Employee Ownership and Financial Performance of State-Owned Entities: A Mediating Role of Employee Loyalty

The paper examines the mediation impact of employee loyalty in the relationship of employee ownership and financial performance of state-owned entities of Pakistan. Employee ownership is measured as percentage holding in state-owned entities, and financial performance is assessed trough profitability ratios; net profit margin and return on assets. Employee loyalty is determined through questionnaire circulated among the employees covered under the scheme. Meanwhile, secondary data is collected from already published sources. The study reveals that employee loyalty partially mediates the impact of employee ownership on the financial performance, which will support the policy makers to design corporate policies.

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Liquidity Management and Financial Performance: Evidence From Commercial Banks in Botswana

International Journal of Financial Research ◽

10.5430/ijfr.v11n5p399 ◽

2020 ◽

Vol 11 (5) ◽

pp. 399

Author(s):

C.R. Sathyamoorthi ◽

Mogotsinyana Mapharing ◽

Mashoko Dzimiri

Keyword(s):

Financial Performance ◽

Commercial Banks ◽

Negative Relationship ◽

Secondary Data ◽

Return On Assets ◽

Liquidity Management ◽

Policy Makers ◽

Return On Equity ◽

Research Population ◽

The Impact

The study examined the impact of liquidity management on the financial performance of commercial banks in Botswana. The study used Return on Assets and Return on Equity to measure financial performance. Cash and cash equivalents to total assets ratio, Cash to deposits ratio, Loans to deposits ratio, Loans to total assets ratio, Liquid assets to total assets ratio, and Liquid assets to deposits ratio were used as proxies for liquidity management. The research population was all the 9 commercial banks in Botswana and the study covered a period of 9 years from 2011 to 2019. This descriptive study sourced monthly secondary data from Bank of Botswana Financial Statistics database. Descriptive statistics, correlation and regression analyses were applied to analyse the data. The results from regression analysis show statistically significant positive relationships for Loans to total assets ratio and Liquid assets to total assets ratio with return on assets and return on equity. Loans to deposits ratio and Liquid assets to deposits ratio had statistically significant negative relationships with return on assets and return on equity. Cash and cash equivalents to total assets ratio had statistically insignificant positive relationship with return on assets and return on equity whilst cash to deposits ratio had statistically insignificant negative relationship with return on assets and return on equity. Findings suggest that the commercial banks should try to optimize liquidity variables to boost bank performance. The policy makers also, through the Central Bank, should come up with initiatives such as prescribing minimum liquidity requirements that will help banks to stay profitable.

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Modelling the Impact of Liquidity Trend on the Financial Performance of Commercial Banks and Economic Growth in Cameroon

International Journal of Financial Research ◽

10.5430/ijfr.v8n3p121 ◽

2017 ◽

Vol 8 (3) ◽

pp. 121

Author(s):

Godfrey Forgha Njimanted ◽

Akume Daniel Akume ◽

Nkwetta Ajong Aquilas

Keyword(s):

Economic Growth ◽

Financial Performance ◽

Commercial Banks ◽

Secondary Data ◽

Regulatory Control ◽

Return On Assets ◽

Positive Effects ◽

Maturity Mismatch ◽

Excess Liquidity ◽

The Impact

Recent year statistics have revealed the build-up of excess liquidity in Cameroonian commercial banks for more than two decades now. This has led to renewed interest in liquidity management, as it has implications on the financial performance of commercial banks. This paper is therefore designed to examine the impact of excess liquidity on the financial performance of commercial banks in Cameroon. Using Return on Assets (ROA) as proxy for the measurement of financial performance, secondary data from 1990 to 2016, with the application of the VAR technique, the findings reveals that excess liquidity and total liquid outflows affect ROA negatively. Gross domestic product, interest rate gap, total liquid inflows and previous year ROA had positive effects on ROA. Also from the empirical findings, there is an existing significant negative chain between excess liquidity, commercial bank performance and economic growth in Cameroon based on the Koyck Geometric lag reasoning. To address the negative vicious cycle chain, we therefore recommend guided minimum and maximum liquidity regulatory control and government effort geared towards encouraging moral suasions and special directive of investment by commercial banks in the agricultural, industrial and the educational sectors in Cameroon. Also, commercial banks should set maturity mismatch limits appropriate to the size of excess liquidity observed in each bank. Attempt to reverse the chain is part of the assurance to Cameroon emergence by 2035.

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Analisa Dampak Covid-19 terhadap Kinerja Keuangan Perusahaan Pembiayaan di Indonesia

Jurnal Bisnis, Manajemen, dan Ekonomi ◽

10.47747/jbme.v2i2.217 ◽

2021 ◽

Vol 2 (2) ◽

pp. 22-29

Author(s):

Maria Esomar

Keyword(s):

Financial Performance ◽

Financial Services ◽

Secondary Data ◽

T Test ◽

Return On Assets ◽

Return On Equity ◽

Paired Sample ◽

The Public ◽

Before And After ◽

The Impact

The financing industry in Indonesia faces significant challenges due to the Covid-19 pandemic. The amount of financing channeled to the public and debtors’ ability to pay decreases. The purpose of this study is to analyze the impact of Covid-19 on the financial performance of finance companies by analyzing financial ratios, namely the Financing to Deposit Ratio (FDR), NPF (NonPerforming Financing (NPF) Return on Assets (ROA) and Return on Equity (ROE). This study applies a quantitative approach because the data collected are numbers. The data used are secondary data in the form of finance company statistics published by the Financial Services Authority (OJK), within the period of 9 months before (June 2019 - February 2020) and 9 months after (April 2020 - December 2020) the announcement of the first Covid-19 case in Indonesia on March 2nd, 2020. The test is conducted using th Paired Sample T-Test. The results of the data processing display that there are differences in the financial performance of finance companies in Indonesia before and after the Covid-19 which can be seen from the results of the Table of Paired Sample T-Test for the ratio of FDR, NPF, ROA, and ROE. Keywords : Financial performance, FDR, NPF, ROA, ROE

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Moderating Effect of Inflation on the Influence of Financial Performance on the Growth of Islamic Banking in Indonesia

International Journal of Finance Research ◽

10.47747/ijfr.v1i2.259 ◽

2021 ◽

Vol 1 (2) ◽

pp. 124-143

Author(s):

Abid Djazuli ◽

Mister Candera

Keyword(s):

Financial Performance ◽

Secondary Data ◽

Capital Adequacy ◽

Islamic Banking ◽

Return On Assets ◽

Financial Reports ◽

Operating Income ◽

Capital Adequacy Ratio ◽

Operating Margin ◽

The Impact

Islamic banking is one of the financial institutions whose activities are financial intermediation between the owners of capital and those who need capital. This study was conducted to know and analyze the impact of inflation as a moderating influence of financial performance on the growth of Islamic banking in Indonesia. The financial performance used consists of return on assets (ROA), non-performing financing (NPF), net operating margin (NOM), capital adequacy ratio (CAR), financing to Deposit Ratio (FDR), and operating expenses for operating income (BOPO). The data used is secondary data, obtained from the results of financial reports published on the official website of the Otoritas Jasa Keuangan (OJK) from January 2015 to December 2019. The analysis results show that, in general, inflation cannot moderate the influence of financial performance on rbanking growth—Sharia in Indonesia. Inflation can only be a predictor of the effect of return On Assets and net operating margin on the growth of Islamic banking in Indonesia. Meanwhile, the variables of non-performing financing (NPF), capital adequacy ratio (CAR), financing to deposit ratio (FDR), and operating expenses for operating income (BOPO) are not able to be a moderator or as a predictor

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THE IMPACT OF BOARD OF DIRECTORS CHARACTERISTICS ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES ON IDX

International Journal of Advanced Research ◽

10.21474/ijar01/13239 ◽

2021 ◽

Vol 9 (08) ◽

pp. 121-130

Author(s):

Aris Sudibyo ◽

◽

Hendra Wijaya ◽

Keyword(s):

Financial Performance ◽

Board Of Directors ◽

Annual Report ◽

Secondary Data ◽

Educational Background ◽

Demographic Characteristics ◽

Manufacturing Companies ◽

Return On Assets ◽

Female Directors ◽

The Impact

This study aims to determine the impact of the demographic characteristics of the director on the companys financial performance. The demographic characteristics used are age of the director, proportion of female directors, educational background of directors, and tenure of directors. This research begins with data collection. Collected data is in the form of secondary data obtained by downloading from the IDX, the downloaded data is the annual report of manufacturing companies 2017-2019 period. After that, the data were analyzed using multiple linear regression. Age of directors, proportion of female directors, educational background of directors, and tenure of directors were measured using proportions. The companys financial performance is measured using return on assets.

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IMPACT OF INFORMATION TECHNOLOGY INVESTMENT TO FINANCIAL PERFORMANCE ON BANKING SECTOR

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v2i1.700 ◽

2018 ◽

Vol 2 (1) ◽

pp. 41-46

Author(s):

Hendra Gunawan ◽

Serlyna Serlyna

Keyword(s):

Information Technology ◽

Financial Performance ◽

Banking Sector ◽

Stock Exchange ◽

Secondary Data ◽

Sample Population ◽

Manufacturing Companies ◽

Financial Investment ◽

Impact Of Technology ◽

The Impact

This study examines the impact of technology on the performance of financial investment in banking companies listed in Indonesia Stock Exchange to prove its influence on the development of the banking company's financial performance. The data used in this research is secondary data uses financial statements that have been audited. Data analysis technique used is simple regression analysis. Results showed that between investments in information technology affect the company's financial performance. The results of this study illustrate that the company's financial performance would be if the investment in information technology in the company are used effectively and efficiently. This research is important for companies and organizations, in order to better the use or utilization of information technology in the enterprise. The company is only limited to the banking companies listed in Indonesia Stock Exchange, then further research is recommended to add criteria and indicator others that have not been addressed in this study, in addition to subsequent authors can also extend the sample population to another company with a different field such as manufacturing companies.

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How Does Debt Financing Affect Financial Performance? A Study of Transport Companies Listed in Pakistan

Review of Politics and Public Policy in Emerging Economies ◽

10.26710/rope.v2i2.1684 ◽

2020 ◽

Vol 2 (2) ◽

Author(s):

Ulfat Abbas ◽

Sohail Aziz ◽

Samina Khan

Keyword(s):

Financial Performance ◽

Debt Financing ◽

Annual Reports ◽

Transport Sector ◽

Return On Assets ◽

Secondary Sources ◽

Earnings Per Share ◽

The Impact ◽

Retained Earnings

Purpose: The purpose of this paper investigates the impact of debt financing on airline’s (transport) sector performance of Pakistan. Design/Methodology/Approach: We gathered the data from secondary sources. In this study, we used a data sample of 11 years from 2008-2018 by using companies annual reports. Due to unavailability of data, only 3 transport companies have been taken for analysis. The software which we used in analysis is SPSS (Statistical Package for Social Science). Findings: The findings of the study suggests that there is opposite relationship between debt financing and financial performance of airlines. Debt is measured from three ratios, short term debt to total assets, long term debt to total assets and total debt to total assets ratio. For the measurement of performance, we used return on assets and earnings per share. We concluded on the basis of findings that the companies should focus on retained earnings which is cheaper source of finance and use less level of debt. As the more level of debt use by the companies, the performance of companies’ decrease. Implications/Originality/Value: There is only one study is available in Pakistan which used transport sector in Pakistan in debt financing context

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Corporate Governance And Its Effect On Firm Performance In An Emerging Economy

International Journal of Environmental, Sustainability, and Social Science ◽

10.38142/ijesss.v2i3.96 ◽

2022 ◽

Vol 2 (3) ◽

pp. 281-291

Author(s):

Langa Esmael KAREM ◽

Hawkar Anwer HAMAD ◽

Hakar Abubakir BAYZ ◽

Naji Afrasyaw FATAH ◽

Diary Jalal ALI ◽

...

Keyword(s):

Financial Performance ◽

Business Processes ◽

Board Members ◽

Board Composition ◽

Return On Assets ◽

Board Size ◽

Cross Sectional ◽

The Impact ◽

The Relationship ◽

Board Ownership

Having a board of directors is very important to ensure the smooth running of business processes and have an impact on the company's financial performance. This study to determine the impact of board characteristics namely board size, board ownership and board composition on the financial performance of organizations as measured by Return on Assets. The study employed a descriptive-explanatory research design based on a cross-sectional approach. Correlation and regression analyses were conducted to determine the depth and extent of the relationship between the variables. The study revealed a positive and significant association between the board size and financial performance on an average of 9 board members. Board composition revealed that having more external directors had no effect on the financial performance, it neither increased it nor decreased it, leading to the rejection of the hypothesis. On the other hand, board ownership was found to be beneficial in terms of having directors as owners of the business, corroborating the Stakeholder Theory. The studies showed that there was still a need to select board members with caution striking a balance between the number of directors as well as their composition to ensure that the organization reaps maximum benefits from the board.

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Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ?

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i1.1172 ◽

2020 ◽

Vol 4 (1) ◽

pp. 1-9

Author(s):

Dwi Indah Lestari ◽

Merta Noer Vadila

Keyword(s):

Financial Performance ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Quantitative Approach ◽

Company Size ◽

Return On Assets ◽

Sustainability Reports ◽

Sustainability Report ◽

Descriptive Method

One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance

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