scholarly journals PENGARUH MANAJEMEN RISIKO LIKUIDITAS TERHADAP KINERJA PERBANKAN DI BURSA EFEK INDONESIA

2018 ◽  
Author(s):  
Herry Cornelius Hutabarat
Keyword(s):  
Risk Management ◽  
Key Words ◽  
Liquidity Risk ◽  
Operating Costs ◽  
Return On Assets ◽  
Return On Equity ◽  
Reserve Requirements ◽  
Operating Income ◽  
Independent Variables ◽  
Dependent Variables

<pre>The study aims to examine the effect of liquidity risk management on Return on Assets / ROA and on Return on Equity / ROE. Risk management is proxies by operating costs on operating income (BOPO), non-performing loans (NPL), and Reserve Requirements (RR). The results showed that the independent variables BOPO and RR had a significant effect on the dependent variable Y1, and simultaneously independent variables had a significant effect on the dependent variables Y1 and Y2.</pre><p><strong> </strong></p><p><strong>Key words : BOPO, NPL, RR, ROA and ROE</strong></p>

scholarly journals PENGARUH MANAJEMEN RISIKO KREDIT TERHADAP KINERJA PERBANKAN DI BURSA EFEK INDONESIA

2018 ◽  
Vol 10 (2) ◽  
Author(s):  
Herry Hutabarat ◽  
Sarton Sinambela
Keyword(s):  
Risk Management ◽  
Credit Risk ◽  
Capital Adequacy ◽  
Operational Cost ◽  
Credit Risk Management ◽  
Income Loss ◽  
Return On Equity ◽  
Operating Income ◽  
Independent Variables ◽  
Dependent Variables

<span lang="EN-ID"><em>This study aim is to test the effect of credit risk management (independent variable) on Return on Asset (ROA) and on Return on Equity (ROE) (dependent variables). Credit risk management is projected with capital adequacy ratio (CAR), non performing loan (NPL), operational cost to operating income, loss reserves, and interest margin (IM). The results showed that from five independent variables and two dependent variables, only 3 independent variables had significant effect on ROA or ROE, which are; Non-performing loan, operational cost to operating income and interest rate. Capital adequacy variable only has significant effect on ROE. The reserve loss variable only has a significant effect on ROA.</em></span>

scholarly journals Risk management practices and company performance: an empirical evidence from cement sector of Pakistan

2016 ◽  
Vol 13 (2) ◽  
pp. 438-442
Author(s):  
Syed Atif Ali ◽  
HJ Mohd Rasid Hussin
Keyword(s):  
Risk Management ◽  
Management Practices ◽  
Company Performance ◽  
Working Capital ◽  
Return On Assets ◽  
Return On Equity ◽  
Independent Variables ◽  
Multiple Regression Technique ◽  
Operating Leverage ◽  
The Impact

The study investigates the impact of risk management on the company performance. Degree of financial leverage (DFL), degree of operating leverage (DOL) and the working capital ratio (WCR) are taken as independent variables which are the representative of risk and the earning price per share (EPS), return on assets (ROA), return on equity (ROE), Sales and Net profits are taken as the representative of performance. Last 10 years (2004-2013) of Cement sector of Pakistan data is chosen as sample for analyze their relations by multiple regression technique. Results reveal that WCR impact adequately on the company performance because if company has enough liquidity than it perform its operations smoothly and enhance its performance very well. DFL should be control moderately because enough DFL leads performance of company downward. On the other hand, the DOL should be less because it causes the less profitability for the company from its operations.

THE INFLUENCE OF FIRM SIZE, CAPITAL ADEQUACY, AND PROFITABILITY ON LIQUIDITY RISK MANAGEMENT OF INDONESIA ISLAMIC BANKING

2018 ◽  
Vol 23 (2) ◽  
pp. 114-129
Author(s):  
Anyssa Riyan Puteri
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Hypothesis Test ◽  
Liquidity Risk ◽  
Capital Adequacy ◽  
Descriptive Statistics ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Equity ◽  
Independent Variables

One of the problems facing sharia banking is liquidity risk management. Liquidity risk management in Islamic banking faces greater challenges because they need to be in accordance with Sharia. This research aims to determine the influence of firm size, capital adequacy, and profitability with return on asset and return on equity as proxies, on Indonesian Islamic banking liquidity risk management which is listed in Bank Indonesia in the period 2010-2014. This research uses panel data from eleven Islamic banks. The dependent variable in this research is liquidity risk and the independent variables are firm size, capital adequacy, and profitability with return on asset and return on equity as proxies. The method of analysis in this research uses descriptive statistics, regression model selection, classic assumption test, and hypothesis test. The results show that firm size, capital adequacy, and profitability with return on asset and return on equity as proxies simultaneously affect liquidity risk management, where partially return on equity does not affect liquidity risk management. Keywords: Capital Adequacy, Firm Size, Islamic Banking, Liquidity Risk Management, Profitability

scholarly journals Staff Efficiency Effects on Financial Performance: A Case Study on Kuwaiti Banks

2020 ◽  
pp. 59-63
Author(s):  
Musaed S. AlAli
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Return On Assets ◽  
Return On Equity ◽  
Independent Variables ◽  
Kuwait Stock Exchange ◽  
Dependent Variables ◽  
National Bank ◽  
Efficiency Effects

An efficient employee is considered as a valuable asset in any organization, but measuring employee efficiency is not an easy task. This study aims to measure and compare staff efficiency in Kuwaiti banks using the financial performance of the bank as an efficiency proxy. Return on assets (ROA) and return on equity (ROE) are set as dependent variables, and total assets per employee, cost per employee, revenue per employee, number of staff per branch, and total employees’ cost to total revenues are set as independent variables. Using panel OLS regression on the data of 10 Kuwaiti banks that are listed at Kuwait stock exchange (KSE) over the period 2010-2018, results showed that total assets per employee, cost per employee, revenue per employee all had a significant direct relationship with both ROA and ROE and only total employees’ cost to total revenues showed a significant inverse relationship with the financial performance of the banks. The number of staff per branch was the only variable that had no relation with both ROA and ROE. The model showed that the National bank of Kuwait had the most efficient employees’ when it comes to ROA, while Ahli United bank had the most efficient employees’ when ROE was used to measure staff efficiency. In both cases, ROA and ROE, Warba bank had the least efficient staff among all banks under study.

scholarly journals COMPARAÇÃO DO DESEMPENHO ECONÔMICO E DE MERCADO DAS EMPRESAS: O CASO DAS COMPANHIAS CLASSIFICADAS NOS NÍVEIS DE GOVERNANÇA CORPORATIVA DA BOVESPA

2007 ◽  
Vol 12 (1) ◽  
pp. 88
Author(s):  
Rosilene Marcon ◽  
Everson Manoel De Souza
Keyword(s):  
Corporate Governance ◽  
Key Words ◽  
Economic Performance ◽  
Market Performance ◽  
Great Majority ◽  
Economic Sector ◽  
Return On Assets ◽  
Return On Equity ◽  
Before And After

This study had the objective to investigate the economical and of market performance of the Brazilian companies before and after the inclusion in the levels of corporate governance proposed by BOVESPA. The study period understood the years from 1999 to 2004, where the ratios were collected: Return on Equity, Return on Assets and Price-to-Book. The results showed good acting of the indicator P/VPA, due his/her the best performance of the Price-to-book. This conclusion is obtained through the evaluation of the behavior of the ratios, confronting the periods before and after event, as well as when being drawn comparative among the acting of the companies in relationship economic sector of performance. The comparative general of the ratios regarding the performance of the participant companies of the system of listing of BOVESPA it indicated that the great majority reached improvement of the performance, in other words, they presented larger return on assets and equity, as well as in the value of their actions after they migrate for some of the levels of corporate governance Key words: Economic performance. Bovespa. Corporate Governance.

scholarly journals Analysis of the determinants of bank liquidity risk: The case of Islamic banks in the UAE

2021 ◽  
Vol 119 ◽  
pp. 01008
Author(s):  
Khadija Ichrak Addou ◽  
Afaf Bensghir
Keyword(s):  
Liquidity Risk ◽  
Multiple Linear Regression Model ◽  
Capital Adequacy ◽  
Annual Data ◽  
Islamic Banks ◽  
Mena Region ◽  
Return On Assets ◽  
Return On Equity ◽  
Risk Determinants ◽  
The Impact

This article aims to examine the principal parameters that impact the liquidity risk incurred by Islamic banks in the UAE. The study examines annual data from four Islamic banks in the UAE. The Data is extracted from their annual activity reports and financial results. A multiple linear regression model is used to assess the impact of six bank-specific variables (Return on Equity, return on assets, size of the bank, liquidity gaps, non-performing loans and capital adequacy ratio) on the liquidity risk of UAE Islamic banks. The designed model shows that ROA and NPL negatively impact the liquidity risk of the studied banks, while the other determinants, namely size, ROE, liquidity gaps and CAR contribute to the improvement of liquidity of UAE banks. Thus, our empirical results complement the existing studies related to the analysis of liquidity risk determinants incurred by Islamic banks operating in the MENA region, especially Emirati banks.

scholarly journals Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 165-182
Author(s):  
Linda Devy Ramadhani ◽  
Taufikur Rahman
Keyword(s):  
Financial Services ◽  
Quantitative Research ◽  
Secondary Data ◽  
Sampling Technique ◽  
Operating Costs ◽  
Return On Assets ◽  
Operating Income ◽  
Regression Test ◽  
Stationary Test ◽  
Intervening Variables

This study aims to analyze the effect of mudharabah financing, murabahah financing, and ijarah financing on return on assets (ROA) with operating costs and operating income (BOPO) as intervening variables. This research is quantitative research using secondary data in panel data with a purposive sampling technique. The sample used is three Islamic commercial banks registered with the financial services authority from 2017 to 2020. Data analysis includes descriptive test, stationary test, regression test, classical assumption test, path analysis test, and Sobel test. The results of this study indicate that mudharabah financing and ijarah financing do not affect ROA. Murabahah and BOPO financing has negative and significant effects on ROA. BOPO did not mediate the effect of mudharabah, murabahah, and ijarah financing on ROA.

The determinants of profitability in Sharia-compliant corporations: evidence from Jordan

2019 ◽  
Vol 10 (4) ◽  
pp. 546-564 ◽  
Author(s):  
Nizar Mohammad Alsharari ◽  
Turki Raji Alhmoud
Keyword(s):  
Panel Data ◽  
Voluntary Disclosure ◽  
Fixed Effects ◽  
Management Style ◽  
Least Square ◽  
Return On Assets ◽  
Content Type ◽  
Return On Equity ◽  
Independent Variables ◽  
Internal And External Factors

Purpose The purpose of this paper is to examine the determinants of profitability of 28 Sharia-compliant corporations in Jordan over the three-year period of 2013-2015. Design/methodology/approach The two-stage least square (2SLS) regression analysis with fixed effects was conducted using two measures of profitability, namely: return on assets and return on equity. The empirical data were collected from 28 Sharia-compliant corporations in Jordan over the study period. A variety of internal and external factors was used to determine profitability. Findings In general, this analysis of the determinants of profitability for Sharia-compliant corporations confirmed previous findings. Regression findings revealed that previous year profitability, debt ratio, organizational structure, the size of the audit firm and voluntary disclosure to be important determinants of profitability of Sharia-compliant corporations in Jordan from 2013 to 2015. The independent variables of firm size, ownership ratio greater than 5%, liquidity ratio, percentage of non-Jordanian ownership or the age of the firm were not found to significantly influence the profitability of the corporations studied. Research limitations/implications The authors determined that the independent variables selected, with few exceptions, behaved according to expectations. Moreover, the current literature on the influence of management on performance, and thus, profitability, does not consider the philosophy under which business is conducted (a limitation with respect to the type of business conducted). For example, Sharia-compliant and non-Sharia-compliant firms operate under different sets of principles and rules. This variance in business philosophies may have an important bearing on management style, an aspect that has been neglected in the organizational management literature. The panel data from a three-year period was insufficient to validate the consistency of the results; future researchers may increase the length of the study periods to confirm results and increase the robustness of the data collection method. Practical implications The findings from the study have implications that may be functional for businesses, investors and policymakers in their focus on the Sharia-compliant business sector in Jordan. The factors influencing profitability may inform the setting of regulatory policy designed to stabilize and sustain the performance of Sharia-compliant corporations more broadly. Originality/value This study contributes to the growing body of literature on Islamic finance, and can be considered one of a very few that have examined the internal and external determinants of the profitability of Sharia-compliant corporations in a developing country such as Jordan, using panel data.

Can Capital Structure Affect the Financial Performance of Banks in Turkey?

2018 ◽  
Author(s):  
Merve Tuncay
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Control Variables ◽  
Return On Equity ◽  
Independent Variables ◽  
Earnings Per Share ◽  
Asset Quality ◽  
The Capital Structure

<p>The aim of this study is to investigate the determinants of banks’ financial performance in terms of the capital structure. Annual financial statements of 11 banks traded in Borsa Istanbul are employed for the period of 2006-2016. Return on assets, return on equity and earnings per share are chosen for financial performance measures. The independent variables related to the capital structure are capital adequacy, equity-to-asset, and financial leverage ratios. In addition, macroeconomic variables and bank-specific variables are also considered as control variables for the analysis. The data are analyzed by the panel data regression analysis as it provides more informative finding and less multicollinearity among variables than time series and cross-sectional analyzes.</p><p>The Hausman test results indicate that the random effects model is appropriate for the whole dependent variables. According to the findings; while equity-to-asset ratio affects return on assets positively, amongst the control variables specific to firms, firm size, asset quality and asset growth variables have significant effects on return on assets. It is found no significant effect of independent variables on return on equity, however, it is seen that asset quality has a negative and significant effect. Inflation and interest rates have a significant effect on both variables. Finally, it is seen that equity-to-asset ratio has a positive and significant effect on earnings per share. Only the effect of asset quality on earnings per share is found to be significant among the control variables. Findings of the study are consistent with the previous studies. In addition, the M&amp;M views are not supported by the findings related to return on assets and earnings per share but the return on equity.</p>

Impact of Research and Development on Firm Performance

2014 ◽  
Vol 4 (1) ◽  
pp. 357 ◽  
Author(s):  
Aimen Ghaffar ◽  
Waseem Ahmed Khan
Keyword(s):  
Firm Performance ◽  
Research And Development ◽  
Return On Assets ◽  
Return On Equity ◽  
Positive Correlation ◽  
Important Concept ◽  
Independent Variables ◽  
Earnings Per Share ◽  
The Impact ◽  
The Relationship

This study has been conducted to see the impact of research and development budget on the performance of the firms. Research and development is an increasingly important concept in order to have success in this era. The paper finds out the relationship between research and development and firm performance. Firm performance is measured through the ratios of return on assets, return on equity and the earnings per share of the firms. The data analyzed by using SPSS. Results confirmed the positive correlation between the dependent and the independent variables. Limitations of the study were shortage of time and studying of a single sector. In future, different other sectors can be studied to see the impact of research and development on their performance.

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