scholarly journals MASIH TEPATKAH ROA SEBAGAI PENGUKURAN KINERJA KEUANGAN INDUSTRI ASURANSI DI INDONESIA?

2018 ◽  
Vol 11 (1) ◽  
pp. 81
Author(s):  
Oyo Sukarya ◽  
Farah Margaretha
Keyword(s):  
Financial Performance ◽  
External Factor ◽  
Positive Influence ◽  
The Other ◽  
Insurance Companies ◽  
Insurance Company ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Significant Positive Influence

<p><em>The problem of this research was</em><em> the determinants of financial performance in insurance company in indonesia, both of internal and external factor. There are some factor</em><em>s</em><em> that influence positively and the other side  influence</em><em>s n</em><em>egatively on the financial performance.</em><em> </em><em>The objectives of this research was</em><em> </em><em>to examine the factors that affect the financial performance of insurance companies in Indonesia, which </em><em>was </em><em>viewed from profitability</em><em>. The methodology of this research was</em><strong><em> </em></strong><em>multiple regression. The object of research is 64 insurance companies listed in Otoritas Jasa Keuangan (OJK) period 2011-2015.</em><em> Finding and contribution in this research</em><strong><em> </em></strong><em>showed that leverage, equity, and management competence index proved to have a significant positive influence, </em><em>on </em><em>size, ownership and age</em><em>, and they were</em><em> proved to have a significant negative effect on retention ratio had a non-significant positive effect, and Underwriting Risk negatively influenced insignificantly into financial performace (ROA).</em><em> I</em><em>mplication in this research was</em><strong><em> </em></strong><em>that companies need to monitor the fluctuation of leverage and Equity, that positively influence</em><em> the financial performance</em><em>, </em><em>w</em><em>here leverage  depend</em><em>s</em><em> on ratio of debt to equity. In addition assets and ownership negatively affect</em><em> financial performance</em><em>, in order to monitor </em><em>the i</em><em>increase in line with the profit increase.</em><em></em></p>

scholarly journals The Influence of Job Satisfaction on Loyalty of Tourism Buses’ Drivers and Their Assistants in Malang through Organizational Commitment

2018 ◽  
Vol 23 (2) ◽  
pp. 63
Author(s):  
Luthfi Jauharotun Nisa'
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Human Resources ◽  
Sampling Method ◽  
Positive Influence ◽  
Significant Positive Effect ◽  
The Relationship ◽  
Positive Effect ◽  
Significant Positive Influence ◽  
Collection Methods

A person’s loyalty is a form of loyalty to an object, both people and tasks. But in fact in the current era, loyalty is a difficult thing to find. Human resources who born in 1983-1997 or called Y generation have lower loyalty than X generation (1963-1982). So that studying loyalty of tourism buses’ drivers and their assistants is an interesting thing in order to know what cause the loyalty of drivers and their assistants. The purpose of this study are (1) to find out the description of job satisfaction, organizational commitmen and driver and kernet loyalty, (2) to find out whether there is a significant positive influence on job satisfaction on the driver's and kernet's organizational commitment, (3) to find out whether there is a positive influence significant organizational commitment to driver and kernet loyalty, (4) to determine whether there is a significant positive influence on job satisfaction on driver and kernet loyalty, (5) and to find out whether there is a significant positive effect on job satisfaction on driver loyalty and kernet through organizational commitment. This research is quantitative and using path analysis to determine the relationship between variables. The sampling method uses purposive sampling in the form of judment sampling. Population in this research is 125 driver and kernet in Malang with sample 105 driver and kernet. Data collection methods use a closed questionnaire. The research results show that: (1) Job satisfaction has a positive and significant effect on the driver's and kernet's organizational commitment; (2) Organizational commitment has a positive and significant influence on driver and kernet loyalty; (3) Job satisfaction has a positive and significant impact on driver and kernet loyalty; (4) Job satisfaction affects the loyalty of driver and kernet through organizational commitment.

scholarly journals Factors Affecting Financial Performance Of District/City Local Government Of Yogyakarta

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Aristyan Jeffri Nugroho ◽  
Martianus Budiantara
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Multiple Regression ◽  
The Other ◽  
Significant Positive Effect ◽  
Efficiency Ratio ◽  
Factors Affecting ◽  
Financial Report ◽  
Other Hand ◽  
Positive Effect

The  research aims to find out factors of financial performance of local goverment regencies or city in Yogyakarta. Independent variabel are wealth of local goverment, dependence with central goverment, and local goverment expenditures. On the other hand the dependent variable is financial performance of local goverment as measured by the efficiency ratio. Population of this research are local goverment financial report (LKPD) of Yogyakarta period 2010-2014 audited by BPK. The sample are estimate realization report (LRA) all regencies or city and the province of Daerah Istimewa Yogyakarta. Hypothesis of this research were examined by using multiple regression in SPSS 16 software. Result of this reearch indicate that wealth of local goverment have significant positive effect on the financial performance of local goverment. Dependence with central goverment have significant positive effect on the financial performance of local goverment. Then, local goverment expenditures also have significant positive effect on the financial performance of local goverment.   Faktor-faktor yang mempengaruhi kinerja keuangan pemerintah daerah kabupaten/kota yogyakarta

scholarly journals Firm’s Attribute and Performance of Deposit Money Banks

2021 ◽  
Vol 65 (2) ◽  
pp. 207-219
Author(s):  
Olusola Olowofela ◽  
◽  
Abiola Tonade ◽  
Benjamin Lisoyi ◽  
◽  
...  
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
The Other ◽  
Liquidity Management ◽  
Negative Effect ◽  
And Performance ◽  
The Impact ◽  
Firm Attributes ◽  
Positive Effect

This study investigates the impact of firm attributes on the financial performance of deposit money banks in Nigeria’s financial sector. The scope of this research covered the period 2007 – 2018 using audited financial statements and reports of nine (9) deposit money banks listed on the Nigerian Stock Exchange. The results revealed that bank liquidity has significant negative effect, while bank growth has insignificant negative effect on financial performance. On the other hand, bank size and leverage have insignificant positive effect on the financial performance of banks. It is recommended that banks should pay attention to liquidity management and use this to enhance performance. Also, the management of banks should endeavor to make use of their growth opportunities optimally.

scholarly journals Insurance Sector Analysis in Turkey: An Empirical Study

2017 ◽  
Vol 9 (1) ◽  
pp. 221
Author(s):  
Hasan Metin ◽  
Gjylbehare Llapi ◽  
Armend Muja
Keyword(s):  
Insurance Companies ◽  
Insurance Company ◽  
Crucial Issue ◽  
Independent Variables ◽  
Insurance Sector ◽  
Negative Effect ◽  
Sector Analysis ◽  
Independent Variable ◽  
Profitability Ratios ◽  
Positive Effect

The purpose of this study is to comprehend the statistical relation between the amount of turnover produced by an employee in insurance companies in Turkey, used as a dependent variable. Whereas, the independent variables are three.The first independent variable is the ratio of number of staff horldiong a Bachelor (BA) over the number of all employees of each insurance company. The second independent varaible is the ratio of the number of sales department crew over number of all employees of each insurance company. The third independent variable is the ratio of number of male salespeople over the number of all sales department of each insurance company. Results indicate that the ratio of the number of male sales department crew over the number of all employees of each insurance company has a negative effect on the average turnover produced by one employee. Moreover, the ratio of number of male salespeople over the number of all sales department of each insurance company is found to have positive effect on the dependent variable. Lastly, the ratio of the number of staff holding a BA degree over the number of all employees of each insurance company has no significant effect on the dependent variable.This study also provides a summary of the basic terms of the concept of insurance and risk. Considering that the profitability is a very crucial issue for the insurance sector as for all other sectors, the profitability ratios of the insurance companies for the last 10 years are provided and analyzed within the study.

scholarly journals KARAKTERISTIK PERUSAHAAN, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA

2019 ◽  
Vol 15 (2) ◽  
pp. 229
Author(s):  
Ardiana Luthvita Sari
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Positive Influence ◽  
Board Composition ◽  
Committee Meeting ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Significant Positive Influence ◽  
Selection Of

Abstract This study examines the effect of audit committee expertise, audit committee meeting frequency, audit committee size, commissioner board expertise, board composition, firm size, leverage, auditor reputation, to earnings management. Earnings management is the selection of accounting policies by managers for personal purposes at the expense of shareholders' interests. This study predicts the better the audit committee skills the lower the earnings management. The more often the audit committee holds the frequency of meetings, the less profit management. The larger the audit committee size the lower the earnings management. The more the board of commissioners the lower the profit management. The more members of the board composition the lower the earnings management. The more sizes the higher the profit management. The higher the leverage the higher the profit management. The reputation of the auditor negatively affects earnings management. The results showed that: 1) There was a significant positive influence between Audit Committee Skills on earnings management. 2) Frequency Audit Committee meetings have a significant negative effect on earnings management. 3) The size of Audit Committee has a significant negative effect on earnings management. 4) The Board of Commissioners' expertise has a significant negative effect on earnings management. 5) The composition of the Board of Commissioners has a significant positive effect on earnings management. 6) Size (Size Company) have a significant effect on earnings management. 7) DER (Leverage) has no significant effect on earnings management. 8) Reputation Auditors have no significant effect on earnings management. Abstrak Penelitian ini menguji pengaruh keahlian komite audit, frekwensi rapat komite audit, ukuran komite audit, keahlian dewan komisaris, komposisi dewan komisaris, ukuran perusahaan, leverage, reputasi auditor, terhadap manajemen laba. Manajemen laba merupakan pemilihan kebijakan akuntansi oleh manajer untuk tujuan pribadi dengan mengorbankan kepentingan pemegang saham. Penelitian ini memprediksi semakin baik keahlian komite audit semakin rendah manajemen laba. Semakin sering komite audit mengadakan frekuensi rapat maka semakin menurun manajemen laba. Semakin besar ukuran komite audit maka semakin rendah manajemen laba. Semakin ahli dewan komisaris maka semakin rendah manajemen laba. Semakin banyak anggota komposisi dewan komisaris maka semakin rendah manajemen laba. Semakin bersar ukuran maka semakin tinggi manajemen laba. Semakin tinggi leverage maka semakin tinggi manajemen laba. Reputasi auditor berpengaruh negatif terhadap manajemen laba. Hasil penelitian menunjukkan bahwa: 1) Terdapat pengaruh positif signifikan antara Keahlian Komite audit terhadap manajemen laba. 2) Frekuensi Rapat komite audit berpengaruh negatif signifikan terhadap manajemen laba. 3) Ukuran Komite Audit berpengaruh negatif signifikan terhadap manajemen laba. 4) Keahlian Dewan Komisaris berpengaruh negatif signifikan terhadap manajemen laba. 5) Komposisi Dewan Komisaris berpengaruh positif signifikan terhadap manajemen laba. 6) Ukuran Perusahaan berpengaruh signifikan terhadap manajemen laba. 7) DER (Leverage) tidak berpengaruh signifikan terhadap manajemen laba. 8) Reputasi Auditor tidak berpengaruh signifikan terhadap manajemen laba.

scholarly journals “MAQASID SHARIA INDEX”: ARAH BARU KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH DI INDONESIA

2019 ◽  
Vol 1 (1) ◽  
pp. 60-76
Author(s):  
Nugroho Heri Pramono
Keyword(s):  
Financial Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Social Reporting ◽  
Insurance Companies ◽  
Insurance Company ◽  
Test Results ◽  
Islamic Insurance ◽  
Positive Effect ◽  
Research Show

This reseacrh is aimed to analyze the influence of Islamic social reporting index and sharia compliance disclousure to financial performance of Islamic insurance company in Indonesia which is proxied by the value of maqasid sharia. This research was conducted from 2012 to 2014. The sample were used in this reseacrh 34 observations obtained from 12 Islamic insurance company in Indonesia for three years from 2012 to 2014. The sampling technique was used simple random sampling. The results of simultaneous research show that together Islamic social reporting index and sharia compliance disclousure have a significant positive effect to the financial performance of sharia insurance companies proxied with maqasid syariah index. However, based on the partial test results of Islamic reporting index variables and sharia compliance disclosure does not affect the financial performance of sharia insurance companies proxied with the value of maqasid syariah index.

scholarly journals DETERMINANTS OF SHARIA INSURANCE COMPANY PROFITABILITY

2019 ◽  
Vol 4 (01) ◽  
pp. 41
Author(s):  
Maman Suherman ◽  
Irman Firmansyah ◽  
Medina Almunawwaroh
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Insurance Companies ◽  
Insurance Company ◽  
The Public ◽  
The People ◽  
Islamic Insurance ◽  
Positive Effect

<p><em>The growth of sharia insurance in Indonesia continues to occur. This is a sign that the people in Indonesia have good risk management because the company's growth is supported by the increase in customers in sharia insurance companies. This condition must be supported again by the conditions in which the company has a good performance, so the company must find a way to continue to improve its performance. This study is aimed to determine the effect of leverage, firm size, and company age on the financial performance of sharia companies. The method used is through quantitative research using multiple regression. The method of data collection uses a purposive sampling technique carried out to all populations, namely all Islamic insurance companies in Indonesia from 2012 to 2018. The results of the study show that leverage and age of the company do not succeed in influencing financial performance, while firm size has a positive effect on financial performance. Therefore it is important for companies to continue to increase their assets, especially in collecting funds from the public as the company's ingredients in managing their finances to improve their financial performance.</em><em></em></p><strong><em>Keywords</em></strong><em>: Age, Financial Performance, Leverage, Size</em>

scholarly journals PENGARUH KEPEMILIKAN ASING DAN LEVERAGE TERHADAP KINERJA KEUANGAN

2020 ◽  
Vol 5 (1) ◽  
pp. 64
Author(s):  
Rafika Sari
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Equity Ratio ◽  
Positive Effect

The purpose of this study is to determine and analyze the effect of Foreign Ownership and Leverage Effects on Financial Performance in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Period 2014 - 2018 The results of this study simultaneously Fcount value of 5.808 with a probability of 0.04 smaller than 0.05 so it can be concluded that all independent variables (Foreign ownership and leverage) together have a significant effect on financial performance. Changes that occur in financial performance can be explained by the variable Foreign ownership and leverage of 73%, the remaining 27% is explained by other variables outside the model. partially foreign ownership has a significant positive effect on financial performance with a coefficient of t count 3.004 and a significance of 0.003. Debt Equity Ratio variable has a significant negative effect on financial

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Vella Melania ◽  
Aminar Sutra Dewi
Keyword(s):  
Earnings Management ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Earning Management ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Positive Effect

Increasing problem credit, resulted in decline commodity price and value changes. The purpose of this research to verify the influence of good corporate governance (board of directors and audit committe) to financial performance with earning management as intervening variabel. The sample of this research are 14 banking companies registered in BEI period 2012-2016. This research use regression analysis method with intervening variabel and path analysis for mediation variabel. The result of research showed that the board of directors had a positive and significant effect to financial performance, the audit committee had no significant positive effect to financial performance, the board of directors had no significant negative effect to earnings management, the audit committee had no significant negative effect to earnings management, and earning management had no significant positive effect to financial performance. In Sobel test, earnings management doesn’t mediate board of director relationship with financial perfomance and earnings management doesn’t mediate audit committee with financial performance.

scholarly journals Minimizing Fraud Behavior through Leadership Based on Tri Kaya Parisudha and Good Corporate Governance

2021 ◽  
pp. 123
Author(s):  
Ida Ayu Putu Widani Sugianingrat ◽  
Putu Atim Purwaningrat ◽  
Luh Nik Oktarini ◽  
Ida I Dewa Ayu Yayati Wilyadewi
Keyword(s):  
Corporate Governance ◽  
Data Collection ◽  
Hypothesis Testing ◽  
The Other ◽  
Significant Positive Effect ◽  
Location Data ◽  
Significant Negative Effect ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect

Fraudulent behavior can interfere with business continuity, therefore it needs to be minimized and even eliminated. This research tries to offer a solution to minimize fraudulent behavior through the implementation of leadership based on Tri Kaya Parisudha and Good corporate governance (GCG). The research was conducted at 94 Multipurpose Cooperatives in Bali. Research respondents were cooperative managers in each cooperative that was the research location. Data collection was carried out by distributing questionnaires to respondents via Google Form. The collected data will then be processed using the SmartPLS program. The results of hypothesis testing show that leadership based on Tri Kaya Parisudha has a significant positive effect on GCG, but has no significant effect on Fraud Behavior. On the other hand, GCG shows a significant negative effect on fraudulent behavior. Furthermore, GCG acts as a full mediator in the leadership relationship based on Tri Kaya Parisudha with Fraud Behavior.

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