scholarly journals ANALISIS PENGGUNAAN PEMBIAYAAN MUDHARABAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DI BANK UMUM SYARIAH PERIODE 2015-2018

2020 ◽  
Vol 7 (2) ◽  
pp. 71-76
Author(s):  
Heikal Muhammad Zakaria ◽  
Gusganda Suria Manda ◽  
Arif Rakhman
Keyword(s):  
Regression Analysis ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Data ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect

This study is aiming to determine the effect of mudharabah financing on the profitability (ROA) in Sharia Commercial Banks (BUS) for the 2015-2018 period, the effect of musyarakah financing on the profitability (ROA) on Sharia Commercial Banks (BUS) for the 2015-2018 period, and the effect of mudharabah and musyarakah financing on the profitability (ROA) in Sharia Commercial Banks (BUS) for the 2015-2018 period. This research is a type of associative research with a quantitative approach. This study  uses secondary data with the period of 2015-2018 observation. The data used is sourced from the Sharia Banking (SPS) and the Sharia Bank's annual financial statements from 2015 to 2018. The analysis used is multiple linear regression analysis. Data is processed using SPSS version 16. The results of the study show that mudharabah financing has a significant positive effect on the profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period. Musyarakah financing has a significant negative effect on profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period. Mudharabah financing and musyarakah financing have a positive significant effect on the profitability (ROA) of Sharia Commercial Banks (BUS) for the 2015-2018 period.

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 Kinerja Pembiayaan UMKM Terhadap Profitabilitas Bank Umum Syariah di Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 152-159
Author(s):  
Marwah Nur Al-Zauqi ◽  
Iwan Setiawan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Significant Positive Effect ◽  
Capital Adequacy Ratio ◽  
Positive Effect

This study aims to determine how MSME financing and Capital Adequacy affect the profits of Islamic commercial banks. This study uses a quantitative approach that analyze secondary data from statistic of Islamic Bank in Indonesia period 2016-2019.  The analysis used multiple linear regression analysis methods. Data processing uses eviews program. The results of this study indicate that MSME financing has a significant positive effect on Return on Asset. Capital Adequacy Ratio has a significant positive effect on Return on Asset. MSME financing and Capital Adequacy Ratio has a simultant effect to Return on Asset. The results of this study are expected to be a material consideration for Islamic commercial banks in providing MSME financing and maintaining capital adequacy.

scholarly journals PENGARUH DEVIDEND PER SHARE (DPS), EARNING PER SHARE (EPS) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERSERO YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017

2019 ◽  
Vol 7 (2) ◽  
pp. 159
Author(s):  
Novalia Selvi Br Parhusip ◽  
Raswan Udjang
Keyword(s):  
Regression Analysis ◽  
Stock Prices ◽  
Stock Price ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Margin ◽  
Significant Positive Effect ◽  
Net Profit ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyse the effects of Dividend Per Share, Earning Per Share and Net Profit Margin simultaneously and partially on stock price. This study was taken because there are still differences between the research study with each other. The method of purposive sampling was used in this sample of research. The sample of the research from twenty companies, only eleven are selected because the financial statement from each company are complete since 2013-2017.  The analysis method used is multiple linear regression analysis. By using regression analysis, this study provides evidence that Devidend per Share have significant positive effect on stock prices. Earning per Share have significant positive effect on stock prices. Net Profit Margin have significant negative effect on stock prices.

scholarly journals Determinants of Non Performing Financing (NPF) on Sharia Rural Banks (BPRS) in Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 341-353
Author(s):  
Muhammad Muhammad
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Independent Variables ◽  
Negative Effect ◽  
External Conditions ◽  
Independent Variable ◽  
Positive Effect ◽  
Good Risk

The purpose of this research is to find out and analyze the determinants of NPF on BPRS in Indonesia in 2011 -2017. The method which is used in this study is a multiple linear regression analysis with independent variables CAR, BPP, inflation, and GDP, while the dependent variable is NPF. The data in this study is secondary data for monthly time from January 2011 - December 2017. The results showed that the independent variables significantly influence NPF simultaneously. While partially CAR has a significant positive effect, BPP has a significant negative effect, inflation has no significant positive effect, and GDP has a significant positive effect on NPF. R2 value is 88.01%, this shows 88.01% variation of the NPF is explained by the independent variable and the remaining 11.99% is explained by other variables outside the model. BPRS needs to carry out good risk management by having to be more sensitive to internal conditions and external conditions of the bank because these conditions can be used as determinants of the type of financing and policies that will be used by the BPRS, so as to control the level of NPF at a reasonable level. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis factor penentu NPF pada BPRS di Indonesia padatahun 2011-2017. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan variable bebas CAR, BPP, inflasi, dan PDB, sedangkan variable terikatnya adalah NPF. Data dalam penelitian ini adalah data sekunder untuk waktu bulanan dariJanuari 2011 - Desember 2017. Hasilpenelitian menunjukkan bahwa variable independen secara signifikan mempengaruhi NPF secara bersamaa Sementara sebagian CAR memiliki efek positif yang signifikan, BPP memiliki efek negatif yang signifikan, inflasi tidak memiliki efek positif yang signifikan, dan PDB memilikiefekpositif yang signifikanterhadap NPF. Nilai R2 adalah 88,01%, inimenunjukkanvariasi NPF 88,01% dijelaskan oleh variable independen dan sisanya 11,99% dijelaskan oleh variabel lain di luar model. BPRS perlu melakukan manajemen risiko yang baik dengan harus lebih peka terhadap kondisi internal dan kondisi eksternal bank karena kondisi ini dapat digunakan sebagai penentu jenis pembiayaan dan kebijakan yang akan digunakan oleh BPRS, sehingga dapat mengendalikan tingkat NPF pada tingkat yang wajar.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI BID-ASK SPREAD PADA PERUSAHAAN MANUFAKTUR

2016 ◽  
Vol 4 (2) ◽  
pp. 85 ◽  
Author(s):  
Adistie Nucke Arista Dewi ◽  
Indri Kartika
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Returns ◽  
Stock Price ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Bid Ask Spread ◽  
Negative Effect ◽  
Positive Effect

The amount of information asymmetry faced by dealers will be reflected in the spread. Dealers will try to maintain the bid-ask spreads are optimal, so the need to determine the factors that affect the bid- ask spread . This study aimed to analyze the effect of stock returns, trading volume, variants of stock returns and stock prices to bid-ask spread stock . The population in this study are manufacturing companies that publish financial statements in the period 2010-2012 . The samples with purposive sampling, to obtain the 61 companies . From the data obtained were processed and analyzed using SPSS 19 o’clock, by means of multiple linear regression analysis. Multiple linear regression analysis was preceded with the classical assumption. The results showed that the first, the stock return significant negative effect on the bid- ask spread stock. Second, the volume of stock trading is not a significant positive effect on the bid- ask spread stock . Third, the stock price significant negative effect on the bid- ask spread stock. Fourth, variant stock returns are not significant positive effect terdahap stock bid-ask spread. Future studies could add other variables that stock price fluctuations (volatility) in the given period. Predicted volatility can affect the bid- ask spread stocks as investors memilliki enough information about the investment that not only perform certain transactions on the stock .

scholarly journals PENGARUH RASIO PROFITABILITAS DAN ASSET GROWTH TERHADAP NET INCOME PADA KLUB SEPAK BOLA ARSENAL FC

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Karjiman Rahim ◽  
Ahmad Subaki ◽  
Sumardi Sumardi
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Net Income ◽  
Return On Assets ◽  
Analysis Techniques ◽  
Negative Effect ◽  
Asset Growth ◽  
Positive Effect

Abstract: This study aims to determine how the influence of return on assets, assets growth on net income. The data was obtained from the financial statements of the Arsenal FC football club which was published on the Arsenal FC soccer club website during the quarter of 2003 to the quarter of 2017 and processed using SPSS 25 software. The processing and data analysis techniques used in this study is data multiple linear regression analysis,The results of this study indicate that return on assets is partial and significantly positive effect on net income. Assets growth has a partial and significantly negative effect on net income). Keywords; Return on Assets, Assets Growth, Net Income, FC Arsenal. Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh return on assets, assets growth terhadap net income. Metode yang digunakan dalam penelitian adalah metode deskriptif dengan pendekatan metode studi kasus. Data diperoleh dari laporan keuangan klub sepakbola Arsenal FC yang publikasi dari situs klub sepakbola Arsenal FC selama triwulan tahun 2003 sampai triwulan dengan 2017 dan diolah menggunakan software SPSS 25. Teknik pengolahan dan analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Hasil dari penelitian ini menunjukkan bahwa return on assets berpengaruh positif secara parsial dan signifikan terhadap net income. Assets growth berpengaruh negatif secara parsial dan signifikan terhadap net income. Kata kunci: Return on Assets, Assets Growth, Net Income, Arsenal FC.

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

scholarly journals Pengaruh Suku Bunga, Loan to Deposit Ratio (LDR) dan Pertumbuhan Kredit terhadap Inflasi di Indonesia

Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (3) ◽  
pp. 557
Author(s):  
Putri Yeni ◽  
Syamsul Amar ◽  
Alpon Satrianto
Keyword(s):  
Time Series ◽  
Regression Analysis ◽  
Interest Rate ◽  
Interest Rates ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Credit Growth ◽  
Descriptive Research ◽  
Positive Effect

This study aims to analyze the influence of interest rates, Loan to Deposit Ratio (LDR) and credit growth to inflation in Indonesia. This type of research is descriptive research and uses secondary data in the form of time-series from 2007 to 2016 using the method of multiple linear regression analysis. The results of this study indicate that interest rates have a significant and positive effect on inflation in Indonesia. The Loan to Deposit Ratio (LDR) has a significant and positive effect on inflation in Indonesia. Credit growth has a significant and positive effect on inflation in Indonesia. Based on the results of this study it can be concluded that there is a significant influence between interest rates, Loan to Deposit Ratio (LDR) and credit growth to inflation in Indonesia. Keyword: Inflation, Interest Rate, Loan to Deposit Ratio (LDR), Credit Growth

scholarly journals PENGARUH INFLASI DAN KURS TERHADAP UJRAH DALAM PEMBIAYAAN MUSYARAKAH MUTANAQISAH PADA PT. BANK MUAMALAT INDONESIA, TBK CABANG PEMATANGSIANTAR

2015 ◽  
Vol 1 (1) ◽  
pp. 86
Author(s):  
Nuri Aslami
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Linear Regression Analysis ◽  
Field Research ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
Qualitative Approaches ◽  
Independent Variable

<p>This study aims to determine how the effects of inflation and exchange rate against <em>ujrah</em>, <em>musyarakah</em>, <em>mutanaqisah</em> PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. This research is a field research using quantitative and qualitative approaches. The data used are secondary data, ie., data obtained from the Central Statistics Agency report, Report of Bank Indonesia, and the financial statements of PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. The data were processed using SPSS 16. The analysis used is multiple linear regression analysis. The results showed that the inflation and the exchange rate (the independent variable) affects <em>ujrah</em> in <em>Musharaka</em>h financing <em>mutanaqisah</em> (dependent variable). The independent variables in this study could explain the change by 3.4% and the rest (96.6%) is explained by other variables beyond the variables used. Partially, the level of significant 5% and t <sub>table</sub> of 2034, inflation and exchange rate does not significantly affect the <em>Musharakah</em> financing <em>ujrah</em> <em>mutanaqisah</em>. This is demonstrated by the t <sub>value</sub> inflation of 0. 489 and t<sub>exchange</sub> rate of 0899.</p>

scholarly journals Ukuran Dewan Direksi, Aktivitas Komite Audit Dan Ukuran Komite Audit Terhadap Manajemen Laba

2021 ◽  
Vol 5 (1) ◽  
pp. 89-103
Author(s):  
Mei Rinta
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Board Of Director ◽  
Negative Effect ◽  
Board Directors

In accordance with the agency theory that management is responsible to the owner, so he will try to keep the performance of financial statements is always good and will act opportunistically to manage earnings if the performance of financial statements shows a decline. Therefore, the role of the board of director and audit committee is needed to protect the interests of the owner and manager. This study aims to investigate the effect of board of directors size, audit committee activities and the size of the audit committee on earnings management. This study uses a quantitative approach using secondary data from 322 samples of companies in the manufacturing sector during the period 2015-2017. The data collected was tested using multiple linear regression analysis techniques. This study produces findings that the size of the board directors have an insignificant negative effect on earnings management, the activities of the audit committee have a significant negative effect on earnings management and the size of the audit committee have an insignificant positive effect on earnings management. Keywords: Board Directors Size, Audit Committee Activities, Audit Committee Size, Earnings Management.

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