scholarly journals Influence of Corporate Attributes on Magnitude of Disclosure by Private Commercial Banks in Bangladesh

2017 ◽  
pp. 111-128
Author(s):  
Md Tahidur Rahman ◽  
Mohammad Main Uddin
Keyword(s):  
Regression Model ◽  
Commercial Banks ◽  
Empirical Investigation ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Dichotomous Scoring ◽  
Constant Growth ◽  
Sampling Approach

The study reports the results of an empirical investigation of the magnitude of disclosure by listed Private Commercial Banks (PCBs) in Bangladesh and the attributes influencing it. For the purpose of the study, samples were taken following the purposive sampling approach covering about 21 percent of the population. A researcher developed unweighted disclosure checklist containing 247 information items divided into ten groups, were utilized. Applying the Dichotomous scoring procedure, the study found an average disclosure of 75.76 percent with a constant growth during the study period. Significant differences were found while comparing the disclosure level among the years and among the sample banks under study. Out of the eight variables, the regression model used in the study found Log total assets, Return on Equity (ROE), and EPS as three influential contributors to disclosure; while other five variables were found to have insignificant influence on disclosure of PCBs in Bangladesh.Journal of Business and Technology (Dhaka) Vol.11(1-2) 2016; 111-118

scholarly journals EFFECT OF MUDARABAH AND MUSHARAKAH FINANCING ON RETURN ON EQUITY (ROE) CASE STUDIES ON ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE PERIOD 2015-2019

2021 ◽  
Vol 8 (3) ◽  
pp. 255
Author(s):  
Ghitha Millatina Islamiyati ◽  
Nana Diana
Keyword(s):  
Case Studies ◽  
Commercial Banks ◽  
Statistical Test ◽  
Coefficient Of Determination ◽  
Financial Reports ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Simultaneous Test

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui apakah pembiayaan mudharabah dan pembiayaan musyarakah berpengaruh terhadap Return On Equity (ROE) studi kasus pada Bank Umum Syariah di Indonesia periode 2015-2019. Populasi dalam penelitian ini adalah seluruh data dalam laporan keuangan yang terdapat pada Bank Umum Syariah di Indonesia dan didapat sampel dari hasil purposive sampling sebanyak 9 Bank Umum Syariah dengan variable bebas yaitu pembiayaan mudharabah (X1) dan pembiayaan musyarakah (X2) serta variabel tetap yaitu Return On Equity (ROE) (Y). Metode penelitian yang digunakan yaitu analisis deskriptif, uji asumsi klasik yang terdiri dari uji normalitas, uji heteroksiditas, uji multikolinearitas dan uji autokorelasi juga uji hipotesis yang terdiri dari uji statistic t untuk menguji secara terpisah, uji statistic F untuk menguji secara bersama dan koefisien determinasi (R2). Hasil penelitian menjelaskan bahwa secara terpisah, Return On Equity (ROE) tidak dipengaruhi oleh pembiayaan mudharabah maupun pembiayaan musyarakah.. Pada uji secara bersama-sama, Return On Equity (ROE) tidak dipengaruhi oleh pembiayaan mudharabah dan pembiayaan musyarakah studi kasus Bank Umum Syariah di Indonesia periode 2015-2019.Kata Kunci: pembiayaan mudharabah, pembiayaan musyarakah, return on equity ROE), bank umum syariah. ABSTRACTThe intention of this research is to reveal whether mudarabah and musharakah financing have an effect on the return on equity (ROE) case studies on Islamic Commercial Banks in Indonesia period 2015-2019. The population in this research is all data in the financial reports contained in Islamic Commercial Banks in Indonesia and obtained samples from the purposive sampling of 9 Islamic Commercial Banks with independent variables, namely mudarabah financing (X1) and musharakah financing (X2) and dependent variable namely return on equity (ROE) (Y). The research method used are analysis of descriptive, test of classic assumption which contains test of normality, heteroxidity test, multicollinearity test and autocorrelation test as well as hypothesis testing which includes t statistical test to test partially, statistical F test to test simultaneously and the coefficient of determination (R2). The results of the research explain that partially, return on equity (ROE) has no effected by mudarabah financing and musharakah financing. In the simultaneous test, return on equity (ROE) has no effected by mudarabah financing and musharakah financing in case study of Islamic Commercial Banks in Indonesia for the 2015-2019 period. Keywords: Mudarabah financing, musharakah financing, return on equity (ROE), Islamic commercial bank.

PENGARUH KINERJA BANK TERHADAP NILAI PERUSAHAAN PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (2) ◽  
pp. 267-276
Author(s):  
Tyahya Whisnu Hendratni
Keyword(s):  
Commercial Banks ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Return On Equity ◽  
Purposive Sampling

The purpose of the study is to examine the antecedents of corporate value on commercial banks listed on the Indonesia Stock Exchange. The financial appearance of money from financial ratios is ROA (Return on Assets) and ROE (Return on Equity). The object of this research is commercial banks listed on the Indonesian stock exchange. After the sample is taken to be observed using the purposive sampling method, there are 74 manufacturing companies. The results of this study indicate that ROA and ROE simultaneously have a significant effect on the value of the company. However, partially, only ROE has a significant effect on the value of the company and NPL. Keyword :  ROA (Return on Asset), ROE (Return on Equity), Non Performing Loan (NPL)

scholarly journals DETERMINAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA: PERSPEKTIF INTELLECTUAL CAPITAL DAN PENGUNGKAPAN

2020 ◽  
Vol 7 (10) ◽  
pp. 1929
Author(s):  
Fajar Dysna Kurniawan ◽  
Siti Zulaikha
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Value Added ◽  
Significant Positive Effect ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Islamic Bank ◽  
Positive Effect

ABSTRAKIntellectual Capital diakui oleh para ahli sebagai intangible asset yang mampu menciptakan nilai tambah dan meningkatkan daya saing bagi suatu korporasi. Tujuan dari penilitian ini adalah untuk menganalisi pengaruh atau hubungna anatara intellectual Capital (IC) dan ntellectual capital disclousre (ICD) terhadap kinerja keuangan perbankan syariah di Indonesia. Dengan model pengukuiran IC menggunakan model iB-VAIC (islamic bank-valuie added intellectual capital) dengan komponen (1) iB-VACA  (Vallue Added Capital Employed), (2) iB-VAHU (Vallue Added Human Capital ) dan (3) iB-STVA ( Structure Capital Vallue Added) . Proksi pengukuran kinerja keuangan menggunakan ROA (Return On Asset) dan ROE (Return On Equity).  Sampel dalam penelitian ini 10 Bank Umum Syariah , dengan menggunakan teknik purposive sampling  dengan kriteria tertentu untuk mengambil sampel Bank Umum Syariah yang akan dteliti. Metode analisis menggunakan regresi data panel. Hasil penelitian ini  dengan menggunakan empat model regresi menunjukkan hasil bahwa : (1)  IC dengan model  iB-VAIC berpnegaruh postif signifikan dengan ROA dan ROE. (2) Komponen IC iB-VACA,iB-VAHU dan iB-STVA berpengaruh positif signifikan dengan ROA dan ROE.(3) Sedangkan pengungkapan modal intelektual atau ICD menunjukkan hasil yang tidak signifikan terhadap ROA dan ROE. Kata kunci : Kinerja Keuangan, iB-VAIC (islamic bank - valuie added intellectual capital), iB-VACA  (Vallue Added Capital Employed), iB-VAHU (Vallue Added Human Capital ) dan iB-STVA ( Structure Capital Vallue Added ABSTRACTIntellectual Capital recognized by experts as intangible assets capable of creating added value and increasing competitiveness for a corporation. The purpose of this research is to analyze the influence or relationship between intellectual capital (IC) and intellectual capital disclosure (ICD) on the financial performance of Islamic banking in Indonesia. The IC engraving model uses the modeliB-VAIC (Islamic bank-value added intellectual capital) with components (1) iB-VACA (Vallue Added Capital Employed), (2) iB-VAHU (Vallue Added Human Capital) and (3) iB-STVA (Structure Capital Vallue Added). Proxies for measuring financial performance use ROA (Return On Assets) and ROE (Return On Equity). The samples in this study were 10 Sharia Commercial Banks, using purposive sampling techniques with certain criteria to take samples of Sharia Commercial Banks to be studied. The method of analysis uses panel data regression. The results of this study using four regression models showed the results that: (1) IC with a model that has a significant positive effect on ROA and ROE. (2) The IC component  iB-VAICiB-VACA,iB-VAHU dan iB-STVA has a significant positive effect on ROA and ROE  (3) While the disclosure of intellectual capital or ICD shows insignificant results on ROA and ROE.Keywords: Financial Performance, iB-VAIC (Islamic bank - value added intellectual capital), iB-VACA (Vallue Added Capital Employed), iB-VAHU (Vallue Added Human Capital) and iB-STVA (Structure Capital Value Added)

scholarly journals Risk Management Practices and Shareholders’ Return Using Evidence from Quoted Commercial Bank in Nigeria

2021 ◽  
Vol 4 (3) ◽  
pp. 116-140
Author(s):  
Henry W.A. ◽  
Justice E.
Keyword(s):  
Risk Management ◽  
Regression Model ◽  
Commercial Banks ◽  
Fixed Effects ◽  
Management Practices ◽  
Return On Assets ◽  
Risk Diversification ◽  
Return On Equity ◽  
Beta Coefficient ◽  
Positive Effect

This study examined the effect of risk management practices on shareholders’ return of quoted commercial banks in Nigeria. Cross sectional data were sourced from financial statements of commercial banks and Central Bank of Nigeria Statistical bulletin from various years. Shareholders return was proxied by return on equity and return on assets while risk management practices were modeled by bank risk diversification, Basel risk compliance, credit monitoring and credit appraisal. Panel data methodology was employed while the fixed effects model was used as an estimation technique at 5% level of significance. Fixed effects, random effects and pooled estimates were tested while the Hausman test was used to determine the best fit of the regression model. Panel unit root and panel co-integration analysis were conducted on the study. The study found that 60 per cent variations in return on equity of the quoted commercial banks can be traced to variations in risk management practices as formulated in the regression model. The beta coefficient of the risk management practices proved that risk diversification, Basel compliance, credit monitoring and credit appraisal methods as formulated in the regression model have positive effect on return on equity of the commercial banks. In the model II, 47.6 percent variations in return on assets of the quoted commercial banks can be traced to variations in risk management practices as formulated in the regression model. The beta coefficient of the risk management practices proved that risk diversification, Basel compliance, credit monitoring and credit appraisal methods as formulated in the regression model have positive effect on return on equity of the commercial banks. The study concludes that risk management practices have a positive effect on shareholders’ return. The study recommends that commercial banks managements should ensure that all the board members and executive managements amongst other stakeholders are trained to appreciate the functions and responsibilities of credit risk management. The study recommends also that banks should ensure that their credit exposures are adequately secured through proper scrutiny of loan processing in order to identify viable projects so as to reduce loan defaults by bank customers.

Income Diversification and Bank Efficiency in Vietnam

2017 ◽  
pp. 52-67
Author(s):  
Sang Nguyen Minh
Keyword(s):  
Regression Model ◽  
Commercial Banks ◽  
Banking System ◽  
Operational Efficiency ◽  
Commercial Banking ◽  
Tobit Regression ◽  
Income Diversification ◽  
Positive Effects ◽  
Study Results ◽  
The Impact

This study uses the DEA (Data Envelopment Analysis) method to estimate the technical efficiency index of 34 Vietnamese commercial banks in the period 2007-2015, and then it analyzes the impact of income diversification on the operational efficiency of Vietnamese commercial banks through a censored regression model - the Tobit regression model. Research results indicate that income diversification has positive effects on the operational efficiency of Vietnamese commercial banks in the research period. Based on study results, in this research some recommendations forpolicy are given to enhance the operational efficiency of Vietnam’s commercial banking system.

The performance of Islamic banking among the commercial banks in Malaysia

2008 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Samsuwatd Zuha Mohd Abbas ◽  
Norli Ali ◽  
Aminah Mohd Abbas
Keyword(s):  
Commercial Banks ◽  
Positive Impact ◽  
Bank Performance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Accounting Performance ◽  
Significant Difference ◽  
The Mean

This paper examines the accounting performance of the Islamic banking among (??) commercial banks in Malaysia. A total of 18 commercial banks which include 4 Islamic banks are selected as samples covering the period of 2000 - 2006. Accounting performance is measured by the return on assets (ROA) and return on equity (ROE). The objective of the study is (1) to determine whether Islamic banking performance is at par with the conventional banking and (2) to investigate whether the type (Islamic or conventional bank) and age of bank influence the performance. Result of the independence t-test of the study shows that there is no significant difference in the performance of the Islamic and the conventional banking in Malaysia although the mean score for conventional banking is higher. The regression results show that the age of banks has a positive impact on the bank performance where as none of the types of banks influence performance.

Pengaruh Return On Asset, Return On Equity Dan Earning Per Share Terhadap Harga Saham Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia

2018 ◽  
Vol 9 (2) ◽  
pp. 133-147
Author(s):  
Winda Lestari
Keyword(s):  
Real Estate ◽  
Asset Return ◽  
Return On Equity ◽  
Purposive Sampling

Penelitian ini bertujuan untuk mengetahui pengaruh return on asset, return on equity dan earning per share terhadap harga saham pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan adalah 48 perusahaan Property dan Real Estate periode 2015-2016. Sampelnya adalah 35 perusahaan Property dan Real Estate dengan menggunakan teknik purposive sampling, metode analisis yang digunakan adalah regresi linier berganda. Hasil koefisien korelasi secara simultan menunjukkan bahwa terdapat hubungan yang lemah antara return on asset, return on equity dan earning per share terhadap harga saham. Berdasarkan uji F bahwa return on asset, return on equity dan earning per share secara simultan mempunyai pengaruh yang signifikan terhadap harga saham pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia karena Fhitung > Ftabel. Berdasarkan uji t bahwa earning per share berpengaruh yang dominan terhadap pertumbuhan harga saham pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia, karena mempunyai thitung dan r parsial paling besar dibanding return on asset dan return on equity.

Pengaruh Islamic Social Reporting terhadap Profitabilitas (Return on Asset dan Return on Equity) Pada Bank Umum Syariah Di Indonesia

2019 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Ana Santika
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Social Reporting ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Collection Method ◽  
Return On Equity ◽  
Social Environmental

The act of accuracy and prudence is very important in the company because is the factor that determines the sustainability of companies such as banking. This study aims to analyze the effect of Shariah Complaints towards the profitability of Islamic Banks in Indonesia. This type of research is quantitative. The data collection method used is the documentation method and library study method. The sampling technique uses purposive sampling with the criteria of Islamic commercial banks that publish annual-reports from 2013 to 2017 from 13 Islamic commercial banks (BUS) in Indonesia. The results of this study show that the Funding and Investment, Products and Services, Employees, Community or Social, Environmental, Corporate Governance simultaneously does not have influence significantly the ROE variable, but it does significantly influence to ROA. Means that the wider the Islamic social reporting of Islamic banking, the greater the profitability of Islamic banking. In addition, high profitability will encourage managers to provide more detailed information, because they want to convince investors of company profits and its compensation for management.

THE EFFECT OF THE SHARIA SUPERVISORY BOARD AND THE BOARD OF COMMISSIONERS ON THE FINANCIAL PERFORMANCE OF SHARIA COMMERCIAL BANKS IN INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 60-73
Author(s):  
Ahmad Fauzul Hakim Hasibuan ◽  
Fuadi Fuadi ◽  
Angga Syahputra
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Commercial Banks ◽  
Supervisory Board ◽  
Secondary Data ◽  
Sampling Technique ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Islamic Bank

This study aims to determine the influence of the Sharia Supervisory Board and the Board of Commissioners on the Financial Performance of Islamic Banks in Indonesia. This study used secondary data from 12 banks.The sampling technique used is the purposive sampling technique. The method of data analysis used is multiple linear regression.The results partially show that the sharia supervisory board and board of commissioners positively and significantly influence the financial performance of Islamic banks in Indonesia. Simultaneously,the board of commissioners and the sharia supervisory board positively and significantly influence the financial performance of Islamic bank

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