scholarly journals Pengaruh Struktur Kepemilikan dan Dewan Komisaris Terhadap Kinerja Bank Umum Konvensional Yang Menyalurkan Kredit Pada UMKM: Dengan Pengungkapan Corporate Social Responsibility Sebagai Mediasi

2021 ◽  
Vol 1 (1) ◽  
pp. 64-75
Author(s):  
Ribka Gwijangge ◽  
Sri Ayem ◽  
Anita Prismatiwi
Keyword(s):  
Commercial Banks ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Linear Regression Method ◽  
Public Ownership ◽  
Conventional Banks ◽  
Positive Effect

This research aims to examine the effect of institutional ownership, public ownership, board of commissioners, CSR on the performance of Conventional Commercial Banks that disburse loans to MSMEs and examine the effect of institutional ownership, public ownership, board of commissioners on CSR disclosure of Conventional Commercial Banks that disburse loans to MSMEs. This research used is associative quantitative research, the sample used is conventional banks that distribute MSME loans listed on the Indonesia Stock Exchange (IDX), using purposive sampling technique. The data used is secondary data, the data source comes from the documentation of the financial statements of conventional banks that channel MSME loans and are listed on the Indonesia Stock Exchange in 2017-2019. The data analysis technique used multiple linear regression method. The results of this research indicate that institutional ownership has no effect on bank performance. Public ownership, board of commissioners, CSR, have a positive effect on the performance of the Bank. Institutional ownership, public ownership, the board of commissioners have a positive effect on the Bank's CSR. Keywords: Institutional And Public Ownership, Board Of Commissioners, CSR, Performance Of Conventional Commercial Banks

scholarly journals DETERMINING THE PERFORMANCE OF SHARIA COMMERCIAL BANKS WITH MODERATION OF NON PERFORMING FINANCING RATIO IN INDONESIA

Riset ◽  
2021 ◽  
Vol 3 (2) ◽  
pp. 563-580
Author(s):  
Novan Wahyu Hidayat ◽  
Amalia Kusuma Wardini ◽  
Lela Nurlela Wati
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Secondary Data ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Previous Period ◽  
Capital Adequacy Ratio ◽  
Operating Margin ◽  
Positive Effect

The research objectives to be achieved are: (1) To analyze and reveal empirically whether the Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) affects the performance of Islamic Commercial Banks as measured by the ratio ROA). (2) To determine and analyze whether the non-performing loan ratio (NPF) moderates the effect of Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), and Net Operating Margin (NOM) on the performance of Islamic Commercial Banks (Return On Assets). This type of research is a quantitative research. The population used in this study is a Islamic commercial banks registered with the Financial Services Authority consisting of 14 BUS from 2015-2019. The data used is secondary data and uses saturated sampling method. Researchers used this sampling technique because the total population of 14 Islamic commercial banks companies in Indonesia are registered with the Financial Services Authority (OJK). Analysis of research data using Moderating Regression Analysis. Simultaneously CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, but the partial results are only CAR that has a positive effect on ROA while OE, FDR and NOM have a negative effect on ROA, this happens because The capital adequacy held in the current period in lending is currently decreasing when compared to the previous period so that it has an impact on decreasing income and profit for the next period. Simultaneously, NPF moderates CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, while the partial results are only NPF which has an impact on reducing the effect of CAR on ROA, while other variables when NPF moderate the relationship with ROA moves towards improvement. This is because the capital adequacy ratio is currently used in handling the current bad credit ratio as a result of loans extended in the previous period so that the current capital that should be used to generate profits in the next period through an increase in the volume of credit at this time from the previous period is reduced so that an impact on the decline in Islamic commercial banks profitability in the next period. As for what makes the difference in this study is the moderation of NPF on the effect of CAR, BOPO, FDR and NOM on ROA.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 34
Author(s):  
Tri Setyaningsih ◽  
Titiek Puji Astuti ◽  
Yunus Harjito
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN PUBLIK TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018

2021 ◽  
pp. 18-29
Author(s):  
Imelda Purba
Keyword(s):  
Data Analysis ◽  
Real Estate ◽  
Firm Value ◽  
Quantitative Research ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Public Ownership ◽  
Significance Level

The purpose of this study is to obtain empirical evidence of the influence of managerial ownership, institutional ownership and public ownership on firm value in property and real estate companies in the 2016-2018 period. This type of research is quantitative research. The data used in this research is secondary data. The population in this study includes all property and real estate companies listed on the IDX in the 2016-2018 period. The sample in this study were 16 companies that met the criteria. The sampling technique in this study using purposive sampling. The data analysis used to test the hypothesis is multiple regression with a significance level of 5% and by using the SPSS version 23 tool. The results of this study indicate that managerial ownership variables have no effect on firm value, while institutional ownership and public ownership have a partial effect on firm value. Managerial ownership, institutional ownership, and public ownership have a simultaneous effect on firm value.

scholarly journals DETERMINASI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI BERDASARKAN PSAK NO.7 TAHUN 2018

2020 ◽  
Vol 6 (1) ◽  
pp. Press
Author(s):  
Jessyka Tridewi Purba ◽  
Husnah Nur Laela Ermaya ◽  
Ayunita Ajengtiyas
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Related Party Transactions

This study aims to examine the effect of Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Earnings Management to Related Party Transaction Disclosure. This type of research is quantitative reseacrh using secondary data of financial statements from manufacturing sector companies during 2016 to 2018 obtained from Indonesia Stock Exchange. The sampling technique that used is purposive sampling. The results showed that the Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership and Profit Management were able to influence the disclosure of related party transactions by 13%, while the remaining 87% were influenced by other variables outside this study. Partially, institutional ownership and managerial ownership significantly influence the disclosure of related party transactions. While the audit committee, independent commissioners and earnings management do not affect the disclosure of related party transactions.

scholarly journals THE MODERATING EFFECT OF INDEPENDENT COMMISIONERS ON FINANCIAL POLICY AND PUBLIC OWNERSHIP TOWARD CORPORATE FINANCIAL PERFORMANCE

2020 ◽  
Vol 2 (2) ◽  
pp. 139
Author(s):  
Niko Silitonga
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Measurement Instrument ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Corporate Financial Performance ◽  
Financial Policy ◽  
Public Ownership ◽  
The Relationship

<p align="center"><strong>Abstract</strong></p><p><em>The corporate financial performance is one of the measurement instrument whether the company is sustainable. This study aims to determine the effect of financial policy and public ownership on corporate financial performance with Independence of commissioners as a moderating variable in mining companies listed on Indonesia Stock Exchanges. This research uses a quantitative research model using secondary data. The data in this study were processed by the Moderating Regression Analysis (MRA) method supported by the IBM SPSS and Microsoft Excel programs as support software with data analysis techniques in the form of a classic assumption test and R2 test, F test, and t test. The population in this study are companies that have reported annual reports consistently during the 2014-2017 period. This study used a purposive sampling technique and obtained as many as 19 companies in accordance with predetermined criteria. The results of this study indicate that financial policy proxied by debt policy (DER) has a significant and positive effect on corporate financial performance, public ownership has no significant effect on corporate financial performance, independence commissioners strengthen the relationship between financial policy on corporate financial performance and independence commissioners do not has a moderating role between the relationship between Public Ownership and corporate financial performance. This study uses data from mining sector companies, it is recommended for further research to use other sectors such as: Property &amp; Real Estate Sector, Manufacturing Sector, and others listed on the Indonesia Stock Exchange.</em> <em>The implications of this study for the company management, this research can provide input to the company to be able to choose and use an independent commissioner who fulfills expertise in the financial and business fields of his company in order to make a decision on his company's financial policy.</em></p><strong>Keywords:</strong> <em>Independence of Commissioners, Financial Policy, Public Ownership, Corporate Financial Performance</em>.

scholarly journals The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Adris Kuncoro ◽  
Dhini Suryandari
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
The Relationship ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

scholarly journals PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMPETENSI DEWAN KOMISARIS DAN KUALITAS AUDITOR PADA NILAI PERUSAHAAN

2017 ◽  
pp. 3379
Author(s):  
Cok Istri Ratna Sari Dewi ◽  
Ni Made Dwi Ratnadi ◽  
Maria M. Ratna Sari
Keyword(s):  
Firm Value ◽  
Stock Price ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Positive Effects

High firm value will increase the prosperity of shareholders. The higher the stock price, the higher the firm value could be. Generally investors will hand over its management to the professionals to achieve the company’s goal which is to increase the firm values. This study aims to examine the influence of institutional ownership, the competence of board of commissioners and the quality of auditor on firm values. The analyzed data is secondary data, taken from financial statements and annual reports of companies that listed in Indonesia Stock Exchange from 2012-2015. The sample selection determined by using purposive sampling technique, 48 companies were acquired. Multiple linear regression techniques were used to analyze the data. The results showed that institutional ownership, the competence of board of commissioners and the quality of auditor have positive effects on firm values.

scholarly journals PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE BEI

2018 ◽  
Vol 7 (11) ◽  
pp. 6239
Author(s):  
I Ketut Alit Sukadana ◽  
Nyoman Triaryati
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Analytical Techniques ◽  
Linear Regression Method ◽  
Company Size ◽  
Sales Growth ◽  
Food And Beverage ◽  
Negative Effect ◽  
Corporate Profits ◽  
Positive Effect

Profit or corporate profits needed for the life of the company to gain profit. The purpose of this study is to determine the effect of sales growth, leverage, and company size on profitability. This research was conducted at Food and Beverage Company in Indonesia Stock Exchange period 2012-2016. Number of population as many as 16 companies, sample in this research as many as 11 companies with purposive sampling method. Data collection is done through secondary data. Analytical techniques conducted in this study using multiple linear regression method using independent variables of sales growth, leverage, and company size. Based on the results of the analysis found that the variable of sales growth, leverage, and company size simultaneously have a significant effect on profitability. This shows the increasing value of sales growth and size of the company and the declining value of leverage then profitability will increase. Partial sales growth has a significant positive effect on profitability. Partial leverage has a significant negative effect on profitability. The size of the company partially positively insignificant to profitability.

scholarly journals Pengaruh Kepemilikan Institusional, Ukuran Dan Umur Perusahaan Terhadap Kinerja Intellectual Capital Industri Keuangan di BEI

2018 ◽  
pp. 1799
Author(s):  
Ainun Roviko ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Firm Age ◽  
Financial Industry ◽  
Financial Report ◽  
The Impact

Evaluate performance intellectual capital of company is an important thing because this will contribute to the company competitive advantage in the future. This study aims to obtain empirical evidence of the impact institutional ownership, firm size and firmage on intellectual capital performance financial industry listed on Indonesian Stock Exchange 2015-2017.Intellectual capital performance measured by VAICTM. This research used non- probability sampling technique with purposive sampling method and 37 company as a sample and 111 observation. Secondary data obtained from the annual financial report of the financial industry. The result of this research indicate that institutional ownership hasnot affecting the intellectual capital performance. The result of this search also indicate that firm size and firm age has a positive effect on intellectual capital performance. Keywords : Institutional ownership, size and firm age, financial industry, intellectual capital.

scholarly journals PENGARUH ROA, NPM dan DER TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR)

Medikonis ◽  
2020 ◽  
Vol 11 (1) ◽  
pp. 59-70
Author(s):  
Yubiharto Yubiharto ◽  
Nurlaela Rakhma Hastuti
Keyword(s):  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Mining Companies ◽  
Csr Disclosure ◽  
Positive Effect

The problem in this research is the low level of CSR disclosure or social responsibility in mining companies, even though in reality it is stated in the law that every company is required to disclose social responsibility. This research is an empirical study on mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The purpose of this study was to determine the effect of ROA, NPM and DER on CSR. This research is quantitative descriptive. The data used are secondary data with direct collection through the company's annual report. This sampling technique uses a separate sample criteria taken from mining companies that disclose CSR using the GRI index. Data analysis in this study used multiple linear regression analysis with SPSS 24 software. The results of this study indicate that partially the ROA variable has no significant positive effect on CSR, while the NPM and DER variables have a significant positive effect on CSR. However, all variables simultaneously influence CSR.

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