Pengaruh Fundamental Ekonomi dan Kinerja Keuangan Terhadap Kredit Bermasalah Pada Bank Syariah Di Indonesia

Purpose of this study is to determine economic fundamentals influence and financial performance on non-performing loans in sharia banks in Indonesia. Used quarterly panel data from 2008-2016, which came from BPS, BI, and OJK. Eleven banks used as a sample, with a purposive sampling approach. Using regression methods, with the dependent variable is NPF, and independent variable for economic fundamentals using exchange rates, inflation, GDP and financial performance with FDR, CAR, OER. Result shown that fundamental economice do not affect the NPF and OER as a financial performance has a positive and significant influence to NPF, CAR has negative and significant influence to NPF, but has no effect to FDR.

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FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN TAHUN 2012-2015

JURNAL AKUNTANSI EKONOMI dan MANAJEMEN BISNIS ◽

10.30871/jaemb.v5i1.446 ◽

2017 ◽

Vol 5 (1) ◽

pp. 147

Author(s):

Evada Dewata ◽

Nyayu Miftahul Ilmiyyah ◽

Sarikadarwati Sarikadarwati

Keyword(s):

Financial Performance ◽

Significant Influence ◽

Rate Ratio ◽

Sampling Method ◽

Research Result ◽

The South ◽

Audit Opinion ◽

Purposive Sampling ◽

Financial Capacity ◽

Independent Variable

The purpose of this research was to determine factors that influence the financial performance of regency/city in the south of Sumatera province 2012-2015. Independent variable of this research was audit opinion, legislative, intergovernmental revenue, size, leverage, and the cluster of local financial capacity. The samples used were as many as 15 regencies/cities using purposive sampling method. Data were collected by using the method of documentation. This research result showed that audit opinion, legislative, intergovernmental revenue, size, leverage, and the cluster of local financial capacity gave a significant influence on the financial performance of regency/city that was measured based on the independence rate ratio. Partially, audit opinion, legislative, size, leverage, and cluster of local financial capacity variables did not give a significant influence on the financial performance of regency/city but Intergovernmental revenue variable gave a negative significant influence on the financial performance of city.

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PENGARUH DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KEMANDIRIAN DAERAH

Jurnal Pajak dan Keuangan Negara (PKN) ◽

10.31092/jpkn.v1i2.793 ◽

2020 ◽

Vol 1 (2) ◽

pp. 105-113

Author(s):

Nina Andriana

Keyword(s):

Panel Data ◽

Significant Influence ◽

Capital Expenditure ◽

Revenue Sharing ◽

Fixed Effect ◽

Positive Coefficient ◽

Purposive Sampling ◽

Fiscal Balance ◽

Effect Method

The purpose of this study is to investigate the Fund Budget andCapital Expenditure on Regional Independence. The sample ithis study was taken by purposive sampling from 150districts/cities within four years-period. The study uses paneldata. Data is taken from the official website of the DirectoratGeneral of Fiscal Balance. The author uses multiple regressiowith the fixed effect method that is processed with STATA. Thresults showed that: (1) the General Allocation Fund does nosignificantly influence regional independence. (2) SpeciaAllocation Fund has a significant influence on regionaindependence. (3) Revenue Sharing Fund does not significantinfluence on regional independence. (4) Capital expenditure haa positive coefficient but does not significantly affect regionaindependence. (5) General Allocation Fund, Special AllocatioFund, Revenue Sharing Fund and Capital Expenditursimultaneously have a significant influence on regionaindependence.Penelitian ini bertujuan untuk menginvestigasi pengaruhdana perimbangan dan Belanja Modal terhadapKemandirian Daerah. Sampel dalam penelitian inidiperoleh secara purposive sampling dari 150kabupaten/kota dalam jangka waktu 4 tahun. Penelitianmenggunakan data panel. Data diambil dari situs resmiDirektorat Jenderal Perimbangan Keuangan. Penulismenggunakan regresi berganda dengan fixed effect methodyang diolah dengan STATA. Hasil penelitian menunjukkanbahwa: (1) Dana Alokasi Umum tidak signifikan berpengaruhterhadap kemandirian daerah. (2) Dana Alokasi Khususmempunyai pengaruh signifikan terhadap kemandirian daerah.(3) Dana Bagi Hasil tidak berpengaruh secara signifikanterhadap kemandirian daerah. (4) Belanja Modal mempunyaikoefisien positif namun tidak signifikan mempengaruhikemandirian daerah. (5) Dana Alokasi Umum, Dana AlokasiKhusus, Dana Bagi Hasil, dan Belanja Modal secara simultanmempunyai pengaruh yang signifikan terhadap kemandiriandaerah.

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Faktor-Faktor Yang Mempengaruhi Return Bagi Hasil Deposito Mudharabah (Studi Empiris Pada Bank Umum Syariah Di Indonesia Tahun 2012-2016)

JURNAL EKONOMI DAN PERBANKAN SYARIAH ◽

10.46899/jeps.v6i1.88 ◽

2019 ◽

Vol 6 (1) ◽

pp. 63-89

Author(s):

Khairul Umuri ◽

Endang Ahmad Yani ◽

Abdi Triyanto

Keyword(s):

Panel Data ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Technique ◽

Profit Sharing ◽

Islamic Banks ◽

Operating Income ◽

Purposive Sampling ◽

Islamic Bank ◽

Independent Variable

This research aims to test the influence of Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and operating income against operating expenses return for the results on the Mudharabah deposit a public Bank Syariah 2012-2016 period. The object of this research is full-fledged Islamic Bank in Indonesia. Sampling is done by purposive sampling technique so that the retrieved 9 samples of full- fledged Islamic Banks during period 2012-2016. Methods of analysis used in this study was multiple linear regression using panel data that help by using Eviews9. The results of this study indicate that simultaneously independent variable has no effect significantly to the rare of profit sharing deposito mudharaba in islamic bank. While partially, FDR and the NPF has no effect significantly to the rare of profit sharing deposito mudharaba in islamic bank, and BOPO has positive significantly effect to the rare of profit sharing deposito mudharaba in islamic bank.

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2009-2013

ACCOUNTABILITY ◽

10.32400/ja.4943.3.1.2014.77-85 ◽

2014 ◽

Vol 3 (1) ◽

pp. 77

Author(s):

Riana Christel Tumewu ◽

Stanly Alexander

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Banking Sector ◽

Stock Exchange ◽

Return On Equity ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Governance Practices ◽

Independent Variable ◽

Simple Regression

ABSTRAK Sejak krisis ekonomi tahun 1997 pelaksanaan tata kelola perusahaan yang baik, atau lebih dikenal dengan Good Corporate Governance (GCG) menjadi isu yang mengemuka di Indonesia. Akibat buruknya tata kelola perusahaan di Indonesia pada masa itu, menyebabkan perekonomian jatuh. Sehingga setiap orang setuju untuk mengcover kesulitan indonesia dimulai dengan tata kelola perusahaan. Objek dari penelitian ini yaitu dampak dari penerapan good corporate governance terhadap ROE. Tujuan dari penelitian ini adalah untuk mengetahui tentang pengaruh penerapn good corporate governance pada kinerja keuangan perusahaan. Sampel dalam penelitian ini adalah perusahaan sektor perbankan yang terdaftar di BEI (Bursa Efek Indonesia) dalam periode 2009-2013. Jumlah sampel yang digunakan sebanyak 16 perusahaan yang diambil melalui purposive sampling. Metode analisis dari penelitian ini menggunakan regresi berganda dan regresi sederhana program SPSS 20. Kata Kunci: Good Corporate Governance, Profitabilitas ABSTRACT Since the economic crisis 1997 the implementation of good corporate governance being an issue in indonesia. The bad thing of governance’s company in those days causing indonesian economy being slump. So, every one agree to recovered from adversity, indonesia have to start with governance good corporate. The main objective of this research was to determine the effect of implementation of good corporate governance (GCG) to return on equity. The purpose of this research is to know about the influence of empirical evidence of Good Corporate Governance practices to the company's financial performance. The independent variable in this research is the implementation of GCG and the dependent variable is the financial performance using a ratio of profitability. The sample in this study were banking sector companies listed in Indonesian Stock Exchange (IDX) in the periode 2009-2013. The number of sample used were 16 companies listed were taken by purposive sampling. The method of analysis of this research used simple regression with SPSS 20 Program. Keyword: Good Corporate Governance, Profitability

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THE ROLE OF ATTITUDE TO MONEY IN MEDIATING THE RELATIONSHIP BETWEEN KNOWLEDGE MANAGEMENT AND FINANCIAL PERFORMANCE: A STUDY OF MSMES USING ECOMMERCE AND NONECOMMERCE IN THE CITY OF PONTIANAK – INDONESIA

Malaysian E Commerce Journal ◽

10.26480/mecj.02.2021.72.76 ◽

2021 ◽

Vol 5 (2) ◽

pp. 72-76

Author(s):

Aprina Kuswardani ◽

Girang Permata Gusti

Keyword(s):

Knowledge Management ◽

Financial Performance ◽

Significant Influence ◽

Optimal Behavior ◽

Money Attitudes ◽

Independent Variable ◽

The Relationship ◽

The City

The purpose of this research is to look into the function of money attitudes in mediating the link between knowledge management and financial performance. Knowledge Management is the independent variable in this study, whereas financial performance is the dependent variable, and Attitude to Money is the mediating variable. Using SPSS 23 analytic software. Data was collected utilizing the questionnaire approach with Linkert’s scale, a randomly selected sample based on specified criteria, and a total of 219 MSMEs in Pontianak City. The findings of this research are the knowledge management variable of MSME actors in the city of Pontianak has a significant influence on the Attitude to money variable. The more knowledge management increases, the better and optimal behavior to money will also be. However, the role of the attitude toward money variable appears to be ineffective in mediating the association between knowledge management and financial performance.

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ANALISA PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2013

Jurnal ASET (Akuntansi Riset) ◽

10.17509/jaset.v9i1.5260 ◽

2017 ◽

Vol 9 (1) ◽

pp. 133

Author(s):

Siti Nurhayati

Keyword(s):

Panel Data ◽

Financial Performance ◽

Intellectual Capital ◽

Sampling Method ◽

Stock Exchange ◽

Market Performance ◽

Return On Assets ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression

Abstract.The study aims to examine the effect of Intellectual Capital on Market Performance and Financial Performance in the LQ45 companies. It uses the sample of LQ45 companies listed on Indonesia Stock Exchange during the period 2010-2013. The sample is determined by using Purposive Sampling method. The study conducts 72 observations of 18 samples of the companies. The hypothesis is tested using Panel Data Regression. The study indicates that the Intellectual Capital (VAIC) and VACA of companies significantly influence market performance (Tobins'Q) and financial performance of Return on Assets (ROA) and Assets Turnover (ATO). VAHU significantly effects on the financial performance of Return on Assets (ROA) and STVA significantly effects on the financial performance of Assets Turnover (ATO). Meanwhile, VAHU has no significant effect on the market performance (Tobins'Q) and financial performance of Assets Turnover (ATO). And STVA has no significant effect on the market performance (Tobins'Q) and financial performance of Return on Assets (ROA).Keywords: intellectual capital; lq45; market performance; financial performance; tobins'q; return on assets; assets turnover.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital terhadap Kinerja Pasar dan Kinerja Keuangan pada Perusahaan LQ45.Penelitian ini menggunakan sampel perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2010-2013.Sampel ditentukan dengan menggunakan metode Purposive Sampling.Penelitian ini memiliki 72 amatan dari 18 sampel perusahaan.Dalam penelitian ini, hipotesis diuji dengan menggunakan Regresi Data Panel. Penelitian menunjukkan bahwa Intellectual Capital (VAIC) dan VACA perusahaan berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset (ROA) dan Assets Turnover (ATO). VAHU berpengaruh signifikan terhadap kinerja keuangan Return on Asset (ROA) dan STVA berpengaruh signifikan terhadap kinerja keuangan Assets Turnover (ATO). Sedangkan VAHU tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Assets Turnover (ATO). Dan STVA tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset(ROA).Kata kunci: intellectual capital; perusahaan lq45; kinerja pasar; kinerja keuangan, tobins’q; return on assets; assets turnover.

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Effect of liquidity risk on the financial performance of deposit taking savings and credit cooperative organisations (SACCOs) in Kenya

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i2.1056 ◽

2021 ◽

Vol 10 (2) ◽

pp. 203-211

Author(s):

Benjamin Otwoko ◽

Kimani Maina

Keyword(s):

Financial Performance ◽

Significant Influence ◽

Survey Design ◽

Liquidity Risk ◽

Regression Methods ◽

Optimal Functioning ◽

Asset Portfolio ◽

Level Of Significance ◽

Descriptive Survey ◽

The Relationship

Liquidity risk is the potential that an entity will be unable to acquire the cash required to meet its short and intermediate-term obligations. Deposit-taking Savings and Credit Cooperative Organisation (SACCOs) face liquidity risk when they are unable to fund their operations and lending requirements to their members as and when circumstances demand. Given that liquidity is a key phenomenon on the optimal functioning and financial performance of deposit-taking SACCOs, this study critically analyzed the effect of liquidity risk on the financial performance of DT SACCOs in Kenya. The study used a descriptive survey design and employed regression methods to model the relationship between liquidity risk and financial performance of DT SACCOs. The data were analyzed at a 5% level of significance. The study findings revealed that at a 5% level of significance, liquidity risk had a statistically significant influence on the financial performance of deposit-taking SACCOs. Basing on the findings, DT SACCOs are encouraged to focus on enhancing the mobilization of deposits to ensure that an asset portfolio that minimizes liquidity risk is maintained.

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PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE, DAN EARNINGS POWER TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) ◽

10.28932/jafta.v3i1.3280 ◽

2021 ◽

Vol 3 (1) ◽

pp. 71-94

Author(s):

Yusak Maleakhi Purnama ◽

Eindye Taufiq

Keyword(s):

Earnings Management ◽

Firm Size ◽

Significant Influence ◽

Sampling Method ◽

Stock Exchange ◽

Purposive Sampling ◽

Independent Variable

The purpose of this research is to obtain evidence regarding the effect of independent variable consisting of profitability, leverage, firm size, and earnings power towards dependent variable earnings management. The company used in this research is a property company that listed on the Indonesian Stock Exchange (IDX) from 2017-2019 with the criteria using purposive sampling method. The result of this research are profitability and earnings power has no influence on earnings management. However, leverage has a positive and significant influence on earnings management. Then, firm size has a negative and significant influence on earnings management. Keyword: Earnings Management, Profitability, Leverage, Firm Size, Earnings Power

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The role of digital marketing in mediating the effect of the COVID-19 pandemic and the intensity of competition on business performance

International Journal of Data and Network Science ◽

10.5267/j.ijdns.2021.9.006 ◽

2022 ◽

Vol 6 (1) ◽

pp. 217-232 ◽

Cited By ~ 1

Author(s):

I Gusti Ayu Ketut Giantari ◽

Ni Nyoman Kerti Yasa ◽

Herkulanus Bambang Suprasto ◽

Putu Laksmita Dewi Rahmayanti

Keyword(s):

Financial Performance ◽

Business Performance ◽

Analytical Tool ◽

Digital Marketing ◽

Purposive Sampling ◽

Intensity Of Competition ◽

Sampling Approach

This study aims to explain the role of digital marketing adoption in mediating the effect of the COVID-19 pandemic and the intensity of competition on business performance, which is seen from the perspective of financial performance and non-financial performance. This research was conducted on the culinary sector SMEs in Bali. The size of the sample used is 210 culinary sector SMEs with a purposive sampling approach, namely the culinary sector SMEs that have adopted digital marketing. The analytical tool used is SEM-PLS. The results of the study show that the effect of the COVID-19 pandemic and the intensity of competition has a negative and significant effect on business performance, both financial and non-financial performance. The adoption of digital marketing was unable to mediate the effect of the COVID-19 pandemic and the intensity of competition on financial performance, but the adoption of digital marketing was capable in mediating the effect of the COVID-19 pandemic and the intensity of competition on non-financial performance. Therefore, the adoption of digital marketing needs to be re-optimized to improve business performance, both financial and non-financial performance.

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PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA CONSUMER GOODS SECTOR

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v29i1.237 ◽

2021 ◽

Vol 29 (1) ◽

pp. 43-56

Author(s):

Prafidhya Dwi Yulianto ◽

Lilik Ambarwati

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Consumer Goods ◽

Annual Report ◽

T Test ◽

Purposive Sampling ◽

Independent Variables ◽

Regression Methods ◽

Inventory Turnover ◽

Independent Variable

The purpose of this research is to know the influence of Working CapitalManagement on Profitabilty in Consumers Goods listed on the Bursa EfekIndonesia (BEI) aims to analyze the influence of woring capital in the from of:Cash Turnover, Account Receivable Turnover, and Inventory Turnover toProfitability (Return On Asset) at Consumers Goods Sector. This research methoduses multiple linear regression analysys with the help of SPSS 23.00 softwarewhich is used to see the inflyence between the independent variables in the fromCash Turnover, Account Recevaible Turnover, and Inventory Turnover to ReturnOn Asset (ROA)). The sample of this research is 31 consumer goods sector in2015-2018, so there are 124 annual report obtained through purposive sampling,then analyzed using multiple linear regression methods. The result showed thadbased on the F test, the independent variable had an effect on the ROA, it isindicated of 6.765 and significance of 0.000, overall the independent variable wasable to eaplain the effect 59,60%. While based on the partial t test, shows that thevariable Cash Turnover, Account Recevaible Turnover, and Inventory Turnoverhas a positive and siginificant effect on Profitability.

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