determine the effect of return on assessment, leverage and company size on tax avoidance. This research was conducted on mining sector companies listed on the IDX in 2017-2019. The sampling method used was purposive sampling. The number of companies that met the criteria was 11 companies with 33 observations. Data collection was carried out by non-participant observation method. The data analysis technique used is multiple linear regression analysis. Based on the research results, it was found that return on assets and company size have a negative effect on tax avoidance, while leverage has a positive effect on tax avoidance. Keywords: Tax Avoidance; Return On Assets; Leverage; Company Size.

Pengaruh Perputaran Kas, Perputaran Modal Kerja, Rasio Utang, dan Ukuran Perusahaan terhadap Likuiditas pada Perusahaan Sub Sektor Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 23 (2) ◽  
pp. 179-186
Author(s):  
Winda Apriliyani ◽  
Hetty Muniroh
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Debt Ratio ◽  
Significant Positive Effect ◽  
Working Capital ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Equity Ratio ◽  
Positive Effect

The purpose of this research was to analysis the effect of cash turnover, working capital turnover, debt ratio and firm size on liquidity. The research sample was 7 companies with 35 observations. The data analysis technique used was multiple linear regression analysis. The results of the study showed that cash turnover has an insignificant negative effect on liquidity, working capital turnover has a significant negative effect on liquidity, debt to equity ratio have a significant negative effect on liquidity and the size of the company has a significant positive effect on liquidity.

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 LDR, NPL, DAN BOPO TERHADAP PROFITABILITAS PADA LPD DI KABUPATEN GIANYAR

2020 ◽  
Vol 9 (8) ◽  
pp. 2998
Author(s):  
Ni Putu Novi Antari ◽  
I Gde Kajeng Baskara
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Operating Income ◽  
Operational Costs ◽  
Analysis Technique ◽  
Data Source ◽  
Observation Method ◽  
The Village

The purpose of this study is to explain the effect of Loan to Deposit Ratio, Non Performing Loans, and Operational Costs Operating Income on Profitability. This research was conducted at the Village Credit Institutions in Gianyar Regency in 2018. The number of samples used was 243 LPD, with saturated sampling method. Data collection method used is nonparticipant observation method, which is through observations made on LPD financial statement data publication documents. The type of data is quantitative data. The data source used is secondary data obtained from the Village Credit Empowerment Institute (LPLPD) of Gianyar Regency. The analysis technique used is multiple linear regression analysis techniques. The results of this study prove that the Loan to Deposit Ratio does not significantly influence profitability, Non Performing Loans and Operational Costs Operating Income has a negative and significant effect on the profitability of LPDs in Gianyar Regency. Keywords: loan to deposit ratio, non-performing loans, operational costs operating income, profitability

scholarly journals Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak

2018 ◽  
pp. 1506
Author(s):  
I Made Gilang Hartana ◽  
Ni Ketut Lely Aryani Merkusiwati
Keyword(s):  
Regression Analysis ◽  
Motor Vehicle ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Observation Method ◽  
Positive Effect ◽  
Research Show

The development of an area is heavily dependent on the tax sector. The purpose of this study is to determine the effect of taxpayer awareness and tax sanctions on compliance with motor taxpayers with the socialization of taxation as a moderator. This research was conducted at SAMSAT Tabanan Joint Office. The number of samples used in this study were 100 people obtained by nonprobability sampling method with purposive sampling technique. Data were collected by non-participant observation method and questionnaire. Data analysis technique is done by using multiple linear regression analysis and Moderated Regression Analysis. The results of the research show that taxpayers' awareness and tax sanctions have a positive effect on motor vehicle taxpayer compliance in SAMSAT Tabanan Office. This study also found that the socialization of taxation can strengthen the influence of taxpayer awareness on the compliance of motor vehicle taxpayers in the joint office of SAMSAT Tabanan. Keywords: awareness, sanction, socialization, compliance

scholarly journals PENGARUH KECUKUPAN MODAL, RISIKO KREDIT, LIKUIDITAS, DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS LPD DI KABUPATEN KARANGASEM

2019 ◽  
Vol 8 (10) ◽  
pp. 6022
Author(s):  
I Ketut Aar Sudarsana ◽  
Anak Agung Gede Suarjaya
Keyword(s):  
Credit Risk ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Operational Efficiency ◽  
Capital Adequacy ◽  
Cluster Sampling ◽  
Negative Effect ◽  
Observation Method

This study aims to analyze the effect of capital adequacy (capital adequacy ratio), credit risk (non-performing loan), liquidity (loan to deposit ratio), and operational efficiency (BOPO) on LPD profitability in Karangasem Regency. This research was conducted in all LPDs throughout the Karangasem Regency for the period 2015-2017. The number of samples used was 108 LPD through probability sampling method with cluster sampling technique (sampling area). This study uses a non-participant observation method and uses multiple linear regression analysis. Based on the results of the analysis, this study shows that partially capital adequacy and liquidity have a significant positive effect on return on assets in the LPD in Karangasem Regency for the period 2015-2017. Credit risk and operational efficiency partially have a significant negative effect on ROA in Karangasem Regency LPD. Keywords: capital adequacy, credit risk, liquidity, operational efficiency, profitability  

Analysis of the Effect of Financial Ratios on ROA (Return on Asset) at National Private Commercial Banks in Indonesia

2021 ◽  
Vol 23 (1) ◽  
pp. 1-15
Author(s):  
Yenni Permata Windri
Keyword(s):  
Commercial Banks ◽  
Work Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Ratios ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Financial Condition ◽  
Negative Effect ◽  
Business Entities

Abstract Banks are business entities that collect funds from the public in the form of deposits and redistribute them in the form of loans and / or other forms in order to improve the standard of living of many people. Performance is an illustration of the condition of a bank, regarding the good and bad condition of a bank that reflects work performance in a certain period. Financial ratios can help business people, government parties and other users of financial statements in assessing the financial condition and performance of the bank. This study aims to see the effect of financial ratios, namely Loan to Deposit Ratio (LDR), Non Performing Loans (NPL) and BOPO to the performance of National Private Commercial Banks, namely Return on Assets (ROA). The sampling method uses purposive sampling, which uses samples with certain criteria, the samples used in this study are three national private commercial banks namely Bukopin Bank, Mega Bank and OCBC NISP Bank. The data analysis method used is multiple linear regression analysis. Partial test results show that the LDR partially has a non-significant positive effect on ROA in National Private Commercial Banks for the period 2010 to 2013. NPLs partially have a non-significant negative effect on ROA at National Private Commercial Banks for the period from 2010 to 2013 and BOPO partially had a significant negative effect on ROA in National Private Commercial Banks for the period 2010 to 2013.   Keywords: Loan to Deposit Ratio, Non Performing Loan, Operational Costs to Operating Income

scholarly journals Pengaruh Persepsi Kemudahan Penggunaan, Manfaat Dan Risiko Terhadap Minat Menggunakan Uang Elektronik Di Surabaya

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Hendra Prasetya ◽  
Scenda Erka Putra
Keyword(s):  
Perceived Risk ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Ease Of Use ◽  
Public Understanding ◽  
Perceived Benefits ◽  
Perceived Ease Of Use ◽  
Electronic Money ◽  
Analysis Technique ◽  
Negative Effect

The problem examined in this study is whether the perceived ease of use, perceived benefits and perceived risk partially have asignificant effect on the interest in using electronic money in Surabaya. This study aims to determine the significance of the effect of perceived ease to use, perceived benefits and perceived risk of interest in using electronic money in Surabaya. There are three independent variable studied, namely perceived ease to use, perceived benefits and perceived risk. The dependent variable is interest in using. The population is people in Surabaya who know electronic money. Determination of the sample using purposive sampling with criteria at minimal 18 year old and using electronic money. The number sample processed was 94 samples. The analysis technique uses multiple linear regression analysis. The hypothesis testing using t test. The result is that perceived ease of use and perceived benefits partially have a significant positive effect and risk perception has a significant negative effect on interest in using electronic money in Surabaya. The implication is that electronic money issuers should continue to innovate electronic money by increasing or adding service features found in application on smartphones and making their operation easier and opening more places to fill electronic money. Public understanding of electronic money needs to be improved again.

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 The Effect of Financial and Non-Financial Indicators on the Profitability of Islamic Commercial Banks in Indonesia

2021 ◽  
Vol 17 (1) ◽  
pp. 42-52
Author(s):  
Rafika Mardillasari ◽  
Sufyati HS ◽  
Ali Muktiyanto
Keyword(s):  
Market Share ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Financial Indicators ◽  
Return On Assets ◽  
Directional Effect ◽  
Significant Negative Effect ◽  
Negative Effect

This study aims to analyze the influence of financial indicators (CAR, FDR, BOPO, NIM, NPF) and non-financial (number of bank offices, market share, GCG, CSR) on profitability that is proxied by Return on Assets (ROA) of Islamic Banks in 2014 -2018. The data source used is secondary data from 2014-2018. Data analysis techniques used are descriptive analysis, multiple linear regression analysis and the classic assumption test. Findings. The results of the study are that CAR does not have a significant negative effect. FDR does not have a significant negative directional effect. BOPO has a significant negative effect. NIM has a positive positive significant effect. NPF has a significant negative effect. The number of bank offices has no significant positive effect. Market share does not have a significant negative directional effect. GCG does not have a significant negative effect. CSR has a significant negative effect.  The adjusted R2 value is 73.21% while the remaining 26.79% is influenced by other variables outside the study so the researcher should further add other variables.

Sign in / Sign up

Export Citation Format

Share Document