scholarly journals Pengaruh Deposits, BOPO Dan NIM Terhadap Profit Distribution Management Pada Bank Umum Syariah Yang Terdaftar di JII Periode 2011-2014

2019 ◽  
Vol 1 (01) ◽  
pp. 13-28
Author(s):  
Indri Dwidya Nurmalawaty Wat ◽  
Icih Icih ◽  
Sri Mulyati
Keyword(s):  
Total Sample ◽  
Regression Method ◽  
Islamic Banks ◽  
Distribution Management ◽  
Factors Affecting ◽  
Profit Distribution ◽  
Independent Variables ◽  
Multiple Regression Method ◽  
Negative Effect ◽  
Period Data

This study aimed to analyze the factors affecting the Profit Distribution Management at Commercial Bank of sharia (BUS) in Indonesia. The dependent variable used in this study is Profit Distribution Management. Independent variables used in this study, among others Deposits, BOPO and NIM. This study used a sample of Islamic banks listed in the Jakarta Islamic Index (JII) in the 2011-2014 period. Data were collected using the technique purposive sampling. The total sample used in this study were 8 Islamic Banks. Data analysis was performed with the classical assumption and hypothesis testing with multiple regression method. Results from this study showed that the variables Deposits and BOPO significantly negative effect on the Profit Distribution Management, while the NIM variables do not significantly affect the distribution Profit Managemen.

scholarly journals Factors Affecting Profit Distribution Management in Sharia Banks in Indonesia

2019 ◽  
Author(s):  
Rimi Gusliana Mais ◽  
Hendrawati . ◽  
Herry Eka Putra
Keyword(s):  
Financial Services ◽  
Hypothesis Test ◽  
Capital Adequacy ◽  
Third Party ◽  
Islamic Banks ◽  
Distribution Management ◽  
Factors Affecting ◽  
Profit Distribution ◽  
Capital Adequacy Ratio ◽  
Data Collection Technique

This study aims to determine the effect of Capital Adequacy Ratio, Effectiveness of Third Party Funds and Risk of Financing on Distribution Management Profit in Islamic Banks in Indonesia in 2013-2017. The strategy used is associative causal. This type of research is quantitative. The data of this study are secondary. The population of this study is Islamic banks in Indonesia that have been officially registered in the Financial Services Authority (OJK) from 2013 to 2017. The research sample is determined by purposive sampling method, so that the number of samples, there are 10 Islamic banks. The data collection technique used is the documentation obtained through the from each bank sample. The research method used is multiple regression analysis, descriptive statistical analysis, classic assumption test and hypothesis test. The data processing tool used is Eviews 9.0 software with panel data regression method. The results of this study are (1) Capital Adequacy Ratio has an effect on Profit Distribution Management, (2) Effectiveness of Third Party Funds does not affect the Distribution ManagementProfit,(3)FinancingRiskhasaneffectonProfitDistributionManagement.

scholarly journals Profit Distribution Management Determinant (Empirical Study in Indonesian Sharia Banks)

2019 ◽  
Vol 5 (3) ◽  
Author(s):  
Ardiani Ika Sulistyawati ◽  
Aristi Aprilia Asmaraputri ◽  
Aprih Santoso
Keyword(s):  
Data Analysis ◽  
Financial Risk ◽  
Sampling Method ◽  
Hypothesis Test ◽  
Third Party ◽  
Research Use ◽  
Distribution Management ◽  
Factors Affecting ◽  
Profit Distribution ◽  
Risk Investment

The purpose of this research is to know the factors affecting to profit distribution management of Sharia Banks in Indonesia on the period 2013 until 2016. Variabel dependent of this research is profit distribution management. While the independen of this research is capital adequancy, effectiviness of third party funds, financial risk, gross domestic of product growth, propotion of investment financial, proportion of third party funds, loss of earning assets, age of bank, BOPO, Bi-rate. This research use sharia banks which registered in Bank Indonesia on 2013 until 2016 period. Collecting data of this research use purposive sampling method. The test data analysis use classic assumption test, hypothesis test, and data analysis of multiple regression. The result of the hypothesis test is that capital adequancy, effectiveness of third party funds, financial risk, loss of earning assets, BOPO and Bi rate have no effect to profit distribution management. While gross domestic of product growth, proportion of investment, proportion of third party funds and age of bank have the effect of profit distriburion management. Keywords : Profit, Financial, Risk, Investment

scholarly journals ANALYSIS OF FACTORS AFFECTING THE PRICE FLUCTUATION OF CAYENNE PEPPER IN MALANG REGENCY

2021 ◽  
Vol 5 (1) ◽  
pp. 19-26
Author(s):  
Nurul Laili ◽  
Sri Hindarti ◽  
Dwi Susilowati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Commodity Prices ◽  
Secondary Data ◽  
Regression Method ◽  
Linear Regression Method ◽  
Factors Affecting ◽  
Independent Variables ◽  
Multiple Linear Regression Method

 This study aims to 1) Analyze the pattern of changes in commodity prices for spanish pepper in Malang District. 2) Analyzing the factors that influence fluctuations in the price of spanish pepper in Malang District. The research method used is quantitative method that uses secondary data in the form of time series obtained from several related agencies, namely the Central Statistics Agency of Malang District, Department of Industry and Trade, and Department of food crops, horticulture, and plantation in Malang District. Analysis of the data used is multiple linear regression with the dependent variable is the price at the consumer level from 2009-2018, while the independent variables use the data of the price of spanish pepper at the producer level, the amount of production, and the amount of consumption from 2009-2018. The study found that: 1) The development of the price of spanish pepper had a trend that tended to increase during the last 10 years. 2) From the results of data processing using multiple linear regression method with Eviews 9.0 application, it is found that the factor that significantly influences changes in the price of spanish pepper is the price at the producer level, while the amount of production of spanish pepper and the number of requests does not significantly affect the change in spanish pepper prices in Malang District. 

scholarly journals Factors affecting net interest margin of joint-stock commercial banks in Vietnam

2017 ◽  
Vol 24 (01) ◽  
pp. 92-103
Author(s):  
An Pham Hoang ◽  
Loan Vo Thi Kim
Keyword(s):  
Commercial Banks ◽  
Secondary Data ◽  
Regression Method ◽  
Factors Affecting ◽  
Managerial Efficiency ◽  
Net Interest Margin ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Interest Margin

This study analyzes factors affecting net interest margin of joint-stock commercial banks in Vietnam. The paper uses the secondary data of 26 banks with 182 observations for the period of 2008–2014 and applies the panel data regression method. The empirical results indicate that lending scale, credit risk, capitalization, and in-terest rate have positive impacts on net interest margin. In contrast, managerial efficiency has a negative effect on net interest margin. However, bank size and loan to deposit ratio are statistically insig-nificant to net interest margin.

scholarly journals PENGARUH PAJAK, SUBSIDI DAN ZIS TERHADAP PENURUNAN KEMISKINAN DI INDONESIA

Media Ekonomi ◽  
2013 ◽  
Vol 22 (2) ◽  
pp. 123
Author(s):  
Hikmathiar Ramadhan ◽  
Tatik Mariyanti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Regression Method ◽  
The State ◽  
Independent Variables ◽  
Multiple Regression Method ◽  
The Relationship

<p>This paper discusses the analysis of the effect of taxes and subsidies and ZIS (Zsakat, Infaq and Sedekah) to the reduction of poverty in Indonesia in the period 1994 to 2013. The variables used in include taxes, subsidies, ZIS and poverty of the State of Indonesia. The method used in this thesis is a multiple regression method along with the classical assumptions. This study aims to determine the relationship between variables taxes, subsidies and ZIS against poverty. In addition, this study also aims to look at the variables which play a role in reducing poverty. The results using multiple regression analysis, it appears that all the independent variables are not significant and have adjusted R-square is nice. Next to the classical assumption test, based on the results of research there is a violation of classical assumptions in this research is the Normality.</p>

scholarly journals Hubungan Book Tax Difference Terhadap Tax Avoidance dengan Manajemen Laba sebagai Variabel Moderasi

2020 ◽  
Vol 7 (02) ◽  
pp. 203-218
Author(s):  
Dimas Prihandana Jati ◽  
Etty Murwaningsari
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Total Sample ◽  
Jel Classification ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Negative Effect ◽  
Deferred Tax

ABSTRACT        This research was conducted with the aim to examine the relationship between book tax with the tax avoidance. This study seeks to examine the items in the financial statements which are a proxy of the book tax difference that is closely related to the existence of indications of tax avoidance by the company. This study also uses moderation variables in the form of earnings management and control variables namely company size, leverage, profitability and operational cash flow. The sample selection is done by purposive sampling method with a total sample of 49 companies listed on the Indonesia Stock Exchange (BEI) in the time span between 2016 - 2018. Test results from this study indicate that fixed assets and intangible assets didn’t have an effect towards tax avoidance. Sales growth have a positive effect on tax avoidance. Meanwhile deferred tax expense are known to have a negative effect on tax avoidance. The results of moderation of earnings management variables on 4 (four) independent variables in this study indicate that there is no significant probability value for the moderation of the four independent variables. ABSTRAK         Penelitian ini dilakukan dengan tujuan untuk menguji hubungan antara book tax dengan tax avoidance. Penelitian ini berupaya untuk menguji item-item dalam laporan keuangan yang merupakan proksi dari book tax difference yang berkaitan erat dengan adanya indikasi penghindaran pajak oleh perusahaan. Penelitian ini juga menggunakan variabel moderasi berupa variabel manajemen laba dan kontrol yaitu ukuran perusahaan, leverage, profitabilitas dan arus kas operasional. Pemilihan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel 49 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam rentang waktu antara tahun 2016 - 2018. Hasil penelitian ini menunjukkan bahwa aset tetap dan aset tidak berwujud tidak berpengaruh terhadap penghindaran pajak. Pertumbuhan penjualan berpengaruh positif terhadap penghindaran pajak. Sedangkan beban pajak tangguhan diketahui berpengaruh negatif terhadap penghindaran pajak. Hasil moderasi variabel manajemen laba pada 4 (empat) variabel independen dalam penelitian ini menunjukkan bahwa tidak adanya nilai probabilitas variabel yang signifikan untuk moderasi keempat variabel independen tersebut. JEL Classification : H26, M41

scholarly journals PENGARUH RISIKO PEMBIAYAAN DAN PROPORSI PEMBIAYAAN NON INVESTASI TERHADAP PROFIT DISTRIBUTION MANAGEMENT PERBANKAN SYARIAH

2017 ◽  
Vol 3 (2) ◽  
Author(s):  
Lia Dwi Martika
Keyword(s):  
Quantitative Method ◽  
Sampling Technique ◽  
Gulf Cooperation Council ◽  
Profit Sharing ◽  
Positive Influence ◽  
Islamic Banks ◽  
Test Results ◽  
Distribution Management ◽  
Profit Distribution ◽  
Investment Financing

ABSTRACTIslamic banks should be able to maintain the confidence of depositors to keep their funds in Islamic banks. One effort to do that is through the profit distribution management as well as possible so that depositors in Islamic banks keep their money in the bank. Profit Distribution Management (PDM) is an activity performed managers to manage the distribution of profits to fulfill responsibility of profit sharing Islamic banks to their depositors. The purpose of this research to analyze the influence of Risk Financing and Non Investment Financing Proportion toward Profit Distribution Management. This research was conducted in Islamic banks exist in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC). The sampling technique used was purposive sampling. Analysis of the data used is descriptive quantitative method and statistical analysis used panel data multiple regression with Eviews program. The test results showed risk financing significantly positive influence the profit distribution management. The results of hypothesis testing also found that the proportion of non-investment financing no significant effect on the profit distribution management in Islamic banks in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC).Keywords������� :���������� Risk Financing, Non Investment Financing Proportion, Profit Distribution Management, Islamic banks in Indonesia, Malaysia and GCC.

scholarly journals PENGARUH KINERJA SOSIAL DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN

2015 ◽  
Vol 12 (1) ◽  
pp. 72
Author(s):  
Ahmad Rosyid
Keyword(s):  
Financial Performance ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Social Performance ◽  
Regression Method ◽  
Performance Impact ◽  
Positive Direction ◽  
Independent Variables ◽  
Multiple Regression Method ◽  
Industry Sectors

This study aimed to examine the effect of social andenvironmental performance’s disclosure on financial performance incompanies listed on the Stock Exchange under energy, mining and infrastructure industry sectors during 2010- 2013.Using multiple regression method, the results show that environmental and social performance impact on the financial performance simultaneously while partially none of the independent variables affect the dependent variable. But the positive direction of their relationship is congruent with the theory. That is the better environmental and social performance then the better the financial performance

scholarly journals ANALISIS DETERMINAN AUDIT REPORT LAG

2018 ◽  
Vol 10 (1) ◽  
pp. 22-27
Author(s):  
Gilang Satrya Ramadhan ◽  
Majidah Majidah ◽  
Eddi Budiono
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Regression Method ◽  
Test Results ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Multiple Regression Method ◽  
Negative Effect ◽  
Positive Effect

The purpose of this research is to determine the effect of leverage, size of company, audit quality and accounting result simultaneously or partially to the audit report lag. The type of this research is descriptive verificative. The number of manufacturing companies in the Indonesia Stock Exchange (BEI) over the period of 2011-2015 are 143 companies, then obtained a sample of 110 by purposive sampling. Analysis of data is carried out using multiple regression method. The results showed variable leverage, size company, audit quality and accounting result can explain audit report lag 33.3%. Partial test results showed that leverage did not significantly affect, size company and accounting result have a significant negative effect and audit quality have a significant positive effect on audit report lag.

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