PENGARUH LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN AKUNTABILITAS DAN TRANSPARANSI SEBAGAI VARIABEL MODERATING PADA PERBANKAN SYARIAH DI INDONESIA PERIODE 2012-2016

2017 ◽  
Vol 2 (1) ◽  
pp. 96
Author(s):  
Arry Eksandy
Keyword(s):  
Commercial Bank ◽  
Sampling Technique ◽  
Social Reporting ◽  
Panel Data Regression ◽  
Content Analysis Method ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect ◽  
Relationship Of ◽  
The Relationship

This research aims to determine the effect of LeverageFinancing on the Disclosure of Islamic Social Reporting (ISR) with moderated by Accountability and the Transparency.        The population in this research is all sharia banking in the form of Sharia Commercial Bank in Indonesia during the period 2012-2016. The total samples tested were 9 Sharia Commercial Bank selected by purposive sampling technique. This research analyzes ISR Index through bank annual report by using content analysis method. Data analysis technique use panel data regression with Eviews 9.0 program.The results describe Accountability and Transparency able to moderate the relationship of Leverageto the Disclosure of Islamic Social reporting. Leverage have no effect on the disclosure of Islamic Social reporting, but after moderated by Accountability and the Transparency of Leverage has a negative effect on Disclosure of Islamic Social Reporting.Keywords: Disclosure of Islamic Social Reporting (ISR), Debt to Assets Ratio, Accountability and Transparency

scholarly journals Faktor-Faktor Yang Berpengaruh Terhadap Pengungkapan Islamic Social Reportingpada Perbankan Syari’ah Indonesia Periode 2011 – 2015

2018 ◽  
Vol 10 (2) ◽  
Author(s):  
Arry - Eksandy ◽  
M. Zulman Hakim
Keyword(s):  
Commercial Bank ◽  
Firm Size ◽  
Sampling Technique ◽  
Social Reporting ◽  
Analysis Method ◽  
Return On Assets ◽  
Analysis Techniques ◽  
Panel Data Regression ◽  
Content Analysis Method ◽  
Data Regression

This study aims to determine the effect of Firm Size, Profitability and Leverage on the Disclosure of Islamic Social Reporting (ISR). Firm size is measured by Logaritma Natural (Ln) Total Assets, Profitability is measured by Return on Assets (ROA), Leverage is measured by Debt to Assets Ratio (DAR) and Disclosure of Islamic Social Reporting (ISR) is measured by the ISR Index.The population in this study is all sharia banking in the form of Sharia Commercial Bank in Indonesia during the period 2011-2015. The total samples tested were 8 Sharia Commercial Bank selected by purposive sampling technique. This research analyzes ISR index through bank annual report by using content analysis method. Data analysis techniques use panel data regression with EViews 9.0 program.The results of this study indicate that Firm Size and Profitability affect the Disclosure of Islamic Social Reporting (ISR), Leverage doesn’t affect the Disclosure of Islamic Social Reporting (ISR). Keywords: Disclosure of Islamic Social Reporting (ISR), Firm Size, Profitability, Leverage  

scholarly journals Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak Dari Efisiensi Operasional

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Zulfah Hijriyani ◽  
Setiawan Setiawan
Keyword(s):  
Financial Services ◽  
Secondary Data ◽  
Sampling Technique ◽  
Operational Efficiency ◽  
Islamic Banks ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.

scholarly journals ANALISIS PENGARUH HARGA EMAS, MARGIN, INFLASI DAN KURS DOLLAR TERHADAP PEMBIAYAAN MURABAHAH EMAS DI PERBANKAN SYARIAH INDONESIA PERIODE APRIL 2015-AGUSTUS 2019

2020 ◽  
Vol 7 (3) ◽  
pp. 610
Author(s):  
Ilyas Chaidir Rahmansyah ◽  
Lina Nugraha Rani
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Islamic Banking ◽  
Independent Variables ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
The Relationship

This research employed a quantitative approach to investigate the relationship between dependent and independent variables and to test the hypotheses. The data utilized in this research were secondary data from the official website of Bank Indonesia (BI), the Financial Services Authority (OJK), the Central Statistics Agency (BPS), gold price providers in Indonesia, and monthly BUS & UUS bank statements in Indonesia. The population in this study consisted of 14 BUS and 20 UUS which registered on the Financial Services Authority. This research used a sampling technique using predetermined criteria so that a sample of 4 BUS and 1 UUS were obtained from April 2015 to August 2019. Moreover, the analysis technique employed in this research was panel data regression with EViews 9 statistical tools. The results of this research describe that the price of gold, inflation and the exchange rate of the dollar do not have a significant impact on the financing of Murabahah Gold, but margin have a significant impact and negative correlated with Murabahah Gold in Islamic banking in Indonesia, especially among Islamic Commercial Banks and Sharia Business Units.Keywords: Gold Prices, Inflation, Dollar Exchange, Murabahah Gold, Islamic Banking

scholarly journals Analisis Pengaruh Kinerja Perusahaan Terhadap Pengungkapan ISR Bank Umum Syariah Tahun 2010-2014

2017 ◽  
Vol 4 (1) ◽  
pp. 44
Author(s):  
Nia Fajriyatun Nadlifiyah ◽  
Nisful Laila
Keyword(s):  
Regression Analysis ◽  
Commercial Bank ◽  
Annual Report ◽  
Corporate Performance ◽  
Company Size ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Content Analysis Method ◽  
Analysis Technique ◽  
Data Regression

The Effect of Corporate Performance Toward of ISR Disclosure for Shariah Commercial Bank (BUS) in Indonesia During 2010-2014. This research aims to find out the effect of corporate performance toward of ISR disclosure for Shariah Commercial Bank. Population in this study are all Shariah Commercial Bank in Indonesia During 2010-2014. The total number of sample in this study were seven Shariah Commercial Bank with method is purposive sampling. This research used content analysis method to analysis ISR disclosure bank’s to annual report. This research uses panel data regression analysis technique. The result shows that simultaneously the company size, company age, profitability, and liquidity have significant effect toward of ISR disclosure. Company Age and profitability partially have significant effect toward of ISR disclosure, while company size, and liquidity partially doesn’t have significant effect toward of ISR disclosure.

scholarly journals Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 648-657
Author(s):  
Sofi Dwiastuti Agustina ◽  
Jaeni Jaeni
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Audit Report ◽  
Firm Age ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This study seeks to examine the effect of company size, company age, profitability, solvency, and liquidity on audit report lag on tourism companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples in this study were 16 companies, selected with certain criteria using purposive sampling technique. The data analysis technique used in this research is panel data regression analysis using Eviews 9 software. The results showed that the firm age variable had a positive effect on audit report lag, while the profitability variable had a negative effect on audit report lag, while firm size, solvency and liquidity variables had no significant effect on audit report lag.

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

2020 ◽  
Vol 16 (1) ◽  
pp. 85-95
Author(s):  
Oma Romantis ◽  
Kurnia Heriansyah ◽  
Soemarsono D.W ◽  
Widyaningsih Azizah
Keyword(s):  
Earnings Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Tax Planning ◽  
Tax Rates ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

Efisiensi dan Kinerja Perbankan Syariah di Indonesia

2019 ◽  
Vol 2 (2) ◽  
pp. 114-123
Author(s):  
Multazam Mansyur Addury
Keyword(s):  
Market Share ◽  
Commercial Banks ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Moderator Variable ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Efficiency Performance ◽  
The Relationship

Abstract - This study aims to analyze the effect of efficiency on the performance of Islamic banking by using market share as a moderator variable. The data  which are used in this study are 7 Sharia Commercial Banks in the annual form from the period of 2014 to 2018. The data analysis technique uses is the analysis of panel data regression. The results of this research prove that, first, the efficiency of Islamic banking has a significant influence on the performance of Islamic banking. Second, the market share of Islamic banks has no significant impact in moderating the relationship between the efficiency and the performance of Islamic banks. Keywords: Efficiency, Performance, Market Share, Islamic Banks

scholarly journals Dampak kebijakan modal kerja, leverage, dan aset perusahaan terhadap profitabilitas perusahaan yang terdaftar di bursa efek in indonesia periode 2010-2012

2017 ◽  
Vol 20 (1) ◽  
Author(s):  
Agus Zainul Arifin ◽  
Prayogo Indrayang
Keyword(s):  
Stock Exchange ◽  
Random Effect ◽  
Sampling Technique ◽  
Financial Assets ◽  
Working Capital ◽  
Cash Conversion Cycle ◽  
Panel Data Regression ◽  
Data Regression ◽  
Asset Size ◽  
The Relationship

Objective of this study was to determine the relationship between working capital policy with proxy Cash Conversion Cycle (CCC), Leverage, company size, and Financial Assets, as independentvariables, and profitability as the dependent variable on the non-financial companies listed in Indonesia Stock Exchange period 2010-2012. To examine this relationship, using panel data regression. Sampling method was non-probability sampling with purposive sampling technique. The results of the analysis of the evidence obtained in the form of regression model used is Random Effect. Partial test effect prove that the policy of working capital, leverage, asset size, and Financial Assets no effect on profitability. The test results together prove significant effect.

scholarly journals Implementation of Good Governance Business Sharia (GGBS) and Its Implications for Sharia Conformity and Profitability (SCnP) Financial Performance in Sharia Commercial Banks in Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Nindi Apriani ◽  
Kusnendi Kusnendi ◽  
Firmansyah Firmansyah
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Good Governance ◽  
Islamic Banks ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect ◽  
High Level ◽  
A Company

Abstract.     Financial performance is an analysis carried out to see the extent to which a company carries out the rules of implementing finances properly and correctly. The measurement of the financial performance of Islamic banks mostly still uses conventional measurement indicators namely profitability. This is considered less relevant, because the measurement of the performance of Islamic banks should be measured based on the suitability of sharia. Sharia Conformity and Profitability is a tool that measures the integrity of a bank, but still does not ignore the conventional side because the purpose of Islamic banks is to seek profit. This study aims to analyze the influence of Good Governance Business Sharia on Sharia Conformity and Profitability of Islamic Commercial Banks in Indonesia. The population in this study used all Islamic Commercial Banks (BUS) in Indonesia. The sample used was eleven Sharia Commercial Banks in Indonesia in 2012-2016. The method in this study uses explanatory research methods. The data analysis technique used is panel data regression. The results showed that the level of implementation of Good Governance Business Sharia was good enough and tended to increase. The Sharia Conformity and Profitability level of Islamic Commercial Banks in Indonesia has a high level of performance which means that the average performance is above on average. The implementation of Good Governance Business Sharia (GGBS) has a positive effect on Sharia Conformity but has a negative effect on Profitability. The results have important implications for Islamic Commercial Banks and regulator regarding Good Governance Business Sharia that should be modified as it aligns with sharia conformity but does not have impact on profitability. Keywords.    Financial performance, Sharia Conformity and Profitability, Good Governance Business Sharia.

scholarly journals PENGARUH EARNING PER SHARE (EPS) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM

2021 ◽  
Vol 1 (1) ◽  
pp. 304-318
Author(s):  
Mega Kurnia ◽  
Ade Fauji ◽  
Aria Cendana Kusuma
Keyword(s):  
Regression Analysis ◽  
Stock Prices ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Equity Ratio

The purpose of this study is to determine the effect of Earning Per Share (EPS) and Debt to Equity Ratio (DER) on stock prices either partially or simultaneously in manufacturing companies in the consumer goods industry sub-sector of food and beverages. This study uses a quantitative approach with secondary data in the form of Earning Per Share (EPS) and Debt to Equity Ratio (DER) data and stock prices. Determination of the sample in this study was using purposive sampling technique with 3 criterias in order to obtain 9 companies from 29 companies. The analysis technique used is panel data regression analysis technique using the help of the Eviews10 application. The results of data processing show that the data is normally distributed after data transformation and there are no symptoms of classical assumptions in the study. The conclusion obtained in the research shows that Earning Per Share (EPS) partially has a positive and significant effect on stock prices. Debt to Equity Ratio (DER) partially has no effect on stock prices. Earning Per Share (EPS) and Debt to Equity Ratio (DER) simultaneously have a positive and significant effect on stock prices

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