scholarly journals Does Acquisition Improve Indonesian Bank Financial Performance?

2020 ◽  
pp. 51-62
Author(s):  
Yutrizal Jacoub ◽  
Dedi Budiman Hakim ◽  
Sri Hartoyo ◽  
Perdana Wahyu Santosa
Keyword(s):  
Financial Performance ◽  
Financial Services ◽  
Capital Adequacy ◽  
Wilcoxon Test ◽  
Annual Reports ◽  
Credit Quality ◽  
Cross Border ◽  
Capital Adequacy Ratio ◽  
Private Banks ◽  
Before And After

The purpose of this study was to examine the differences in the financial performance of Indonesian banks before and after the acquisition during the period 2002-2017. There were 41 merger and acquisition transactions during this period conducted by foreign and domestic investors/banks. The analysis of this study was conducted on two groups, the first group is a sample of bank acquisitions conducted by foreign investors/banks, and the second group is a sample of bank acquisitions conducted by domestic investors/banks. Samples collected from 24 local private banks, which were acquisitions in the period 2002-2017. Data from annual reports and bank publications derived from the Financial Services Authority (OJK). Statistical Methods used in this study were descriptive statistics, t-test, and Wilcoxon Test. Empirical evidence has shown that in both sample groups, credit quality improved. However, in the sample group of cross-border acquisitions, there was also an improvement in management compliance with regulatory regulations where the minimum reserve requirement increased, while the capital adequacy ratio increased only for banks that were acquired by domestic investors/banks.

scholarly journals ANALISA CAPITAL ADEQUACY RATIO (CAR), RETURN ON ASSET (ROA), NON PERFORMING FINANCING (NPF), DAN FINANCING TO DEPOSIT RATIO (FDR) BANK PANIN DUBAI SYARIAH SEBELUM DAN SESUDAH IPO PERIODE 2011-2017

2020 ◽  
Vol 6 (2) ◽  
pp. 228
Author(s):  
Dhevy Ulinnuha Sholichah ◽  
Dian Filianti
Keyword(s):  
Financial Performance ◽  
Initial Public Offering ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Rank Test ◽  
Capital Adequacy Ratio ◽  
Before And After ◽  
Significance Levels ◽  
The Difference ◽  
Public Offering

This research analyzed the difference between sharia bank’s financial performance before and after IPO period 2011-2017. Common Sharia Bank that match the criteria is Panin Dubai Syariah Bank. Data used in this research is secondary data that collected from bank’s annual financial statements. Financial ratios used as variables in this research are Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Return On Assets (ROA), and Financing to Deposit Ratio (FDR). The results that tested using Paired T-Test and Wilcoxon Signed Rank Test shows that CAR, NPF, ROA, and FDR on Panin Dubai Syariah Bank indicate there’s significantly difference between before and after IPO. The significantly differences indicated using significance levels of 1%, 5%, and 10%.Keywords: Sharia Bank, Financial Performance, CAR, NPF, ROA, FDR, Initial Public Offering

scholarly journals Effects of Non-Performing Loan on Financial Performance: A Hypothetical Evaluation on All Scheduled Banks in Bangladesh

2021 ◽  
Keyword(s):  
Financial Performance ◽  
Unit Root ◽  
Unit Root Test ◽  
Capital Adequacy ◽  
Annual Reports ◽  
Statistical Software ◽  
Independent Variables ◽  
Macroeconomic Factor ◽  
Capital Adequacy Ratio ◽  
The Impact

The goal of this study is to determine the impact of non-performing loans (NPLs) on the financial performance of all Bangladeshi listed banks. To accomplish so, the study analyzed data from the previous twenty-three years, from 1997 to 2019 in order to find out the effects of non-performing loan ratio (NPLR), capital adequacy ratio (CAR), inflation (INF) and provision maintenance ratio (PMR) on the return on asset (ROA). Researchers have attempted to investigate the primary cause of NPLs and their implications while taking into account a number of bank-specific characteristics as well as macroeconomic factor. The annual reports from Bangladesh Bank are considered for collecting data that has been examined through OLS and VAT models, along with Test of Heteroscedasticity, Test of Normal Distribution and also Unit Root Test by using STATA 11 (statistical software). By analyzing the OLS regression, it has found that all independent variables i.e. NPLR, CAR, INF and PMR are statistically noteworthy to explain the dependent variable i.e. ROA. Keywords: Non-performing Loans, Capital Adequacy, Provision, Inflation, Financial Performance

scholarly journals Analisis Perbandingan Kinerja Keuangan Bank Aceh Sebelum dan Sesudah Konversi Syariah

2021 ◽  
Vol 4 (2) ◽  
pp. 288-300
Author(s):  
Budianto Budianto ◽  
Dara Angreka Soufyan
Keyword(s):  
Financial Performance ◽  
Risk Profile ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Return On Equity ◽  
Paired Sample ◽  
Normality Test ◽  
Capital Adequacy Ratio ◽  
Before And After ◽  
Composite Rating

This study aims to compare the financial performance before and after the conversion from conventional to sharia systems at PT. Aceh Sharia Bank. Measurement of financial performance using the RGEC (Risk Profile, GCG, Earnings, Capital) method, where, Risk Profile is measured by the ratio of Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR), GCG is measured using a composite rating, Earnings using Return On Assets (ROA) and Return On Equity (ROE), while Capital is measured by the Capital Adequacy Ratio (CAR). The observations in this study used published financial statements for the three-year period before conversion (2013-2015) and three years after conversion (2016-2018). Testing the data analysis used the Paired Sample T-Test on a paired sample, while the data normality test used Shapiro-Wilk and Wilcoxon. Based on the results of analysis and testing, it is concluded that there are differences in financial performance before and after conversion as measured by the ratio of NPF and ROA. Meanwhile, the financial performance as measured by the ratio of FDR, ROE, CAR and GCG did not show significant differences.

scholarly journals ANALISIS PENGARUH KINERJA KEUANGAN BANK TERHADAP PERTUMBUHAN LABA (STUDI PADA BANK SWASTA DEVISA DI PASAR MODAL INDONESIA PERIODE 2013-2017)

2020 ◽  
Vol 8 (1) ◽  
pp. 67
Author(s):  
Indah Kusumasari ◽  
Desta Rizky Kusuma
Keyword(s):  
Foreign Exchange ◽  
Financial Services ◽  
Capital Adequacy ◽  
Financial Reports ◽  
Operating Income ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Private Banks ◽  
Negative Effect ◽  
Profit Growth

The purpose of this study is to prove the Influence of Bank's Financial Performance on Profit Growth (Study on Foreign Exchange Private Banks in the Indonesian Capital Market for 2013-2017). The data used in this study were obtained from the Publication of Foreign Exchange Private Bank Financial Reports published in Financial Services Orientation with period 2013-2017. The total population of this study was 44 companies and the number of samples was 21 companies through the purposive sampling stage. The data analysis technique in this study uses panel data multiple regression analysis. Based on hypothesis testing using Partial Test (t), it concluded that Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) had no effect on the Growth of Profit, while Non-Performing Loans (NPL) and Operational Costs and Operating Income (BOPO) ) negative effect on Profit Growth (Growth).

scholarly journals The effect of foreign ownership on financial performance of banking companies listed on the Indonesia Stock Exchange (IDX)

2016 ◽  
Vol 18 (3) ◽  
pp. 381
Author(s):  
Agus Arman
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Capital Adequacy ◽  
Foreign Investors ◽  
Return On Equity ◽  
Other Hand ◽  
Capital Adequacy Ratio ◽  
Before And After ◽  
Domestic Banks

The Regulation of Bank Indonesia (PBI) 2000 which states that foreign investors are allowed to take control of ownership up to 99% of domestic banks in Indonesia has been in a long debate, especially by academics. Some studies prove that the existence of foreign ownership brings benefit, but on other hand, it does not bring any benefit. The purpose of this study is to provide evidence related to the effect of foreign own-ership on financial performance of banking companies listed on IDX measured by Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Return on Equity (ROE), and Non-Performing Loans (NPLs). The testing involved the samples of 14 banking issuers whose ownership was dominated by foreign investors. The data, 2 years before and after the presence of foreign ownership, were used to get the results related to the effect of foreign ownership on financial performance of banking com-panies in Indonesia. The results of this study show that there is a significant in-crease in LDR, there is an insignificant increase in CAR, there is an insignificant decrease in ROE, and there is a significant decrease in NPLs after the presence of foreign ownership on the banking companies listed on the Indonesia Stock Ex-change.

Analisis Pengaruh Kinerja Keuangan terhadap Pertumbuhan Laba pada Bank Umum Syariah di Indonesia

2021 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Zhanalia Fitrianisa ◽  
Siti Hidayati ◽  
Sugianto Sugianto
Keyword(s):  
Financial Performance ◽  
Financial Services ◽  
Commercial Banks ◽  
Operational Efficiency ◽  
Capital Adequacy ◽  
Sample Collection ◽  
Operating Income ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Profit Growth

AbstractIslamic banking, which is an important foundation in the movement of the country's economy, is required to have good financial performance by competing for the maximum profit. This is an implication of the demands of an increasingly advanced global economy. This study aims to analyze financial performance factors using capital, liquidity and operational efficiency variables on the profit growth of Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) for the period 2015 to 2019. This study uses a quantitative approach. The data used in this study is secondary data with a sample collection method using saturated sampling of 14 Islamic Commercial Banks. Data analysis in this study was carried out using panel data regression analysis with the E-Views version 10.0 program with a significance level of 5%. The results of this study indicate that capital (Capital Adequacy Ratio) has a negative effect on profit growth. In addition, liquidity (Financing Debt to Ratio) has a positive effect on profit growth. And the operational efficiency variable (Operational Expenses on Operating Income) has a negative effect on profit growth.AbstrakPerbankan syariah yang merupakan pondasi penting dalam pergerakan perekonomian negara, dituntut untuk memiliki kinerja keuangan yang baik dengan bersaing mendapatkan laba sebesar-besarnya. Hal ini merupakan implikasi dari adanya tuntutan perekonomian global yang semakin maju. Penelitian ini bertujuan untuk menganalisa faktor-faktor kinerja keuangan dengan menggunakan variabel permodalan, likuiditas dan efisiensi operasional terhadap pertumbuhan laba Bank Umum Syariah (BUS) yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2015 sampai 2019. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder dengan metode pengumpulan sampel menggunakan sampling jenuh terhadap 14 Bank Umum Syariah. Analisis data dalam penelitian ini dilakukan dengan menggunakan analisis regresi data panel dengan program E-Views versi 10.0 dengan taraf signifikansi 5%. Hasil dari penelitian ini menunjukkan bahwa permodalan (Capital Adequacy Ratio) berpengaruh negatif terhadap pertumbuhan laba. Selain itu, likuiditas (Financing Debt to Ratio) berpengaruh positif terhadap pertumbuhan laba. Dan variabel efisiensi operasional (Beban Operasional terhadap Pendapatan Operasional) berpengaruh negatif terhadap pertumbuhan laba.

scholarly journals Financing Type And Sustainability Reporting: Financial Performance As Mediating Variable

2020 ◽  
Vol 12 (1) ◽  
pp. 34-45
Author(s):  
Falikhatun Falikhatun ◽  
Salamah Wahyuni ◽  
Milananda Ainun Niswah ◽  
Afifah Oki Nilasakti
Keyword(s):  
Financial Performance ◽  
Sustainability Reporting ◽  
Capital Adequacy ◽  
The Other ◽  
Annual Reports ◽  
Islamic Banking ◽  
Performance Variable ◽  
Independent Variables ◽  
Capital Adequacy Ratio

The research aims to examine the effect of financing types on sustainability reporting with financial performance as a mediating variable. The independent variables in this research are Murabahah Musyarakah, and Mudharabah, while the mediating variable in this research is financial performance measured using Capital Adequacy Ratio (CAR) as a proxy. The Population of this research is Islamic Banking listed in statistical of Otoritas Jasa Keuangan Indonesia and published sustainability reporting and annual reports for the 2014-2017 period. The result of this study concluded that Financing Type proxied with Murabahah financing affects financial performance (CAR), and financial performance (CAR) also affects the Sustainability Reporting. The other proxies of financing type (Musyarakah and Mudharabah) do not affect financial performance. This study also concluded that financial performance variable mediates the effect of Financing type (Murabahah) on Sustainability Reporting. 

PENGARUH FAKTOR-FAKTOR INTERNAL PERBANKAN TERHADAP NON PERFORMING FINANCING PADA BANK UMUM SYARIAH

2019 ◽  
Vol 6 (2) ◽  
pp. 115-130
Author(s):  
Eka Ambara Harci Putranta ◽  
Lilik Ambarwati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Annual Reports ◽  
Regression Methods ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Independent Variable

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.

Impacts of Financial Integration in the Asia Economic Community on Competitiveness of the Commercial Banks in Vietnam

2018 ◽  
Vol 34 (4) ◽  
Author(s):  
Nguyen Cam Nhung
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Financial Integration ◽  
International Standards ◽  
Capital Adequacy ◽  
Viet Nam ◽  
Economic Community ◽  
Industrial Policies ◽  
Capital Adequacy Ratio ◽  
Internet Economy

This paper assesses the impacts of financial integration in the Asia Economic Community (AEC) on the capacity of finance and provision of financial services of Vietnamese commercial banks. In recent years, Vietnamese commercial banks have achieved some successes as reflected in the growth indicators of operation scales, charter capital and total assets. However, under the pressure of integration, the capital adequacy ratio (CAR) fell slightly in 2016 resulting from the applying of the CAR calculation method to commercial banks in accordance with the new regulations towards step by step approaching international standards. Compared to other countries in the AEC, the capacity of finance and provision of financial services of the Vietnamese commercial banks remains low. As a result, it is necessary to carry out synchronous and drastic measures in the coming time to enhance the competitiveness of the Vietnamese commercial banks. Keywords Competitiveness, financial integration, AEC, commercial bank, Vietnam References [1] UNCTAD, World Investment Report 2018: Investment and New Industrial Policies, June 2018.[2] Cục Đầu tư nước ngoài, “Tình hình thu hút Đầu tư nước ngoài 8 tháng năm 2018”, 2018, http://fia.mpi.gov.vn/tinbai/6045/Tinh-hinh-thu-hut-Dau-tu-nuoc-ngoai-8-thang-nam-2018.[3] Google and Temasek, “e-Conomy SEA Spotlight 2017: Unprecedented growth for Southeast Asia’s $50B internet economy, 2017”, 2017.[4] Tô Thị Thanh Trúc, “Khu vực tài chính Việt Nam trong bối cảnh hội nhập tài chính ASEAN”, Tạp chí Phát triển Khoa học và Công nghệ, 19 (2016) Q1, 2016.[5] Phạm Xuân Hoan, Nguyễn Cẩm Nhung, Nguyễn Bích Thủy, “Ngân hàng TMCP Ngoại thương Việt Nam: Chủ động đón AEC”, Tạp chí Kinh tế và Dự báo, Số 2 tháng 1/2016.[6] Phạm Xuân Hoan, Nguyễn Cẩm Nhung, Nguyễn Bích Thủy, “Khả năng thích ứng của các ngân hàng thương mại Việt Nam khi tham gia hội nhập AEC”, Tạp chí Tài chính, Kỳ 1 tháng 12/2015 (622).[7] Trần Thị Vân Anh, “Ngân hàng Việt Nam trong tiến trình gia nhập Cộng đồng Kinh tế ASEAN”, Tạp chí Khoa học Xã hội Việt Nam, 4 (2016) 101.[8] Nguyễn Thị Diễm Hiền, “Một số vấn đề về ngân hàng thương mại khi Việt Nam gia nhập Cộng đồng Kinh tế Asean”, Tạp chí Phát triển Khoa học và Công nghệ, 19 (2016) Q1, 2016.[9] Blattner N., “Competitiveness of Banks”, Journal of Financial Economics, N.21 (1992).[10] PwC Growth Markets Centre, The Future of ASEAN - Time to Act Financial Services, 2018.

Analysis of Factors Affecting Financial Performance of BUKU 3 Banks with Growth of Third Party Funds as Moderating Variable

2021 ◽  
Vol 8 (12) ◽  
pp. 686-694
Author(s):  
Rasmi Naibaho ◽  
Azhar Maksum ◽  
Rujiman .
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Capital Adequacy ◽  
Third Party ◽  
Operating Expense ◽  
Factors Affecting ◽  
Operating Income ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio ◽  
The Relationship

The purpose of this study was to determine and analyze the factors affecting financial performance of BUKU 3 banks with growth of third party funds as moderating variable. This study uses a causality research design. The population in this study is the Banking Service Industry Company which is all Banking Companies listed on the Indonesia Stock Exchange which consists of 46 Banks. The year of observation is 2010-2020. 12 Banking Companies that have met the requirements with 11 years of research in order to obtain 132 observations. In this research, the technical analysis used is panel data regression analysis technique. The results showed that capital adequacy ratio has no effect on financial performance. Operating expense to operating income has a negative effect on financial performance. Net interest margin has a positive effect on financial performance. Non performing loan has no effect on financial performance. Loan to funding ratio has no effect on financial performance. Minimum statutory reserve has no effect on financial performance. Female board of directors has no effect on financial performance. Third party funds cannot moderate the relationship between capital adequacy ratio and financial performance. Third party funds can moderate the relationship between operating expense to operating income on financial performance. Third party funds cannot moderate the relationship between net interest margin and financial performance. Third party funds cannot moderate the relationship between non performing loan and financial performance. Third party funds cannot moderate the relationship between loan to funding ratio and financial performance. Third party funds cannot moderate the relationship between minimum statutory reserve and financial performance. Third party funds can moderate the relationship between female board of directors and financial performance. Keywords: Financial Performance, Growth, Funds.

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