scholarly journals PENGARUH INFLASI, JAKARTA ISLAMIC INDEX, BAGI HASIL BANK SYARIAH TERHADAP INVESTASI REKSA DANA SYARIAH

Kinerja ◽  
2020 ◽  
Vol 2 (01) ◽  
pp. 113-121
Author(s):  
Elan Kurniawan
Keyword(s):  
Mutual Fund ◽  
Profit Sharing ◽  
Research Data ◽  
Estimation Methods ◽  
Significant Positive Effect ◽  
Normality Test ◽  
Panel Data Regression ◽  
Data Regression ◽  
Fund Investment ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence about the problems discussed, namely "Influence of Inflation, Jakarta Islamic Index, and Profit-Sharing of Islamic Banks on Sharia Mutual Investment". Investment is proxied by the Net Asset Value of Sharia Funds. Presentation and analysis of research data in 2013-2017, using descriptive statistical analysis, panel data regression models, data estimation methods namely Chow Test, classical assumption analysis using normality test, multicollinearity test, and hypothesis testing. Based on the results of the analysis of this research data, positive inflation has a significant positive effect on Sharia Mutual Fund Investment, the Jakarta Islamic Index has a significant positive effect on Sharia Mutual Fund Investment, while Sharia Bank Profit Sharing is also significantly negative on Sharia Mutual Fund Investment.  

scholarly journals Faktor-Faktor yang Mempengaruhi Kinerja Reksadana Syariah di Indonesia dan Malaysia

2021 ◽  
Vol 12 (2) ◽  
pp. 154-167
Author(s):  
Rifqi Muhammad ◽  
Imtinani Arifah ◽  
Peni Nugraheni
Keyword(s):  
Mutual Funds ◽  
Mutual Fund ◽  
Statistical Tests ◽  
Regression Method ◽  
Operational Performance ◽  
Significant Positive Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

The study aims to examine the effect of operational performance, age, and size of mutual fund, on the performance of Islamic mutual funds in Indonesia and Malaysia. The data used collected from the monthly reports of Islamic mutual funds for the period 2016-2018, and then analyzed using panel data regression method. The total number of data was 44 from Indonesia and 46 from Malaysia. The results of statistical tests show that the operational performance and size of Islamic mutual funds have no effect on the performance of Islamic mutual funds both in Indonesia and in Malaysia. Meanwhile, the age of mutual funds is proven to have a significant negative effect on the performance of Islamic mutual funds in Indonesia, but on the contrary it is identified as having a significant positive effect on the performance of Islamic mutual funds in Malaysia. Furthermore, this study did not find any significant differences between the performance of Islamic mutual funds in Indonesia and Malaysia

scholarly journals PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 14 (2) ◽  
pp. 417-427
Author(s):  
Eka Ridho Nur Rochmah ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Fixed Assets ◽  
Positive Effect

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

scholarly journals Effect of Liquidity, Profitability, and Sales Growth on Capital Structure (in Manufacturing Companies)

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Marlina Marlina ◽  
Dahlia Pinem ◽  
Nur Fatkhul Hidayat
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Microsoft Excel ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Positive Effect

Abstract - This research was conducted to examine the effect of liquidity, profitability and sales growth on capital structure. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. The technique of determining the sample using purposive sampling method. Selection of samples from 165 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 resulted in 33 companies being accepted. Data analysis was performed using Microsoft Excel 2013 and hypothesis testing in this research used Panel Data Regression Analysis with the E-Views 9.0 program and a significance level of 5%. The results of the test were obtained (1) the liquidity stated by CR has no significant effect on the capital structure. (2) profitability stated by ROE has a significant positive effect on capital structure, (3) sales growth stated by SG has no significant positive effect on capital structure. Keywords: liquidity, profitability, sales growth, capital structure

scholarly journals The Effects of Profitability, Leverage, and Liquidity on Financial Distress on Retail Companies Listed on Indonesian Stock Exchange

2020 ◽  
Vol 10 (1) ◽  
pp. 45
Author(s):  
Neneng Susanti ◽  
Ifa Latifa ◽  
Denok Sunarsi
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Random Effect ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Retail Company ◽  
Positive Effect

The study aims to find out the influence of profitability variables (Return On Assets), Leverage (Debt To Asset Ratio) and liquidity (Current Ratio) on Financial Distress on retail companies listed on the 2014-2018 period Indonesian Stock Exchange. The population of this study is the entire company contained on the Indonesian Stock Exchange listed retail company of the period 2014-2018. The research sample consists of 21 companies used by purposive sampling methods and taken that meet with criteria from predetermined research samples. The data analysis method used is panel data regression analysis (Random Effect) with a significance level of 5 percent. Based on the results of the research that has been conducted led to that, simultaneously Profitability, Leverage and Liquidity variables have an effect on Financial Distress. Partially variable Profitability has a significant positive effect on Financial Distress, Leverage variables have a significant positive effect on Financial Distress, and negatively significant negatively influential Liquidity variables on Financial Distress. The magnitude of the influence of Profitability, Leverage, and Liquidity on Financial Distress amounted to 98.87 percent, while the rest amounted to 1.13 percent was affected by other variables outside of research. 

scholarly journals Pengaruh Ukuran Perusahaan, Pro Fitabilitas dan Opini Audit Terhadap Audit Delay Pada Sektor Pertambangan dan Mineral di BEI 2013-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 106-115
Author(s):  
Annisa Annisa ◽  
Sisi Sartika
Keyword(s):  
Panel Data ◽  
Significant Positive Effect ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Mineral Sector ◽  
Significant Negative Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This research aims to test the company's size, profitability and audit opinion on audit delay in the mining and mineral sector in IDX. This study used samples in the mining and mineral sector in IDX 2013-2019. Based on purposive sampling, the number of mining and mineral companies used in the research sample is as many as 9 companies. Hypothetical testing using panel data regression using the E Views 8.0 program. The results showed that the size of the company had a significant positive effect on audit delay, profitability had no effect on audit delay and audit opinion had a significant negative effect on audit delay.

scholarly journals FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BAGI HASIL PADA BANK UMUM SYARIAH DI INDONESIA

2019 ◽  
Vol 11 (1) ◽  
pp. 9-15
Author(s):  
Sasma Aprilia ◽  
Dewa P. K Mahardika
Keyword(s):  
Sampling Technique ◽  
Research Unit ◽  
Profit Sharing ◽  
Capital Adequacy ◽  
Third Party ◽  
Unit Of Analysis ◽  
Panel Data Regression ◽  
Capital Adequacy Ratio ◽  
Data Regression ◽  
Positive Effect

This research is conducted to measure that the capital adequacy ratio, non performing financing, and third party fund give impacts on financing of profit sharing, either simultaneously or partially. This research is a causal descriptive verification research. Unit of analysis in this research is sharia banks in Indonesia. The research data were collected by purposive sampling technique which include 7 Islamic banking that have been running for six years, in the period of 2011-2016. This study uses panel data regression. The results showed that the capital adequacy ratio, non performing financing, and third party fund simultaneously give influence to the financing of profit sharing. Partially, the capital adequacy ratio and non-performing financing does not affect the financing of profit sharing. while third party fund deposits have a positive effect on the financing of profit sharing.

scholarly journals DETERMINAN PENGUNGKAPAN INFORMASI INKLUSI KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA

2021 ◽  
Vol 8 (2) ◽  
pp. 211
Author(s):  
Ahmad Shofiy Mubarok ◽  
Noven Suprayogi
Keyword(s):  
Commercial Banks ◽  
Information Disclosure ◽  
Quantitative Method ◽  
Social Activity ◽  
Financial Inclusion ◽  
Significant Positive Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh ukuran bank, reputasi, profitabilitas, aktivitas sosial terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019 secara parsial dan simultan. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi data panel menggunakan alat penelitian Eviews 10. Hasil penelitan ini menunjukkan bahwa secara parsial, variabel ukuran bank, reputasi, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan. sedangkan profitabilitas berpengaruh negatif signifikan terhadap pengungkapan informasi inklusi keuangan. Secara simultan, variabel ukuran bank, reputasi, profitabilitas, aktivitas sosial berpengaruh positif signifikan terhadap pengungkapan informasi inklusi keuangan pada bank umum syariah di Indonesia periode 2015-2019.  Kata Kunci: Ukuran bank, reputasi, profitabilitas, aktivitas sosial, pengungkapan informasi inklusi keuangan. ABSTRACTThis study aims to determine the effect of bank size, reputation, profitability, social activity on financial inclusion information disclosure of sharia commercial banks in Indonesia from 2015 to 2019 partially and simultaneously. This study uses a quantitative method with panel data regression analysis with Eviews 10. The results of this study indicate that partially, the variables of bank size, reputation, social activity have a significant positive effect on financial inclusion information disclosure. While profitability has a significant negative effect on financial inclusion information disclosure. Simultaneously, the variables of bank size, reputation, profitability, social activity have a significant positive effect on financial inclusion information disclosure of sharia commercial banks in Indonesia from 2015 to 2019.Keywords: bank size, reputation, profitability, social activity, financial inclusion information disclosure.

scholarly journals Determinan Nilai Perusahaan Pada Perusahaan Makanan Dan Minuman Di Bursa Efek Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 74-90
Author(s):  
Sylma Izzati Maldina ◽  
Jubaedah Nawir ◽  
Dahlia Br Pinem
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage ◽  
Sample Technique ◽  
Saturated Sample ◽  
Positive Effect

By using a quantitative study, this research aims to determine the effect of Liquidity, Leverage, and Profitability on Firm Value. This research used food and beverage companies on the Indonesia Stock Exchange for the 2016-2019 period as a population and all companies listed in same sector with an observation period of four years as a sample because the sample technique used is a saturated sample, so that all 30 companies are obtained for the 2016-2019 period as a sample data. This research is tested through E-Views 11 using Panel Data Regression Analysis Method with a significance level of 5%. The results of this study are there is no significant effect between Liquidity and Firm Value, there is a significant positive effect between Leverage and Firm Value, there is a significant positive effect between Profitability and Firm Value.

scholarly journals THE FACTORS THAT AFFECT ZIS FUNDRAISING ON ZAKAT MANAGEMENT ORGANIZATION IN 2016-2019

2021 ◽  
Vol 8 (5) ◽  
pp. 559
Author(s):  
Dwi Rizka Rahmawati ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Panel Data ◽  
Accounting Standards ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Contribution Margin ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

ABSTRAKStudi ini bertujuan untuk menganalisis pengaruh penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS oleh OPZ pada tahun 2016-2019. Studi ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel dengan pengambilan sampel menggunakan purposive sampling. Penelitian ini menemukan bahwa secara parsial, pengaruh penerapan PSAK 109 pada laporan keuangan terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif tidak signifikan. Pengaruh penyaluran dana ZIS terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif signifikan. Pengaruh rasio penggunaan dana amil dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS ole OPZ berpengaruh negatif tidak signifikan. Sedangkan secara simultan, penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil berpengaruh secara signifikan terhadap penghimpunan dana ZIS oleh OPZ tahun 2016-2019. Penelitian ini diharapkan bisa meningkatkan kinerja amil dan bisa lebih menerapkan standar akuntansi dalam pencatatan keuangannya. Bagi regulator bisa digunakan sebagai acuan dalam menetapkan besaran bagian dana amil.Kata Kunci: PSAK 109, Penghimpunan Dana ZIS, Penyaluran Dana ZIS, Rasio Dana Amil ABSTRACTThe purpose of this study is to analyze the effect of the application of PSAK 109 on financial statements, the distribution of ZIS funds, the ratio of the use of amil funds, and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ in 2016-2019. This study uses a quantitative approach with panel data regression with purposive sampling. This study found that partially the effect of the application of PSAK 109 on the financial statements on the ZIS fundraising by OPZ has positive effect but insignificant. The effect of the distribution of ZIS funds on the ZIS fundraising by OPZ has a significant positive effect. The effect of the ratio of the use of amil funds and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ has a negative effect and insignificant. Yet, simultaneously, the application of PSAK 109 in financial statements, distribution of ZIS funds, ratio of use of amil funds, and ratio of contribution margin of amil funds significantly affects the ZIS fundraising by OPZ in 2016-2019. This research is expected to improve the performance of amil and the amil is able to better apply accounting standards in their financial records. For regulators, this can be used as a reference in determining the portion of fund for the amil.Keywords: PSAK 109, ZIS Fundraising, Distribution of ZIS Funds, Amil Fund Ratio

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA

2021 ◽  
Vol 8 (1) ◽  
pp. 76
Author(s):  
Rolista Dwi Oktavia ◽  
Nisful Laila
Keyword(s):  
Panel Data ◽  
Financial Reporting ◽  
Commercial Banks ◽  
The Internet ◽  
Significant Positive Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Regression Techniques ◽  
Positive Effect

ABSTRAKTujuan dari penelitian ini untuk mengetahui pengaruh ukuran bank, profitabilitas, leverage, likuiditas terhadap internet financial reporting pada bank umum syariah di Indonesia secara parsial dan simultan. Menggunakan pendekatan kuantitatif dengan teknik regresi data panel. Serta pupulasi yang digunakan ialah Bank Umum Syariah di Indonesia. Dengan penilaian internet financial reporting menggunakan 45 indikator. Hasil yang didapatkan menunjukkan secara parsial ukuran bank, profitabilitas, leverage, berpengaruh positif signifikan, sedangkan likuiditas berpengaruh negatif signifikan terhadap internet financial reporting. Secara simultan ukuran bank, profitabilitas, leverage, likuiditas berpengaruh positif signifikan terhadap internet financial reporting pada bank umum syariah di Indonesia.Kata Kunci: Ukuran bank, profitabilitas, leverage, likuiditas, internet financial reporting. ABSTRACTThe purpose of this study is to determine the effect of bank size, profitability, leverage, liquidity on internet financial reporting of sharia commercial banks in Indonesia partially and simultaneously. Using a quantitative approach with panel data regression techniques. As well as the population used is Sharia Commercial Banks in Indonesia. The internet financial reporting assessment uses 45 indicators. The results obtained show that partially bank size, profitability, leverage, have a significant positive effect, while liquidity has a significant negative effect on internet financial reporting. Simultaneously, bank size, profitability, leverage, liquidity have a significant positive effect on internet financial reporting at sharia commercial banks in Indonesia.Keywords: Bank size, profitability, leverage, liquidity, internet financial reporting.ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA

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