scholarly journals Analisis Rasio Modal, Efisiensi Operasional, Bunga Bersih, Likuiditas, Dan Kredit Bermasalah, Terhadap Rasio Laba

2021 ◽  
Vol 12 (3) ◽  
pp. 413-430
Author(s):  
Rahmat Rahmat ◽  
Endang Ruchiyat
Keyword(s):  
Foreign Exchange ◽  
Joint Venture ◽  
Statistical Tests ◽  
Secondary Data ◽  
Operational Efficiency ◽  
Foreign Banks ◽  
Financial Ratios ◽  
Analysis Technique ◽  
Capital Ratios ◽  
Regional Development Banks

This study aims to analyze financial ratios which include Capital Ratios, Operational Efficiency Ratios, Net Interest Ratios, Liquidity Ratios, Non-Performing Loans Ratios to Profit Ratios at Conventional Commercial Banks in Indonesia. The banks studied were based on bank grouping in terms of ownership category which included State-Owned Banks, National Private Foreign Exchange Banks, National Private Non-Foreign Exchange Banks, Regional Development Banks, Joint Venture Banks, and Foreign Banks. The analysis technique used is multiple regression analysis. Because the data used is secondary data, to determine the accuracy of the model, it is necessary to test several classical assumptions that underlie the regression model. Classical assumption tests used in this study include tests, normality, multicollinearity, heteroscedasticity and autocorrelation. Furthermore, to test the effect of financial ratios as mentioned, statistical tests withused Multiple Linear Regression were. Based on the research, it is found that the Capital Ratio, Operational Efficiency, Interest Yield, Liquidity, and Non-Performing Loans affect bank profits. 

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 PERBEDAAN RASIO KEUANGAN BANK UMUM KONVESIONAL DAN BANK UMUM SYARIAH SERTA PENGARUHNYA TERHADAP PENYALURAN KREDIT ATAU PEMBIAYAAN (Studi empiris yang tedrdaftar di BEI periode 2013-2016)

2017 ◽  
Vol 5 (1) ◽  
pp. 9-23
Author(s):  
Dika Ismawati ◽  
Edy Supriyono
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Financial Ratios ◽  
Operating Efficiency ◽  
Analysis Technique ◽  
Significant Difference ◽  
Negative Effect ◽  
General Data

This study aims to obtain evidence of differences in financial ratios of conventional commercial banks and sharia commercial banks, as well as the influence of financial ratios, liquidity, capital adequacy, problem loans, profitability, operating efficiency of lending. This study uses secondary data. The sample in this research is conventional commercial bank and sharia public bank listed on BEI with 4 year observation period (2013-2016). This sample was chosen by purposive sampling method. Independent sample t-test is used to test whether there is difference of average of two interconnected samples, multiple linear regression is used as data analysis technique as many as 148 general data of banking company, conventional bank and syariah commercial bank as many as 44 company data period 2013-2016 . The results of this study indicate that there are differences in average liquidity, problem loans, profitability, operating efficiency, While the average capital adequacy there is no significant difference between conventional commercial banks and sharia banks. While liquidity and profitability have a positive effect on lending, non performing loans and operating efficiency have a negative effect on lending, and capital adequacy does not affect credit disbursement.  

scholarly journals PENGARUH RASIO LIKUIDITAS DAN RASIO SOLVABILITAS TERHADAP RASIO PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA

2017 ◽  
pp. 104-124
Author(s):  
Fratis F. Gultom
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Ratios ◽  
Linear Regression Method ◽  
Manufacturing Companies ◽  
Technical Documentation ◽  
Analysis Technique ◽  
Study Population ◽  
Solvency Ratio ◽  
Profitability Ratios

Calculation of financial ratios is one of the financial statement analysis tools to compare the data with other data, to determine the interrelationships between assets, liabilities and capital which can then be determined level of liquidity, solvency and profitabilitas.Berdasarkan preliminary research note that the ratio - financial ratios ( liquidity ratio and solvency ratio) of manufacturing companies that have gone public on the Jakarta Stock Exchange has a different relationship when associated with profitabiitas. Based on the description, research the problem can be formulated as follows: "Is the liquidity ratio and solvency ratio has a significant influence on the profitability ratios of manufacturing companies in Jakarta Stock Exchange?" Population is the total number of objects to be observed or researched. This study population is a manufacturing company in Jakarta Stock Exchange as many as 153 companies. Sample is part of the population. Study sample are liquidity ratios, solvency ratios and profitability ratios 34 manufacturing firms in 2001-2003. Secondary data collection techniques through technical documentation. data analysis technique used is multiple linear regression method to clarify the effect of liquidity ratios and solvency ratios of profitability ratios. Based on the results of the discussion, it can be concluded that the results obtained that simultaneous analysis of liquidity ratios there is no significant effect on the profitability of the company. It can be seen from the f-count 2)t As for suggestions that can be given the author is a company should manage current ratio (current assets and current liabilities) well to a good level of liquidity memeproleh company can enhance its liquidity by increasing current assets but remains current debt, or should reduce current debts but assets remain . In order to achieve the planned levels of profitability then the management must be able to properly manage and loans for a number of assets owned memebiayai so as to increase profits of manufacturing companies in Jakarta Stock Exchange

scholarly journals PENGARUH RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PABRIK KERTAS PT. TJIWI KIMIA TBK PERIODE 2013 - 2018

2019 ◽  
Vol 7 (2) ◽  
pp. 53-61
Author(s):  
Aris Munandar
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Secondary Data ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Business Risk ◽  
Risk Capital ◽  
Significance Level ◽  
Analysis Technique

This research was conducted with the aim to determine the effect of Business Risk Towards Capital Structure in Paper Factory Companies PT. Tjiwi Kimia Tbk years 2013 - 2018. The population in this study for 10 (ten) years, starting from the year 2009 -2018. The sampling technique used was purposive sampling and the number of samples obtained for 6 years (2013-2018). The data used are secondary data sourced from the financial statements of PT.Tjiwi Kimia Tbk Paper Factory which are listed on the Indonesia Stock Exchange. Data analysis technique used in this study is simple linear regression, correlation simple, coefficient of determination, and hypothesis testing using t-statistical tests to determine the effect partially between business risk to the structure capital with a significance level of 5%. The results showed that the business risk variable influenced the capital structure. Then the simple correlation value of 0.854 which indicates that the closeness of the relationship between business risk and capital structure at the Paper Factory of PT. Tjiwi Kimia Tbk is very strong. And the value of the coefficient of determination is 0.730, which shows that the contribution of the influence of business risk variables on capital structure at the Paper Factory of PT. Tjiwi Kimia Tbk is 73.0%, and the remaining 27.0% is influenced by other variables not examined in this study.Keywords:  Business Risk, Capital Structure.

scholarly journals Pengaruh Penyaluran Kredit Usaha Rakyat, Non Performing Loan,Tingkat Suku Bunga Bank Indonesia dan CAR Terhadap Profitabilitas (Studi Kasus Pada PT Bank Rakyat Indonesia (PERSERO) TBK Periode 2010-2017)

2019 ◽  
Vol 3 (1) ◽  
pp. 24
Author(s):  
Muhammad Andhika Wiranegara
Keyword(s):  
Interest Rates ◽  
Statistical Tests ◽  
Secondary Data ◽  
Financial Statements ◽  
Capital Adequacy ◽  
The Other ◽  
Return On Assets ◽  
Processing Application ◽  
Analysis Technique ◽  
Capital Adequacy Ratio

The purpose of this study was to determine whether the level of People's Business Credit distribution, non-performing loans, Bank Indonesia interest rates and CAR can affect the level of profitability (Return On Asset) of PT Bank Rakyat Indonesia (Persero) Tbk, this study using secondary data sourced from the quarterly financial statements in the period 2010-2017. In managing the data that is owned, the author uses the SPSS version 20 data processing application. The data analysis technique used is multiple linear regression and to test the hypotheses of this study using t-statistical tests to test hypotheses partially and f-statistical tests to test hypothetically simultaneous. From the results of the tests that have been carried out in the Business Credit distribution, the interest rates of Bank Indonesia and CAR do not partially affect Return On Assets, while the non-performing loans affect Return On Assets. Simultaneously, the variable of People's Business Credit distribution, non-performing loans, Bank Indonesia interest rates and CAR has an effect on Return On Asset of 71.4 percent and the other is influenced by variables other than those studied. Key notes : Kredit Usaha Rakyat, Non Performing Loan, tingkat suku bunga Bank Indonesia, Capital Adequacy Ratio, Return On Asset.

scholarly journals Effect of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage of Opinion Audit Going Concern

2020 ◽  
Vol 3 (3) ◽  
pp. 172
Author(s):  
Putri Nurmala ◽  
Meisnawati Meisnawati ◽  
Nguyen Thu Thrang
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Going Concern ◽  
Analysis Technique ◽  
Company Growth ◽  
Auditor Reputation

The research objective was to examine and analyze the Influence of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage toward Opinion Audit Going Concern. This survey was conducted at Manufacturing Companies registered on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study is secondary data with sampling using purposive sampling method. The data analysis technique used is descriptive technique with a quantitative approach using descriptive statistical tests, multicollinearity test, logistic regression analysis, and coefficient determinant. Based on research has been conducted, the authors note that the auditor client tenure is not effect significantly to the opinion audit going concern, the company growth is not significant influence to opinion audit going concern, auditor reputation has a negative significant effect to opinion audit going concern, and leverage has a significant effect to opinion audit going concern

scholarly journals The Difference of Enterprises Taxpayers Compliance after Tax Amnesty

JEJAK ◽  
2019 ◽  
Vol 12 (1) ◽  
pp. 86-99
Author(s):  
Dona Fitria ◽  
Agus Abdillah ◽  
Hendro Prasetyono ◽  
Ismail Dwi Cahyo ◽  
Burhanudin Burhanudin
Keyword(s):  
Data Collection ◽  
Statistical Tests ◽  
Secondary Data ◽  
T Test ◽  
Paired Sample ◽  
Tax Amnesty ◽  
Analysis Technique ◽  
Before And After ◽  
Tax Returns ◽  
The Difference

The purpose of this study was to determine and analyze the compliance of enterprises taxpayers before and after the tax amnesty was applied in KPP Pratama South Jakarta. The research location was at KPP Pratama Jakarta Cilandak, KPP Pratama Jakarta Pancoran, KPP Pratama Jakarta Mampang, and KPP Pratama Jakarta Pasar Minggu. Data collection with documentation techniques, namely secondary data collection. Taxpayer’s compliance data for 2015, which is SPT as of March 2016, is assumed to be data before tax amnesty. While the 2016 taxpayer’s compliance data which is SPT as of March 2017 is assumed to be the data of the tax amnesty validity period. The data analysis technique in this study uses the SPT taxpayer compliance ratio 2016 - 2017. Statistical tests using Paried Sample t-Test. The results of the study showed that the amount of enterprises taxpayer compliance submitting timely Annual Tax Returns increased by 10.60% from 13.40% to 24.00%. Furthermore, the taxpayer’s compliance ratio that did not submit the Annual Tax Return decreased by 3.90%, namely in 2016 amounted to 76.92% to 73.02% in 2017. The Paired Sample t-Test has different Enterprises Taxpayer’s compliance before and after the enactment of tax amnesty.

scholarly journals Implementasi Surat Keterangan Tidak Dipungut Atas Impor Kapal (Implementation of Certificate Not Collected on Ship Import)

2021 ◽  
Vol 28 (2) ◽  
pp. 11
Author(s):  
Rodo Gokmatua Sidabalok ◽  
Suparna Wijaya
Keyword(s):  
Panel Data ◽  
Credit Risk ◽  
Foreign Exchange ◽  
Fixed Effect Model ◽  
Operational Efficiency ◽  
Effect Model ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Model Approach

This study aims to analize the factors that affect the profitability of banks at state-owned banks and private foreign exchange banks listed on the IDX in 2015-2019. The factors used are liquidity, capital, credit risk, and operational efficiency. The analysis technique used is panel data regression with the Fixed Effect Model approach. The results showed that simultaneously liquidity, capital, credit risk and operational efficiency had a significant effect on profitability. then partially liquidity and capital do not have a significant effect on profitability, while credit risk and operational efficiency have a significant effect on profitability.

scholarly journals PENGARUH NON PERFORMING FINANCING DAN OPERATIONAL EFFICIENCY RATIO TERHADAP KINERJA KEUANGAN (Studi Empiris pada Bank Umum Syariah tahun 2016-2018)

2021 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Wina Ayu Isnaeni ◽  
Trina Romadona ◽  
Sri Wahyuni
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Secondary Data ◽  
Operational Efficiency ◽  
Efficiency Ratio ◽  
Return On Assets ◽  
Financial Reports ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine empirically the effect of Non Performing Financing (NPF) and Operational Efficiency Ratio (OER) on financial performance. Financial performance is measured using Return on Assets (ROA). The population used in this study is Islamic Commercial Banks registered with the Otoritas Jasa Keuangan. Sampling using purposive sampling method. Secondary data is in the form of annual financial reports published in 2016-2018. The data analysis technique used is multiple regression analysis. The results showed that NPF has a negative effect on financial performance while OER has a positive effect on financial performance.

scholarly journals Pengaruh Resiko Kredit, Likuiditas, Efisiensi Operasional dan Tingkat Ekonomi Makro Ekonomi Terhadap Kinerja Bank Pembangunan Daerah di Pulau Sumatera

2017 ◽  
Vol 13 (1) ◽  
Author(s):  
Verawaty Verawaty ◽  
Ade Kemala Jaya ◽  
Yolanda Widiati
Keyword(s):  
Credit Risk ◽  
Regional Development ◽  
Operational Efficiency ◽  
Positive Influence ◽  
Independent Variables ◽  
Economic Level ◽  
Analysis Technique ◽  
Study Population ◽  
Development Banks ◽  
Regional Development Banks

The purpose of this study was to obtain the empirical evidence about the effect of credit risk, liquidity, operational efficiency and the macro-economic level to the the performance of regional development banks. This study population was eight Regional Development Banks in Sumatera Island during 2011-2014. Analysis technique used is multiple linear regression. The results showed simultaneously, all the independent variables affected the dependent variable. Partially, only credit risk and efficiency negatively affected the performance of the bank. Liquidity and macro-economic level did not have positive influence on the bank's performance. Keywords: the performance of banks, credit risk, liquidity, operational efficiency and macro-economic level

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