Pengaruh Debt Financing Dan Equity Financing Terhadap Kinerja Keuangan Bank Syariah Dengan Non Performing Financing Sebagai Variable Moderating

2018 ◽  
Vol 9 (2) ◽  
pp. 128-158
Author(s):  
Andi Rasti Utari Dwi Rahayu ◽  
Saiful Muchlis ◽  
Hasbiuallah Hasbiuallah
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Positive Impact ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Debt Financing ◽  
Annual Reports ◽  
Equity Financing ◽  
The Relationship

This study aims to analyze the financial performance of sharia commercial banks in particular related to the channeling of funds in this case debt financing and equity financingand non performing financing as a moderating variable of the two previous variables to determine the financial performance of sharia commercial banks. The subject of this researchis sharia commercial bank listing in Bank Indonesia year 2011-2015. This research is associative, sample selection is done by purposive sampling method, sothat 8 syariah banks that fulfill the criteria of 11 sharia commercial banks listing in BI Thedata used in the form of secondary data derived from financial statements and annual reports,while data analysis techniques used are descriptive statistical analysis and multipleregression analysis and for analysis of moderating variable using test of absolute differencevalue. The results of this study indicate that debt financing and equity financing have asignificant and positive impact on the financial performance of sharia banks. And nonperforming financing is only able to moderate equity financing to the financial performanceof sharia banks. While non performing financing can not moderate the relationship betweendebt financing to the financial performance of sharia banks

scholarly journals Assessing Impact of Corporate Social Responsibility on Bank Performance in Bangladesh: A study on Some Selected Banks

2016 ◽  
Vol 10 (2) ◽  
pp. 57-66
Author(s):  
PK Haldar ◽  
SM Mahbubur Rahman
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Commercial Banks ◽  
Sample Selection ◽  
Secondary Data ◽  
Annual Reports ◽  
Advertising Intensity ◽  
Corporate Social ◽  
The Relationship ◽  
Level Of Risk

The objective of this study is to examine the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP), bank size, the level of risk in the bank and Advertising Intensity (ADINT) in the Commercial Banks in Bangladesh. Sample selection has been made as per the purposive sampling process. The study is based on the secondary data and uses quantitative analysis approach. Data are collected from “Review of CSR Initiatives in Banks” brought out by the Central Bank of Bangladesh, annual reports of the respective banks and reputed Journals. The study period has covered from 1st July, 2012- 30th June, 2013. The study found that there is a significant relationship between levels of CSR and CFP, bank size, the level of risk in the bank and ADINT commercial banks in Bangladesh.Journal of Business and Technology (Dhaka) Vol.10(2) 2015; 57-66

scholarly journals THE MODERATING EFFECT OF INDEPENDENT COMMISIONERS ON FINANCIAL POLICY AND PUBLIC OWNERSHIP TOWARD CORPORATE FINANCIAL PERFORMANCE

2020 ◽  
Vol 2 (2) ◽  
pp. 139
Author(s):  
Niko Silitonga
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Measurement Instrument ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Corporate Financial Performance ◽  
Financial Policy ◽  
Public Ownership ◽  
The Relationship

<p align="center"><strong>Abstract</strong></p><p><em>The corporate financial performance is one of the measurement instrument whether the company is sustainable. This study aims to determine the effect of financial policy and public ownership on corporate financial performance with Independence of commissioners as a moderating variable in mining companies listed on Indonesia Stock Exchanges. This research uses a quantitative research model using secondary data. The data in this study were processed by the Moderating Regression Analysis (MRA) method supported by the IBM SPSS and Microsoft Excel programs as support software with data analysis techniques in the form of a classic assumption test and R2 test, F test, and t test. The population in this study are companies that have reported annual reports consistently during the 2014-2017 period. This study used a purposive sampling technique and obtained as many as 19 companies in accordance with predetermined criteria. The results of this study indicate that financial policy proxied by debt policy (DER) has a significant and positive effect on corporate financial performance, public ownership has no significant effect on corporate financial performance, independence commissioners strengthen the relationship between financial policy on corporate financial performance and independence commissioners do not has a moderating role between the relationship between Public Ownership and corporate financial performance. This study uses data from mining sector companies, it is recommended for further research to use other sectors such as: Property &amp; Real Estate Sector, Manufacturing Sector, and others listed on the Indonesia Stock Exchange.</em> <em>The implications of this study for the company management, this research can provide input to the company to be able to choose and use an independent commissioner who fulfills expertise in the financial and business fields of his company in order to make a decision on his company's financial policy.</em></p><strong>Keywords:</strong> <em>Independence of Commissioners, Financial Policy, Public Ownership, Corporate Financial Performance</em>.

scholarly journals KINERJA KEUANGAN DALAM KERANGKA MAQASHID SYARIAH: PENGARUHNYA TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MODERATING

2017 ◽  
Vol 15 (2) ◽  
pp. 72
Author(s):  
Nur Fitriyah ◽  
Alamsyah M Tahir ◽  
Herlina Pusparini
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Social Reporting ◽  
Annual Reports ◽  
Fiscal Year ◽  
Islamic Banks ◽  
Legitimacy Theory ◽  
Significance Level ◽  
Company Value ◽  
The Relationship

The objective of this study is to provide empirical evidence on the influence of financial performance based on the framework of Maqashid Sharia toward the company value moderated by the Islamic Social Reporting (ISR) of Islamic banking in Indonesia. This study applied Agency Theory, Signaling Theory and Legitimacy Theory to justify the relationship between the variables studied. The sample of this study consisted of 11 Islamic Banks in Indonesia. Data were collected from financial statements and annual reports published by Bank Indonesia (BI) and Islamic Banks for the fiscal year of 2011-2015. Data were analyzed based on Moderating Regression Analysis (MRA). The results showed that financial performance, ISR and the interaction between the financial performances and the ISR does not simultaneously affect the company value at a significance level of 5%. However, it showed a significance level at 10% level of confidence. Partially, the results do not show that financial performance nor the ISR has influence on the company value. The result also indicated that ISR does not moderate the relationship between the financial performance and the company value. Keywords: financial performance, Islamic social reporting, company value.

scholarly journals Investigating the Market Interest Rate on Commercial Banks Financial Performance in Bangladesh

2021 ◽  
Vol 5 (1) ◽  
pp. 3-12
Author(s):  
Debashis Saha ◽  
Prodip Chandra Bishwas ◽  
Md. Mustofa Ahmed Sumon
Keyword(s):  
Interest Rate ◽  
Financial Performance ◽  
Commercial Banks ◽  
Financial Stability ◽  
Banking Sector ◽  
Time Series Data ◽  
Positive Impact ◽  
Series Data ◽  
Market Interest Rate ◽  
The Relationship

The banking sector is the most vital partner of development for countries' economies. It has a remarkable contribution to the country's Gross Domestic Product. This study investigates the relationship between the market interest rate and commercial banks' financial performance. As Bangladesh's banking industry is growing, it is vital to maintain a more robust profitability level for its financial stability and soundness. Banks have some determinants that have a significant impact on their performance. The convenience sampling method is used to select the targeted sample. The study includes the time series data of eight years of fifteen commercial banks listed on the Dhaka Stock Exchange in Bangladesh. Multiple variable linear regression and correlation analysis are performed to examine the relationship of market interest rate with banks' profitability with statistical software, IBM SPSS version 25, and Microsoft excel. The study explored that the market interest rate has a significant positive impact on banks' profitability. It is also found that the lending rate and interest rate spread are significantly correlated with the banks' financial performance. The study recommended that banks make their investment to make a higher profit margin to enhance their management and financial soundness efficiency.

scholarly journals Impact of Foreign Direct Investment on the Financial Performance of Listed Deposit Banks in Nigeria

2020 ◽  
Vol 11 (2) ◽  
pp. 323 ◽  
Author(s):  
Tony Ikechukwu Nwanji ◽  
Kerry E. Howell ◽  
Sainey Faye ◽  
Adegbola Olubukola Otekunrin ◽  
Damilola Felix Eluyela ◽  
...  
Keyword(s):  
Foreign Direct Investment ◽  
Financial Performance ◽  
Direct Investment ◽  
Positive Impact ◽  
Profit Maximization ◽  
Secondary Data ◽  
Equity Capital ◽  
Annual Reports ◽  
Outward Fdi ◽  
The Impact

In this study, we examine the impact of foreign direct investment (FDI) on the financial performance of Nigerian listed deposit banks. We collected secondary data from the annual reports and accounts of 14 banks between 2010 and 2017. We employed the Tobin Q quantitative method for the analysis. We adopted the theoretical framework of pecking order theory since the analysis of the impact of FDI on the financial performance of these banks are both inward and outward FDI. The Tobin Q method was used as the dependent variable and FDI as an independent variable. Board size, firm size, equity capital and reinvested earnings were all financial performance indicators employed to test the impact of FDI on the financial performance of the banks on understudy in Nigeria. The result of the data analysis and findings showed that FDI had contributed positively to the development and performance of the deposit banks over the period under consideration. Our theoretical findings suggest a positive relationship between FDI and profit maximization. This support the FDI theory that banks or organisations are financed partly with debt-equity, both used by the banks to balance the cost and benefit financing decisions by the management. In the case of the empirical findings, the results of hypothesis testing show a significant effect on the banks’ financial performances. Given these results, we conclude that FDI has made a positive impact on the development and financial performances of the listed deposit banks under study which resulted in some of the banks’ growth from local banks in Nigeria into some of the leading international banks in Africa.

scholarly journals THE LINKAGE BETWEEN BANK RESTRUCTURING AND BANK DEPOSITS OF COMMERCIAL BANKS OPERATING IN KENYA

2020 ◽  
pp. 339-345
Author(s):  
Dr. Angela Mucece Kithinji
Keyword(s):  
Commercial Banks ◽  
Secondary Data ◽  
Financial Statements ◽  
Negative Influence ◽  
Annual Reports ◽  
Financial Deepening ◽  
Bank Deposits ◽  
Asset Restructuring ◽  
Bank Solvency ◽  
Bank Restructuring

Bank restructuring and bank deposits are important concepts to commercial banks because of their role in the financial intermediation. Intervention through financial innovations, increasing the capital base to address the aspect of size and legal and regulatory framework review are important to ensure successful bank restructuring to record increased level of deposits. Commercial banks in Kenya have undertaken restructuring so as to be more competitive, to restore bank solvency and to mobilize more deposits. However, researchers on bank restructuring and bank deposits found conflicting results. The main objective of the study was to investigate the effect of bank restructuring on deposits of commercial banks in Kenya. The population of the study entailed all the 44 commercial banks licensed and registered under the banking act to do business in Kenya. Out of that data was availed from financial statements and annual reports of 39 commercial banks which were in operation for the period ranging from 2002 to 2014. Descriptive and inferential data analysis methods were used to analyze the secondary data collected. The empirical findings revealed that commercial banks use all the four types of bank restructuring which were financial, capital, operational and asset restructuring. It was further established that operational restructuring statistically affected bank deposits positively. Asset restructuring was found to have significant but negative influence on the deposits of commercial banks in Kenya. The research therefore, concludes that deposits can be mobilized through operational restructuring but can reduce significantly if there is asset restructuring. Deposits can therefore be increased through operational restructuring as an aspect of financial inclusion and financial deepening. KEY WORDS: Bank restructuring, capital, financial, asset, operational, bank deposits.

scholarly journals Assessment of CSR Practices in Nepalese Commercial Banks (A Comparative Study of RBBL, SCBL & NABIL)

2019 ◽  
Vol 22 (2) ◽  
pp. 11-20
Author(s):  
Kapil Khanal
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Banking Sector ◽  
Secondary Data ◽  
Commercial Banking ◽  
Annual Reports ◽  
Primary Data ◽  
Secondary Source ◽  
Secondary Sources ◽  
Questionnaire Method

 Objective: To assess the corporate social responsibility practices in Nepalese commercial banking sector. Methods and Materials: Primary and secondary sources of data were used in the study. The primary data were collected through direct questionnaire method from 60 employees of sampled commercial banks. The secondary source was through journals, textbooks and annual reports of Nepal Rastra Bank. SPSS and Microsoft excel were used to analyze the collected data. The value of Cronbach’s Alpha (α) of overall questionnaire is 0.92, which suggests the reliability of primary data. Descriptive and explorative research designs were used to analyze the primary and secondary data. Results and Conclusion: Responses from all the respondents of commercial banks regarding CSR and Non-Financial Performance clearly imply that CSR has an influence on the Non-Financial Performance. In terms of ‘R2’, CSR impacts both Brand Image and Brand Awareness (i.e. 0.987). This clearly indicates that more than 98.7% variance of both non-financial performances has been explained by CSR. In terms of ‘R2’, CSR impacts less in financial performance (i.e. 0.149). This clearly indicates that only than 14.9% variance of financial performance has been explained by CSR.

scholarly journals THE IMPACT OF DEBT FINANCING AND EQUITY FINANCING ON PROFIT EXPENSE RATIO OF ISLAMIC BANKS IN INDONESIA

JEMBATAN ◽  
2018 ◽  
Vol 14 (2) ◽  
pp. 59-68
Author(s):  
Nenden Nenden ◽  
Isnurhadi Isnurhadi ◽  
Taufik Taufik
Keyword(s):  
Islamic Law ◽  
Secondary Data ◽  
Financial Statements ◽  
Debt Financing ◽  
Islamic Banks ◽  
Equity Financing ◽  
Financing System ◽  
Expense Ratio ◽  
Analysis Technique ◽  
The Impact

The purpose of this study is to determine whether Equity Financing and DebtFinancing partially and simultaneously have an impact on Profit Expense Ratio, alsohow the partial effect of each financing systems affect Profit Expense Ratio. Thisresearch is causal research, also called explanatory research is the investigation of(research into) cause-and-effect relationships. The number of taken samples is two, suchas PT. Bank Muamalat Indonesia (BMI) and PT. Bank Syariah Mandiri (BSM). Thedata used in this research are secondary data from published financial statements ofBMI and BSM. The data analysis technique used is linear regression. The results of dataanalysis in this research is partially contained direct or positive relationship betweenDebt Financing and Equity Financing on Profit Expense Ratio. While the effects ofDebt Financing and Equity Financing as the independent variables (X) simultaneouslyaffect Profit Expense Ratio as the dependent variable (Y) on Islamic banks, it meansthat Debt Financing and Equity Financing simultaneously have significant impacts onProfit Expense Ratio of Islamic banks. The obtained value of coefficient ofdetermination (R2) is 0.516 or 51.6%. It means that the variation of these independentvariables, namely Debt Financing and Debt Financing, contribute effects on ProfitExpense Ratio of Islamic Banks. In accordance with the analysis result of this research,it can be seen that Equity Financing is dominant in affecting Profit Expense Ratio ofIslamic Banks compared to Debt Financing. The researcher suggests management ofIslamic banks to prioritize Equity Financing system, especially Musharaka, because thesaid financing system is the most appropriate with Islamic law to apply to muslims.Keywords : Debt Financing, Equity Financing, Profit Expense Ratio

scholarly journals Average Collection Period and Financial Performance of Nzoia Water Services Company

2019 ◽  
Vol 7 (03) ◽  
Author(s):  
Wasike Michael Wafula ◽  
Wafula Esmaeel Rezouki ◽  
Charles Yugi Tibbs ◽  
Alala Benedict Ondiek
Keyword(s):  
Financial Performance ◽  
Service Providers ◽  
Secondary Data ◽  
Financial Statements ◽  
Water Services ◽  
Return On Equity ◽  
Accounts Receivable ◽  
Collection Period ◽  
The Mean ◽  
The Relationship

Account receivables have been a majo`r problem for most utility service providers especially those still dealing with the post payment method where services are rendered before payment are made. This study sought to find out effect of the average collection period and financial performance. The study obtained secondary data spanning from 2012 to 2016 from Kenya national audit office and Nzoia Water Services Company published financial statements. The study employed explanatory research design and data was collected from secondary data and analyzed using regression and correlation analysis and found the relationship between financial performance. From the findings the mean average collection period was 309.90 days, accounts receivable turnover had a mean of 1.1980, size of the region (7.5870). The results showed that NZOWASCO, financial performance variable Return on Equity (ROE) was significantly affected with average collection period with negative correlation-0.232. According to the regression equation established, taking all factors into account; Average collection period on financial performance of NZOWASCO measured by ROE was - 0.505.The study recommended that the organization reduce average collection period in order to improve their financial performance of the organizations.

scholarly journals Exploring the Relationship between Customer Loyalty and Financial Performance of Banks: Customer Open Innovation Perspective

2020 ◽  
Vol 6 (4) ◽  
pp. 108 ◽  
Author(s):  
Md. Harun Ur Rashid ◽  
Mohammad Nurunnabi ◽  
Mahfuzur Rahman ◽  
Md. Abdul Kaium Masud
Keyword(s):  
Service Quality ◽  
Financial Performance ◽  
Customer Service ◽  
Customer Loyalty ◽  
Financial Stability ◽  
Secondary Data ◽  
Financial Sector ◽  
Annual Reports ◽  
Islamic Banks ◽  
The Relationship

In the age of technology, continuous innovation is the ultimate motto of the financial sector to attract customers. Firms in the financial sector must be innovative in terms of service quality and operational performance to obtain customer loyalty and gain financial stability. A dearth of studies on customer loyalty and financial performance of Islamic Banks motivated the authors to examine the relationship between customer loyalty and financial performance. The study also explores whether the service qualities have any impact on customer loyalty. The study uses both primary and secondary data to conclude the research objectives. A survey of 356 questionnaires was carried out among the customers of the selected Islamic banks of Bangladesh to gather information regarding customer service quality and customer loyalty, while financial performance data were attained from the annual reports. Moreover, the study follows the SERVQUAL model’s five dimensions (tangibles, empathy, assurance, reliability, and responsiveness) to determine the service quality of Bangladeshi Islamic Banks. Rigorous statistical techniques, including exploratory factor analysis, reliability testing, and regression analysis were used to investigate the hypothesis. The study empirically documents a positively significant impact of service quality (tangibles, empathy, reliability, and responsiveness) on customer loyalty, while assurance shows an insignificant relationship. Furthermore, the study does not find any significant relationship between customer loyalty and the financial performance of Bangladeshi Islamic Banks. The findings of the study profoundly denote that the financial performance of Bangladeshi Islamic Banks mostly depends on many other financial and non-financial factors, rather than customer loyalty.

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