scholarly journals The effect of insurance premiums, claims, underwriting results, on profitability with a risk-based minimum capital ratio (RBMC) as an intervening variable in general insurance companies

2021 ◽  
Vol 6 (1) ◽  
pp. 61
Author(s):  
Richad Alamsyah
Keyword(s):  
Indirect Effect ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Insurance Premium ◽  
Insurance Companies ◽  
Minimum Capital ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyze factors that effect profitability (ROA) with insurance premium, claim and underwriting result as independent variabel and risk based capital ratio (MMBR) as an intervening variable on insurance companieswich operate in Indonesia from year 2011-2015. The sample selection was done by using purposive sampling method and based on predetermined criteria, then got sample which amounted to 72 companies. The data in this study was secondary data. Data processing is done by statistical analysis technique that is multiple linear regression analysis and sobel method for intervening test.The results of this study indicate that (1) Insurance premium has no effect on MMBR ratio, (2) claim insurance  has a negative effect on MMBR ratio, (3) Underwriting result has positive effect on MMBR ratio, (4) Insurance premium has positive effect on profitability, (5) claim insurance has a negative effect on profitability, (6) underwriting result has positive effect on profitability, (7) MMBR ratio has positive effect on profitability, (8) premium insurance, has no indirect effect on profitability through MMBR ratio. (9) claim insurance has no indirect effect on profitability through MMBR ratio, (10) underwriting result has no indirect effect on profitability through MMBR ratio.

scholarly journals RISIKO USAHA, RENTABILITAS DAN PERMODALAN SEBAGAI VARIABEL ANTESEDEN KESEHATAN BANK BUKU 3 DAN BUKU 4 DI INDONESIA

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Herizon Herizon ◽  
Nelaini Ika Merty
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Operating Income ◽  
Operational Risks ◽  
Negative Effect ◽  
Positive Effect ◽  
Collection Methods ◽  
Dominant Influence

Banking world is inseparable from the competition of services, service offerings but also bank’s health scores, so banks are required to maintain their health scores. The purpose of this reseach was to know significantion analyze form that ratio IPR, LDR, IRR, PDN, NPL, BOPO, FBIR, NIM, ROA, and CAR has significant influence to bank’s health scores use RBBR metods. Population that wear in this research is BUKU 3 and BUKU 4 bank in Indonesia. The sample were selected used purposive sampling technique. This reseach use secondary data and data collection methods used documentation method. The type of research conducted in this research is causal research is analyzed using multiple linear regression analysis. Based on the result of the calculation and analysis before the result of the research hypotesis that the IPR, LDR, IRR, PDN, NPL, BOPO, FBIR, NIM, ROA dan CAR have significant effect for soudness score on BUKU 3 and BUKU 4 bank. IPR, IRR, NPL, FBIR, ROA and CAR has a negative effect not significant, LDR, PDN, and NIM has a positive effect not significant, BOPO has a negative effect and significant. Of the ten variables studied  BOPO has dominant influence that is equal 24,4 percent among ten other independent variables. Suggestions for bank sample in this research to maintain its operational risks, minimize operational costs and increase operating income so that the health score is increasing every year.

scholarly journals Pengaruh Spesialisasi Industri Auditor, Reputasi Auditor, dan Audit Tenure terhadap Audit Report Lag

2019 ◽  
Vol 1 (2) ◽  
pp. 141-153
Author(s):  
Dyah Puspa Arumningtyas ◽  
Adi Firman Ramadhan
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Analysis Model ◽  
Negative Effect ◽  
Auditor Reputation

This study aims to empirically examine the relationship between industry auditor specialization, auditor reputation, and audit tenure, to audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample consisted of 67 companies listed on the Indonesia Stock Exchange for the period 2015-2017. The data used in this study are secondary data and sample selection using purposive sampling method. The analysis model uses multiple linear regression analysis. The results of this study indicate that auditor industry specialization has a negative effect on audit report lag, auditor reputation has no effect on audit report lag, and audit tenure has a negative effect on audit report lag.

scholarly journals Kinerja Perusahaan Perbankan Syariah Di Indonesia: Pembiayaan Murabahah, Musyarakah, Ijarah

2020 ◽  
Vol 8 (3) ◽  
pp. 281-294
Author(s):  
Muhammad Noor ◽  
M. Sahib Saesar Anugrah ◽  
Amrie Firmansyah
Keyword(s):  
Firm Performance ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Market Performance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Operation Performance ◽  
Pooled Data ◽  
Negative Effect ◽  
Positive Effect

Firm value is a reflection of market performance. Furthermore, firms can be observed by their operational performance. One of the essential aspects of operating performance is profitability. This study aims to analyze Murabahah, Musyarakah, and Ijarah on the firm performance on Sharia Bank. The firm performance consists of both operation performance, which is represented by profitability, and market performance, represented by firm value. This research employs the quantitative method. This research used secondary data from sharia bank monthly reports from 2018 to 2020 obtained from IDX. Using purposive sampling, the selected samples in this research has 84 observation. The hypothesis examination used in this research is multiple linear regression analysis of pooled data. This study finds that murabahah has a positive effect on profitability, musyarakah has a negative effect on profitability, ijarah does not affect profitability, murabahah, and musyarakah does not affect firm value. In contrast, ijarah has a negative effect on firm value. Keywords:  Murabahah, Musyarakah, Ijarah, Firm Performace.

scholarly journals The Effect of Profitability and Liquidity on Firm Value with Leverage as Moderating Variable in Companies That are Joined in LQ45 and Listed on the Indonesia Stock Exchange for the Period 2007-2019

2021 ◽  
Vol 8 (7) ◽  
pp. 344-352
Author(s):  
Regina Clara Febrinta Br Bukit ◽  
Iskandar Muda ◽  
Erwin Abubakar
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Dependent Variables ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

The research objective was to examine and analyze the effect of profitability and liquidity on firm value in companies corporated in LQ 45 and listed on the Indonesia Stock Exchange and test whether leverage can moderate the relationship between the independent and dependent variables. This research is causal research using secondary data. The population of this study is companies that are members of the LQ45 on the Indonesia Stock Exchange from 2007 to 2019. The method of determining the sample uses purposive sampling so that a sample of 10 companies is multiplied by 13 years of research to obtain 130 observations. The analysis technique used in this study uses multiple linear regression analysis and moderating tests with the R Studio tools. The results of this study simultaneously profitability and liquidity have a significant effect on firm value. The results partially profitability has a significant positive effect on firm value, liquidity has an insignificant negative effect on firm value. Meanwhile, for simultaneous moderating, the results show that leverage can moderate the relationship between profitability and liquidity simultaneously on firm value, and partially leverage cannot moderate the relationship between profitability and firm value. Leverage is not able to moderate the relationship between liquidity and firm value. Keywords: profitability, liquidity, leverage, firm value.

scholarly journals Determinants of Non Performing Financing (NPF) on Sharia Rural Banks (BPRS) in Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 341-353
Author(s):  
Muhammad Muhammad
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Independent Variables ◽  
Negative Effect ◽  
External Conditions ◽  
Independent Variable ◽  
Positive Effect ◽  
Good Risk

The purpose of this research is to find out and analyze the determinants of NPF on BPRS in Indonesia in 2011 -2017. The method which is used in this study is a multiple linear regression analysis with independent variables CAR, BPP, inflation, and GDP, while the dependent variable is NPF. The data in this study is secondary data for monthly time from January 2011 - December 2017. The results showed that the independent variables significantly influence NPF simultaneously. While partially CAR has a significant positive effect, BPP has a significant negative effect, inflation has no significant positive effect, and GDP has a significant positive effect on NPF. R2 value is 88.01%, this shows 88.01% variation of the NPF is explained by the independent variable and the remaining 11.99% is explained by other variables outside the model. BPRS needs to carry out good risk management by having to be more sensitive to internal conditions and external conditions of the bank because these conditions can be used as determinants of the type of financing and policies that will be used by the BPRS, so as to control the level of NPF at a reasonable level. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis factor penentu NPF pada BPRS di Indonesia padatahun 2011-2017. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan variable bebas CAR, BPP, inflasi, dan PDB, sedangkan variable terikatnya adalah NPF. Data dalam penelitian ini adalah data sekunder untuk waktu bulanan dariJanuari 2011 - Desember 2017. Hasilpenelitian menunjukkan bahwa variable independen secara signifikan mempengaruhi NPF secara bersamaa Sementara sebagian CAR memiliki efek positif yang signifikan, BPP memiliki efek negatif yang signifikan, inflasi tidak memiliki efek positif yang signifikan, dan PDB memilikiefekpositif yang signifikanterhadap NPF. Nilai R2 adalah 88,01%, inimenunjukkanvariasi NPF 88,01% dijelaskan oleh variable independen dan sisanya 11,99% dijelaskan oleh variabel lain di luar model. BPRS perlu melakukan manajemen risiko yang baik dengan harus lebih peka terhadap kondisi internal dan kondisi eksternal bank karena kondisi ini dapat digunakan sebagai penentu jenis pembiayaan dan kebijakan yang akan digunakan oleh BPRS, sehingga dapat mengendalikan tingkat NPF pada tingkat yang wajar.

scholarly journals Pengaruh Likuiditas, Profitabilitas, Struktur Modal, Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 410-418
Author(s):  
Annisa Nauli Sinaga ◽  
Calvin Halim ◽  
Sonia Sonia
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Share Prices ◽  
Negative Effect ◽  
Positive Effect

Firm value is one  of the criteria used by investors in making decisions to invest in a company where Firm value is often associated with share prices. The purpose of this research is to determine the effect of Capital Structure (DER), Liquidity (QR), Profitability (ROA), Dividends (DPR), and Firm Size (Total Assets) on the Firm Value. This type of research is quantitative descriptive with secondary data, the selection of research samples using purposive sampling techniques, and testing methods with multiple linear regression analysis method. The population in this research were 167 manufacturing companies listed on the IDX during the period 2016 – 2019. Based on the results of the study, it can be concluded that simultaneously the Capital Structure (DER), Liquidity (QR), Profitability (ROA), Dividend (DPR), and Firm Size (total assets) have a simultaneous and positive effect. While partially, only Dividend (DPR) has a positive effect on Firm Value, while Profitability (ROA) have a negative effect on Firm Value; Capital Structure (DER), Liquidity (QR) and Firm Size (Total Assets) have no effect and is insignificant on Firm Value. Keywords : Capital Structure, Liquidity, Profitability, Dividends, Firm Size

scholarly journals THE DETERMINANTS OF PROFIT CHANGE IN MANUFACTURING COMPANIES AT THE INDONESIAN STOCK EXCHANGE

2019 ◽  
Vol 2 (1) ◽  
pp. 17-30
Author(s):  
Ariwan Joko Nusbantoro ◽  
Elok Sri Utami ◽  
Nori Alfiani Sanjaya
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Negative Effect ◽  
Positive Effect

This study examines the determinants of profit change of companies in the manufacturing sector listed at the Indonesia Stock Exchange. The independent variables include working capital ratio, time interest earned ratio, gross profit ratio, and firm size. The data are extracted from the companies’ financial statements covering a period from 2012 to 2015. A total of 83 companies met the sample selection criteria. Results using multiple linear regression analysis show that working capital ratio and gross profit ratio both have significant negative effect on profit change, the ratio of interest payment has no positive effect on profit change, and firm size has no significant effect on profit change.

scholarly journals ANALISIS PENGGUNAAN PEMBIAYAAN MUDHARABAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DI BANK UMUM SYARIAH PERIODE 2015-2018

2020 ◽  
Vol 7 (2) ◽  
pp. 71-76
Author(s):  
Heikal Muhammad Zakaria ◽  
Gusganda Suria Manda ◽  
Arif Rakhman
Keyword(s):  
Regression Analysis ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Data ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect

This study is aiming to determine the effect of mudharabah financing on the profitability (ROA) in Sharia Commercial Banks (BUS) for the 2015-2018 period, the effect of musyarakah financing on the profitability (ROA) on Sharia Commercial Banks (BUS) for the 2015-2018 period, and the effect of mudharabah and musyarakah financing on the profitability (ROA) in Sharia Commercial Banks (BUS) for the 2015-2018 period. This research is a type of associative research with a quantitative approach. This study  uses secondary data with the period of 2015-2018 observation. The data used is sourced from the Sharia Banking (SPS) and the Sharia Bank's annual financial statements from 2015 to 2018. The analysis used is multiple linear regression analysis. Data is processed using SPSS version 16. The results of the study show that mudharabah financing has a significant positive effect on the profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period. Musyarakah financing has a significant negative effect on profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period. Mudharabah financing and musyarakah financing have a positive significant effect on the profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period.

scholarly journals Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan pada Tax Avoidance

2020 ◽  
Vol 30 (4) ◽  
pp. 886
Author(s):  
Ni Ketut Rai Riskatari ◽  
I Ketut Jati
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significance Level ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

Tax avoidance is an effort made by taxpayers to reduce tax debt legally by utilizing loophole from tax regulations. Tax avoidance is a unique and complicated problem, on the one hand tax avoidance is allowed but on the other hand tax avoidance is not desired by the government. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The sample selection in this study uses a purposive sampling technique with predetermined criteria and a sample of 22 companies is obtained. The data analysis technique used is multiple linear regression analysis. The hypothesis testing method uses a significance level of 5 percent. Based on the results of the study indicate that the profitability variable has a negative effect on tax avoidance, leverage variable has a positive effect on tax avoidance and company size has a positive effect on tax avoidance. Keywords: Tax Avoidance; Profitability; Leverage; Firm Size.

scholarly journals THE INFLUENCE OF COMPANY PERFORMANCE ELEMENT, AUDITOR'S REPUTATION AND REPEAT AUDIT TO LENGTH OF AUDIT

2020 ◽  
Vol 8 (4) ◽  
pp. 399-409
Author(s):  
Dimas Rijalul Fanny ◽  
Ratna Septiyanti ◽  
Usep Syaippudin
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Company Performance ◽  
Negative Effect

This research aims to analyze the influence of company performance elements, auditor reputation and repeat audit on audit duration. The length of the audit is measured from the closing date of the financial year to the date the audit report was issued. The data used in this study are secondary data and sample selection using a purposive sampling method which consists of 320 companies listed on the Indonesia Stock Exchange (BEI) and publishes financial statements consistently in the 2014-2018 period. The method of analysis of this study uses multiple linear regression analysis. Based on the estimation results used it can be seen that only the auditor's reputation variable has no significant effect on the length of the audit, while the other variables are proven to have significant influence as follows: (i) Profitability has a significant negative effect on the length of the audit, (ii) Solvency has a positive influence and significant to the length of the audit, (iii) the size of the company has a negative and significant effect on the length of the audit, (iv) repeat audit has a negative and significant effect on the length of the audit.

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