scholarly journals The Effect of Financial and Non-Financial Indicators on the Profitability of Islamic Commercial Banks in Indonesia

2021 ◽  
Vol 17 (1) ◽  
pp. 42-52
Author(s):  
Rafika Mardillasari ◽  
Sufyati HS ◽  
Ali Muktiyanto
Keyword(s):  
Market Share ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Financial Indicators ◽  
Return On Assets ◽  
Directional Effect ◽  
Significant Negative Effect ◽  
Negative Effect

This study aims to analyze the influence of financial indicators (CAR, FDR, BOPO, NIM, NPF) and non-financial (number of bank offices, market share, GCG, CSR) on profitability that is proxied by Return on Assets (ROA) of Islamic Banks in 2014 -2018. The data source used is secondary data from 2014-2018. Data analysis techniques used are descriptive analysis, multiple linear regression analysis and the classic assumption test. Findings. The results of the study are that CAR does not have a significant negative effect. FDR does not have a significant negative directional effect. BOPO has a significant negative effect. NIM has a positive positive significant effect. NPF has a significant negative effect. The number of bank offices has no significant positive effect. Market share does not have a significant negative directional effect. GCG does not have a significant negative effect. CSR has a significant negative effect.  The adjusted R2 value is 73.21% while the remaining 26.79% is influenced by other variables outside the study so the researcher should further add other variables.

scholarly journals Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia

Wahana ◽  
2021 ◽  
Vol 24 (2) ◽  
pp. 195-216
Author(s):  
Dwi Haryono Wiratno ◽  
Rahmawati Hanny Yustrianthe ◽  
Maria Purwantini ◽  
Ronowati Tjandra
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Return On Assets

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.

scholarly journals RASIO KEUANGAN DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 31
Author(s):  
Eva Lisnawati Sidabalok ◽  
Dwi Risma Deviyanti ◽  
Yoremia Lestari Ginting
Keyword(s):  
Coal Mining ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Debt Ratio ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect

The purpose of this study was to analyzed how much influence the return on assets (ROA), current ratio (CR), and debt ratio (DR) to the financial distress of coal mining companies listed in Indonesian Stock Exchange the period of 2010 – 2015. This study used secondary data obtained from IDX website with data collection method of purposive sampling then obtained 35 data sample research. Method of data analysis in this research is multiple linear regression analysis. Result of this research is return on assets (ROA) have significant positive effect to financial distress, current ratio (CR) has no positive significant effect on financialdistress, and debt ratio (DR) has a significant negative effect on financial distress of coal mining company. The results of this study obtained R square value of 0.869 which means the company’s financial distress condition can be predicted by using the four independent variabels.

scholarly journals RASIO KEUANGAN DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 31
Author(s):  
Eva Lisnawati Sidabalok ◽  
Dwi Risma Deviyanti ◽  
Yoremia Lestari Ginting
Keyword(s):  
Coal Mining ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Debt Ratio ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect

The purpose of this study was to analyzed how much influence the return on assets (ROA), current ratio (CR), and debt ratio (DR) to the financial distress of coal mining companies listed in Indonesian Stock Exchange the period of 2010 – 2015. This study used secondary data obtained from IDX website with data collection method of purposive sampling then obtained 35 data sample research. Method of data analysis in this research is multiple linear regression analysis. Result of this research is return on assets (ROA) have significant positive effect to financial distress, current ratio (CR) has no positive significant effect on financialdistress, and debt ratio (DR) has a significant negative effect on financial distress of coal mining company. The results of this study obtained R square value of 0.869 which means the company’s financial distress condition can be predicted by using the four independent variabels.

scholarly journals Pengaruh risiko usaha terhadap profitabilitas pada bank umum swasta nasional devisa

2020 ◽  
Vol 9 (2) ◽  
pp. 261
Author(s):  
Syania Dita Cahyani ◽  
Herizon Herizon
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purposes of this study are analyzes the simultaneously and partially effect of LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR to ROA in Bank Umum Swasta Nasional Devisa. The sample of this study consisted of four banks: Bank CIMB Niaga, Bank Permata, Bank Pan Indonesia, and Maybank. This study used secondary data taken from the financial statements of  Bank Umum Swasta Nasional Devisa. The bank period from the first quarter of 2013 to the second quarter of 2018. The technique of analyzing data is descriptive analysis and used linear regression analysis, F table, t table. The result of this study indicate that analyzing LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR simultaneously have a significant effect on ROA in Bank Umum Swasta Nasional Devisa. Partial LDR, IPR and APB have unsignificant negative effect on ROA in Bank Umum Swasta Nasional Devisa. NPL and IRR partially have unsignificant positive effect on ROA in Bank Umum Swasta Nasional Devisa. PDN and BOPO partially have significant negative effect on ROA in Bank Umum Swasta Nasional Devisa. FBIR partially has significant positive effect on ROA in Bank Umum Swasta Nasional Devisa.

scholarly journals PENGARUH HARGA EMAS DUNIA, NILAI TUKAR, INFLASI DAN PERTUMBUHAN EKONOMI TERHADAP RETURN SAHAM SEKTOR KEUANGAN DI INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Nadia Etri Ningsi ◽  
Idris Idris
Keyword(s):  
Economic Growth ◽  
Exchange Rates ◽  
Stock Returns ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Sector ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Significant Negative Effect ◽  
Negative Effect

The purpose of this study was to determine and analyze the effect of world gold prices, exchange rates, inflation and economic growth on stock returns in the financial sector in Indonesia. This study uses secondary data in the form of time series from 2005: Q1 to 2019: Q4. The data analysis method used in this research is Multiple Linear Regression analysis. The results of this study found that: Simultaneously, world gold prices, exchange rates, inflation and economic growth have a significant effect on stock returns in the financial sector in Indonesia. While partially obtained: (1) world gold price has no significant effect on stock returns in the financial sector in Indonesia, (2) Exchange rates have a significant negative effect on stock returns in the financial sector in Indonesia; (3) Inflation has a significant negative effect on stock returns in the financial sector in Indonesia; (4) Economic growth has a significant negative effect on stock returns in the financial sector in Indonesia.

scholarly journals ANALYSIS OF EFFECT OF CAPR, DAR, ROA AND SIZE ON TAX AVOIDANCE

2020 ◽  
Vol 1 (5) ◽  
pp. 706-718
Author(s):  
Adil Akbar ◽  
Hakiman Thamrin
Keyword(s):  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Comparative Approach ◽  
Company Size ◽  
Return On Assets ◽  
Cross Sectional ◽  
Significant Negative Effect ◽  
Negative Effect

This study aimed to identify the effect of the independent variable capital intensity (CAPR), return on assets (ROA), debt to asset ratio (DAR), and the size of the company (SIZE) on tax avoidance (CETR) as dependent variable. This study tested using multiple linear regression analysis with the SPSS 25 program with a causality and comparative approach using cross sectional data. The results of the study in 2015 showed that the capital intensity and debt to asset ratio does not affect on tax avoidance, while return on assets and company size have significant negative effect on tax avoidance. In 2017, showed that the capital intensity, debt to asset ratio, and company size does not affect on tax avoidance, while return on assets has a significant negative effect on tax avoidance. Hypothesis testing results indicate that the independent variables simultaneously in 2015 and 2017 affect the dependent variable.

scholarly journals Pengaruh Pendapatan dan Biaya Operasional terhadap Laba Bersih (studi kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di BEI periode 2012-2016).

2018 ◽  
Vol 5 (1) ◽  
pp. 19-33
Author(s):  
Gusganda Muria
Keyword(s):  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Net Income ◽  
Operational Cost ◽  
Chemical Company ◽  
Negative Effect ◽  
Chemical Companies

This study was conducted in Indonesia Stock Exchange. The phenomenon that occurs is that Net Income tends to decline during the period 2012-2016, which is coupled with the decrease in Revenue and increase in Operational Cost. The purpose of this study is to determine the effect of Revenue and Operational Cost on Net Income in Industry and Chemical Companies periode 2012-2016.This study uses descriptive analysis and verification with quantitative approach that is 11 industry and chemical company listed on the Stock Exchange data obtained are secondary data from the annual publication of financial statements consists of income over 5 years, ie the year 2012 to 2016. Technical analysis of data used is the technique of multiple linear regression analysis.               Based on the result of this study showed that thitung with ttabel is equal to 16,082 > 2,005, thitung is bigger than ttabel that mean as partially there are effect revenue to net income, and result of partial research of operational cost to net income show thitung with ttabel is equal to -10,999 < 2,052, thitung is lowwer than ttabel that also means as partially there are negative effect operational cost to net income.                The study result of the simultaneously shows the value of Fhitung with Ftabel is equal to 133,398 > 3,175, Fhitung is bigger than Ftabel that mean there are simultant influence of revenue and operational cost to net income. Keywords: Operational Cost, Revenue, Net Income.

scholarly journals Analisis Pengaruh Rasio Camels terhadap Pertumbuhan Laba pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

2012 ◽  
Vol 3 (2) ◽  
pp. 614
Author(s):  
Hidayatullah Hidayatullah ◽  
Roby Febrianto
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Reserve Requirement ◽  
Significant Negative Effect ◽  
Business Efficiency ◽  
Negative Effect ◽  
Official Site ◽  
Profit Growth

This study aims to analyze the influence of CAMELS method of profit growth in banking companies listed on stock exchanges of Indonesia. The methodology this research is t use purposive sampling, namely by taking a sample of 20 from a total of 30 banking companies listed on the Indonesia Stock Exchange. The type of data used are secondary data. Secondary data were obtained in the form of documentation of routine financial statements issued annually by competent parties contained in the Indonesia Capital Market Directory (ICMD) and the official site www.idx.co.id. This study tested the effect of CAR, NPLs, NIM, BO / PO, LDR, and the reserve requirement on profit growth at banks listed on the Indonesia Stock Exchange. Techniques of data analysis in this study using multiple linear regression analysis. F test results indicate that the variable CAR, NPLs, NIM, BO / PO, LDR, and the reserve requirement is jointly significant effect on the variable income changes. While partially by t-test, indicates that the variable has positive and significant CAR, NPLs and no significant negative effect, NIM has positive and insignificant, BO / PO and a significant negative effect, LDR has positive and significant, negative effect and the reserve requirement no significant effect on bank profit growth. The results also showed an adjusted R2 value of 18.3%. The limitations of this study is the sample data and the year that is used relatively little. The results of this study is expected to be taken into consideration for management to predict the growth of bank earnings and improve overall performance by improving business efficiency and credit portfolio without ignoring the precautionary principle.

scholarly journals ANALISIS PENGARUH SERTIFIKAT BANK INDONESIA (SBI), SERTIFIKAT BANK INDONESIA SYARIAH (SBIS), INFLASI DAN BI RATE TERHADAP PENYALURAN DANA KE SEKTOR UMKM OLEH PERBANKAN SYARIAH DI INDONESIA

2020 ◽  
Vol 7 (3) ◽  
pp. 499
Author(s):  
Wahyu Lailia Devi ◽  
Eko Fajar Cahyono
Keyword(s):  
Significant Influence ◽  
Financial Services ◽  
Positive Impact ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Conventional Banks ◽  
Business Sectors

This research was carried out on two banking sides, the first side was on the conventional side, and the second was on the sharia side. The conventional side was used to describe the influence of Bank Indonesia Certificates (SBI), inflation, and the BI Rate of Credit disbursed by Conventional Banks in Indonesia to small and medium business sectors (UMKM) in the 2011-2019 period. Meanwhile, the sharia side was used to explain the influence of Bank Indonesia Sharia Certificates (SBIS), inflation, and the BI Rate of Financing channeled by Islamic Banks in Indonesia to UMKM in the 2011-2019 period. The researcher employed a quantitative approach and analyzed the data using multiple linear regression analysis with two econometric models. Also, the data used in this study were secondary data obtained from official data from Bank Indonesia and the Financial Services Authority (OJK). The results of the conventional research partially show that Bank Indonesia Certificates (SBI) and inflation have a significant negative effect. In contrast, the BI variable Rate has a significant positive impact on UMKM credit in conventional banking. Simultaneously, it shows that there is a significant influence between the variables Bank Indonesia Certificate (SBI), inflation, and the BI Rate on lending to the UMKM sector in conventional banking. Furthermore, in terms of sharia, the results of the research partially explain that Bank Indonesia Sharia Certificates (SBIS) and BI Rate have a significant negative effect. In contrast, inflation has a significant positive impact on UMKM financing in Islamic banking. Simultaneously, it shows that there is a significant influence between the variables of Bank Indonesia Sharia Certificate (SBIS), inflation, and the BI Rate on the distribution of financing to the UMKM sector in Islamic banking.Keywords: SBI, SBIS, Inflation, BI Rate, and UMKM Financing

scholarly journals THE EFFECT OF MUDHARABAH, MURABAHAH AND INTEREST RATE FINANCING ON NET PROFIL IN BUKOPIN ISLAMIC BANKS THE PERIOD 2016-2019

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Wirman Wirman ◽  
Syifa Nurizkiana
Keyword(s):  
Interest Rate ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banks ◽  
Normality Test ◽  
Net Profit ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effectS of mudharabah, murabahah and interest rate financingon net profit of Bukopin Sharia Banks in the period of 2016- 2019 . This type of research is quantitativedescriptive using secondary data obtained from the Bukopin Sharia Bank's official website. This study usessaturated sampling in determining samples. The statistical method used is descriptive analysis, classicassumption test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test),multiple linear regression analysis, hypothesis testing (T test and f test) and the coefficient of determination.The results of this study shows partially mudharabah financing has a significant negative effect on netprofit, murabahah financing has a significant positive effect on net profit, and interest rate has no effecton net profit. While simultaneously mudharabah, murabahah and interest rate financing affect net profit.

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