Pengaruh Kualitas Pengungkapan Good Corporate Governance, Leverage dan Firm Size terhadap Profitabilitas pada Bank Umum Syariah di Indonesia dan Malaysia

The objective of this study was to determine the effect of the quality of good corporate governance disclosure, leverage, and firm size on profitability of Islamic commercial banks in Indonesia and Malaysia. The data was obtained from the websites of each bank in the period 2011-2017 with a total sample of 16 Islamic commercial banks in Indonesia and Malaysia. The data analysis technique used in this study was panel data regression analysis. Based on the results of analysis and testing that examined the effect of Quality of Good Corporate Governance (GCG) Disclosure, Leverage, and Firm Size on Profitability on Islamic Commercial Banks in Indonesia and Malaysia registered in each WEB of Islamic banking in the 2011-2017 observation period. Then the empirical results were obtained as follows: The quality of disclosure of GCG did not affect the profitability of Islamic commercial bank inIndonesia and Malaysia, it was because companies find it difficult to understand and feel only to burden the company's finances and think that disclosure was not profitable for the company. Leverage did not affect profitability because the Islamic commercial banks in Indonesia and Malaysia had a mean (average) of leverage value for the period 2011-2017 of 7.36%, which means it is still a small category where the maximum leverage value is 150% and for finance companies is 600% . So that the leverage variables of each Indonesian and Malaysian Islamic banking had no effect on profitability. Meanwhile, firm size had an effect on the profitability of Indonesian and Malaysian Islamic banking, because the greater the company's assets could increase the value of profitability.

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Efisiensi dan Kinerja Perbankan Syariah di Indonesia

ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES ◽

10.20527/ecoplan.v2i2.70 ◽

2019 ◽

Vol 2 (2) ◽

pp. 114-123

Author(s):

Multazam Mansyur Addury

Keyword(s):

Market Share ◽

Commercial Banks ◽

Islamic Banking ◽

Islamic Banks ◽

Moderator Variable ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

Efficiency Performance ◽

The Relationship

Abstract - This study aims to analyze the effect of efficiency on the performance of Islamic banking by using market share as a moderator variable. The data which are used in this study are 7 Sharia Commercial Banks in the annual form from the period of 2014 to 2018. The data analysis technique uses is the analysis of panel data regression. The results of this research prove that, first, the efficiency of Islamic banking has a significant influence on the performance of Islamic banking. Second, the market share of Islamic banks has no significant impact in moderating the relationship between the efficiency and the performance of Islamic banks. Keywords: Efficiency, Performance, Market Share, Islamic Banks

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ANALISIS PENGARUH HARGA EMAS, MARGIN, INFLASI DAN KURS DOLLAR TERHADAP PEMBIAYAAN MURABAHAH EMAS DI PERBANKAN SYARIAH INDONESIA PERIODE APRIL 2015-AGUSTUS 2019

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol7iss20203pp610-622 ◽

2020 ◽

Vol 7 (3) ◽

pp. 610

Author(s):

Ilyas Chaidir Rahmansyah ◽

Lina Nugraha Rani

Keyword(s):

Financial Services ◽

Commercial Banks ◽

Secondary Data ◽

Sampling Technique ◽

Islamic Banking ◽

Independent Variables ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

The Relationship

This research employed a quantitative approach to investigate the relationship between dependent and independent variables and to test the hypotheses. The data utilized in this research were secondary data from the official website of Bank Indonesia (BI), the Financial Services Authority (OJK), the Central Statistics Agency (BPS), gold price providers in Indonesia, and monthly BUS & UUS bank statements in Indonesia. The population in this study consisted of 14 BUS and 20 UUS which registered on the Financial Services Authority. This research used a sampling technique using predetermined criteria so that a sample of 4 BUS and 1 UUS were obtained from April 2015 to August 2019. Moreover, the analysis technique employed in this research was panel data regression with EViews 9 statistical tools. The results of this research describe that the price of gold, inflation and the exchange rate of the dollar do not have a significant impact on the financing of Murabahah Gold, but margin have a significant impact and negative correlated with Murabahah Gold in Islamic banking in Indonesia, especially among Islamic Commercial Banks and Sharia Business Units.Keywords: Gold Prices, Inflation, Dollar Exchange, Murabahah Gold, Islamic Banking

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

Indonesian Journal of Economics and Management ◽

10.35313/ijem.v1i1.2419 ◽

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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Pengaruh good corporate governance terhadap profitabilitas perusahaan

Jurnal Manajemen Strategi dan Aplikasi Bisnis ◽

10.36407/jmsab.v2i3.93 ◽

2019 ◽

Vol 2 (3) ◽

pp. 127-136

Author(s):

Suci Subiyanti ◽

Rachma Zannati

Keyword(s):

Corporate Governance ◽

Panel Data ◽

Empirical Evidence ◽

Sampling Method ◽

Stock Exchange ◽

Managerial Ownership ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression

The purpose of this study is to provide empirical evidence regarding the effect of the size of the Independent Commissioners and Managerial Ownership on Profitability as measured by ROA. The object of this study is a banking company listed on the Stock Exchange in the 2013-2017 period. Based on the purposive sampling method that is based on the criteria that have been determined, 15 companies were obtained as research samples. The analysis technique uses panel data regression using E-Views 9 software. The results of the study prove that the Independent Board of Commissioners has no significant effect on profitability, while managerial ownership has a significant effect on profitability. Implications and suggestions are explained in this study.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SHARIAH GOVERNANCE PADA BANK UMUM SYARIAH ANALISIS PADA LAPORAN TAHUNAN PERIODE 2013-2017

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol6iss201911pp2347-2360 ◽

2020 ◽

Vol 6 (11) ◽

pp. 2347

Author(s):

Mukhibbatul Adawiyah ◽

Noven Suprayogi

Keyword(s):

Firm Size ◽

Commercial Banks ◽

Sampling Technique ◽

Third Party ◽

Firm Age ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

Shariah Governance ◽

Governance Disclosure

This study aims to find out the simultaneous and partial influence of Firm Age, Firm Size, Third-Party Funds Growth And Predicate of GCG Self Assesment On The Level of Shariah Governance Disclosure. This study use quantitative approach. The analysis technique used is the panel data regression. The sampling technique is purposive sampling and obtain a sample of 11 shariah commercial banks in Indonesia. This result of this study indicated that firm age, firm size, and thirs-party funds growth variables partially have a positive and significant effect, while predicate of GCG self assesment have not significant effect. Nonetheless simultaneously Firm Age, Firm Size, third-party funds growth and predicate of GCG self assesment have a significant effect on the level of shariah governance disclosure on shariah commercial banks in Indonesia.Keywords: Firm Age, Firm Size, third-party funds growth, predicate of GCG self assesment, level of shariah governance disclosure, shariah commercial banks

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EFFECT OF QUALITY OF GOOD CORPORATE GOVERNANCE DISCLOSURE, LEVERAGE AND FIRM SIZE ON PROFITABILITY OF ISALMIC COMMERCIAL BANKS

International Journal of Economics and Financial Issues ◽

10.32479/ijefi.8157 ◽

2019 ◽

Vol 9 (4) ◽

pp. 189-196 ◽

Cited By ~ 2

Author(s):

Enni Harisa ◽

Mohamad Adam ◽

Inten Meutia

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Commercial Banks ◽

Good Corporate Governance ◽

Governance Disclosure

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Pengaruh Kualitas Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Perbankan Syariah

Jurnal Dinamika Akuntansi dan Bisnis ◽

10.24815/jdab.v1i2.3584 ◽

2014 ◽

Vol 1 (2) ◽

pp. 134-149 ◽

Cited By ~ 1

Author(s):

Ferly Ferdyant ◽

Ratna Anggraini ZR ◽

Erika Takidah

Keyword(s):

Corporate Governance ◽

Secondary Data ◽

Total Sample ◽

Negative Influence ◽

Islamic Banking ◽

Islamic Banks ◽

Self Assessment ◽

Return On Assets ◽

Good Corporate Governance

The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.

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Faktor Internal dan Eksternal Perbankan Syariah yang Mempengaruhi Tindakan Perataan Laba

Journal of Applied Islamic Economics and Finance ◽

10.35313/jaief.v1i1.2396 ◽

2020 ◽

Vol 1 (1) ◽

pp. 109-119

Author(s):

Ros Melinda ◽

Setiawan

Keyword(s):

Commercial Banks ◽

Inflation Rate ◽

Supervisory Board ◽

Sampling Technique ◽

Income Smoothing ◽

Islamic Banking ◽

Internal Factors ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Data Regression

The purpose of this study is to find out and analyze internal factors and external factors of Islamic banking which can affect the practice of income smoothing. This research was conducted at sharia commercial banks in Indonesia for the period 2013 to 2017. The population in this study amounted to 11 Islamic Commercial Banks. After sampling technique using a purposive sampling method, 10 Islamic banks were obtained which will be used as samples in the study. Whereas to see the influence of the independent variables on the dependent variable used panel data regression analysis method. Based on the results of the study it is known that simultaneously, profitability (earnings before tax and provisions), the amount of financing, Non-Performing Financing, Good Corporate Governance (the existence of the Sharia Supervisory Board), Gross Domestic Product, and the inflation rate affect income smoothing. While partially, only the variable profitability (earnings before tax and provisions), the amount of financing, and Non-Performing Financing that influence the practice of income smoothing in Islamic banking in Indonesia.

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Ukuran Perusahaan sebagai Pemoderasi dalam Hubungan Profitabilitas dan Likuiditas terhadap Struktur Modal Bank Umum Syariah

EKONOMIKA SYARIAH Journal of Economic Studies ◽

10.30983/es.v4i2.3633 ◽

2020 ◽

Vol 4 (2) ◽

pp. 136

Author(s):

Fauziah Nur Hutauruk

Keyword(s):

Capital Structure ◽

Firm Size ◽

Financial Services ◽

Commercial Banks ◽

Purposive Sampling ◽

Pooled Data ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

The Relationship

The research aims to examine the effect of profitability and liquidity on capital structure of Islamic Commercial Banks with the firm size as a moderation variable. The population of this research is Islamic Commercial Banks, which was registered in the Financial Services Authority (OJK) in period 2015-2018. Sample of research was a purposive sampling covering eights units of Islamic Commercial Banks in Indonesia. The data analysis technique used was the panel data regression method (pooled data) and processing by using Eviews10 software. The result of the analysis showed that Profitability (ROE) and Liquidity (FDR) did not affect the capital structure (CAR) simultaneously. Then firm size proved unable to moderate the relationship between profitability (ROE) on capital structure. On the other hand, the firm size was able to moderate the relationship between liquidity (FDR) and capital structure in Islamic commercial banks. This study has confirmed the previous findings that did not elaborate in detail the relationship.Penelitian ini bertujuan untuk mengetahui peranan profitabilitas dan likuiditas terhadap struktur modal dengan ukuran perusahaan sebagai variabel moderasi. Populasi penelitian ini adalah bank umum syariah yang terdaftar pada otoritas jasa keuangan (OJK) periode tahun 2015-2018. Sampel penelitian diambil dengan cara purposive sampling, sehingga diperoleh sampel 8 BUS yang ada di Indonesia. Teknik analisis data yang digunakan adalah metode regresi data panel (pooled data) yang merupakan gabungan dari data cross section dan data time series dengan menggunakan Software Eviews 10. Hasil analisis menunjukkan Profitabilitas (ROE) dan Likuiditas (FDR) secara parsial tidak memiliki pengaruh terhadap struktur modal (CAR). Kemudian ukuran perusahaan terbukti tidak mampu memoderasi hubungan antara profitabilitas (ROE) terhadap struktur modal, namun sebaliknya ukuran perusahaan mampu sebagai pemoderasi hubungan antara Likuiditas (FDR) terhadap struktur modal pada bank umum syariah. Studi ini mempertegas temuan terdahulu yang tidak mengelaborasi dengan detail terkait hubungan tersebut.

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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

Jurnal Ilmiah Akuntansi dan Manajemen ◽

10.31599/jiam.v16i1.116 ◽

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.

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