scholarly journals Managing the Profitability Performance of the Banks: Exploring the Antecedents through Case Examination of MCB Bank

2020 ◽  
Vol 2 (3) ◽  
pp. 25-32
Author(s):  
Maria Shaikh ◽  
Sumra Shaikh ◽  
Ghazala Benghal ◽  
Haseeb Haleem Shaikh ◽  
Nadeem Juman Shah
Keyword(s):  
Commercial Bank ◽  
Secondary Data ◽  
P Value ◽  
Significant Variable ◽  
Budget Deficits ◽  
Financial Reports ◽  
Private And Public ◽  
Independent Variable ◽  
Level Of Significance ◽  
Major Factors

Debt financing has been used as an instrument of filling the budget deficits both in the private and public sector. Over the years it has gained popularity and it is now a common phenomenon to find in the finical reports of most companies’ extent of debt. The contribution Advances and deposits are crucial for all banks. This research is aimed to judge impact of debt, investments, Advances, Equity, Taxes and deposits on profitability of banks. This research is aimed at identify impact of major factors on profitability of Muslim commercial bank of Pakistan (MCB) covering the period from 2011 to 2016 Secondary data was used from annual financial reports and from the website of Muslim commercial bank of Pakistan (MCB) and state bank of Pakistan. This research study is descriptive and correlative in nature. The data then analysed through multiple regression analysis in electronic views (e-views) in order to measure if there exists any relationship between bank profitability and leverage. Debt, Advances, Investment Equity and Taxes selected as independent variables and profitability as dependent variable in order to examine the effects of debt, Advances, Equity and Taxes on firm performance. The findings of the research are significant as per hypothetical relationship. The study revealed that bank advances, investments and equity has a positive effect on profitability whereas Taxes affects negatively to the profitability of MCB. The regression results show that Advances, Investments and equity which is independent variable is significant variable of profitability the dependent variable. Its significant at.000 level of significance as the p-value shows.

scholarly journals Analysis of Share Buyback Announcements on Stock Price Returns: A Study of BSE Listed Stocks

2020 ◽  
Vol 16 (3) ◽  
pp. 98
Author(s):  
Vaddula V. Krishna Reddy
Keyword(s):  
Stock Price ◽  
Market Price ◽  
Secondary Data ◽  
Data Availability ◽  
P Value ◽  
Event Window ◽  
Significant Difference ◽  
Level Of Significance ◽  
Information Technology Companies ◽  
A Company

Buyback is a procedure that enables a company to repurchase its shares from its existing shareholders, usually at a price near to or higher than the prevailing market price. The present study is based on secondary data and the event window period of 21 days (10 days before the announcement and 10 days after the announcement) are taken to measure its impact. Based on data availability 24 sample companies cover public sector undertakings and information technology companies selected for the study. The cumulative abnormal return for the entire 21-day period is 1.31%. T-statistic 2.066 with p-value (0.069 > 0.05) at a 5% level of significance indicates that accept the null hypothesis and conclude that there is a significant difference of ARR between pre and post buyback announcement of sample companies.

scholarly journals Pengaruh Rektrukturisasi Kredit di Masa Pandemi Covid-19 Terhadap Pendapatan pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

2021 ◽  
Vol 5 (1) ◽  
pp. 94
Author(s):  
Muhammad Reza Septriawan ◽  
Sri Mulyani ◽  
M Iqbal
Keyword(s):  
Hypothesis Testing ◽  
Stock Exchange ◽  
Secondary Data ◽  
T Test ◽  
Coefficient Of Determination ◽  
Research Model ◽  
Financial Reports ◽  
Negative Effect ◽  
Independent Variable ◽  
The Impact

The research will look at the impact of credit restructuring on the income of banks in Indonesia. This research was conducted with a quantitative approach, with reference to the data used is secondary data, in the form of financial reports of all banking issuers (45 issuers) which are reported and summarized on the official website of the Indonesia Stock Exchange (BEI). The results of hypothesis testing using the t test show a significance value of 0.00 <0.05 with a coefficient value of -1.260, which means that credit restructuring has a negative effect on bank income, it can be concluded that the credit restructuring variable (X) partially has a negative effect on the income variable. (Y). The higher the credit restructuring, the lower the income of banking companies listed on the IDX. The result of the coefficient of determination shows the ability of the independent variable to explain the variation of the dependent variable of 0.945 or 94.5%, which means that the effect of credit restructuring (X) on income (Y) is 94.5% and the remaining 5.5% is influenced by other variables outside of this research model.

scholarly journals Reviewing Conservative Relationship between Accounting and Corporate Governance Mechanisms

2017 ◽  
Vol 12 (6) ◽  
pp. 172
Author(s):  
Hashem Valipour ◽  
Mostafa Sohouli Vahed
Keyword(s):  
Corporate Governance ◽  
Significant Relationship ◽  
Net Present Value ◽  
Ownership Concentration ◽  
P Value ◽  
Governance Mechanisms ◽  
Financial Reports ◽  
Conservative Accounting ◽  
Corporate Governance Mechanisms ◽  
Independent Variable

This research has the aim of reviewing relationship between some corporate governance mechanisms and conservatism in financial reports. Conservatism is potentially useful for corporate governance in some ways: first it reduce opportunistic engagement of management against itself. Second, it results in management report about loss from selling assets and ceases operation and finally it prevents continuity of management investment in projects with negative net present value. Estimated coefficient of independent variable of ownership concentration is positive and their p-value is less than 5%, so it can be said that there is a positive and significant relationship between ownership concentration and conservative accounting and the first sub-hypothesis is accepted. Estimated coefficient of independent variable of BD (Board of directors) size is positive and its p-value is higher than 5%, so it can be said that there is no significant relationship between BD size and conservative accounting then the second sub-hypothesis is rejected. Estimated coefficient of independent variable of BD composition is positive and its p-value is less than 5%, so it can be said that there is a positive and significant relationship between BD composition and conservative accounting then the third sub-hypothesis is accepted. Estimated coefficient of independent variable of shareholder directors is negative and its p-value is higher than 5%, so it can be said that there is no significant relationship between shareholder directors and conservative accounting then the forth sub-hypothesis is rejected.

scholarly journals Analisis Model Altman Z-Score, Springate, dan Zmijewski Sebagai Metode dalam Memprediksi Kondisi Kebangkrutan pada PT. Garuda Indonesia, Tbk Periode 2014-2018

2019 ◽  
Vol 2 (1) ◽  
pp. 40
Author(s):  
Desyah Natalia Bilondatu ◽  
Meriyana Franssisca Dungga ◽  
Selvi Selvi
Keyword(s):  
Prediction Model ◽  
Research Method ◽  
Prediction Method ◽  
Secondary Data ◽  
Bankruptcy Prediction ◽  
Annual Reports ◽  
Z Score ◽  
Financial Reports ◽  
Descriptive Research ◽  
Independent Variable

This study aims to find out, describe and explain the results of the application of analysis from the prediction method of bankruptcy of the Altman Z-Score, Springate, and Zmijewski models used in assessing and predicting the potential for bankruptcy with the object of research at PT. Garuda Indonesia (Persero) Tbk 2014-2018. The method used in this research is descriptive research method using a quantitative approach, and the operationalization of the variables used is the independent variable, namely the bankruptcy prediction model with the dependent variable is financial ratios. The data used are secondary data in the form of annual financial reports (annual reports) PT. Garuda Indonesia (Persero) Tbk for the period 2014 to 2018. The results of this study indicate that the Altman Z-Score, Springate and Zmijewski methods are able to measure and predict bankruptcy of companies with different portions according to the calculations applied in each of these analyzes.Keywords: Altman Z-Score, Springate, Zmijewski, and Bankruptcy

scholarly journals PENGARUH PENGELUARAN DANA PROGRAM KEMITRAAN USAHA DAN RELAWAN TERHADAP PENGHIMPUNAN DANA ZAKAT (Studi Lembaga Amil Zakat Baitulmaalku Karawang Periode 2017 - 2019)

2021 ◽  
Vol 6 (01) ◽  
pp. 40-46
Author(s):  
Muhammad Hamdan 'Ainulyaqin Hamdan ◽  
Hendro Lutin
Keyword(s):  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Financial Reports ◽  
Business Partnership ◽  
A Value ◽  
Independent Variable ◽  
Management Institutions ◽  
Partnership Program

The very positive potential of zakat in Indonesia triggers competition betweem many amil zakat institutions to gain muzakki‟s trust. In zakat management institutions the activities of collecting (fundraising) zakat funds are very important for amil zakat institutions to cary out institutional activities. This study aims to analyze the effect of business and volunteer partnership programs on the collectionbof zakat funds. Volunteer and business partnership program as an independent variable and zakat fund collection as the dependent variable. The object of research at the Baitulmaalku Karawang amil zakat intitute. The research method uses quantitative methods of data collection with secondary data in the form of financial reports. The subject of this research is the Baitulmaalku Karawang amil zakat institution. The number of samples is 36, the analysis method used is multiple linear regression analysis, classical assumption test, and hypothesis testing. The analysis results obtained partially, the business partnership program has a value of 4,214 and a significance value of 0,00 and volunteeers have a t value of 1,616 and a significance value of 1,16. simultaneously get the F value count 122,528 and a significance value of 0,00. The business partnership program has a positive and significant effect on the collection of zakat fund. Whilw volnteers do not have a positive and significant effect on the collection of zakat funds. Simultaneously partnership of business and volunteers affects the collection of zakat funds.

scholarly journals PENGARUH MODAL INTELEKTUAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH (STUDI PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2013-2017)

2019 ◽  
Vol 5 (1) ◽  
pp. 137-148
Author(s):  
Sarah Maqfirah ◽  
Wida Fadhlia
Keyword(s):  
Commercial Bank ◽  
Firm Size ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Financial Reports ◽  
Purposive Sampling

This study aims to (1) To determine the effect of intellectual capital on the profitability of Islamic commercial banks, (2) To determine the effect of company size on the profitability of Islamic commercial banks. (3) To determine the effect of intellectual capital and company size together on the profitability of a Sharia Commercial Bank. The population in this study were 14 Islamic commercial banks in Indonesia. The sampling technique in this study used purposive sampling technique. This study is a study that uses secondary data for research. Secondary data in the form of annual reports and financial reports obtained on the website of each Islamic commercial bank. The conclusions resulting from this study are (1) Intellectual capital affects the profitability of Islamic commercial banks, (2) Firm size influences the profitability of Islamic commercial banks, (3) Intellectual capital and company size together influence profitability.

scholarly journals FAKTOR LINGKUNGAN FISIK YANG BERHUBUNGAN DENGAN ANGKA KUMAN UDARA DI RUANG RAWAT INAP KELAS I, II, DAN III RST WIJAYAKUSUMA PURWOKERTO TAHUN 2018

2019 ◽  
Vol 38 (2) ◽  
pp. 204-217
Author(s):  
Citra Kusumawardhani U.P ◽  
Asep Tata Gunawan ◽  
Tri Cahyono
Keyword(s):  
Secondary Data ◽  
P Value ◽  
Sample Analysis ◽  
Analysis Model ◽  
Healthcare Associated Infection ◽  
Significant Relation ◽  
Lighting Intensity ◽  
Independent Variable ◽  
Healthcare Associated ◽  
Air Circulation

Hospital Is An Health Service Tool Which Is Possible Make A Healthcare Associated Infection (Hais) That Can Caused Of The Number Of Airborne Germs. Secondary Data Bacteriology Inspection Result Is point that the floor of 2nd class Srikandi Inpatient room is not full the condition, the result is 26 colony/cm2. The large of population is 67, while the large of sample is 35 sample. Analysis model that is used on this research is Rank Spearman. Data collection is done by measurement and observation. Mean of the measurement is, the number of airborne germs is 7871,43 CFU/m3, temperature is 27,35oC, humidity is 56,20%, lighting intensity is 154,63 lux, room density is 10,3 m2/TT. Analysis result for temperature and the number of airborne germs is p=0,465; (rho)=0,128, humidity with the number of airborne germs is p=0,828; (rho)=0,038, lighting intensity with the number of airborne germs is p=0,061; (rho)=0,320, density room with the number of airborne germs is p=0,885; (rho)=0,025, ventilation with the number of airborne germs is p=0,113; (rho)=0,273, means of air circulation with the number of airborne germs is p=0,636; (rho)=0,083.  All of factors of independent variable is not in significant relation with the number of airborne germs (p value 0,05). We recommend that routine desinfection every month to reduce the number of airborne germs

scholarly journals Apakah Reputasi Perusahaan Menghasilkan Laba Yang Berkualitas Di Indonesia?

2020 ◽  
Vol 5 (1) ◽  
pp. 95-100
Author(s):  
Agung Prasetyo Nugroho Wicaksono
Keyword(s):  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Annual Reports ◽  
Financial Reports ◽  
Panel Data Regression ◽  
Data Regression ◽  
Asset Growth ◽  
Independent Variable

This study examines how the influence of a company's reputation on the quality of earnings generated from financial statements. The research data used are secondary data in the form of annual reports and financial reports from the Indonesia Stock Exchange within a period of 3 years (2016 - 2018). The research sample is non-financial sector companies listed on the Indonesia Stock Exchange. The main variable in this study is the company's reputation as an independent variable and earnings quality as the dependent variable. The control variables used in this study are asset growth, company size and ROA. Panel data regression was used as a tool to test the hypotheses of this study.

scholarly journals Pengaruh Solvabilitas terhadap Profitabilitas (Studi pada Perusahaan Asuransi Kerugian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018)

2020 ◽  
Vol 1 (1) ◽  
pp. 49-61
Author(s):  
Muthia Nur Soniati ◽  
Ruhadi Ruhadi ◽  
Mochamad Edman Syarief
Keyword(s):  
Significant Influence ◽  
Financial Services ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Insurance Companies ◽  
Coefficient Of Determination ◽  
Insurance Company ◽  
Financial Reports ◽  
Independent Variable ◽  
The Impact

Insurance Company is developing, proved with the amount of insurance companies now, because companies need to minimalize their risk There were several insurance companies warned by Financial Services Authority. This research has purpose to uncover the impact of Risk Based Capital to Return On Asset.The independent variable is RBC and dependent variable is ROA. The methode is explanatory and quantitative methode with secondary data which is annual financial reports period 2013 – 2018 in insurance companies listed on Indonesia Stock Exchangd that dertermined 5 companies as sample.The statistic are classic assumption test, simple  linear regretion, coefficient of determination, and hypothesis test with SPSS version 23. The result by t test showed that Risk Based Capital has positive and significant influence on the Return On Asse. Where the change in Risk Based Capital can explain the change in Return On Asset by 44.9% while the rest is influenced by other factors.

scholarly journals Efficiency for Whom?: The Effect of Efficiency on Indonesian Islamic Commercial Bank’s Deposit Return

2018 ◽  
Vol 3 (2) ◽  
pp. 43
Author(s):  
Firdha Rahmiyanti
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Annual Report ◽  
Secondary Data ◽  
Financial Information ◽  
Islamic Banking ◽  
Financial Reports ◽  
For Profit ◽  
Positive Effect

The main purpose of this paper is to examine the compliance of efficiency and deposit return in Indonesian Islamic commercial bank. The Sample includes an annual panel from 2005 to 2014. The data collected during the period 2005-2014 based on the annual report of Islamic banking that financial information is available. This research exclusively focus on commercial Islamic banking. To account for profit persistence, we apply a GMM technique to a panel secondary data which obtained from audited financial reports of 12 Indonesian Islamic Commercial banks in existence as at the end of 2015. The result of this study is that an efficiency on Islamic Commercial Bank’s Deposit has a positive effect on deposit return.

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