Faktor Internal dan Eksternal Perbankan Syariah yang Mempengaruhi Tindakan Perataan Laba

The purpose of this study is to find out and analyze internal factors and external factors of Islamic banking which can affect the practice of income smoothing. This research was conducted at sharia commercial banks in Indonesia for the period 2013 to 2017. The population in this study amounted to 11 Islamic Commercial Banks. After sampling technique using a purposive sampling method, 10 Islamic banks were obtained which will be used as samples in the study. Whereas to see the influence of the independent variables on the dependent variable used panel data regression analysis method. Based on the results of the study it is known that simultaneously, profitability (earnings before tax and provisions), the amount of financing, Non-Performing Financing, Good Corporate Governance (the existence of the Sharia Supervisory Board), Gross Domestic Product, and the inflation rate affect income smoothing. While partially, only the variable profitability (earnings before tax and provisions), the amount of financing, and Non-Performing Financing that influence the practice of income smoothing in Islamic banking in Indonesia.

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Pengaruh Faktor Internal dan Faktor Eksternal terhadap Perataan Laba Bank Umum Syariah Indonesia Periode 2014-2018

Journal of Applied Islamic Economics and Finance ◽

10.35313/jaief.v1i2.2482 ◽

2021 ◽

Vol 1 (2) ◽

pp. 511-523

Author(s):

Setiawati Indah Gempita ◽

Leni Nur Pratiwi ◽

Lili Masli

Keyword(s):

Commercial Banks ◽

Audit Committee ◽

Secondary Data ◽

Income Smoothing ◽

Capital Adequacy ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Capital Adequacy Ratio ◽

Data Regression ◽

Internal And External Factors

This study aims to see the effect of Total Financing (TF), Non Performing Financing (NPF), Earnings Before Taxes and Provision (EBTP), Good Corporate Governance (GCG) proxied by the Audit Committee, Capital Adequacy Ratio (CAR), BI rate. and Inflation on Income Smoothing at Islamic Commercial Banks (BUS) for the period 2014-2018. This research is a quantitative study, the selection was by purposive sampling method. The data used are secondary data. The data analysis method uses panel data regression analysis using the Eviews10 program tool. The data population in this study were 12 Islamic commercial banks in Indonesia which will be sampled in the study. The results of this study indicate that simultaneously internal and external factors have a significant effect on income smoothing. Partially the NPF, EBTP, GCG, CAR variables have a significant effect on income smoothing, while TF, BI rate and the inflation rate do not have a significant effect on income smoothing.

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ANALISIS PENGARUH HARGA EMAS, MARGIN, INFLASI DAN KURS DOLLAR TERHADAP PEMBIAYAAN MURABAHAH EMAS DI PERBANKAN SYARIAH INDONESIA PERIODE APRIL 2015-AGUSTUS 2019

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol7iss20203pp610-622 ◽

2020 ◽

Vol 7 (3) ◽

pp. 610

Author(s):

Ilyas Chaidir Rahmansyah ◽

Lina Nugraha Rani

Keyword(s):

Financial Services ◽

Commercial Banks ◽

Secondary Data ◽

Sampling Technique ◽

Islamic Banking ◽

Independent Variables ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

The Relationship

This research employed a quantitative approach to investigate the relationship between dependent and independent variables and to test the hypotheses. The data utilized in this research were secondary data from the official website of Bank Indonesia (BI), the Financial Services Authority (OJK), the Central Statistics Agency (BPS), gold price providers in Indonesia, and monthly BUS & UUS bank statements in Indonesia. The population in this study consisted of 14 BUS and 20 UUS which registered on the Financial Services Authority. This research used a sampling technique using predetermined criteria so that a sample of 4 BUS and 1 UUS were obtained from April 2015 to August 2019. Moreover, the analysis technique employed in this research was panel data regression with EViews 9 statistical tools. The results of this research describe that the price of gold, inflation and the exchange rate of the dollar do not have a significant impact on the financing of Murabahah Gold, but margin have a significant impact and negative correlated with Murabahah Gold in Islamic banking in Indonesia, especially among Islamic Commercial Banks and Sharia Business Units.Keywords: Gold Prices, Inflation, Dollar Exchange, Murabahah Gold, Islamic Banking

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PENGARUH DEWAN KOMISARIS, DEWAN PENGAWAS SYARIAH (DPS) DAN DIREKSI TERHADAP KINERJA MAQASID SYARIAH

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v4i2.1698 ◽

2019 ◽

Vol 4 (2) ◽

Author(s):

Gista Rismayani ◽

Ulfa Luthfia Nanda

Keyword(s):

Board Of Directors ◽

Supervisory Board ◽

Sampling Technique ◽

Islamic Banking ◽

Factors Affecting ◽

Panel Data Regression ◽

Data Regression ◽

Islamic Financial Institutions ◽

Study Population ◽

Board Performance

Sharia Maqasid Performance is the result described from a conceptual framework based on sharia maqasid theory. A maqasid sharia performance should be an effort for Islamic financial institutions to establish a goal that not only profit-oriented but also falah. This study aims to identify factors affecting the sharia maqasid performance of Islamic banking in Indonesia. The dependent variable used in this study is sharia maqasid performance and the independent variables in this study areboard of commissioners performance,� Sharia Supervisory Board Performance, and� board of directors performance. The study population is sharia� banking registered in Bank Indonesia. Using purposive sampling technique obtained 7 islamic banking which become object in this research.The data analysis using panel data regression by Eviews 9. The results indicates that the variables of board of commissioners performance, sharia board performance. and board of directors performance have no significant effect toward the Sharia Maqasid Performance.

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Risk Determinant of Musharakah Financing: A Study in Indonesia

ACRN Journal of Finance and Risk Perspectives ◽

10.35944/jofrp.2020.9.1.004 ◽

2020 ◽

Vol 9 (1) ◽

pp. 45-56

Author(s):

Rosmini Ramli ◽

Dian Masyita ◽

Mokhamad Anwar

Keyword(s):

Commercial Banks ◽

Quantitative Method ◽

External Factors ◽

Islamic Banking ◽

Internal Factors ◽

Financial Ratio ◽

Panel Data Regression ◽

Data Regression ◽

Ratio Data ◽

Internal And External Factors

The purpose of this paper is to find out the influence of internal and external factors on the risk of musharaka financing of Islamic Commercial Banks in Indonesia. Financing risks in previous Islamic banking studies focus more on overall financing risks involving internal and external aspects, both separately and jointly. There have been no studies that examine the internal and external aspects of sharia commercial banks on financing risks, especially in the musharakah contract. This study will complement the literature on the aforementioned issue. This study uses a quantitative method with panel data regression analysis. The data used is quarter financial ratio data from all Sharia Commercial Banks in Indonesia for the period 2012-2017. The results of the study show that bank internal factors predominantly influence the risk of musharakah financing. Whereas on external factors, only GDP growth has a significant effect.

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Pengaruh Kualitas Pengungkapan Good Corporate Governance, Leverage dan Firm Size terhadap Profitabilitas pada Bank Umum Syariah di Indonesia dan Malaysia

MBIA ◽

10.33557/mbia.v18i1.348 ◽

2019 ◽

Vol 18 (1) ◽

pp. 94-110

Author(s):

Enni Harisa ◽

Mohamad Adam ◽

Inten Meutia

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Commercial Banks ◽

Total Sample ◽

Islamic Banking ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression

The objective of this study was to determine the effect of the quality of good corporate governance disclosure, leverage, and firm size on profitability of Islamic commercial banks in Indonesia and Malaysia. The data was obtained from the websites of each bank in the period 2011-2017 with a total sample of 16 Islamic commercial banks in Indonesia and Malaysia. The data analysis technique used in this study was panel data regression analysis. Based on the results of analysis and testing that examined the effect of Quality of Good Corporate Governance (GCG) Disclosure, Leverage, and Firm Size on Profitability on Islamic Commercial Banks in Indonesia and Malaysia registered in each WEB of Islamic banking in the 2011-2017 observation period. Then the empirical results were obtained as follows: The quality of disclosure of GCG did not affect the profitability of Islamic commercial bank inIndonesia and Malaysia, it was because companies find it difficult to understand and feel only to burden the company's finances and think that disclosure was not profitable for the company. Leverage did not affect profitability because the Islamic commercial banks in Indonesia and Malaysia had a mean (average) of leverage value for the period 2011-2017 of 7.36%, which means it is still a small category where the maximum leverage value is 150% and for finance companies is 600% . So that the leverage variables of each Indonesian and Malaysian Islamic banking had no effect on profitability. Meanwhile, firm size had an effect on the profitability of Indonesian and Malaysian Islamic banking, because the greater the company's assets could increase the value of profitability.

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BOARD CHARACTERISTIC, GOOD CORPORATE GOVERNANCE AND MAQȂSHID PERFORMANCE IN ISLAMIC BANKING

Journal of Islamic Monetary Economics and Finance ◽

10.21098/jimf.v6i2.1189 ◽

2020 ◽

Vol 6 (2) ◽

Author(s):

Muhammad Wahyudi Pranata ◽

Sugiyarti Fatma Laela

Keyword(s):

Negative Impact ◽

Positive Impact ◽

Supervisory Board ◽

Annual Reports ◽

Islamic Banking ◽

Islamic Banks ◽

Control Variables ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Data Regression

This research aims to examine the effect of the characteristics of the board on the Maqâshid Shariah Index (MSI) performance of Indonesian Islamic banks, using panel data regression. Independent variables, namely the characteristics of the board of commissioners, board of directors, and shariah supervisory board are related to board internal ownership, board expertise, board independence, cross-membership board, and board tenure with size and growth as controlling variables, while the dependent variable is Maqâshid Shariah Performance in Islamic Banks. The samples of this study include 12 Islamic banks in Indonesia, which regularly publish their annual reports and management for the period 2009-2017. The results from both models, with and without control variables, show that board ownership (commissioner and director), board cross-membership (commissioner and Shariah supervisor) and Shariah supervisor expertise do not have impact to MSI. Moreover, the results from model without control variables show that commissioner expertise has positive impact to MSI, while board tenure (commissioner and director) and commissioner independence do have negative impact to MSI. These results provide recommendations for the Islamic banking industry, so that it can be applied optimally to achieve the main objectives of the maqâshid Shari’ah.

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Efisiensi dan Kinerja Perbankan Syariah di Indonesia

ECOPLAN : JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES ◽

10.20527/ecoplan.v2i2.70 ◽

2019 ◽

Vol 2 (2) ◽

pp. 114-123

Author(s):

Multazam Mansyur Addury

Keyword(s):

Market Share ◽

Commercial Banks ◽

Islamic Banking ◽

Islamic Banks ◽

Moderator Variable ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

Efficiency Performance ◽

The Relationship

Abstract - This study aims to analyze the effect of efficiency on the performance of Islamic banking by using market share as a moderator variable. The data which are used in this study are 7 Sharia Commercial Banks in the annual form from the period of 2014 to 2018. The data analysis technique uses is the analysis of panel data regression. The results of this research prove that, first, the efficiency of Islamic banking has a significant influence on the performance of Islamic banking. Second, the market share of Islamic banks has no significant impact in moderating the relationship between the efficiency and the performance of Islamic banks. Keywords: Efficiency, Performance, Market Share, Islamic Banks

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Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Earning Per Share pada Bank Umum yang Terdaftar di Bursa Efek Indonesia

Indonesian Journal of Economics and Management ◽

10.35313/ijem.v1i1.2419 ◽

2020 ◽

Vol 1 (1) ◽

pp. 72-82

Author(s):

Rizki Muhammad Siddiq ◽

Setiawan Setiawan ◽

Ade Ali Nurdin

Keyword(s):

Commercial Banks ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Total Sample ◽

Financial Statement ◽

Return On Assets ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression

In conducting this research which aims to find out from the influence of Loan to Deposit Ratio (LDR), Debt to Assets Ratio (DAR), and Return on Assets (ROA) to Earning per Share (EPS) in Commercial Banks listed on the IDX period 2008-2017. In this study the type of data used is secondary data, which is from financial statement data that has been published by the website on the Indonesia Stock Exchange and the website of each company that will be examined in the period 2008-2017. The total sample used in this study is four bank companies in the banking sub-sector that have been listed on the Indonesia Stock Exchange from 2008-2017. The technique that will be used in the way of sampling is by purposive sampling technique is a technique of determining samples with certain considerations. The analysis technique in this study uses panel data regression analysis using the Eviews 10 program tool.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SHARIAH GOVERNANCE PADA BANK UMUM SYARIAH ANALISIS PADA LAPORAN TAHUNAN PERIODE 2013-2017

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol6iss201911pp2347-2360 ◽

2020 ◽

Vol 6 (11) ◽

pp. 2347

Author(s):

Mukhibbatul Adawiyah ◽

Noven Suprayogi

Keyword(s):

Firm Size ◽

Commercial Banks ◽

Sampling Technique ◽

Third Party ◽

Firm Age ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

Shariah Governance ◽

Governance Disclosure

This study aims to find out the simultaneous and partial influence of Firm Age, Firm Size, Third-Party Funds Growth And Predicate of GCG Self Assesment On The Level of Shariah Governance Disclosure. This study use quantitative approach. The analysis technique used is the panel data regression. The sampling technique is purposive sampling and obtain a sample of 11 shariah commercial banks in Indonesia. This result of this study indicated that firm age, firm size, and thirs-party funds growth variables partially have a positive and significant effect, while predicate of GCG self assesment have not significant effect. Nonetheless simultaneously Firm Age, Firm Size, third-party funds growth and predicate of GCG self assesment have a significant effect on the level of shariah governance disclosure on shariah commercial banks in Indonesia.Keywords: Firm Age, Firm Size, third-party funds growth, predicate of GCG self assesment, level of shariah governance disclosure, shariah commercial banks

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Analisis Faktor yang Mempengaruhi Perataan Laba

Akuisisi: Jurnal Akuntansi ◽

10.24127/akuisisi.v16i1.457 ◽

2020 ◽

Vol 16 (1) ◽

pp. 31-38

Author(s):

Ridwan Ridwan ◽

Fransiska Fransiska

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Income Smoothing ◽

Company Size ◽

Financial Leverage ◽

Panel Data Regression ◽

Data Regression ◽

Data Source

This study aims to examine the influence of factor analysis i.e. profitabilty, financial leverage, company size, public shareholders and liquidity on the income smoothing praxis of coal's sub-sector firm listed on the Stock Exchange in the 2013-2017 years. This research is a associative type. The data source used is secondary data in the form of the company's financial statements. The sampling technique used was purposive sampling, and samples of six coal's sub-sector firms. The data analysis method uses descriptive statistics analysis, panel data regression, the classical assumption test and hypotesis test. The results showed that income smoothing praxis can be influenced by profitabilty, financial leverage, company size, public shareholders and liquidity both simultaneously and partially.

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