scholarly journals PENINGKATAN PROFITABILITAS SERTA PENGARUH DANA SYIRKAH TEMPORER, KEWAJIBAN DAN EKUITAS DENGAN VARIABEL RISIKO PEMBIAYAAN SEBAGAI ANTISEDEN (STUDI PADA PERBANKAN SYARIAH DI INDONESIA)

2016 ◽  
Vol 1 (1) ◽  
pp. 144-172
Author(s):  
Marheni Marheni
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Commercial Banks ◽  
Research Method ◽  
Sampling Method ◽  
Islamic Banks ◽  
Equity Financing ◽  
Significant Negative Effect ◽  
Financing Risk ◽  
Negative Effect

The purpose of this study is the effect of temporary syirkah funds, liabilities and equity of the financing risk and profitability of Islamic banks in Indonesia; analysis of effect financing risk on profitability. The population is Islamic bank in Indonesia. The sample was selected using purposive sampling method. Observation number 11 bank research. Method of data analysis used the path analysis. Results of this study indicate that the fund temporary syirkah positive significant effect on the risk of financing received. The more the amount of funds held temporary syirkah the risk of non-performing loans to finance or Islamic banks NPF indicator becomes smaller. Obligations positive significant effect on the risk of financing. The larger a bank's liabilities, the risk of non-performing loans to the financing or NPF indicator will also be greater. no significant effect on the risk of financing. This means that the level of equity had no impact on the level of financing risk. Fund temporary syirkah positive significant effect on profitability. Obligations positive significant effect on profitability. Debt obligations or received will indirectly increase the amount of income. Equity does not significantly influence the risk of financing. This means that the size of the equity has no effect on the level of profitability and ROA indicators received by commercial banks financing syariah.Risiko significant negative effect on profitability. Conclusion the study shows that the temporary syirkah funds and liabilities have a significant effect on the risk of equity financing and profitability while no significant effect on risk financing and profitability.

scholarly journals Determinan Dana Pihak Ketiga Bank Umum Syariah Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 226-236
Author(s):  
Dadang Husen Sobana ◽  
Ricky Hamzah ◽  
Sri Habibah
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Gross Domestic Product ◽  
Commercial Banks ◽  
Financial Stability ◽  
Research Method ◽  
Third Party ◽  
Domestic Product ◽  
Islamic Banks ◽  
Macroeconomic Conditions

Third-party funds at Islamic commercial banks in Indonesia fluctuated. The factors that determine the accumulation of third-party funds are essential for Islamic banks' financial stability and management. This study aims to show and describe the effect of gross domestic product and inflation on third-party funds partially and simultaneously. The research method used is descriptive-associative with a quantitative approach. The population used is Islamic commercial banks in Indonesia. Data analysis using multiple linear regression. The results show that gross domestic product and inflation partially affect third-party funds in Islamic commercial banks in Indonesia. Meanwhile, simultaneously gross domestic product and inflation have a significant effect with a contribution of 85.5% to third-party funds in Islamic commercial banks in Indonesia. The increase in third-party funds depends on Indonesia's macroeconomic conditions, the dominant macroeconomic influencing the collection of third-party funds in Islamic commercial banks in Indonesia.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA

2020 ◽  
Vol 16 (2) ◽  
pp. 143-170
Author(s):  
Aditya Rahmawan ◽  
Eliada Herwiyanti ◽  
Siti Maghfiroh
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Accounting Information ◽  
Educational Background ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Education Business

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.

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 Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit

2019 ◽  
Vol 1 (4) ◽  
pp. 1933-1948
Author(s):  
Miranty Eka Oktavia ◽  
Herlina Helmy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
West Sumatra ◽  
Negative Effect

The research aims to know the: Influence of time budged pressure and skepticism of auditors to audit quality. The population in this research were Inspectorate of West Sumatra Provinc. The sample is determined by total sampling method, that all apparaturs of Inspektorate of West Sumatera Province. The data used in this research is primary data. This research used quetionnaires instrument as much as 32 respondents. Data analysis technique used is multiple linear regression. The result showed that: (1) Time budged pressure has significant negative effect on audit quality, where the tcount  -2,268 < ttable  2,048407 at sig 0,031 < α 0,05, (2) skepticism didn’t significant effect on audit quality, the tcount 0,442 < ttable  2,048407 in sig 0,662 > α 0,05.         

scholarly journals EFFECT OF FINANCING TO DEPOSIT RATIO AND NON-PERFORMING FINANCING OF RETURN ON ASSETS WITH A CAPITAL ADEQUACY RATIO AS VARIABLE INTERVENING IN ISLAMIC BANKING IN INDONESIA IN 2012-2019

2021 ◽  
Vol 1 (2) ◽  
pp. 286-302
Author(s):  
Lutfia Abriet Fajriati ◽  
Asmak Ab Rahman ◽  
Shinta Maharani
Keyword(s):  
Path Analysis ◽  
Commercial Banks ◽  
Quantitative Methods ◽  
Capital Adequacy ◽  
Coefficient Of Determination ◽  
Islamic Banks ◽  
Bank Profitability ◽  
Analysis Technique ◽  
Negative Effect ◽  
Simultaneous Influence

Income in Islamic banks is primarily determined by how much profit or profit the bank receives. Several factors that become indicators of Islamic Bank income are financing funding and the lack of non-performing financing. The greater the financing of third-party funds, the greater the profit to be received, and the higher the NPF level, the lower the bank's profit. Banks with a large enough CAR will be able to increase bank profitability. The NPF variable harms ROA because a decrease in the NPF ratio will increase bank profits. And the CAR variable as an intervening variable also has a positive effect on ROA because an increased CAR will increase bank profitability. Whereas when the NPF decreases, the profitability of Islamic banks also decreases, while when FDR and CAR increase, ROA decreases. The formulation of the problem in this study is whether there is a partial and simultaneous influence of FDR and NPF on ROA?. Is there a partial and simultaneous influence of FDR, NPF, and CAR on ROA. This research is a quantitative study with the population of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK). In comparison, the sample of this study was determined by purposive sampling method with criteria determined by the researcher so that 4 Islamic commercial banks were obtained from 2012 to 2019. This study used secondary data with research methods using quantitative methods with an associative approach. Data collection techniques were carried out by observation. The data analysis technique used in this research is the associative analysis technique, namely multiple linear regression testing, classical assumption test, hypothesis testing, coefficient of determination test, and path analysis. The results of this study indicate that partially the FDR variable has an insignificant negative effect on ROA, NPF has a significant negative effect on ROA. In comparison, CAR has a positive and significant effect on ROA. Simultaneously, the FDR and NPF variables have no significant effect on ROA. For the results of the path analysis, it is found that the CAR variable cannot mediate the effect of FDR and NPF on ROA.

scholarly journals ANALISIS PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS (ROA) BANK UMUM SYARIAH

2020 ◽  
Vol 11 (2) ◽  
pp. 327-340
Author(s):  
Alimatul Farida
Keyword(s):  
Qualitative Research ◽  
Research Methodology ◽  
Commercial Banks ◽  
Islamic Banks ◽  
Return On Assets ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Descriptive Qualitative

This study aims to determine the effect of musyarakah financing on the profitability of sharia commercial banks in Indonesia using the Return on Assets (ROA) ratio. The research methodology used is descriptive qualitative research. By analyzing the data, it tends to study literature. The results showed that the musharaka financing had a significant negative effect on the profitability (ROA) of Islamic banks.

scholarly journals An Analysis on the Effects of NPL, NIM, LDR on Profitability Level and Stock Returns in Conventional Banks Listed in the Main Board of Indonesia Stock Exchange in The Period of 2014-2018

SENTRALISASI ◽  
2021 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Dewi Oktary ◽  
Rurin Pratiwi
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Stock Returns ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Conventional Banks ◽  
Positive Effect

To find out the effects of NPL, NIM, LDR on the profitability level and stock returns is the aim of this study. The samples used were 24 conventional banks listed on IDX main board in 2014- 2018. The techniques of data analysis were path analysis and Sobel test. The results obtained in this study were that NPL had a significant negative effect on profitability and stock returns, NIM had a significant positive effect on the profitability level and stock returns, while LDR had no significant effect on the profitability level but it had a significant negative effect on stock returns. Profitability level had no significant effect on stock returns. NPL, NIM, LDR simultaneously had a significant effect on profitability. In addition, NPL, NIM, LDR and Profitability Level simultaneously had a significant effect on stock returns. NPL, NIM, LDR had no significant effect on stock returns. NPL, NIM, LDR had no significant effect on stock returns through profitability. 

scholarly journals Determinan Intellectual Capital terhadap Profitabilitas di Bank Syariah: Pengujian Mediasi Kinerja Keuangan dan Kinerja Non Keuangan

2020 ◽  
Vol 11 (2) ◽  
pp. 151-165
Author(s):  
Siti Mardilia Farihah ◽  
Setiawan Setiawan
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Sampling Method ◽  
Research Result ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of intellectual capital on financial performance and non-financial performance of Islamic banking, and its impact on the profitability of the bank. The population is 13 Sharia Commercial Banks in Indonesia. With the purposive sampling method, a sample of five Islamic commercial banks was obtained. Data analysis method in this study uses SEM PLS. The first result shows that intellectual capital has a significant negative effect on financial performance, a significant positive effect on non-financial performance, and a positive but unsignificant effect on profitability. The next results stated that financial performance and non-financial performance had a significant negative effect on profitability. The third research result states that intellectual capital has a significant positive effect on profitability through financial performance, but a significant negative effect on profitability through non-financial performance.

scholarly journals Pengaruh Promosi dan Distribusi Terhadap Kepuasan Pelanggan Pada PT Tiga Serangkai Internasional Cabang Bandung

2020 ◽  
Vol 3 (2) ◽  
pp. 1
Author(s):  
Anang Martoyo ◽  
Fajar Mahardika
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Path Analysis ◽  
Random Sampling ◽  
Research Method ◽  
Sampling Method ◽  
Sampling Technique ◽  
Analysis Method ◽  
Customer Trust

The objectives of the research are to know the responses about promotion, distribution, customer satisfaction, and customer trust, also to analyze the influence of promotion and distribution to customer satisfaction and its implication on customer trust. The population in this study is PT. Tiga Serangkai International in the reater Bandung Region. The research method used in this research is descriptive and verification research method with a sample size of 90 respondents, data collection by interview using a questionnaire, observation and literature. Sampling technique using the "Disproportionate Starfied Random Sampling" method. Data analysis method used is path analysis. The results showed that promotion and distribution simultaneously influence customer satisfaction, partially promotion and distribution have a significant effect on customer satisfaction. Promotion gives an influence on customer satisfaction by 16%, while distribution gives an effect of 75.9%. The contribution of promotion and distribution variables to customer satisfaction is 73.7%, the remaining 26.3% is the contribution of the variables not included in the study

scholarly journals Pengaruh Non Performing Financing (NPF) Terhadap Profitabilitas Bank Syariah di Indonesia

2020 ◽  
Vol 8 (2) ◽  
pp. 140
Author(s):  
Edy Suprianto ◽  
Hendry Setiawan ◽  
Dedi Rusdi
Keyword(s):  
Commercial Banks ◽  
Sampling Method ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Research Population ◽  
Negative Effect

This study examines the effect of NPF on the profitability of Islamic banks in Indonesia. The research population is  the whole of the research object to be examined. The population of this study is all Islamic commercial banks for the 2014-2018 period registered with Bank Indonesia. The sample was selected by purposive sampling method. The results of this study indicate that NPF has a negative effect on the profitability of Islamic banks in Indonesia.Keywords: NPF, Profitability, and Syari’ah Bank.

Sign in / Sign up

Export Citation Format

Share Document