scholarly journals Pengaruh Intellectual Capital, Islamic Social Reporting, Kepemilikan Publik, Ukuran Dewan Pengawas Syariah Dan Jumlah Rapat Dewan Pengawas Syariah Terhadap Social Performance (Studi Empiris Pada Bank Umum Syariah Terdaftar Pada OJK Tahun 2008-2019)

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Ailsa Nadiyah Shabrina ◽  
Bima Cinintya Pratama ◽  
Iwan Fakhruddin ◽  
Hardiyanto Wibowo
Keyword(s):  
Intellectual Capital ◽  
Financial Services ◽  
Social Performance ◽  
Linear Regression Analysis ◽  
Supervisory Board ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Public Ownership ◽  
Purposive Sampling

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh intellectual capital, islamic social reporting, kepemilikan publik, ukuran dewan pengawas syariah dan jumlah Rapat Dewan Pengawas Syariah terhadap Social Performance. Populasi yang digunakan dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan Tahun 2008-2019. Teknik pengampilan sampel yang digunakan yaitu teknik purposive sampling dengan menggunakan pooled unbalance sampel sehingga diperoleh sampel sebanyak 14 perusahaan dengan 114 observasi. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa variabel intellectual capital dan ukuran dewan pengawas syariah tidak berpengaruh terhadap social performance, sedangkan variabel islamic social reporting dan jumlah rapat dewan pengawas syariah  berpengaruh positif terhadap social performance dan variabel kepemilikan publik berpengaruh negatif terhadap social performance.  The purpose of this study was to determine the effect of intellectual capital, Islamic social reporting, public ownership, the size of the Sharia Supervisory Board and the number of Sharia Supervisory Board Meetings on Social Performance. The population used in this study is a Sharia Commercial Bank registered with the Financial Services Authority during 2008-2019. The sampling technique used was purposive sampling technique using pooled unbalance samples to obtain a sample of 12 companies with 114 observations. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. This study indicates that the variables of intellectual capital, public ownership and the size of the sharia supervisory board do not affect social performance. In contrast, the Islamic social reporting variables and the number of sharia supervisory board meetings positively affect social performance.

Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Nuraeni ◽  
Anik Mauilah
Keyword(s):  
Statistical Analysis ◽  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Purposive Sampling ◽  
Negative Effect

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.

scholarly journals NON PERFORMING FINANCING PADA BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Eka Prasetya Ningrum ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Commercial Bank ◽  
Financial Services ◽  
Commercial Banks ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Bank Financing ◽  
Negative Effect

ABSTRAKDalam memberikan pembiayaan bank tidak lepas dari non performing financing dalam memberikan pembiayaan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh rasio keuangan (BOPO, CAR, ROA, dan FDR) terhadap non performing financing pada Bank Umum Syariah. Populasi dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2012-2018. Teknik pengambilan sampel menggunakan metode purposive sampling dan didapat 11 sampel. Metode analisis menggunakan analisis regresi linier berganda. Hasil analisis data menunjukkan bahwa variabel CAR, ROA, dan FDR berpengaruh negatif terhadap non performing financing, sedangkan variabel BOPO tidak berpengaruh terhadap non performing financing. Perbankan dalam menjalankan usahanya harus dapat menjaga nilai rasio yang dapat meningkatkan non performing finacing.Kata kunci : Non-Performing Financing; BOPO; CAR; ROA; FDR ABSTRACTIn providing bank financing, it cannot be separated from funding non-performing in offering aid. The purpose of this study is to find out and analyze how the influence of financial ratios (BOPO, CAR, ROA, and FDR) on non-performing financing at Islamic Commercial Banks. The population in this study was a Sharia Commercial Bank registered with the Financial Services Authority (OJK) for the 2012-2018 period. The sampling technique uses a purposive sampling method, and 11 samples are obtained. The method of analysis uses multiple linear regression analysis. The results of data analysis showed that the CAR, ROA, and FDR variables had a negative effect on non-performing financing. In contrast, the BOPO variable had no impact on funding non-performing. Banks in running their business must be able to maintain the value of the ratio that can increase non-performing financing.Keywords: Non-Performing Financing; BOPO; CAR; ROA; FDR

scholarly journals CHARACTERISTICS OF THE SHARIA SUPERVISORY BOARD AND ITS RELEVANCE TO ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA

2019 ◽  
Vol 3 (1) ◽  
pp. 130-147
Author(s):  
Inten Meutia ◽  
Desi Aryani ◽  
Sari Mustika Widyastuti
Keyword(s):  
Financial Services ◽  
Annual Report ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Supervisory Board ◽  
Multiple Linear Regression Analysis ◽  
Variable Number ◽  
Social Reporting ◽  
Islamic Banks ◽  
Business Units

This study was conducted to examine the effect of the size of the Sharia Supervisory Board (DPS), the number of DPS meetings, DPS education, and duality in SSB positions on Islamic Social Reporting using the control variable of company size and profitability. The object of the study consisted of 13 Sharia Commercial Banks and 21 Sharia Business Units recorded in the Financial Services Authority in the 2015 2017 period. Content Analysis is used to identify themes and items in the bank's annual report. Multiple linear regression analysis is a method used in the data processing. This study proves the variable number of SSB meetings, duality in SSB positions, SSB size and profitability significantly influence ISR Islamic Social Reporting. Meanwhile, the variable number of SSB and SSB education was found to have no significant effect on Islamic Social Reporting.Key words : Sharia Supervisory Board, Islamic Bank, Islamic Social Reporting 

scholarly journals Pengaruh Tipe Industri, Profitabilitas dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Nuraeni ◽  
Anik Muilah
Keyword(s):  
Statistical Analysis ◽  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Purposive Sampling ◽  
Negative Effect

English Abstract This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting. Kata Kunci: Tipe Industri, ROE, ROA, Kinerja Lingkungan, Pengungkapan Islamic Social Reporting

scholarly journals DETERMINAN KINERJA INVESTASI PERUSAHAAN ASURANSI SYARIAH DI INDONESIA PERIODE 2014-2018

2020 ◽  
Vol 7 (11) ◽  
pp. 2106
Author(s):  
Nafiatul Ilma ◽  
Dian Filianti
Keyword(s):  
Financial Services ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Insurance Companies ◽  
Company Size ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Asset Growth ◽  
Positive Effect

ABSTRAKPenelitian ini menggunakan pendekatan kuantitatif dengan menggunakan jenis penelitian explanatory research. Populasi dalam penelitian ini adalah Perusahaan asuransi syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2014 – 2018. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling dan diperoleh syariah 18 perusahaan asuransi syariah sebagai sampel. Penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial company size dan volume of capital tidak berpengaruh signifikan sedangkan likuiditas, leverage, premium growth berpengaruh signifikan negatif sedangkan asset growth berpengaruh signifikan positif terhadap investment yield, secara simultan company size, likuiditas, asset growth, leverage, volume of capital, premium growth secara simultan berpengaruh signifikan terhadap investment yield.Kata Kunci: company size, liquidity, leverage, asset growth, volume of capital, premium growth, investment yield, takaful ABSTRACTThis research uses a quantitative approach using an explanatory research type. The population in this study is sharia insurance companies in Indonesia registered with the Financial Services Authority for the period 2014 - 2018. The sampling technique in this study was purposive sampling and 18 sharia insurance companies were obtained as samples. This study uses multiple linear regression analysis. The results of this study indicate that partially company size and volume of capital have no significant effect while liquidity, leverage, premium growth have a significant negative effect while asset growth has a significant positive effect on investment yield, simultaneously company size, liquidity, asset growth, leverage, volume of capital, premium growth simultaneously have a significant effect on investment yield.Keyword: company size, liquidity, leverage, asset growth, volume of capital, premium growth, investment yield, takaful

scholarly journals PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN MEMBELI DI J.CO DONUTS DAN COFFE PALU GRAND MALL

2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.

scholarly journals Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan

2019 ◽  
Vol 28 (2) ◽  
pp. 1405
Author(s):  
Putu Nesy Swendriani ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.

scholarly journals PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PENGETAHUAN, DAN PELATIHAN SISTEM INFORMASI BERBASIS KOMPUTER PADA KINERJA INDIVIDUAL DI PT. PEGADAIAN (PERSERO) KABUPATEN BADUNG

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Ni Luh Putu Widhiastuti ◽  
I Putu Mega Saputra ◽  
I Putu Mega Juli Semara Putra
Keyword(s):  
Information System ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Individual Performance ◽  
Training System ◽  
Spiritual Intelligence ◽  
Purposive Sampling ◽  
Computer Based ◽  
And Training

ABSTRAKKinerja individu dirasa sangat penting dan perlu diperhatikan oleh setiap perusahaan, karena merupakan faktor dan pemeran utama dalam proses kerja. Tujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan emosional, kecerdasan spiritual, pengetahuan, dan pelatihan sistem informasi berbasis komputer pada kinerja individual di PT. Pegadaian (Persero) Kabupaten Badung. Populasi penelitian ini berjumlah 74 dan yang dijadikan sampel sebanyak 43 orang dengan teknik purposive sampling. Metode analisis data menggunakan analisis regresi linier berganda dengan menggunakan bantuan SPSS versi 23.0 for windows. Hasil penelitian menunjukkan bahwa kecerdasan spritual dan pelatihan sistem informasi berbasis komputer berpengaruh positif terhadap kinerja individual, sedangkan kecerdasan emosional dan pengetahuan sistem informasi berbasis komputer tidak berpengaruh terhadap kinerja individual.Kata kunci: kecerdasan emosional, kecerdasan spiritual, pegetahuan, dan pelatihan sistem informasi berbasis komputerABSTRACTIndividual performance is considered important and needs to be considered by every company, because it is a factor and the main character in the process of work. The purpose of this study is to determine the Influences of Intelligence, Sprituals Intelligence Knowledge, and Training of Computer Based Information System on Individual Performance at PT. Pegadaian (Persero) Badung regency. The population of this research is 74 and the samples are 43 people with purposive sampling technique. Data analysis using multiple linear regression analysis using SPSS version 23.0 for windows. The results showed that Spiritual intelligence and computer-based information training system have a positive effect on individual performance, and intelligence of computer-based information system has no effect on individual performance.Keywords: intelligence, spiritual intelligence, knowledge, and training of computer-based information systems

scholarly journals REVIEW OF SOME FINANCIAL RATIOS AND THE EFFECT ON CHANGES IN INCOME IN REGISTERED FOOD AND BEVERAGE COMPANIES IN INDONESIA STOCK EXCHANGE

2020 ◽  
Vol 8 (11) ◽  
pp. 76-88
Author(s):  
Syamsul Bahri Surbakti ◽  
Windy Aginta ◽  
Aria Masdiana
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Profit Margin ◽  
Financial Ratios ◽  
Current Ratio ◽  
Purposive Sampling ◽  
Food And Beverage

This study aims to determine the effect of financial ratios such as current ratios, debt to assets ratio, gross profit margin on changes in earnings in food and beverage companies listed on the Indonesia Stock Exchange. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique was using purposive sampling method. Based on purposive sampling from 40 companies, it was obtained a sample of 19 companies that met the criteria. The research data is secondary data obtained from the Indonesian Stock Exchange (www. Idx.co.id) and ICMD 2016-2017. Testing the research hypothesis used multiple linear regression analysis techniques (Multiple Regression Model), with the application tool SPSS (Statistical Product and Service Solutions). The results of this study indicate that there is no significant effect between Current Ratio, Debt to Assets Ratio and Gross Profit Margin on partial changes in earnings, so it can be concluded that the first hypothesis is rejected. Likewise, the simultaneous test of Current Ratio, Debt to Assets Ratio, Gross Profit Margin simultaneously or together is unable to explain changes in the dependent variable, namely changes in earnings.

scholarly journals PENGARUH KEBIJAKAN UTANG, LIKUIDITAS, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ-45 DI BEI PERIODE 2013-2016

Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (4) ◽  
pp. 977
Author(s):  
Zahratul Aziz Aini ◽  
Tri Kurniawati ◽  
Efni Cerya
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Purposive Sampling ◽  
The Impact ◽  
Debt Policy

Investors have a goal to get maximum returns by anticipating the impact they will face in the future. In this study the return meant is dividend policy. There are 4 factors that influence dividend policy, namely: (1) debt policy, (2) liquidity, (3) company size, (3) profitability. This type of research is causative with secondary data, where this study analyzes how the influence of one variable with another variable or how a variable affects other variables. The sampling technique in this study used a purposive sampling method. Purposive sampling is the determination of the cellphone and population based on the criteria desired by the researcher in order to obtain a representative sample according to the criteria. The object of this study is a company listed on the LQ-45 Index on the Indonesia Stock Exchange with a period of 2013-2016. The data analysis technique uses multiple linear regression analysis using SPSS version 21.0. The results of this study indicate that (1) debt policy has a negative and not significant effect on dividend policy in the LQ-45 index company listed on the Stock Exchange in 2013-2016, (2) liquidity has a negative and not significant effect on dividend policy on LQ-index companies 45 which are listed on the IDX in 2013-2016, (3) the size of the company has a negative and not significant effect on dividend policy on LQ-45 index companies listed on the Indonesia Stock Exchange in 2013-2016, and (4) Profitability has a negative and not significant effect on policy dividends on LQ-45 index companies listed on the Indonesia Stock Exchange in 2013-2016.Keyword: Dividend Policy, Debt Policy, Liquidity, Company Size, and Profitability

Sign in / Sign up

Export Citation Format

Share Document