scholarly journals Comparative Analysis of Banking Financial Performance Pre and Post Covid-19 Pandemic

2022 ◽  
Vol 20 (1) ◽  
pp. 17
Author(s):  
Triska Dewi Pramitasari
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Annual Report ◽  
Banking Industry ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Ratios ◽  
Analysis Method ◽  
Test Analysis ◽  
Before And After

<p class="Imar-Abstract">Covid-19 struck the Indonesian banking industry in particular ASEAN, through the weaker economic growth, which resulted in a slowdown in credit growth and eventually reduce profitability. This study aimed to analyze the financial performance of banks before and after the occurrence of a covid-19 pandemic and formulate alternative strategies to improve the financial performance of Indonesian banks. The study sample consisted of four banks with saturated sampling method (census) are owned banks (State Bank) listed on the Stock Exchange Indonesia. The data in this research is secondary data obtained from the bank's annual report period 2019 until the second quarter of 2020 which is accessed via the IDX website. Performance is measured using the six financial ratios namely ROA, BOPO, NPL, NIM, CAR and LDR with different test analysis method (Paired T-Test). The study found that in the form of financial ratios ROA, BOPO, CAR and LDR pre and post Covid-19 pandemics have significantly different values, while the NPL and NIM did not differ significantly.</p>

scholarly journals PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 6 (1) ◽  
pp. 141
Author(s):  
Mega Indah Lestari ◽  
Deliza Henny
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Fraudulent Financial Statements

<p><em>The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy  ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. </em><em>This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.</em><em>The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.</em></p>

scholarly journals PENGARUH PERINGKAT OBLIGASI DAN KONFLIK BONDHOLDER-SHAREHOLDER TERHADAP PENERAPAN KONSERVATISME AKUNTANSI

2021 ◽  
Vol 26 (1) ◽  
pp. 34-42
Author(s):  
Mailiza Maharani ◽  
Agrianti Komalasari ◽  
Komaruddin Komaruddin
Keyword(s):  
Quantitative Analysis ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Analysis Method ◽  
Bond Rating ◽  
Multiple Regressions ◽  
Research Analysis

This research is a research using quantitative analysis that aims to know the influence of bond rating and bondholder-shareholder conflicts to accounting conservatism implementation in non finance and banking companies that listed in the Indonesian Stock Exchange (IDX) in 2011-2018.  The data which is used in this research is secondary data obtained from company’s annual report in Indonesian Stock Exchange (IDX).  The samples of this research obtained by using purposive sampling method.  Based on this criteria, obtained 33 companies as sample of this research.  Analysis method which is used is the multiple regressions analysis.  The result of this research indicate that bond rating and bondholder-shareholder conflict have no significant effect on accounting conservatism implementation.

scholarly journals The Effect of Intellectual Capital Disclosure Disclosure on Profitability and Firm Value in Banking Companies Listed on the Stock Exchange 2015-2019

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Esty Nugraheni ◽  
Nurasik
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Data Analysis Method

This study aims to analyze the effect of intellectual capital disclosure on financial performance and firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 14 banking companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this research is PLS 3.2. The results of this study indicate that Intellectual Capital Disclosure affects the company's financial performance (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Intellectual Capital Disclosure has an effect on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

scholarly journals Analisis Perbandingan Kinerja Keuangan Setelah Merger atau Akuisisi

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Rizky Trinanda Akhbar ◽  
Ali Nurdin ◽  
Ulfa Siti Maspupah
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Statistical Test ◽  
Activity Ratios ◽  
Before And After ◽  
Profitability Ratios ◽  
Sampling Approach

This study aims to investigate the company's financial performance before and after a merger or acquisition process. The research focuses on the financial performance of companies listed in Indonesia Stock Exchange that did a merger or acquisition in 2012. Secondary data from financial statements was collected and analyzed for four years before and four years after the merger or acquisition. The variables examined are profitability ratios (NPM, ROI, ROA and ROE), activity ratios (TATO and FATO), market ratios (EPS and PER), liquidity ratios (CR and QR) and solvency ratios (DR and DER). Non probability sampling method with a purposive sampling approach is used to determine the samples of this study. Using descriptive statistical test we find that financial performance before a merger or acquisition is fluctuating while after a merger or acquisition tends to decline. In other words, merger and acquisition not effective yet to improve company’s financial performance. Keywords: Acquisition; Financial Performance; Merger.

scholarly journals Financial Performance in Indonesian Companies: The Role of Environmental Performance and Environmental Disclosure

2020 ◽  
Vol 12 (2(J)) ◽  
pp. 27-33
Author(s):  
Noegrahini Lastiningsih ◽  
Khoirul Aswar ◽  
Ermawati .
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Analysis Method ◽  
Data Types ◽  
Environmental Disclosure

The aim of this study is to acquire empirical evidence that environmental performance and environmental disclosure has an influence on financial performance. The key differentiation between this study and previous studies is the use of different variables and measurement methods. The hypothesis of this study is based on stakeholder theory and legitimation theory. The purposive sampling method was used to collect data from manufacture companies listed in the Indonesian Stock Exchange and the PROPER 2016-2018 program. Instruments for classic assumptions have been tested. Afterwards, multiple linear regression is used as the analysis method, and secondary data types with the use of documentation methods. The outcome of this study shows that environmental performance and environmental disclosure has a significantly positive influence towards financial performance.

scholarly journals Study Of Divergence Of Go Public Company's Financial Performance Based On Website Before and After Merger Using Window Period Method Time Frame 2015 - 2017

2019 ◽  
Vol 1 (1) ◽  
pp. 27-51
Author(s):  
Ardy Indra Lekso Wibowo ◽  
Aditya Dwiansyah Putra ◽  
Murni Sari Dewi ◽  
Denny Oktavina Radianto
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Time Frame ◽  
Rank Test ◽  
Test Analysis ◽  
Return On Equity ◽  
Window Period ◽  
Before And After

This study aims to determine the differences in financial performance of website based companies (technopreneur) before and after merger determination using fundamental variables, namely CR (current ratio), DER (debt to equity ratio), ROA (return on assets), ROE (return on equity), and NPM (net profit margin) for all merger companies listed on the Indonesia Stock Exchange. This study uses an event study type with a window period of 1 year before and 1 year after the determination of a merger. The population of this study uses all website based publicly listed companies that merged on the Indonesia Stock Exchange in the period 2015 - 2017 with the sampling technique using purposive sampling technique so that 17 companies were sampled. This analysis technique uses a different test analysis on abnormally distributed data (Wilxocon signed rank test). The data source used is secondary data from the official IDX and KPPU websites

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

ANALISIS KINERJA KEUANGAN PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI SEBELUM DAN SESUDAH KEBIJAKAN LOAN TO VALUE

2019 ◽  
Vol 4 (1) ◽  
pp. 79-90
Author(s):  
Ghaniy Ridha Prima ◽  
Hermanto Siregar ◽  
Ferry Syarifuddin
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sample Selection ◽  
Test Analysis ◽  
Asset Return ◽  
Return On Equity ◽  
Analysis Technique ◽  
Significant Difference ◽  
Before And After

The purpose of this study is to provide empirical evidence of the effects of the Loan to Value (LTV) policy on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sample selection uses a purposive sampling method of 42 property and real estate companies that meet the criteria. The research period is divided into 2 namely before the Loan to Value policy (2013-2014) and after the Loan to Value policy (2016-2017) with the Paired Sample t Test analysis technique. The test results show if the current ratio, Return on Asset, Return on Equity and Debt to Asset have significant differences between before and after the LTV policy is applied. While the fast ratio, cash ratio, net profit margin and Debt to Equity did not show a significant difference. Keywords: Financial Performance, Loan to Value, Property and Real Estate, Profitability Ratio, Liquidity Ratio, Solvability Ratio.

scholarly journals PENGARUH PENGUNGKAPAN IDENTITAS ETIS ISLAM, AGENCY COST DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2016-2018)

2021 ◽  
Vol 9 (1) ◽  
pp. 57
Author(s):  
Mursidah Mursidah ◽  
Yunina Yunina ◽  
Meutia Zahara
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Annual Report ◽  
Secondary Data ◽  
Agency Cost ◽  
Islamic Banks ◽  
Ethical Identity ◽  
Identity Disclosure

Abstract: This study aimed to examine the influence of the Islamic ethical indentity disclosure, agency cost, and intellectual capital to the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Secondary data were used from annual report were published on the website etch Islamic bank between 2016-2018. The purposive sampling method using in this research, so there are theerten Islamic banks are object of research. The analytical method used is multiple linier regresstion analysis using the SPSS 20 softwer program. The results of this study shows that partial of the Islamic ethical identity disclosure have not effect on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, the agency cost have effect negative on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, and intellectual capital have effect positif on the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Keywords: Islamic ethical identity disclosure, agency cost intellectual capital, financial performance and  ROA.

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