scholarly journals PENGARUH CAR, NPL, DER DAN LAR TERHADAP ROA PADA BANK UMUM DI BURSA EFEK INDONESIA

2019 ◽  
Vol 8 (12) ◽  
pp. 7411
Author(s):  
Ayu Chintya Arie Zeuspita ◽  
I Putu Yadnya

ROA is a comparison between pre-tax profit and total bank assets. Factors that can influence ROA must be observed by bank management in order to obtain optimal ROA. Optimal ROA shows that banks are able to make good use of assets owned to generate profits. The purpose of this study was to determine the effect of CAR, NPL, DER and LAR partially on ROA in commercial banks on the IDX for the period 2013-2015. The sample in this study were banking companies listed on the Indonesia Stock Exchange for the period 2013-2015, which totaled 31 banking companies, which were taken using the census method. Data collection is done by nonparticipant observation methods. The data analysis technique used is multiple linear regression. The results showed that there was a significant positive effect between CAR and ROA. NPL shows a significant negative effect on ROA. DER shows a significant negative effect on ROA, and LAR shows a significant positive effect on ROA. Keywords: CAR, NPL, DER, LAR, ROA

SENTRALISASI ◽  
2021 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Dewi Oktary ◽  
Rurin Pratiwi

To find out the effects of NPL, NIM, LDR on the profitability level and stock returns is the aim of this study. The samples used were 24 conventional banks listed on IDX main board in 2014- 2018. The techniques of data analysis were path analysis and Sobel test. The results obtained in this study were that NPL had a significant negative effect on profitability and stock returns, NIM had a significant positive effect on the profitability level and stock returns, while LDR had no significant effect on the profitability level but it had a significant negative effect on stock returns. Profitability level had no significant effect on stock returns. NPL, NIM, LDR simultaneously had a significant effect on profitability. In addition, NPL, NIM, LDR and Profitability Level simultaneously had a significant effect on stock returns. NPL, NIM, LDR had no significant effect on stock returns. NPL, NIM, LDR had no significant effect on stock returns through profitability. 


2021 ◽  
Vol 3 (1) ◽  
pp. 92-101
Author(s):  
Mella Kusuma Wardannah ◽  
Wirman Wirman

The development of Islamic banking is currently growing rapidly and has gained a lot of trust in the community which greatly affects the nation's economy. This study aims to examine the influence of Operating Expenses to Operating Revenues (BOPO), Financing To Deposit Ratio (FDR) and Non-Performing Financing (NPF) on the Profitability of Islamic Commercial Banks in Indonesia in the 2015-2019 period. The data is taken from the annual financial reports of Sharia Commercial Banks registered with the Financial Services Authority in 2015-2019 which are published on the official website (www.ojk.co.id) The object of this research was conducted at 6 banks registered with the Financial Services Authority (OJK) with a period of 5 years for the 2015-2016 period. In total there are 6 Sharia commercial banks, namely Bank Muamalat, Bank Mega Syariah, Bank BRI Syariah, Bank BNI Syariah, Bank BCA Syariah, and Bank Mandiri Syariah. The data analysis technique used in the study used the classical assumption test which included normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. To find out the overall picture of each of the variables, this study uses multiple linear regression and hypothesis testing which includes the t test (partial) and the f test simultaneously. The results showed that the BOPO variable had a significant negative effect on ROA, the FDR variable had a significant positive effect on ROA and the NPF variable had no effect on ROA. The results of this study are expected to be a guideline for further research and be useful for the management of Islamic Commercial Banks in managing the company.Keywords : Operating Expenses To Operating Revenues (BOPO), Financing To Deposit Ratio (FDR), Non                       Performing Financing (NPF), Profitabilitas (ROA)


2021 ◽  
pp. 160-187
Author(s):  
Indah Lestari

The purpose of this study is to find out and analyze whether there is an Influence of Liquidity, Growth Opportunity, Asset Structure, and Non Debt Tax Shield on Capital Structure with Profitability as an Intervening Variable in Islamic Commercial Banks Registered at OJK 2016-2020 ". This research is a quantitative research using data sources derived from secondary data, namely the annual report. The sampling technique used in this research is purposive sampling technique. Of the 14 Islamic commercial banks registered with the OJK, only 11 are in accordance with the sample criteria in this study. This study uses the Eviews 9 application as a tool for data processing. The analytical methods used in this research are stationarity test, panel data regression model test, classical assumption test, regression test, and path analysis test. The results obtained in this study are liquidity has a significant negative effect on capital structure. Growth opportunity and asset structure have a significant positive effect on capital structure. Meanwhile, the non-debt tax shield and profitability variables have no significant positive effect on capital structure. Liquidity has no significant negative effect on profitability, growth opportunity has no significant positive effect on profitability. Asset structure has a significant positive effect on profitability, while non-debt tax shield has a significant negative effect on capital structure. From the results of the path analysis conducted in this study, profitability was not able to mediate the variables of liquidity, growth opportunity, and non-debt tax shield on capital structure, but for the asset structure variable profitability was able to mediate the influence of asset structure on capital structure.


2020 ◽  
Vol 16 (2) ◽  
pp. 143-170
Author(s):  
Aditya Rahmawan ◽  
Eliada Herwiyanti ◽  
Siti Maghfiroh

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.


2019 ◽  
Vol 8 (5) ◽  
pp. 3028
Author(s):  
Ni Putu Ira Kartika Dewi ◽  
Nyoman Abundanti

The purpose of this study was to determine the effect of  leverage and  firm size on firm value with profitability as intervening variable on consumer goods industry  in the Indonesian Stock Exchange. The population in this study are companies in the consumer goods industry Indonesian Stock Exchange amounted to 46 companies 2014-2017. Sampling technique used was purposive sampling, so that the final sample that is obtained is 21, a company incorporated in consumer goods industry in Indonesian Stock Exchange 2014-2017. Data analysis technique used in this research is path analysis and Sobel test. The result shows that leverage has significant negative effect on profitability  and firm size has significant positive effect on profitability. Leverage, firm size, and profitability have significant positive effect on firm value. Profitability mediates the effect of leverage on firm value significantly and profitability also mediates the effect of firm size  on firm value significantly.


2018 ◽  
Vol 17 (1) ◽  
Author(s):  
Ivan Alexander Nanlohy ◽  
Putu Anom Mahadwartha ◽  
Arif Herlambang

This study aims to determine the influence of stock characteristics with stock returns on consumer goods industry companies listed on the Indonesian Stock Exchange period 2011- 2015. Stock characteristics are illiquidity, size, beta, risk and dividend yield. This study uses quantitative approach by using multiple linear regression method in the form of panel data. This study uses a sample of consumer goods industry companies listed on the Indonesia Stock Exchange period 2011-2015. The number of samples used in this study is 125 years of observation consisting of 25 companies. The finding of this study indicates that the influence of stock characteristics with stock returns. Illiquidity has no significant positive effect on stock return. Size has no significant positive effect on stock return. Beta has a significant positive effect on stock return. Risk has a significant negative effect on stock return. Dividend yield has a significant negative effect on stock return.


2020 ◽  
Vol 12 (4(J)) ◽  
pp. 59-66
Author(s):  
Joy Pandapotan ◽  
Noegrahini Lastiningsih

This study aims to determine the effect of capital structure, liquidity, and company size on profitability in state-owned companies listed on the Indonesian state-owned enterprise website in 2016 - 2018. This research uses a quantitative approach. This study uses secondary data from company financial and annual report, the sample consists of 65 stated-owned companies. The data analysis technique in this study uses multiple linear regression, classic assumption test, and the hypothesis test consists of  the t-test. Based on the results of data analysis known that capital structure has a insignificant negative effect on profitability, liquidity has a significant positive effect on profitability, and company size has a significant negative effect on profitability. The results of this study are expected to be useful for managers in making decisions related to company management, beneficial for investors in choosing investments, and being useful as a reference for further researchers who studying profitability variables


2021 ◽  
Vol 31 (11) ◽  
pp. 2748
Author(s):  
Ni Wayan Meitriyani ◽  
Ni Gusti Putu Wirawati

The purpose of this study was to determine the effect of business risk, profitability, and asset structure on capital structure. This study takes samples from manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample used is purposive sampling. The analysis technique used is multiple linear regression. The results of business risk research have a significant positive effect on the capital structure of Food and Beverage Companies Listed on the IDX in 2015-2019 while profitability has a significant negative effect on the capital structure of Food and Beverage Companies Listed on the IDX, and asset structure has a significant positive effect on the capital structure in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2015-2019. Keywords : Food and Beverage; Business Risk; Profitability; Asset Structure.


2018 ◽  
Vol 25 (2) ◽  
pp. 134
Author(s):  
Marli Marli

This study aims to examine and analyze the effect of the proxied ratio of activities with Total Asset Turnover and Leverage proxied by the Debt to Equity Ratio on Corporate Values ​​proxied with Price to Book Value with Profitability proxied with Return On Assets as an intervening variable through Annual Financial Reports That Have Been Compiled By Plantation Subsector Companies listed on the Indonesia Stock Exchange. The Population In This Study Is Obtained By Using Purposive Sampling Methods In Plantation Companies Listed On The Indonesia Stock Exchange (IDX) During the 2015-2017 Period and based on the criteria that have been determined, a sample of 14 plantation companies is obtained. The analysis method used is Path Analysis, the development of multiple linear regression. By using multiple regression analysis, TATO has a significant positive effect on ROA. While DER has a significant negative effect on ROA. The TATO variable has a significant positive effect on PBV. DER variable has a significant negative effect on PBV and ROA has a significant positive effect on PBV. Based on path analysis and Sobel Test, it can be concluded that ROA mediates the effect of TATO on PBV. However, ROA does not mediate the effect of DER on ROA.


EXCELLENT ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 142-158
Author(s):  
Sonia Gumilang

This research is aimed to tes the effects of Tangibles, Reliability, Responsiveness, Assurance, Emphaty towards nasabah’ satisfaction, location, loyalty.This research uses prime dataquestionnaire and involves 42 nasabah of Bank Panin Yogyakarta as sample respondents dan using (validity, reliability, t, F, R square and pathways) as data analysis methods.t test results : tangibles, reliability, responsiveness, satisfaction and location have a significant positive effect toward loyalty. Assurance and emphaty have a significant negative effect toward loyalty. F test results : tangibles, reliability, responsiveness, assurance, emphaty, satisfaction and location simultaneously affect significantly loyalty. R square test results 0,998, means loyalty variabels and described by tangibles, reliability, responsiveness, assurance, emphaty variabels with satisfaction and location as an interval variabels 99,8% and the rest 0,20% discribed by other external factors. Pathway analysis results : direct effect of application tangibles, reliability, and responsiveness to loyalty is more effective. Direct effect of tangibles to llyalty is the most dominant effect.Keywords : tangibles, reliability, responsiveness, assurance, emphaty, satisfaction, location,  loyalty


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