scholarly journals Determinasi Pembiayaan Murabahah Berbasis Analisis Resiko Pada Bank Umum Syariah di Indonesia

2020 ◽  
Vol 7 (01) ◽  
pp. 43-52
Author(s):  
Laely Aghe Africa
Keyword(s):  
Credit Risk ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Liquidity Risk ◽  
Secondary Data ◽  
Operational Risk ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Jel Classification ◽  
Financing Risk

ABSTRACT       Majority of people in Indonesia prefer Murabahah financing to other types of loans in Indonesia Sharia Banks. Murabahah financing must also be influenced by a number of factors in the banking industry. This research aimed to analyze whether the following factors such us credit risk, liquidity risk and operational risk can influence Murabahah Financing.Credit risk is proxied by CKPN (Allowance For Impairment Losses Of Credits), NPF (Non Performing Financing), Risk Concentration of Funds Distribution to Core Debtors. Liquidity risk is proxy by FDR (Financing to Depoit Ratio) and profit sharing financing to total financing, Operational risk is proxied by BOPO (Operating Expense To Operating Revenue). This study uses secondary data from the Indonesia Stock Exchange for the period 2009-2018. Data analysis technique used in this study is multiple linear regression analysis techniques using SPSS 23. The result of the study are that credit risk and liquidity risk affect to Murabahah Financing. Beside that, it has implication for Islamic banking companies can minimize the risks that exist in company so that Murabahah financing continues to  demand the customer. ABSTRAK       Mayoritas masyarakat di Indonesia lebih memilih jenis peminjaman Murabahah daripada jenis pinjaman lainnya pada Bank Syariah di Indonesia. Pembiayaan murabahah juga pastinya dipengaruhi oleh beberapa faktor pada industri perbankan. Penelitian ini bertujuan  untuk menganalisa beberapa faktor yang dapat mempengaruhi pembiayaan murabahah berdasarkan beberapa rasio risiko antara lain risiko kredit, risiko likuiditas dan risiko operasional, dimana untuk risiko kredit diproksikan dengan rasio Cadangan Kerugian Penurunan Nilai (CKPN), Non Performing Financing (NPF), Konsentrasi Risiko Penyaluran Dana Kepada Debitur Inti. Risiko Likuiditas diproksikan dengan rasio Financing to Depoit Ratio (FDR) dan pembiayaan bagi hasil terhadap total pembiayaan, Sedangkan risiko Operasional diproksikan oleh rasio Biaya Operasional Pendapatan Operasional (BOPO). Penelitian ini menggunakan data sekunder dari Bursa Efek Indonesia (BEI) periode 2009-2018. Teknik analisis data yang digunakan pada penelitian ini ialah teknik analisis regresi linear berganda dengan menggunakan SPSS 23. Hasil dari penelitian adalah bahwa risiko kredit dan risiko likuiditas berpengaruh terhadap pembiayaan murabahah. Disamping itu Implikasi untuk perusahaan perbankan syariah dapat lebih meminimalisasikan risiko-risiko yang ada diperusahaan agar pembiayaan Murabahah sesuai dengan permintaan nasabah. JEL Classification: G32, G21

scholarly journals Determinasi Pembiayaan Murabahah Berbasis Analisis Resiko Pada Bank Umum Syariah di Indonesia

2020 ◽  
Vol 7 (01) ◽  
pp. 43-52
Author(s):  
Laely Aghe Africa
Keyword(s):  
Credit Risk ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Liquidity Risk ◽  
Secondary Data ◽  
Operational Risk ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Jel Classification ◽  
Financing Risk

ABSTRACT       Majority of people in Indonesia prefer Murabahah financing to other types of loans in Indonesia Sharia Banks. Murabahah financing must also be influenced by a number of factors in the banking industry. This research aimed to analyze whether the following factors such us credit risk, liquidity risk and operational risk can influence Murabahah Financing.Credit risk is proxied by CKPN (Allowance For Impairment Losses Of Credits), NPF (Non Performing Financing), Risk Concentration of Funds Distribution to Core Debtors. Liquidity risk is proxy by FDR (Financing to Depoit Ratio) and profit sharing financing to total financing, Operational risk is proxied by BOPO (Operating Expense To Operating Revenue). This study uses secondary data from the Indonesia Stock Exchange for the period 2009-2018. Data analysis technique used in this study is multiple linear regression analysis techniques using SPSS 23. The result of the study are that credit risk and liquidity risk affect to Murabahah Financing. Beside that, it has implication for Islamic banking companies can minimize the risks that exist in company so that Murabahah financing continues to  demand the customer. ABSTRAK       Mayoritas masyarakat di Indonesia lebih memilih jenis peminjaman Murabahah daripada jenis pinjaman lainnya pada Bank Syariah di Indonesia. Pembiayaan murabahah juga pastinya dipengaruhi oleh beberapa faktor pada industri perbankan. Penelitian ini bertujuan  untuk menganalisa beberapa faktor yang dapat mempengaruhi pembiayaan murabahah berdasarkan beberapa rasio risiko antara lain risiko kredit, risiko likuiditas dan risiko operasional, dimana untuk risiko kredit diproksikan dengan rasio Cadangan Kerugian Penurunan Nilai (CKPN), Non Performing Financing (NPF), Konsentrasi Risiko Penyaluran Dana Kepada Debitur Inti. Risiko Likuiditas diproksikan dengan rasio Financing to Depoit Ratio (FDR) dan pembiayaan bagi hasil terhadap total pembiayaan, Sedangkan risiko Operasional diproksikan oleh rasio Biaya Operasional Pendapatan Operasional (BOPO). Penelitian ini menggunakan data sekunder dari Bursa Efek Indonesia (BEI) periode 2009-2018. Teknik analisis data yang digunakan pada penelitian ini ialah teknik analisis regresi linear berganda dengan menggunakan SPSS 23. Hasil dari penelitian adalah bahwa risiko kredit dan risiko likuiditas berpengaruh terhadap pembiayaan murabahah. Disamping itu Implikasi untuk perusahaan perbankan syariah dapat lebih meminimalisasikan risiko-risiko yang ada diperusahaan agar pembiayaan Murabahah sesuai dengan permintaan nasabah. JEL Classification: G32, G21

scholarly journals Risiko Perbankan, Working Capital Turn Over, dan Profitabilitas

2021 ◽  
Vol 31 (7) ◽  
pp. 1732
Author(s):  
Ni Made Bunga Ayu Cahyani ◽  
I Ketut Sujana
Keyword(s):  
Credit Risk ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Liquidity Risk ◽  
Operational Risk ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Working Capital ◽  
Study Population ◽  
Turn Over

This study aims to obtain empirical evidence of the effect of credit risk, liquidity risk, operational risk, and working capital turnover on the profitability of banking companies. The study population was 45 banking companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. With a purposive sampling technique, this study used 17 samples of companies. Through multiple linear regression analysis techniques, the results show credit risk and operational risk partially have a negative and significant effect on the profitability of banking companies. It means the lower the credit risk and operational risk faced, the greater the profitability can be generated. This study also shows liquidity risk and working capital turnover partially have a positive and insignificant effect on the profitability of banking companies. This means that the higher the risk of liquidity and working capital turnover faced, will not be able to increase the profitability of banking companies. Keywords: Credit Risk; Liquidity Risk; Operational Risk; Working Capital Turn Over.

scholarly journals PENGARUH UKURAN PERUSAHAAN DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN INDUSTRI OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 15 (2) ◽  
pp. 165-187
Author(s):  
Mohamad Ali Wairooy
Keyword(s):  
Capital Structure ◽  
Automotive Industry ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Business Risk ◽  
Exchange Data ◽  
The Capital Structure

This study aims to examine and analyze the effect of partially or simultaneously the size of the company and business risk on the capital structure of the Automotive Industry Company Registered on the Indonesia Stock Exchange. Data collection uses secondary data using purposive sampling technique. The population in this study were all automotive industry companies as many as 17 companies listed on the Indonesia stock exchange for the period 2014-2016, while the samples taken were the number of observations for 3 years (2014-2016). The data obtained were analyzed using multiple linear regression analysis. The results showed that all hypotheses had a positive and significant effect based on t test and F test. This means that both partially and simultaneously the size of the company and business risk had a positive and significant effect on the capital structure of the Automotive Industry Company Listed on the Indonesia Stock Exchange.

scholarly journals PENGARUH PEMBIAYAAN MUDHARABAH, PEMBIAYAAN MURABAHAH DAN TABUNGAN MUDHARABAH TERHADAP RETURN ON ASSETS (ROA) PADA BPR SYARIAH

2021 ◽  
Vol 1 (2) ◽  
pp. 158-168
Author(s):  
Fitri maulidatul Rohmaniah ◽  
Eris Munandar
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Financing Risk

The purpose of this study was to determine and analyze the effect of Mudharabah Financing, Murabahah Financing and Mudharabah Savings on Return On Assets (ROA) of Indonesian Sharia People's Financing Banks for the 2015-2020 period. The research method used is descriptive quantitative method. The data used is secondary data. In this study, the analysis used is multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the results of the analysis of this study, it can be seen that partially Mudharabah Financing has a negative and significant effect on Return On Assets, Murabaha financing has a positive and significant effect on Return On Assets and Mudharabah Savings has a positive and significant effect on Return On Assets at Indonesian Islamic People's Financing Bank for the 2015 period. -2020 and simultaneously Mudharabah Financing, Murabahah Financing and Mudharabah Savings have a significant effect on the Return On Assets (ROA) of Indonesian Sharia Rural Banks for the 2015-2020 period. It is expected that the Indonesian Islamic People's Financing Bank will further improve its performance by minimizing financing risk and increasing the amount of third party funds so that its profitability growth is maximized.

scholarly journals Pengaruh Deferred Tax, Capital Intensity dan Return On Asset terhadap Agresivitas Pajak

2021 ◽  
pp. 160-172
Author(s):  
Angeline Margaretha ◽  
Mila Susanti ◽  
Valentine Siagian
Keyword(s):  
Coal Mining ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Significance Test ◽  
Tax Aggressiveness ◽  
Deferred Tax Assets ◽  
Deferred Tax

This research was conducted to identify the effect of Deferred Tax, Capital Intensity, and Return On Assets on Tax Aggressiveness in the coal mining sub-sector industry. This research uses a quantitative descriptive method. This paper uses secondary data from information that was obtained from the coal mining sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The data collection method used purposive sampling. In this paper, there are several analysis used to process the data, which are, descriptive statistic analysis, correlation coefficient analysis, determination coefficient analysis, multiple linear regression analysis, significance test, and classical assumption test assisted by using Statistical Product and Service Solutions (SPSS) 23. The results of this research prove simultaneously. Deferred Tax Asset, Capital Intensity, and Return On Asset have a significant effect on tax aggressiveness, with the resulting significance value (0.006 <0.05). However, partially deferred tax assets do not have a significant effect on tax aggressiveness (0.365> 0.05), on the other hand, Capital Intensity is significant (0.001 <0.05), and Return On Asset has a negative significance(0.002 <0.05) effect to tax aggressiveness.  Keywords : Deferred Tax Expense, Capital Intensity, Return On Asset, and Tax  Aggressiveness

scholarly journals Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal

2021 ◽  
Vol 5 (1) ◽  
pp. 168
Author(s):  
Muhammad Efendi ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Food And Beverage ◽  
Data Source

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The results of this research indicate that profitability affects the capital structure. Meanwhile, liquidity, asset structure, company size and tax avoidance have no effect on capital structure.

Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management

2021 ◽  
Vol 6 (3) ◽  
pp. 111-119
Author(s):  
Rifka Aulia Inayah ◽  
Amiruddin Amiruddin ◽  
Grace T. Pontoh
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Jel Classification ◽  
Free Cash Flow ◽  
Company Value

Objective - This study aims to determine and analyze the effect of financial distress, leverage, free cash flow on earnings management. Methodology/Technique – The object of this research is all companies listed on the Indonesia Stock Exchange with an observation period of 2019. The sample determination uses the purposive sampling method and a total sample of 124 companies is obtained. The analysis technique used is multiple linear regression analysis. Findings - The results show that financial distress has no significant effect on earnings management. Leverage and free cash flow have a negative and significant effect on earnings management. Novelty - This research contributes to signalling theory, which is used by company managers who have better information about their company will be encouraged to convey this information to potential investors where this is intended so that companies can increase company value by sending signals through financial statements of companies listed on the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Financial Distress; Leverage; Free Cash Flow and earnings Management

Kebijakan Pembagian Dividen Perusahaan BUMN Indonesia Periode 2011-2016

2018 ◽  
Vol 17 (1) ◽  
pp. 65
Author(s):  
Siti Nurainul Jannah
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Payout Policy ◽  
Company Size ◽  
Dividend Payout ◽  
Independent Variables ◽  
Asset Growth

The purpose of this study is to analyze the factors that influence the dividend payout policy on BUMN companies listed in Indonesia Stock Exchange period 2011-2016. The independent variables used in this research are profitability, liquidity, asset growth, and company size. The method used is the method of quantitative research and the object of research is a state-owned company listed on the Indonesia Stock Exchange. The data used in this study was secondary data in the form of financial statements obtained by data collection techniques using documentation method. The sample used in this research is twelve companies using purposive sampling method. The technique of data analysis using was multiple linear regression analysis using SPSS test tool. The results showed that all independent variables together positive effect on dividend policy. While the t-test results show that only Profitability variables that have a positive and significant influence toward the dividend payout policy. The independent variables liquidity, asset growth, and company size have a positive and insignificant effect on dividend policy. The dividend payout policy is one of the main concerns of the stakeholders. However, this study uses only four independent variables to analyze the factors that influence the dependent variable. The magnitude of influence of all independent variables in this study only 33% and the rest much influenced by other variables outside in this study. Keywords: dividend payout policy, profitability, liquidity, asset growth, company size

scholarly journals Capital Structure Evaluation Based Company Sizes And Profitability

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Aprih Santosa ◽  
Sri Yuni Widowati ◽  
Emaya Kurniawati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Structure Evaluation ◽  
Positive Effect

The purpose of this study is to evaluate the effect of : (1) Firm Size on Profitability (ROA). (2) Firm Size on Capital Structure (DER). (3) Profitability (ROA) on Capital Structure (DER) in the Manufacturing Sector Automotive Companies and Components on the IDX. The data used are secondary data using a sample of 13 automotive sector manufacturing companies and components listed on the Indonesia Stock Exchange in 2016-2018. Sampling was done using a sensus method. This research uses a quantitative approach and the analysis technique used is multiple linear regression analysis (path analysis. The results of this study are: (1) FirmSize significantly has a positive effect on profitability (ROA). (2) Firm Size significantly has a positive effect on capital structure (DER). (3) Profitability (ROA) significantly has a positive effect on capital structure (DER).

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY)

2019 ◽  
Author(s):  
Rizka Hadya
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Consumer Goods Industry ◽  
Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange (IDX) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2013-2017 and used a total of 7 samples from 32 companies . The technique of taking the sample using purposive sampling method The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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