scholarly journals Pengaruh Deposito Mudharabah dan NPF Terhadap ROA dan Pembiayaan Bagi Hasil Sebagai Intervening pada Bank Umum Syariah

2021 ◽  
Vol 1 (2) ◽  
pp. 499-510
Author(s):  
Anggita Rismawati Rachman ◽  
Benny Barnas ◽  
Ruhadi Ruhadi
Keyword(s):  
Path Analysis ◽  
Indirect Effects ◽  
Profit Sharing ◽  
Internal Variables ◽  
Direct And Indirect Effects ◽  
Analysis Software ◽  
Return On Assets ◽  
Analysis Techniques ◽  
Negative Effect ◽  
Intervening Variables

The researcher aims to discuss the factors that influence Return On Assets with the bank's internal variables as independent, namely Mudharabah Deposits, NPF and Profit Sharing Funding Value as intervening variables. To explain the direct and indirect effects of data analysis techniques used to use path analysis (Path Analysis) using SmartPLS 3.0 analysis software. The results showed that the Mudharabah Deposit had no effect, NPFt-1 had a negative effect and the Profit Sharing Funding Value had no effect on Return On Assets. Then Mudharabah Deposits do not have an effect on Return On Assets through Profit Sharing Financing Value and NPFt-1 has no effect on Return On Assets through Profit Sharing Financing Value. The novelty of the study with previous research is the existence of an analysis to find out what factors influence ROA and Value of Financing Sharing as an intervening variable.

scholarly journals Pengaruh CR, ROA dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Intervening

2021 ◽  
Vol 5 (2) ◽  
pp. 114
Author(s):  
Reni Rosita ◽  
Khalida Richawati
Keyword(s):  
Capital Structure ◽  
Path Analysis ◽  
Indirect Effects ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Direct And Indirect Effects ◽  
Return On Assets ◽  
Current Ratio

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>The purpose of this study is to examine the direct and indirect effects of Current Ratio, Return On Assets and Company Size on Firm Value with the intervening variable Capital Structure. The sample in this study were automotive companies listed on the Indonesia Stock Exchange for the period 2014-2018. The study used purposive sampling technique, in which there were 12 automotive companies that met predetermined criteria. Furthermore, this study applies path analysis using the Eviews program version 8.0 and Microsoft Excel 2016. To determine the direct and indirect effects on linear regression coefficients and to ensure a direct and indirect relationship between the independent variable and the dependent variable through mediation, path analysis is carried out. The results of this study indicate the variable Current Ratio and Company Size have a significant effect on Firm Value, while Return On Assets and Capital Structure Ratio have no effect on Firm Value. Firm size has a significant effect on capital structure, while Current Ratio and Return on Assets have no effect on capital structure. Based on the results of the single test analysis, capital structure cannot mediate between Current Ratio, Return On Assets, and Company Size to Firm Value. </span></p></div></div></div>

scholarly journals Effect of family stress on life satisfaction among female workers during the COVID-19 epidemic in China: Exploring the roles of anxiety symptoms and age

2021 ◽  
pp. 135910532110448
Author(s):  
Songli Mei ◽  
Tongshuang Yuan ◽  
Leilei Liang ◽  
Hui Ren ◽  
Yueyang Hu ◽  
...  
Keyword(s):  
Life Satisfaction ◽  
Indirect Effects ◽  
Family Stress ◽  
Anxiety Symptoms ◽  
Direct And Indirect Effects ◽  
Female Workers ◽  
Younger Workers ◽  
The Family ◽  
Negative Effect

The study aimed to investigate the level of life satisfaction (LS) among Chinese female workers after resuming work during the COVID-19 epidemic, and to further explore the potential mediating and moderating roles in the association between family stress and LS. Self-reported questionnaires were completed by 10,175 participants. Results showed that the level of LS decreased. The family stress had a negative effect on LS, and the effect was mediated by anxiety symptoms. Additionally, age moderated the direct and indirect effects within this relationship. Interventions aiming to improve LS should consider these aspects and younger workers should be given special attention.

scholarly journals Analisis Pengaruh Portofolio Kredit Terhadap Kualitas Kredit dan Profitabilitas pada BPR Konvensional di Riau

2017 ◽  
Vol 3 (1) ◽  
pp. 1-11
Author(s):  
Dian Febrina
Keyword(s):  
Path Analysis ◽  
Annual Report ◽  
Positive Impact ◽  
Working Capital ◽  
Return On Assets ◽  
Credit Quality ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Credit Portfolio ◽  
Positive Effect

Abstract: The present research was conducted at Riau Province. The purpose of this research is to influence of credit portfolio to non perfoming loan (NPL) and profitability (ROA) in Bank Perkreditan Rakyat (BPR) Convensional in Riau. The population of this research is a Bank Perkreditan Rakyat Convensional from annual report are listed in Perbarindo Riau during 2009-2013 with the number of saturation samples are 33 BPR in Riau. This research apply on using portofolio credit based on a type of used that is working capital loan, investment loan and consumer loan as an exogenous variable, credit quality (NPL) as an intervening variable and profitability (ROA) as a endogenous variable. The data were analyzed using path analysis. The result of this study indicate that working capital loan through credit quality indirectly significant negative effect on profitability, but the working capital loan directly positive effect on profitability. While investmen loan and consumer loan positive impact on profitability either directly or indirectly throught credit quality. Finally, credit quality and negative significant effect on profitability. Keywords: credit portfolio, working capital loan, investment loan, consumer loan, credit quality, non performing loan (NPL), profitability, return on assets (ROA) and path analysis.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP RISIKO KEBANGKRUTAN BANK UMUM SYARIAH DI INDONESIA (METODE ALTMAN Z-SCORE MODIFIKASI PERIODE 2011-2017)

2018 ◽  
Vol 4 (2) ◽  
pp. 166
Author(s):  
Luluk Afiqoh ◽  
Nisful Laila
Keyword(s):  
Capital Adequacy ◽  
Z Score ◽  
Return On Assets ◽  
Analysis Techniques ◽  
Panel Data Regression ◽  
Capital Adequacy Ratio ◽  
Data Regression ◽  
Negative Effect ◽  
Score Method ◽  
Positive Effect

This research aims to find out the influence of financial performance measured using the Capital Adequacy Ratio variable, Financing to Deposit Ratio, Leverage, Bank Size, Loan to Asset Ratio and Return on Assets to the risk of sharia bank bankruptcy in Indonesia calculated using the Altman Z-Score method Modification. This study uses a quantitative approach with panel data regression analysis techniques. The results of this study show partially the variable Capital Adequacy Ratio, Financing to Deposit Ratio, Bank Size has a significant positive effect, the variable Loan to Asset Ratio Leverage has a significant negative effect, and Return on Asset has a positive and insignificant effect. Nevertheles the variable Capital Adequacy Ratio, Financing to Deposit Ratio, Leverage, Bank Size, Loan to Asset Ratio and Return on Asset have a significant effect on the value of Altman Z-Score as a measure of the risk of bankruptcy in Islamic commercial banks in Indonesia.

scholarly journals The Effect of Corporate Governance on Financial Performance and Tax Avoidance on LQ45 Companies

2020 ◽  
Vol 2 (4) ◽  
pp. 10-25
Author(s):  
Rusni Syamsuddin ◽  
Muhammad Ali ◽  
Muhammad Sobarsyah
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Return On Assets ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

Tax avoidance is a strategy applied by taxpayers to undertake legally burden taxes to decrease tax payment. Avoidance techniques by exploiting loopholes in tax laws. The purpose of this study is to examine the effect of corporate governance (institutional ownership, the board size, independent commissioners, audit boards) on tax avoidance (ETR) mediated by financial performance measured by Return on assets (ROA). The samples used were companies listed in the LQ45 index from the period of 2014 to 2018, with a total of 30 companies collected through purposive sampling. The study applied path analysis techniques using IBM SPSS 23 statistical software. These results indicate that corporate governance simultaneously influences financial performance and tax avoidance. Institutional ownership and audit committees have a positive and significant effect on financial performance. Interestingly, the size of the board of commissioners and independent commissioners were found insignificant to financial performance. To tax avoidance, the size of the board of commissioners, independent commissioners, and the audit board has a significant positive effect, but institutional ownership does not have a significant negative effect on tax avoidance, while financial performance negatively correlates to tax avoidance. Financial performance can mediate institutional ownership of tax avoidance. Differently, other independent variables did not show relationships.

scholarly journals Pengaruh Gaya Hidup Terhadap Keputusan Pembelian Dan Kepuasan Konsumen Sepeda Motor Kawasaki D-Tracker 150 Di Kota Dumai

2020 ◽  
Vol 8 (1) ◽  
pp. 54-68
Author(s):  
Fajri Mubarak Natsir ◽  
Zulkarnain ◽  
Alvi Furwanti Alwie
Keyword(s):  
Customer Satisfaction ◽  
Path Analysis ◽  
Indirect Effect ◽  
Indirect Effects ◽  
Consumer Satisfaction ◽  
Sampling Method ◽  
Sampling Technique ◽  
Direct And Indirect Effects ◽  
Equal Opportunities ◽  
Purchasing Decisions

This study aims to see and know the direct and indirect effects of lifestyle on purchasing decisions and consumer satisfaction. The population in this study were 500 respondents from Dumai City who bought and used a Kawasaki D-Tracker 150 motorcycle, using Path Analysis. In this study the sampling method uses the Probability Sampling Technique, which is a sampling technique that provides equal opportunities for elements of the population to be selected as sample members. In this study the authors set a sample of the criteria of respondents, namely age 17 years and above. Samples taken in this study used the Slovin formula. The results in this study that lifestyle has a positive and significant effect on consumer purchasing decisions. Lifestyle and purchasing decisions have a positive and significant effect on customer satisfaction. There is an indirect effect of Lifestyle on Consumer Satisfaction through Decisions

scholarly journals The Prediction of Third Party Funds, Interest Rates, and Non-Performing Loans toward Loan To Deposit Ratios and Its Impact on Return on Assets on Commercial Banks in Indonesia

2018 ◽  
Vol 22 (3) ◽  
pp. 409
Author(s):  
Ni Nyoman Sawitri
Keyword(s):  
Interest Rates ◽  
Path Analysis ◽  
Hypothesis Testing ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Third Party ◽  
Return On Assets ◽  
Analysis Techniques

This research aims to analyze the influence of third party funds, Bank Indonesia Certificates, and non-performing loans on return on assets and loan deposit ratio and the effect of loan deposit ratio on return on assets of commercial banks in Indonesia. The sample of this research is commercial bank listed Bursa Efek Indonesia period 2011 - 2015. There are 15 banks that meet the criteria as research samples with assets above IDR 50 Trillion. Hypothesis testing uses path analysis techniques. The results of this research indicate that TPF, BIC and NPL are partially and simultaneously influential and significant to the LDR, while TPF, BIC, NPL simultaneously also have an effect and significant effect on ROA, and LDR affects ROA but is not significant.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN

2020 ◽  
Vol 12 (2) ◽  
pp. 52-59
Author(s):  
Devi Dwi Rahmawardani ◽  
Muslichah Muslichah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Path Analysis ◽  
Indirect Effects ◽  
Sampling Method ◽  
Company Performance ◽  
Direct And Indirect Effects ◽  
Purposive Sampling ◽  
Corporate Social

This study aims to analyze the direct and indirect effects of Corporate Social Responsibility (CSR) on company performance through earnings management. The objects in this study are companies incorporated in LQ45 in the 2016-2018 period. Samples were taken using a purposive sampling method. The data of this study were analyzed using path analysis. The results showed four important findings: (1) the influence of CSR on company performance is positive and significant, (2) CSR has a negative and significant effect on earnings management, (3) the effect of earnings management on company performance is not significant (4) earnings management cannot mediate the effect of CSR on company performance.

scholarly journals Analyzing Fraud Diamond for Detecting Fraud Committed with Religiosity as Intervening Variable: Study in Manufacturing Company’s Managers in East Java

2020 ◽  
Vol 10 (1) ◽  
pp. 69-82
Author(s):  
I Made Laut Mertha Jaya ◽  
Mar'a Elthaf Ilahiyah
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Descriptive Analysis ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
The Relationship ◽  
Intervening Variables

This research was conducted to find out the reasons why a manager commits fraud. Diamond fraud model was used in this research. Religiosity variables are used as intervening variables to determine the effect of religiosity in intervening fraudulent actions among managers of manufacturing companies in East JavaThe data analysis techniques used in this study were descriptive analysis and path analysis. The results of the analysis test in this study resulted in several conclusions, namely the Fraud diamond factor proved to have a significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. Meanwhile, Fraud diamond (Incentive) factors proved to have no significant effect on fraud (Fraud) committed by managers of manufacturing companies in East Java. In addition, Religiosity was also not able to interfere strongly with the relationship between Fraud diamond on fraud (Fraud) committed by managers of manufacturing companies in East Java. In conclusion, this result of this research proves that the level of religiosity of a manager is not necessarily able to suppress fraud that is committed in the company.

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