scholarly journals The Macroeconomic Effects on Non-Performing Loan and its Implication on Allowance for Impairment Losses

2021 ◽  
Vol 3 (2) ◽  
pp. 13-22
Author(s):  
Dahris Dinro Lubis ◽  
Bambang Mulyana
Keyword(s):  
Foreign Exchange ◽  
Unemployment Rate ◽  
Total Sample ◽  
Regression Method ◽  
Macroeconomic Fluctuations ◽  
Macroeconomic Variables ◽  
Credit Quality ◽  
Panel Data Regression ◽  
Data Regression ◽  
Loan Growth

The change in the Allowance for Impairment Losses calculation method from FASS 55 to FASS 71 in Indonesia requires banks to consider macroeconomic variables as variables in calculating Allowance for Impairment Losses. This research has an objective to study and analyze the effect of macroeconomic proxied by GDP, inflation, exchange rate, unemployment rate, BI rate, and loan growth on NPL and its implications for Allowance for Impairment Losses. The population of this research was issuers of foreign exchange banks in 2011-2019, with a total sample of 26 issuers of foreign exchange banks. This research uses the panel data regression method to analyze the data. The research results found that macroeconomic variables proxied by GDP, inflation, exchange rates, unemployment rate, BI rate, and loan growth did not significantly affect NPL. In contrast, NPL had a significant effect on Allowance for Impairment Losses. This research implies that banks are expected to improve credit quality management against the effects of macroeconomic fluctuations. As a result, the NPL ratio remains under control and does not increase the burden of Allowance for Impairment Losses.

Tingkat Kemiskinan di Sumatra Selatan dan Analisisnya

2020 ◽  
Vol 8 (2) ◽  
pp. 127-133
Author(s):  
Doni Putra ◽  
Rifki Khoirudin
Keyword(s):  
Research Method ◽  
Random Effect ◽  
Random Effect Model ◽  
Poverty Rate ◽  
Variable Number ◽  
Regression Method ◽  
Poverty Level ◽  
Effect Model ◽  
Panel Data Regression ◽  
Data Regression

This study aims to determine the factors that affect the poverty rate of regencies / cities in South Sumatra Province in 2011 to 2017. In this study the factors that affect poverty rates are related to unemployment, HDI, MSE, and population. The research method used is the panel data regression method using the help of Eviews software. The final thanks is the Random Effect Model. The results of this study are the variable Number of Population has a significant effect on the level of poverty in the District / City in South Sumatra Province. However, the Unemployment Rate Variable, HDI, and UMK were not significant to the poverty level in the regencies / cities in South Sumatra Province.

scholarly journals Determinats Of The Amount Of Related Party Transaction: Tax Expense And Institutional Ownership

2020 ◽  
Vol 10 (3) ◽  
Author(s):  
Lia Rahmawati Soraya ◽  
Nurul Aisyah Rachmawati
Keyword(s):  
Stock Exchange ◽  
Institutional Ownership ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Institutional Variables ◽  
Related Party Transactions ◽  
Panel Data Regression ◽  
Data Regression ◽  
Transaction Tax ◽  
Tax Expense

This research is testing whether tax expense and institutional ownership have an influence on the amount of Related Party Transactions (RPT) both related to sales and expense (RPTSE). The population in this research is manufacturing companies listed on the Indonesia Stock Exchange with a total sample of 174 out of 58 manufacturing companies with research period in 2016-2018. By using panel data regression analysis, the results showed indicate that the tax expense of the previous year has a significant positive effect on the amount of related party transactions related to sales and expenses (RPTSE). This shows that the tax expense can encourage companies to conduct related party transactions in the following year. Meanwhile, institutional variables do not have a significant effect on related party transactions related to sales and expense (RPTSE).Practically, related party transactions are relatively complex, so that institutional ownership does not guarantee tomonitor of these transactions.

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.

scholarly journals Factors affecting net interest margin of joint-stock commercial banks in Vietnam

2017 ◽  
Vol 24 (01) ◽  
pp. 92-103
Author(s):  
An Pham Hoang ◽  
Loan Vo Thi Kim
Keyword(s):  
Commercial Banks ◽  
Secondary Data ◽  
Regression Method ◽  
Factors Affecting ◽  
Managerial Efficiency ◽  
Net Interest Margin ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Interest Margin

This study analyzes factors affecting net interest margin of joint-stock commercial banks in Vietnam. The paper uses the secondary data of 26 banks with 182 observations for the period of 2008–2014 and applies the panel data regression method. The empirical results indicate that lending scale, credit risk, capitalization, and in-terest rate have positive impacts on net interest margin. In contrast, managerial efficiency has a negative effect on net interest margin. However, bank size and loan to deposit ratio are statistically insig-nificant to net interest margin.

scholarly journals PENGARUH KETERBUKAAN EKONOMI, PENDIDIKAN, DAN PENGANGGURAN TERHADAP KETIMPANGAN PENDAPATAN DI INDONESIA

Media Ekonomi ◽  
2019 ◽  
Vol 27 (1) ◽  
pp. 71
Author(s):  
Muhammad Ibnu Fatsabit ◽  
Husna Leila Yusran
Keyword(s):  
Unemployment Rate ◽  
Direct Investment ◽  
Average Length ◽  
Secondary Data ◽  
Education Level ◽  
Economic Openness ◽  
Export Ratio ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect

<em>This study aim is to see the influence of economic openness, education level, and unemployment rate toward against income inequality at the provincial level in Indonesia.</em> <em>This study uses panel data regression analysis by using Eviews 8 analysis tools. The data used in this study is secondary data consisting of gini ratio, export/GDRB ratio, import/GDRB ratio, foreign direct investment/PDRB ratio, unemployment rate and average length of school, at 33 provinces in Indonesia in the period of 2007 to 2016. </em><em>The results obtained show that only the export ratio and unemployment rate have an effect on the level of inequality in Indonesia. The export ratio has a positive and significant effect, while the unemployment rate variable has a significant negative effect.</em>

scholarly journals Pengaruh Kualitas DIPA dan Akurasi Perencanaan Kas Terhadap Kualitas Penyerapan Anggaran

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Heru Suwito
Keyword(s):  
Economic Growth ◽  
Secondary Data ◽  
Total Sample ◽  
Economic Problem ◽  
Regional Office ◽  
Panel Data Regression ◽  
Data Regression ◽  
Directorate General ◽  
Positive Effect

Goverment faces economic problem continuously that affect the economic growth where the most impact occured is from State Budge. The low absorption rate of goverment budget as seen from the realization of the state ministry/institutional budget hampers the rate of economic growth. The purpose of this study is to provide empirical evidence about the effect of DIPA quality and the accuracy of cash planning on the level of budget absorption of working unit in the working area of regional office of the Directorate General of Treasury, Lampung Province. The data used is secondary data in the form of data from the spending units which revised the budget and data on the planned withdrawal of the budget in the regional office of the Directorate General of Treasury, Lampung Province in 2013-2016. The sample of this study are working units who managed a budget of more than 10 billion on a quarterly basis during the period 2013-2016, with a total sample of 496 data studies. Hypothesis testing is performed using panel data regression Eviews version. The results of the study show that the quality of DIPA and accuracy of cash planning have a significant positive effect on the level of budget absorption of working units in the working area of regional office of the Directorate General of Treasury, Lampung Province.

scholarly journals Information asymmetry, government ownership, and dividends from the building construction from Indonesia

2020 ◽  
Vol 10 (6) ◽  
pp. 3-8
Author(s):  
Musdalifah Azis ◽  
Siti Amalia ◽  
Dio Caisar Darma
Keyword(s):  
Information Asymmetry ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Total Sample ◽  
Government Ownership ◽  
Panel Data Regression ◽  
Data Regression ◽  
Policy Information ◽  
Negative Effect ◽  
The Relationship

This study investigated to examine the relationship between information asymmetry and government ownership to dividend policy. Information asymmetry is measured using bid-ask spreads, while government ownership is measured using the number of government shares divided by the number of outstanding shares multiplied by 100 %. This study uses purposive sampling with a total sample of 9 sub-companies construction and building listed on the Indonesia Stock Exchange (ISE) in 2016-2019. The data used is quantitative data and data sources were taken from the company's annual financial statements. Descriptive statistics and panel data regression are used as data analysis tools. The results showed that information asymmetry has a positive and significant effect on dividend policy, government ownership does not have a significant negative effect on dividend policy, and the interaction of information asymmetry and government ownership moderates the dividend policy.

scholarly journals Pengaruh Hedging, Financial Lease dan Sales Growth terhadap Agresivitas Pajak

2020 ◽  
Vol 5 (1) ◽  
pp. 107-116
Author(s):  
Winda Sangata Ramadhani ◽  
Dedik Nur Triyanto ◽  
Kurnia Kurnia
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Sales Growth ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period. The total sample obtained from the reduction using the purposive sampling technique of 32 samples. The data analysis model used panel data regression analysis, descriptive statistical analysis, and classic assumption test. The results of this study are hedging, financial lease and sales growth have a simultaneous effect on tax aggressiveness. While partially hedging does not affect on tax aggressiveness, the financial lease has a positive effect on tax aggressiveness and sales growth has a negative affect on tax aggressiveness.

scholarly journals Cadangan Emas, Harga Emas dan Stabilitas Mata Uang di Negara Islam

2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Arina Azwani
Keyword(s):  
Exchange Rate ◽  
Regression Method ◽  
Gold Price ◽  
Paper Currency ◽  
Panel Data Regression ◽  
Data Regression ◽  
Islamic Countries ◽  
The Government ◽  
The Impact ◽  
Observation Period

This study ained to determine ‘the impact of gold reserves accumulation and gold price against exchange rate stability in USD. Observation on four Islamic countries in the world, Malaysia, Qatar, Indonesia and Pakistan that incorporated in OIC (Organization of Islamic Coorporation) with observation period within 18 years from 2000 – 2017 by using panel data regression method. Based on result of partial test, gold reserves does not have positive significant effect against exchange rate while gold price have positive significance effect against exchange rate to four selected Islamic countries. The result on this study want to be more encouraging the government especially in four Islamic countries to increase the stock of gold reserves because of the commodity and the value of gold that proven stable and to apply monetary policy based on Dinar Dirham rather than paper currency, the development of the current currency does not guarantee for economy’s stability, and the value of gold was clearly proven during time of Prophet Muhammad and has been explained in Al-Qur'an and As-Sunnah.

scholarly journals Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Earning Per Share pada Bank Umum yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 72-82
Author(s):  
Rizki Muhammad Siddiq ◽  
Setiawan Setiawan ◽  
Ade Ali Nurdin
Keyword(s):  
Commercial Banks ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Financial Statement ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

In conducting this research which aims to find out from the influence of Loan to Deposit Ratio (LDR), Debt to Assets Ratio (DAR), and Return on Assets (ROA) to Earning per Share (EPS) in Commercial Banks listed on the IDX period 2008-2017. In this study the type of data used is secondary data, which is from financial statement data that has been published by the website on the Indonesia Stock Exchange and the website of each company that will be examined in the period 2008-2017. The total sample used in this study is four bank companies in the banking sub-sector that have been listed on the Indonesia Stock Exchange from 2008-2017. The technique that will be used in the way of sampling is by purposive sampling technique is a technique of determining samples with certain considerations. The analysis technique in this study uses panel data regression analysis using the Eviews 10 program tool.

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