scholarly journals Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Islamic Social Reporting Pada Bank Umum Syariah Di Indonesia

2019 ◽  
Vol 6 (1) ◽  
pp. 85-104
Author(s):  
Umiyati Umiyati ◽  
Muhammad Danis Baiquni
Keyword(s):  
Content Analysis ◽  
Panel Data ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Commercial Bank ◽  
Firm Size ◽  
Commercial Banks ◽  
Social Reporting ◽  
Independent Variable

This research discusses the effect of firm size, profitability, and leverage on Islamic Social Reporting (ISR) at Sharia Commercial Bank in Indonesia. The sample is 8 Syariah Commercial Banks in Indonesia within the period from 2011 to 2015. Dependent variable in this research is ISR, using method of content analysis. Firm size is measured by total company asset, profitability is matched by ROA and ROE, as well as leverage is measured by DAR is an independent variable. The method of analysis is multiple linear regression using panel data and processed using Eviews version 9.0. The result shows simultaneously firm size, ROA, ROE, and DAR effect against ISR. That partially only variable of firm size that significant effects to ISR, while ROA, ROE and DAR has no significant effect to ISR

scholarly journals Pengaruh Karakteristik Dewan Pengawas Syari’ah dan Ukuran Dewan Komisaris terhadap Pengungkapan Islamic Social Reporting

2020 ◽  
Vol 2 (1) ◽  
pp. 25
Author(s):  
Firman Setiawan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Annual Report ◽  
Supervisory Board ◽  
Education Level ◽  
Social Reporting ◽  
Board Size ◽  
Board Characteristics

This study aims to determine the effect of Shari'ah Supervisory Board Characteristics (DPS Size, DPS Education Level, and DPS Expertise) and Board of Commissioners Size on Islamic Social Reporting (ISR) Disclosure at Shari'ah Commercial Banks in 2018. Population in this study is a Sharia Commercial Bank in Indonesia in 2018. Data is obtained from the bank's annual report. The data is presented and analyzed quantitatively using multiple linear regression. Based on the analysis conducted, it is known that the Shari'ah Supervisory Board Size, Shari'ah Supervisory Board Education Level and the Shari'ah Supervisory Board Expertise partially have no significant effect on Islamic Social Reporting (ISR) Disclosure, while the Size of the Board of Commissioners has a significant effect on Islamic Social Reporting (ISR) Disclosures. Simultaneously, DPS Characteristics and Board of Commissioners Size significantly influence Islamic Social Reporting (ISR) Disclosure.

scholarly journals Faktor-Faktor Yang Mempengaruhi Return Bagi Hasil Deposito Mudharabah (Studi Empiris Pada Bank Umum Syariah Di Indonesia Tahun 2012-2016)

2019 ◽  
Vol 6 (1) ◽  
pp. 63-89
Author(s):  
Khairul Umuri ◽  
Endang Ahmad Yani ◽  
Abdi Triyanto
Keyword(s):  
Panel Data ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Operating Income ◽  
Purposive Sampling ◽  
Islamic Bank ◽  
Independent Variable

This research aims to test the influence of Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and operating income against operating expenses return for the results on the Mudharabah deposit a public Bank Syariah 2012-2016 period. The object of this research is full-fledged Islamic Bank in Indonesia. Sampling is done by purposive sampling technique so that the retrieved 9 samples of full- fledged Islamic Banks during period 2012-2016. Methods of analysis used in this study was multiple linear regression using panel data that help by using Eviews9. The results of this study indicate that simultaneously independent variable has no effect significantly to the rare of profit sharing deposito mudharaba in islamic bank. While partially, FDR and the NPF has no effect significantly to the rare of profit sharing deposito mudharaba in islamic bank, and BOPO has positive significantly effect to the rare of profit sharing deposito mudharaba in islamic bank.

scholarly journals Factors Influencing Profit Distribution Management of Sharia Commercial Banks in Indonesia

2017 ◽  
Vol 20 (2) ◽  
Author(s):  
Rihfenti Ernayani ◽  
Robiyanto Robiyanto ◽  
Sudjinan Sudjinan
Keyword(s):  
Panel Data ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Asset Management ◽  
Commercial Banks ◽  
Distribution Management ◽  
Profit Distribution ◽  
Factors Influencing ◽  
Productive Assets ◽  
Assets Management

This study aims to determine and obtain empirical evidences regarding the effect of deposits, product asset management, and rate of inflation on profit distribution management at Sharia Commercial Banks in Indonesia during 2012-2014 periods. By using purposive sampling, 10 samples of Sharia Commercial Banks were observed on a quarterly basis, and the 120 panel data were gained. The data were analyzed by employing multiple linear regression. The result shows that Deposits have positive significant effects on Profit Distribution Management. Productive Assets Management has negative significant effects on Profit Distribution Management. Rate of Inflation has negative significant effect on Profit Distribution Management. Deposits, Productive Assets Management, Rate of Inflation simultaneously have significant effects on Profit Distribution Management.

PENGARUH TOTAL ASET DAN BAGI HASIL PERBANKAN TERHADAP VOLUME DANA PIHAK KETIGA (DPK) PADA BANK UMUM SYARIAH

2019 ◽  
Vol 6 (2) ◽  
pp. 131-146
Author(s):  
Selamat Riauwanto ◽  
Sulastiningsih Sulastiningsih
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Third Party ◽  
Annual Reports ◽  
Regression Methods ◽  
Independent Variable

This study aims to analyze and determine the effects partially and simultaneously from internal banking factors in the form of: Total Assets and Banking profit sharing for Third Party Funds at Banks Sharia General. This research method used multiple linear regression analysis with the help of Eviews 8 software which is used to test the effect of independent variables in the form of Total Assets and Profit Sharing on the volume of Third Party Funds (DPK) in Islamic Commercial Banks. The sample of this study was 10 Islamic Commercial Banks, so that there were 50 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on F Test, the independent variable had an effect on DPK, indicated by the F value of 46.08032 and the significance of 0.000000 as a whole the independent variable was able to explain the effect of 82.14%. While based on the partial t test, it showed that Total Assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile profit sharing does not affect Third Party Fund Volume.

scholarly journals Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Yang Terdaftar di Jakarta Islamic Index Periode 2013-2017

2020 ◽  
Vol 6 (4) ◽  
pp. 704
Author(s):  
Nisaaul Jamil ◽  
Atina Shofawati
Keyword(s):  
Panel Data ◽  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Significant Influence ◽  
Research Method ◽  
Quantitative Approach ◽  
Analysis Technique ◽  
The Capital Structure

This study aims to determine the effect of profitability, liquidity and firm size on the capital structure of companies listed in the Jakarta Islamic Index Period 2013-2017. The research method used is quantitative approach. The data in this research is panel data. The analysis technique in this research is multiple linear regression. The results showed that simultaneously profitability, liquidity and firm size have a significant influence on capital structure. Profitability partially has a significant influence on capital structure. Liquidity and firm size have no significant effect on capital structure. The results of this study are expected to expand the knowledge that is important for practitioners and academics.Keywords: Profitability, Liquidity, Firm Size, Capital Structure

scholarly journals PENGARUH TOTAL ASET DAN BAGI HASIL PERBANKAN TERHADAP VOLUME DANA PIHAK KETIGA (DPK) PADA BANK UMUM SYARIAH

2020 ◽  
Vol 6 (2) ◽  
pp. 131-146
Author(s):  
Selamat Riauwanto ◽  
Sulastiningsih Sulastiningsih
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Third Party ◽  
Annual Reports ◽  
Regression Methods ◽  
Independent Variable

This study aims to analyze and determine the effects partially and simultaneously from internal banking factors in the form of: Total Assets and Banking profit sharing for Third Party Funds at Banks Sharia General. This research method used multiple linear regression analysis with the help of Eviews 8 software which is used to test the effect of independent variables in the form of Total Assets and Profit Sharing on the volume of Third Party Funds (DPK) in Islamic Commercial Banks. The sample of this study was 10 Islamic Commercial Banks, so that there were 50 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on F Test, the independent variable had an effect on DPK, indicated by the F value of 46.08032 and the significance of 0.000000 as a whole the independent variable was able to explain the effect of 82.14%. While based on the partial t test, it showed that Total Assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile profit sharing does not affect Third Party Fund Volume.

PENGARUH FAKTOR-FAKTOR INTERNAL PERBANKAN TERHADAP NON PERFORMING FINANCING PADA BANK UMUM SYARIAH

2019 ◽  
Vol 6 (2) ◽  
pp. 115-130
Author(s):  
Eka Ambara Harci Putranta ◽  
Lilik Ambarwati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Annual Reports ◽  
Regression Methods ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Independent Variable

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.

PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP LAMA WAKTU LAPORAN AUDIT

Equity ◽  
2016 ◽  
Vol 19 (1) ◽  
pp. 68
Author(s):  
Syifa Tamara Putri ◽  
Samin Samin
Keyword(s):  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Z Score ◽  
Audit Report ◽  
Significance Level ◽  
Outlier Test

This study aims to test and provide empirical the effect of profitability, leverage and firm size of the audit report lag. The population in this study is a sub company property and real estate sectors listed on the Indonesia Stock Exchange 2012-2014. Sample of 34 companies was selected by purposive sampling method. The data used in this study as much as 102 samples. This study uses several stage of calculation, using outlier test that is by converting the data into a standardized score or so-called z-score. After going through the process of outlier samples were chosen in this study to 93 samples. Analysis of the data using multiple linear regression with a significance level of 5% and determine the hypothesis used t test and f test. The results test showing that profitability, leverage and firm size are simultaneous positive and significant effect on audit report lag. The results test this study indicate that profitability has significance on audit report lag are partial. Meanwhile leverage and firm size has no significance on audit report lag

scholarly journals Pengaruh Likuiditas, Leverage, Aktivitas, dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018

2020 ◽  
Vol 20 (3) ◽  
pp. 919
Author(s):  
Anju Galingging ◽  
Fery Xaverius Aritonang ◽  
Herlina Novita
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Goods ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Method ◽  
Stock Exchange ◽  
Test Results ◽  
Activity Variable ◽  
Independent Variable

The purpose of this study is to determine and analyze the effect of Liquidity, Leverage, Activity, and Profitability on Firm Value in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the period 2015-2018. This study uses a quantitative method with a desciptive type. The population of this study is the Consumer Goods Sector that is listed on the Indonesia Stock Exchange for the 2015-2018 period, as many as 50 companies. Sampling using purposive sampling and obtained a research sample of 60 samples from 15 sectors of consumer goods multiplied by 4 years. This research method uses multiple linear regression. The coefficient test results obtained from the Adjusted R Square value are 3.7%, which means that the variation in the Firm Value variable described by the independent variable is 96.3%. The research results simultaneously show that liquidity, leverage, activity, and profitability have no effect on firm value. Meanwhile, partially it shows that liquidity, leverage, and profitability have no and insignificant effect on firm value, but for the activity variable has a significant effect on firm value.

scholarly journals IKLIM ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KEDISIPLINAN KERJA PEGAWAI PADA KANTOR SEKRETARIAT DPRD KABUPATEN BIMA

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Firmansyah Kusumayadi ◽  
Muhammad Ali
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Organizational Climate ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
T Test ◽  
Analysis Techniques ◽  
Independent Variable

This study aims to determine the effect of Organizational Climate and Organizational Commitment to Employee Work discipline at the Bima Regency DPRD Secretariat office. The dependent variable used is Work Discipline, the independent variable is Organizational Climate and Organizational Commitment. This type of research is causal associative. The sampling technique used is the Census technique to obtain a total sample of 48 respondents who are civil servants. Data analysis techniques in this study were multiple linear regression, t-test, f-test, and adjusted determination coefficient test (R2). From the regression results for this study the equation is obtained, namely Y = 8.756 + 0.565 X1 + 0.434 X2. The results of this study indicate that partially the organizational climate has a positive and significant effect on employee work discipline. Partially, organizational commitment has a positive and significant effect on employee work discipline. Simultaneously the organizational climate and organizational commitment have a positive and significant effect on employee work discipline at the Bima Regency DPRD Secretariat office.Keywords: organizational climate, organizational commitment, work discipline

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