scholarly journals Anomalies of Banking Intermediation and Profit Growth (Study on the 10 Largest Banks in Indonesia)

2020 ◽  
Vol 5 (1) ◽  
pp. 14-22
Author(s):  
Herry Achmad Buchory
Keyword(s):  
Operational Efficiency ◽  
Jel Classification ◽  
Operating Efficiency ◽  
Growth Study ◽  
Operating Income ◽  
Credit Quality ◽  
Verification Methods ◽  
Negative Effect ◽  
Positive Effect ◽  
Profit Growth

Objective – One of the bank's main goals is to obtain profit mainly from the intermediation process. The implementation of the Indonesian banking intermediary function in the year 2017 is not optimal, as indicated by credit growth in the year 2017 which only reached 8,35%. This phenomenon also occurs in the 10 largest banks in Indonesia. In 2017 the intermediation function has decreased but profits have increased. The aim of this study is to analyze the influence of banking intermediation on profit growth and whether credit quality and operational efficiency affect profit growth. An indicator of banking intermediation is a loan to deposits ratio (LDR), credit quality with non-performing loans (NPLs), the operating efficiency with the ratio of operating expense to operating income (OEOI) and profit growth is measured by the amount of profit. Methodology – Descriptive and verification methods will be used in this study, with data from the 10 largest banks financial statements in Indonesia for the period 2016-2017 while data analysis uses multiple linear regression. Findings – The findings of this study show that partially LDR has a positive effect although the effect is not significant on Profit; NPLs have a negative effect on Profit and the effect is significant; OEOI has a negative effect even though the effect is not significant on Profit; Simultaneously, the variable LDR, NPLs, OEOI have a significant effect on profit. Novelty – Compared to previous studies, bank profit growth is not only influenced by banking intermediation, but if banks can maintain credit quality and improve operational efficiency, bank profits will grow Type of Paper: Empirical Keywords: loan to deposit ratio, non-performing loans, the ratio of operating expenses to operating income, profit growth. Reference to this paper should be made as follows: Buchory; H.A. 2020. Anomalies of Banking Intermediation and Profit Growth (Study on the 10 Largest Banks in Indonesia), J. Fin. Bank. Review, 5 (1): pp. 14 – 22 https://doi.org/10.35609/jfbr.2020.5.1(2) JEL Classification: G21, G32.

Analisis Pengaruh Kinerja Keuangan terhadap Pertumbuhan Laba pada Bank Umum Syariah di Indonesia

2021 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Zhanalia Fitrianisa ◽  
Siti Hidayati ◽  
Sugianto Sugianto
Keyword(s):  
Financial Performance ◽  
Financial Services ◽  
Commercial Banks ◽  
Operational Efficiency ◽  
Capital Adequacy ◽  
Sample Collection ◽  
Operating Income ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Profit Growth

AbstractIslamic banking, which is an important foundation in the movement of the country's economy, is required to have good financial performance by competing for the maximum profit. This is an implication of the demands of an increasingly advanced global economy. This study aims to analyze financial performance factors using capital, liquidity and operational efficiency variables on the profit growth of Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) for the period 2015 to 2019. This study uses a quantitative approach. The data used in this study is secondary data with a sample collection method using saturated sampling of 14 Islamic Commercial Banks. Data analysis in this study was carried out using panel data regression analysis with the E-Views version 10.0 program with a significance level of 5%. The results of this study indicate that capital (Capital Adequacy Ratio) has a negative effect on profit growth. In addition, liquidity (Financing Debt to Ratio) has a positive effect on profit growth. And the operational efficiency variable (Operational Expenses on Operating Income) has a negative effect on profit growth.AbstrakPerbankan syariah yang merupakan pondasi penting dalam pergerakan perekonomian negara, dituntut untuk memiliki kinerja keuangan yang baik dengan bersaing mendapatkan laba sebesar-besarnya. Hal ini merupakan implikasi dari adanya tuntutan perekonomian global yang semakin maju. Penelitian ini bertujuan untuk menganalisa faktor-faktor kinerja keuangan dengan menggunakan variabel permodalan, likuiditas dan efisiensi operasional terhadap pertumbuhan laba Bank Umum Syariah (BUS) yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2015 sampai 2019. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder dengan metode pengumpulan sampel menggunakan sampling jenuh terhadap 14 Bank Umum Syariah. Analisis data dalam penelitian ini dilakukan dengan menggunakan analisis regresi data panel dengan program E-Views versi 10.0 dengan taraf signifikansi 5%. Hasil dari penelitian ini menunjukkan bahwa permodalan (Capital Adequacy Ratio) berpengaruh negatif terhadap pertumbuhan laba. Selain itu, likuiditas (Financing Debt to Ratio) berpengaruh positif terhadap pertumbuhan laba. Dan variabel efisiensi operasional (Beban Operasional terhadap Pendapatan Operasional) berpengaruh negatif terhadap pertumbuhan laba.

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 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 Analysis of the Bank's Health Level and Its Effects on the Profitability of Sharia General Banks Listed in Indonesia's Financial Services Authority Period 2015-2018

2020 ◽  
pp. 38-53
Author(s):  
Wieta Chairunesia
Keyword(s):  
Statistical Analysis ◽  
Financial Services ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Good Health ◽  
Capital Adequacy ◽  
Operating Efficiency ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect

Aims: To analyze the level of health of sharia general banks in Indonesia and their effects on profitability. Study Design: The research method used is quantitative descriptive research. Place and Duration of Study: The sampling technique used was purposive sampling. The study was conducted a Sharia General Bank registered in the Indonesian Financial Services Authority with a research period of 2015-2018. Methodology: The analytical method used is the inferential statistical analysis test using SmartPLS Professional 3.0 analysis tools, namely with a descriptive test, and inferential statistical analysis. Results: Sharia Commercial Banks in the 2015-2018 period based on Non-Performing Finance (NPF) have a healthy predicate and have a negative significant effect on profitability. Based on the Fair to Healthy Ratio (FDR) predicate as Healthy, and no significant positive effect on profitability. Based on Good Corporate Governance (GCG) with a healthy predicate, and no significant positive effect on profitability. Based on Operating Efficiency Ratio (OER) with a healthy predicate, and a significant negative effect on profitability. Based on the Capital Adequacy Ratio (CAR) which is categorized as Very Healthy, and no significant positive effect on profitability. Conclusion: Generally, Islamic commercial banks are in good health. However, the achievement of this soundness level is carried out by always striving to comply with the provisions given by Bank Indonesia, not optimizing the available resources so that the bank remains in a healthy condition while meeting the criteria of Bank Indonesia.

scholarly journals THE EFFECT OF NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO AND OPERATING EXPENSE TO OPERATING INCOME RATIO (BOPO) TO PROFITABILITY

2019 ◽  
Vol 3 (02) ◽  
pp. 69
Author(s):  
Sri Suartini ◽  
Hari Sulistiyo ◽  
Wahyuni Indrianti
Keyword(s):  
Research Methods ◽  
Sampling Technique ◽  
Jel Classification ◽  
Financial Accounting ◽  
Operating Expense ◽  
Operating Income ◽  
Income Ratio ◽  
Loan Financing ◽  
Negative Effect ◽  
Influential Variable

<p><em>The issues raised in this study are: to determine, explain and analyze profitability, Non Perfroming Loan, Financing to Deposit Ratio and Operating Expense to Operating Income in Bank of sharia and the partial effect and simultaneous of NPF, FDR and Operating Expense to Operating Income ratio  to Profitability Bank of sharia Period 2014 -2016.</em></p><p><em>The number of samples taken 12 Bank of sharia in the study period with saturated sampling technique. This research expected to contribute and to the development of the field of accounting, especially financial accounting. The research methods used by the author in this study, using descriptive and verification, the results showed conclusions are: NPF has no effect on profitability because of the results of calculations performed tcount smaller than ttabel. FDR has not effect on profitability because of the results of calculations performed tcount smaller than ttabel. Partially Operating Expense to Operating Income has significant negative effect on profitability. Operating Expense to Operating Income is the most influential variable among other variables on profitability. The effect of simultaneous NPF, FDR and Operating Expense to Operating Income on profitability  of 75.8% while the remaining 24.2% is the influence of other factors not examined. We can conclude that NPF, FDR and ROA simultaneously positive and significant impact on profitability Bank of sharia in the study period.</em></p><p><strong><em>JEL Classification: </em></strong><em>G10, G12, G21</em></p><p><strong><em>Keywords</em></strong><em>: FDR,</em><em> </em><em>NPF, Profitability</em><em>, </em><em>ROA</em><em></em></p>

scholarly journals RISIKO USAHA, RENTABILITAS DAN PERMODALAN SEBAGAI VARIABEL ANTESEDEN KESEHATAN BANK BUKU 3 DAN BUKU 4 DI INDONESIA

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Herizon Herizon ◽  
Nelaini Ika Merty
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Operating Income ◽  
Operational Risks ◽  
Negative Effect ◽  
Positive Effect ◽  
Collection Methods ◽  
Dominant Influence

Banking world is inseparable from the competition of services, service offerings but also bank’s health scores, so banks are required to maintain their health scores. The purpose of this reseach was to know significantion analyze form that ratio IPR, LDR, IRR, PDN, NPL, BOPO, FBIR, NIM, ROA, and CAR has significant influence to bank’s health scores use RBBR metods. Population that wear in this research is BUKU 3 and BUKU 4 bank in Indonesia. The sample were selected used purposive sampling technique. This reseach use secondary data and data collection methods used documentation method. The type of research conducted in this research is causal research is analyzed using multiple linear regression analysis. Based on the result of the calculation and analysis before the result of the research hypotesis that the IPR, LDR, IRR, PDN, NPL, BOPO, FBIR, NIM, ROA dan CAR have significant effect for soudness score on BUKU 3 and BUKU 4 bank. IPR, IRR, NPL, FBIR, ROA and CAR has a negative effect not significant, LDR, PDN, and NIM has a positive effect not significant, BOPO has a negative effect and significant. Of the ten variables studied  BOPO has dominant influence that is equal 24,4 percent among ten other independent variables. Suggestions for bank sample in this research to maintain its operational risks, minimize operational costs and increase operating income so that the health score is increasing every year.

scholarly journals Perbandingan Pengaruh Working Capital to Total Assets (WCTA), Operating Income to Total Liabilities (OITL), dan Return on Equity (ROE) Terhadap Pertumbuhan Laba Pada Perusahaan Jasa Sub Sektor Transportasi dan Sub Sektor Kosntruksi dan Bangunan Yang Terda

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Rilla Gantino ◽  
Melinda Kusuma Dewi
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Cluster Sampling ◽  
Working Capital ◽  
Return On Equity ◽  
Operating Income ◽  
Negative Effect ◽  
Profit Growth

Abstract. This study aimed to analyze the effect of working capital to total assets (WCTA), operating income to total liabilities (OITL), and return on equity (ROE) on profit growth in transportation companies and construction and building companies listed on the Stock Exchange for the 2013-2017 period. The method used is purposive and cluster sampling. This study used is secondary data from the financial statements. Data analysis method used is multiple linear regression analysis. The results show for transportation companies, working capital to total assets (WCTA) and operating income to total liabilities (OITL) have no significant effect on profit growth and return on equity (ROE) have significant positive effect on profit growth. On construction and building companies, working capital to total assets (WCTA) have significant negative effect on profit growth. Operating income to total liabilities (OITL) and return on equity (ROE) have no significant effect on profit growth. Simultaneously both show the same results, the independent variable (WCTA, OITL, and ROE) have a significant effect on the dependent variable (profit growth).   Keywords: : working capital to total assets (WCTA), operating income to total liabilities (OITL), return on equity (ROE), profit growth

The Influence of Ethics and Locus of Control to Do Whistle blowing Intention with Profession of Auditor and Non-Auditor as a Moderating Variable

2017 ◽  
Vol 2 (2) ◽  
pp. 35-41
Author(s):  
Atika Zarefar ◽  
Arumega Zarefar
Keyword(s):  
Locus Of Control ◽  
Original Data ◽  
Jel Classification ◽  
Data Type ◽  
Multiple Linear Regressions ◽  
Whistle Blowing ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions ◽  
Whistleblowing Intention

Objective - The purpose of this study is to know the influence of ethics and locus of control toward do whistleblowing intention with auditor and non-auditor profession as a moderating variable. Methodology/Technique - Model analysis used in this study is multiple linear regressions and based on the results of the questionnaire of 123 respondents; consist of 52 auditor respondents and 71 non auditor respondents. Findings - This study proves that ethics significantly give positive effect on the intention of doing whistleblowing, whereas locus of control significantly gives negative effect to the intention no whistleblowing. This study also proves that auditor and non-auditor profession can moderate the influence of ethics and locus of control to do whistleblowing intentions. Novelty - The study contribute literature with its original data. Type of Paper: Empirical Keywords: Ethics; Locus of control; Profession of Auditor and Non-Auditor; Whistle blowing Intention. JEL Classification: J21, M41, M42.

Seller Reputation: Individual, Collective, and Institutional Factors

2012 ◽  
Vol 7 (1) ◽  
pp. 49-69 ◽  
Author(s):  
Stefano Castriota ◽  
Marco Delmastro
Keyword(s):  
Jel Classification ◽  
Large Set ◽  
Horizontal Differentiation ◽  
Firm Age ◽  
Firm Reputation ◽  
Intrinsic Motivations ◽  
Negative Effect ◽  
Seller Reputation ◽  
Collective Reputation ◽  
Positive Effect

AbstractIn this paper, we study firm reputation by investigating the interaction between individual reputations of Italian wineries and a large set of (possible) determinants. With respect to winery reputation, we find a positive effect for firm age and size and producer's intrinsic motivations and a negative effect for outsourcing, while horizontal differentiation, ownership status, and hiring well-known consultants play no role. Further, collective reputation and institutional regulation exert a significantly positive effect on individual reputation. (JEL Classification: L14, L15)

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI TINGKAT LABA PADA PERUSAHAAN SUBSEKTOR OTOMOTIF DAN KOMPONEN DI BEI TAHUN 2010 SAMPAI 2016

BUANA ILMU ◽  
2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Abdul Majid
Keyword(s):  
Profit Margin ◽  
Total Asset ◽  
Working Capital ◽  
Profit Rate ◽  
Automotive Manufacturing ◽  
Operating Income ◽  
Verification Methods ◽  
Net Profit ◽  
Asset Turnover ◽  
Profit Growth

ABSTRACT The purpose of this study was to examine the effect of Working Capital to Total Asset (WCTA), Current Liabilities To Inventory (CLI), Operating Income to Total Assets (OITL), Total Asset Turnover (TAT), Net Profit Margin (NPM) and Gross Profit Margin (GPM) to the profit rate. Data obtained by purposive sampling method with criterion (1) Automotive Manufacturing Company and Component which listed in Indonesia Stock Exchange (BEI) and consistent exist during period of research (2010 until 2016), (2) Automotive Company and Component that provide financial statement data during the study period (2010 to 2016). The results of the analysis show that the data used in this study has met the classical assumptions, which include: no multicollinearity symptoms, no autocorrelation, no heteroscedasticity symptoms, and normal distributed data. The research was conducted by using descriptive and verification methods, namely; collecting, presenting, analyzing and testing hypotheses, and making conclusions and suggestions. From the results of the analysis of research data, obtained the following conclusions: partially positively insignificant to profit growth: Working Capital to Total Assets (WCTA), Current Liability to Inventory (CLI), Operating Income to Total Liability (OITL), Total Asset Turnover (TAT), Partially significant positive effect on profit growth: Net Profit Margin (NPM), Partially negatively insignificant to profit growth: Gross Profit Margin (GPM). Simultaneously, the ratio of WCTA, CLI, OITL, TAT, NPM and GPM have a significant influence on Profit level. Contribution given by WCTA, CLI, OITL, TAT, NPM and GPM variable to profit rate equal to 62,9%. Continuity of this research further needs to be done to see the consistency of Ratio results to Profit level for the coming year or other subsector in BEI. Keywords: Working Capital to Total Assets (WCTA), Current Liabilities To Inventory (CLI), Operating Income to Total Assets (OITL), Total Asset Turnover (TAT), Net Profit Margin (NPM), Gross Profit Margin (GPM) and profit growth.

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