scholarly journals Profitabilitas menjadi pemediasi untuk variabel yang mempengaruhi struktur modal (Studi pada Bank Umum Syariah di Indonesia periode 2016-2020)

2021 ◽  
pp. 160-187
Author(s):  
Indah Lestari
Keyword(s):  
Capital Structure ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Tax Shield ◽  
Significant Negative Effect ◽  
Growth Opportunity ◽  
Negative Effect ◽  
Debt Tax Shield ◽  
Positive Effect

The purpose of this study is to find out and analyze whether there is an Influence of Liquidity, Growth Opportunity, Asset Structure, and Non Debt Tax Shield on Capital Structure with Profitability as an Intervening Variable in Islamic Commercial Banks Registered at OJK 2016-2020 ". This research is a quantitative research using data sources derived from secondary data, namely the annual report. The sampling technique used in this research is purposive sampling technique. Of the 14 Islamic commercial banks registered with the OJK, only 11 are in accordance with the sample criteria in this study. This study uses the Eviews 9 application as a tool for data processing. The analytical methods used in this research are stationarity test, panel data regression model test, classical assumption test, regression test, and path analysis test. The results obtained in this study are liquidity has a significant negative effect on capital structure. Growth opportunity and asset structure have a significant positive effect on capital structure. Meanwhile, the non-debt tax shield and profitability variables have no significant positive effect on capital structure. Liquidity has no significant negative effect on profitability, growth opportunity has no significant positive effect on profitability. Asset structure has a significant positive effect on profitability, while non-debt tax shield has a significant negative effect on capital structure. From the results of the path analysis conducted in this study, profitability was not able to mediate the variables of liquidity, growth opportunity, and non-debt tax shield on capital structure, but for the asset structure variable profitability was able to mediate the influence of asset structure on capital structure.

scholarly journals PENGARUH CAR, NPL, DER DAN LAR TERHADAP ROA PADA BANK UMUM DI BURSA EFEK INDONESIA

2019 ◽  
Vol 8 (12) ◽  
pp. 7411
Author(s):  
Ayu Chintya Arie Zeuspita ◽  
I Putu Yadnya
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Bank Management ◽  
Significant Negative Effect ◽  
Observation Methods ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

ROA is a comparison between pre-tax profit and total bank assets. Factors that can influence ROA must be observed by bank management in order to obtain optimal ROA. Optimal ROA shows that banks are able to make good use of assets owned to generate profits. The purpose of this study was to determine the effect of CAR, NPL, DER and LAR partially on ROA in commercial banks on the IDX for the period 2013-2015. The sample in this study were banking companies listed on the Indonesia Stock Exchange for the period 2013-2015, which totaled 31 banking companies, which were taken using the census method. Data collection is done by nonparticipant observation methods. The data analysis technique used is multiple linear regression. The results showed that there was a significant positive effect between CAR and ROA. NPL shows a significant negative effect on ROA. DER shows a significant negative effect on ROA, and LAR shows a significant positive effect on ROA. Keywords: CAR, NPL, DER, LAR, ROA

scholarly journals Analysis of the Bank's Health Level and Its Effects on the Profitability of Sharia General Banks Listed in Indonesia's Financial Services Authority Period 2015-2018

2020 ◽  
pp. 38-53
Author(s):  
Wieta Chairunesia
Keyword(s):  
Statistical Analysis ◽  
Financial Services ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Good Health ◽  
Capital Adequacy ◽  
Operating Efficiency ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect

Aims: To analyze the level of health of sharia general banks in Indonesia and their effects on profitability. Study Design: The research method used is quantitative descriptive research. Place and Duration of Study: The sampling technique used was purposive sampling. The study was conducted a Sharia General Bank registered in the Indonesian Financial Services Authority with a research period of 2015-2018. Methodology: The analytical method used is the inferential statistical analysis test using SmartPLS Professional 3.0 analysis tools, namely with a descriptive test, and inferential statistical analysis. Results: Sharia Commercial Banks in the 2015-2018 period based on Non-Performing Finance (NPF) have a healthy predicate and have a negative significant effect on profitability. Based on the Fair to Healthy Ratio (FDR) predicate as Healthy, and no significant positive effect on profitability. Based on Good Corporate Governance (GCG) with a healthy predicate, and no significant positive effect on profitability. Based on Operating Efficiency Ratio (OER) with a healthy predicate, and a significant negative effect on profitability. Based on the Capital Adequacy Ratio (CAR) which is categorized as Very Healthy, and no significant positive effect on profitability. Conclusion: Generally, Islamic commercial banks are in good health. However, the achievement of this soundness level is carried out by always striving to comply with the provisions given by Bank Indonesia, not optimizing the available resources so that the bank remains in a healthy condition while meeting the criteria of Bank Indonesia.

scholarly journals Pengaruh Akuntabilitas, Kesesuaian Kompensasi Dan Pengendalian Intern Terhadap Potensi Kecurangan Dana Desa

2019 ◽  
Vol 1 (3) ◽  
pp. 1443-1457
Author(s):  
Melisa Eka Sari ◽  
Fefri Indra Arza ◽  
Salma Taqwa
Keyword(s):  
Internal Control ◽  
Sampling Technique ◽  
Entire Population ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This research aim to determine the effect of accountability, suitability of compensation and intern control. Type of this research on causality. The population in this study was in village at Lima Puluh Kota.This research uses the total sampling technique so that the entire population in used as the research sample. The data scource is primary data. Methods of collecting data by distributing questionnaires. The result of the research concluded that accountability, suitability of compensation had a significant negative effect and internal control had a significant positive effect on potential fraud.

scholarly journals Analisis Determinan Efisiensi Bank Umum Syariah Indonesia Dengan Variabel Moderating Profitabilitas

2019 ◽  
Vol 3 (1) ◽  
pp. 73
Author(s):  
Ranaswijaya Ranaswijaya ◽  
Ari Kristin ◽  
Muhlis Muhlis
Keyword(s):  
Commercial Banks ◽  
Efficiency Analysis ◽  
Data Envelopment ◽  
Significant Positive Effect ◽  
Input Output ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Optimal Efficiency ◽  
Financing And Investment ◽  
Positive Effect

<p class="Normal tm5"><em><span class="tm6">                               The purpose of this study is to examine the effect of Non Performing Financing (NPF) and Bank Size on the profitability and efficiency level of Islamic Commercial Banks, as well as the effect of profitability if it moderates the effect of Non Performing Financing (NPF) and Bank Size on the level of efficiency of Islamic Commercial Banks. The level of efficiency is obtained through efficiency analysis with Data Envelopment Analysis (DEA), The variables of input output consist of tabungan iB, giro iB, and deposito iB, while output consist of murabahah financing, mudharabah financing, musyarakah financing,and investment in securities. Data used during the period 2014-2017 which includes 13 Islamic Commercial Banks. The results of the study indicate that Bank Victoria Syariah achieved optimal efficiency values and the lowest efficiency of Bank Syariah Bukopin. The results of the hypothesis indicate that Non Performing Financing (NPF) has a significant negative effect on profitability and the level of efficiency of Islamic commercial banks. Bank size has no significant positive effect on profitability and has no significant negative effect on the efficiency of Islamic commercial banks. Profitability has no significant positive effect on the level of efficiency, and is not able to significantly moderate the influence of NPF and bank size on the level of efficiency of Islamic commercial banks.</span></em></p>

scholarly journals The Influence Of Financial Flexibility, Managerial Ownership, Firm Size On Capital Strukture, And Firm Value On Infrastructure, Utility And Transportation Companies

2021 ◽  
Vol 2 (4) ◽  
pp. 1371-1377
Author(s):  
Asrul Jaya ◽  
Djabir Hamzah ◽  
Maat Pono ◽  
Idayanti Nursyamsi
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Financial Flexibility ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
The Capital Structure

This study aims to analyze the effect of financial flexibility, managerial ownership, and firm size on firm value with capital structure as an intervening variable for infrastructure, utility, and transportation companies. This research was a quantitative study. The data used were secondary data in the form financial statements of infrastructure, utility and transportation companies listed in the Indonesia Stock Exchange during the period 2015-2019. The sample used was a purposive sampling technique consisting of 30 companies infrastructure, utility and transportation. The data were analyzed using path analysis supported by SmartPLS 3.3 software. The results show that financial flexibility has no significant negative effect on the capital structure; managerial ownership has a significant negative effect on the capital structure; firm size has a significant positive effect on the capital structure; financial flexibility has a significant negative effect on firm value; managerial ownership has no significant positive effect on firm value; firm size has no significant positive effect on firm value; capital structure has a significant positive effect on firm value; financial flexibility had no significant effect on firm value through capital structure; managerial ownership has a significant effect on firm value through capital structure; firm size has a significant effect on firm value through capital structure.

scholarly journals PENGARUH LIKUIDITAS, NON-DEBT TAX SHIELD, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL

2019 ◽  
Vol 8 (6) ◽  
pp. 3560 ◽  
Author(s):  
Ni Putu Intan Wulandari ◽  
Luh Gede Sri Artini
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Company Size ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Tax Shield ◽  
Debt Tax Shield ◽  
Results Management ◽  
Positive Effect ◽  
The Capital Structure

The aim of this researcher is to test and explain the significance of the effect of liquidity, non-debt tax shields, company size and sales growth on the capital structure of mining sector companies in the Indonesia Stock Exchange. In this study of the total population of 43 mining companies listed on the Indonesia Stock Exchange in 2013-2016 only 10 companies were selected as samples that met the requirements. The results showed that liquidity partially had a significant negative effect on the capital structure, non-debt tax shield has no significant effect on capital structure, firm size has a significant positive effect on capital structure and sales growth has a significant positive effect on capital structure. Based on these results, management needs to pay attention to the factors that influence the capital structure, especially liquidity, company size and sales growth because these factors have proven to have a significant effect, so it is expected to be able to create an optimal capital structure in order to achieve corporate objectives, namely to improve shareholder welfare. Keywords: capital structure, liquidity, non-debt tax shield  

PENGARUH FIRM SIZE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI

2018 ◽  
pp. 1289
Author(s):  
AA. Bagus Angga Pratama ◽  
I Gusti Bagus Wiksuana
Keyword(s):  
Capital Structure ◽  
Path Analysis ◽  
Firm Size ◽  
Participant Observation ◽  
Total Sample ◽  
Significant Positive Effect ◽  
Corporate Value ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to determine the significance of Firm Size, Profitability, and Capital Structure to Corporate Value and to know the significance of Firm Size and Profitability influence on Capital Structure. This research was conducted at Consumer Goods Industry Company which listed in BEI period 2012-2016, using purposive sampling method with total sample of 24 companies. Data collection method used is non participant observation method. This research uses path analysis technique (path analysis). Based on the results of the analysis that has been done concluded that Firm Size and Capital Structure have a significant positive effect on Corporate Value. While Profitability has a significant negative effect on Corporate Value. Other results conclude Firm Size has a significant positive effect on Capital Structure. While Profitability have significant negative effect to Capital Structure. Capital Structure is able to mediate the influence of Firm Size on Corporate Value. Capital Structure is not able to mediate the effect of Profitability on Corporate Value.

scholarly journals Impact of Ethnocentrism and Other Factors on Willingness to Buy Chinese Cars

2021 ◽  
Vol 6 (1) ◽  
pp. 62-76
Author(s):  
Ricky Humisar ◽  
Usep Suhud ◽  
Unggul Purwohedi
Keyword(s):  
Structural Equation ◽  
Brand Image ◽  
Sampling Technique ◽  
Analysis Data ◽  
Country Image ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Willingness To Buy ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of ethnocentrism, animosity, product country image, and brand image on the willingness to buy Chinese car products. Data were collected from Chinese car users and potential car buyers. The purposive sampling technique was chosen in this study, which resulted in 300 respondents for analysis. Data were analysed using exploratory factor analysis and structural equation modelling. The results showed that ethnocentrism had a significant positive effect on animosity and had a significant negative effect on brand image, animosity had a significant negative effect on willingness to buy, the brand image had a positive and significant effect on willingness to buy, and product country image had a significant positive effect on brand image. Meanwhile, ethnocentrism and product country image do not affect willingness to buy. This study helps to improve our understanding of consumer behaviour regarding the purchase of foreign products.

scholarly journals Pengaruh ROA, Pertumbuhan Penjualan, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal Perusahaan Manufaktur Sektor Makanan dan Minuman di BEI

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 348-358
Author(s):  
Metyria Imelda Hutabarat
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Company Size ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Food And Beverage ◽  
Negative Effect ◽  
Positive Effect ◽  
Size Variable

Food and beverage companies are industries that compete in the world market and make major contribution to the value of national exports. Companies that have good capital structure have a good reputation and affect the high stock price. This research aimed to find out the effect of ROA, sales growth, liquidity, company size variable to capital structure variable in annual report listed on the Indonesia Stock Exchange year 2017–2019. The population are all food and beverage manufacturing companies listed on the Indonesia Stock Exchange, and obtained samples of amount 14 companies. The type of this research is a quantitative study. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, R2 test, the F test, and the t test. Based on the results of this research, that partially profitability has significant positive effect on capital structure. Sales growth has no significant negative effect on capital structure. Liquidity has no significant negative effect on capital structure. Company size variable has significant positive effect on capital structure. The results of F test show that profitability, sales growth, liquidity, company size have significant positive effect on capital structure.

scholarly journals Pengaruh Ukuran Perusahaan (Size) Dan Struktur Modal Terhadap Nilai Perusahaan

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Marista Oktaviani ◽  
Asyidatur Rosmaniar ◽  
Samsul Hadi
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Company Size ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Significant Negative Effect ◽  
Dividend Distribution ◽  
Negative Effect ◽  
Positive Effect ◽  
The Capital Structure

ABSTRACT  The purpose of this research is to find out whether the size of the company (SIZE) and the Capital Structure of the Value of the Company with the Distribution of Dividends as a variable intervening. The study period was 2011-2015 with a sample of 400 manufacturing companies listed on the IDX. Data analysis using PLS Warp. SIZE results have a significant negative effect on PBV, capital structure does not affect PBV, dividend distribution has a significant positive effect on PBV, SIZE and capital structure has a positive effect on PBV, dividend distribution can mediate SIZE against PBV, and Dividend Distribution cannot mediate Capital Structure PBV. Keywords                   : SIZE. Capital Structure, Dividend Distribution of Company ValuesCorrespondence to        : [email protected] ABSTRAK Tujuan dalam penelitian ini untuk mengetahui apakah ukuran perusahaan (SIZE) dan Struktur Modal terhadap Nilai Perusahaan dengan Pembagian Dividen sebagai variable intervening. Periode penelitian ini 2011-2015 dengan sampel 400 perusahaan manufaktur yang terdaftar di BEI. Analisis data menggunakan Warp PLS. Hasil penelitian SIZE berpengaruh negatif siginifikan terhadap PBV, Struktur modal tidak berpengaruh terhadap PBV, Pembagian dividen berpengaruh positif signifikan terhadap PBV, SIZE dan struktur modal berpengaruh  positif ke PBV, Pembagian dividen dapat memediasi SIZE terhadap PBV, dan Pembagian Dividen tidak dapat memediasi Struktur Modal terhadap PBV. Kata kunci                   :SIZE. Struktur Modal, Pembagian Dividen an Nilai PerusahaanKorespondensi            : [email protected]

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