scholarly journals Pengaruh Ukuran Perusahaan, dan Leverange Terhadap Praktik Income Smoothing pada Bank Syariah

2020 ◽  
Vol 4 (1) ◽  
pp. 80
Author(s):  
Syawal Harianto ◽  
Haris Al Amin ◽  
Yusmika Indah
Keyword(s):  
Firm Size ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Income Smoothing ◽  
Islamic Banks ◽  
Analysis Method ◽  
Financial Leverage ◽  
Effect Model ◽  
Report Data ◽  
Test Result

This research is to know the effect of firm size, and financial leverage to Income Smoothing practices is Islamic Banks.  The data used is the secondary data with sourced from annual report data published by Islamic commercial banks and syariah business unit during 2016-2018 periods, samples research are 54 (fifty four) bank. Data analysis method using eviews with the fixed effect model. The result of the research shows that the simultan firm size and financial leverage have significant effect on Income Smoothing in Islamic banks.the partially, firm size an financial leverage has a positive and significant effect on income smoothin practices in Islamic banks City. The determination test result is 55%. Keywords: Firm Size, Financial leverage, Income Smoothing.

scholarly journals The Determinants of Income Smoothing: Study of Indonesian Manufacturing Companies

2021 ◽  
Vol 3 (2) ◽  
pp. 50-61
Author(s):  
Sherly Tiana ◽  
Karina Harjanto
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Natural Logarithm ◽  
Negative Effect ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence about the effect of profitability, financial, dividend payout ratio and firm size towards income smoothing. The dependent variable of this research is income smoothing measured by Eckel Index. The independent variables of this research are profitability measured by Net Profit Margin (NPM), financial leverage measured by Debt to Assets Ratio (DAR), Dividend Payout Ratio (DPR), and firm size measured by natural logarithm assets. The samples were determined based on purposive sampling method. The sample of this research are 11 manufacture companies that listed in Indonesian Stock Exchange (IDX) in 2016-2018. Secondary data used in this research was analyzed by using logistic regression method. The result of this research are (1) profitability (NPM) has no positive effect towards income smoothing, (2) financial leverage (DAR)  has no positive effect towards income smoothing, (3) Dividend Payout Ratio (DPR) has no positive effect towards income smoothing, (4) firm size  has significant negative effect towards income smoothing, (5) profitability, financial leverage, Dividend Payout Ratio, and firm size has significant effect towards income smoothing.

Dana pihak ketiga, Inflasi dan Pembiayaan Mudharabah terhadap Non Performing Financing pada Bank Islam di Indonesia dan Malaysia

2019 ◽  
Vol 16 (2) ◽  
pp. 74-80
Author(s):  
Afrillia Tiara Putri ◽  
Saadah Yuliana ◽  
Anna Yulianita
Keyword(s):  
Panel Data ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Third Party ◽  
Coefficient Of Determination ◽  
Islamic Banks ◽  
Effect Model ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect

This study aimed to analyze the influence of third party funds, inflation, and mudharabah against non performing financing on Islamic Banks in Indonesia and Malaysia. Data used is secondary data. The method used in this analysis is the panel data regression. The results showed that in partial third party fund and mudharabah significant negative effect on the Non Performing Financing, while inflation is positive and not significant to the Non Performing Financing. Variable Third Party Funds, Inflation and mudharabah jointly significant effect on Non Performing Financing. Based on the regression equation fixed effect model results show the results of the coefficient of determination (R2) is 0.369198, or 36.91 per cent means that the variation of the variable third party funds, inflation and mudharabah have an influence on the non performing financing for the coefficient of determination, while the rest 63.09 percent influenced by variables outside the model

scholarly journals ANALISIS FINANCIAL LEVERAGE, GROWTH, DAN RISIKO BISNIS TERHADAP PROFITABILITAS PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ45 PADA PERIODE 2013-2017

2019 ◽  
Vol 16 (1) ◽  
pp. 64-77
Author(s):  
Lorraine Analia Aglen ◽  
Yunia Panjaitan
Keyword(s):  
Fixed Effect Model ◽  
Business Risk ◽  
Analysis Method ◽  
Financial Leverage ◽  
Effect Model ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Asset Growth ◽  
Positive Effect

This study aims to examine the effect of financial leverage, growth, and business risk on firm’s profitability. Using 18 companies listed on LQ45 index during 2013 – 2017. The research used a panel data regression analysis method with Fixed Effect Model (FEM) as the estimator model. The findings suggest that financial leverage has a negative effect on firm’s profitability, asset growth has a positive effect on firm’s profitability, and business risk does not affect firm’s profitability.

scholarly journals The Islamic Social Reporting Index and Investment Account Holder in Islamic Banks

2020 ◽  
Vol 11 (1) ◽  
pp. 43-54
Author(s):  
Nadia Putri ◽  
Sepky Mardian
Keyword(s):  
Secondary Data ◽  
Fixed Effect Model ◽  
Social Reporting ◽  
Islamic Banks ◽  
Estimation Model ◽  
Effect Model ◽  
Analysis Technique ◽  
Islamic Financial Institutions ◽  
Csr Disclosure ◽  
Corporate Social

This research aims to discover the influence of Corporate Social Responsibility (CSR) disclosure based on the Islamic Social Reporting (ISR) index towards Investment Account Holder (IAH) in 11 Islamic banks in Indonesia from 2013-2018. The dependent and independent variables comprise the growth of temporary Syirkah funds representing IAH and prior studies. This is an associative research with secondary data obtained from the annual report. Panel data regression was used as the analysis technique with Fixed Effect Model (FEM) chosen as the best estimation model. The result showed that the ISR index towards IAH negatively influences CSR disclosure. Furthermore, the dominant floating market customers in Indonesia tend to force Islamic banks to focus on reporting related returns, sharia-compliant transactions, and excellent service to customers rather than disclosing social factors. This trend also exists in Islamic banks in several countries, besides the absence of regulations and guidelines for social reporting standards. The social reporting guidelines issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) are only voluntary to be implemented by Islamic banks

scholarly journals The Effect of Liquidity, Leverage, Profitability, and Firm Size on the Bond Rating of Banking Sub Sector in Indonesia Stock Exchange 2014 – 2018

2020 ◽  
Vol 5 (8) ◽  
pp. 748-752
Author(s):  
Ayu Lestari ◽  
Andam Dewi Syarif
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Analysis Model ◽  
Bond Ratings ◽  
Bond Rating ◽  
Simultaneous Test ◽  
Effect Model

This study aims to detect empirical evidence regarding the effect of liquidity, leverage, profitability and firm size on bond ratings. The population in this study uses banking companies listed on the Indonesia Stock Exchange in the period 2014-2018. The sampling method used was purposive sampling. 10 banking companies that met the criteria were sampled. The data analysis method used is panel data regression analysis. Panel regression analysis model used is the Fixed Effect model. The data used are secondary data in the form of annual financial ratios. The results of this study on the partial test prove that firm size has an effect on bond ratings. The results also showed that liquidity, leverage, profitability had no effect on bond ratings. The simultaneous test results prove that simultaneously liquidity, leverage, profitability and firm size have a significant effect on the bond rating

Income smoothing behavior and the procyclical effect of loan loss provisions in Islamic banks

2019 ◽  
Vol 10 (1) ◽  
pp. 21-34 ◽  
Author(s):  
Sigid Eko Pramono ◽  
Hilda Rossieta ◽  
Wahyoe Soedarmono
Keyword(s):  
Fixed Effect Model ◽  
Income Smoothing ◽  
Islamic Banks ◽  
Loan Loss ◽  
Content Type ◽  
Loan Loss Provisions ◽  
Risk Increase ◽  
Effect Model ◽  
Prior Literature ◽  
Loan Growth

Purpose This study aims to test whether loan loss provisions in Islamic banks is procyclical by explicitly examining the link between non-discretionary provisions and loan growth. In the next stage, this paper tests whether the link between non-discretionary provisions and loan growth is conditional on bank capitalization and lending. This is to identify whether bank-specific factors affect the procyclicality of non-discretionary provisions and whether such procyclicality can be explained by income smoothing in banks with different capitalization and loan profiles. Design/methodology/approach This study is conducted in four stages. The first stage identifies the determinants of loan loss provisions. The second stage investigates whether income smoothing is affected by capitalization and lending activities. In the third stage, the link between non-discretionary provisions and loan growth is examined. In the fourth stage, this paper tests whether the link between non-discretionary provisions and loan growth is affected by bank capitalization and lending. A two-way panel-fixed effect model is used. Findings Non-discretionary provisions are procyclical, particularly for banks with lower capitalization and lending activities, because such banks do not conduct income smoothing. Specifically, banks with lower capitalization experience a decline in loan growth when non-discretionary provisions to cover credit risk increase. Research limitations/implications The dataset used in this study follows Soedarmono et al. (2017) and does not enable to differentiate types of financing products in Islamic banks that may exacerbate or mitigate the procyclicality of non-discretionary provisions. Originality/value This paper extends prior literature on the procyclicality of loan loss provisions by specifically investigating the influence of non-discretionary provisions on loan growth in Islamic banks and whether such relationship depends on the role of income smoothing undertaken by banks with different levels of capitalization and lending. This paper builds on the work of Soedarmono et al. (2017) in which they do not explicitly examine the relationship between loan loss provisions and loan growth.

scholarly journals Apakah pendapatan asli daerah (PAD) mendorong ketimpangan distribusi pendapatan di Yogyakarta?

2021 ◽  
Vol 16 (4) ◽  
pp. 831-838
Author(s):  
Dessy Rachmawatie
Keyword(s):  
Income Distribution ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Analysis Method ◽  
Effect Model ◽  
High Level ◽  
Paradigm Development ◽  
Distribution Problems ◽  
Model Approach

Paradigm Development is a process in development to achieve a change. Inequality of income distribution is a problem that is quite a severe concern in all regions and developed and developing countries. This proves that Yogyakarta Province still has a relatively high level of inequality in income distribution. Problems in income distribution inequality can be influenced by various factors, such as Regional Original Income to income distribution inequality in 5 Regencies/Cities in Yogyakarta Province for the 2010-2020 period. This study uses secondary data with panel data analysis method with a period of 2010-2020, using the Fixed Effect Model approach. This analysis shows that Regional Original Income has a positive and significant influence on the inequality of income distribution in 5 regencies/cities in Yogyakarta Province.

scholarly journals THE EFFECT OF ECONOMIC GROWTH AND DEMOGRAPHIC CONDITION ON CRIMINALITY IN EAST JAVA PROVINCE

2021 ◽  
Vol 31 (1) ◽  
pp. 28
Author(s):  
Fani Novi Hariyantia ◽  
Rafael Purtomo S ◽  
Regina Niken Wilantari
Keyword(s):  
Economic Growth ◽  
Population Density ◽  
Significant Relationship ◽  
Crime Rate ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Poor People ◽  
Analysis Method ◽  
Effect Model ◽  
Demographic Condition

Introduction: This study aims to determine how much the effect of economic growth and demographic conditions on the crime rate in East Java Province. This study is using secondary data for 6 years from 2013-2018.Methods: The data analysis method used in this study is panel data regression analysis method with the Fixed Effect Model (FEM) approach. The dependent variable used in this study is the crime rate, while the independent variables are economic and demographic growth, which includes population density and the number of poor people.Results: Based on the results of this study, it can be concluded that economic growth has a positive but insignificant relationship to the crime rate in East Java Province. Population density has a positive and significant relationship to the crime rate in East Java Province. Meanwhile, the number of poor people has a negative and significant relationship with the crime rate in East Java Province. The results of the study also show that economic growth, population density and the number of poor people have an effect and significant relationship on the crime rate in East Java Province.Conclusion and suggestion: This needs an equitable distribution of income and empowerment of human resources through improving educational facilities and infrastructure as well as skills so that productivity and community income increase. In addition, it is necessary to have equitable development and the provision of employment opportunities in each region so that population density is not concentrated in one or several areas.

scholarly journals Pengaruh Ukuran Perusahaan, Financial Leverage, Profitabilitas dan Nilai Saham pada Tindakan Perataan Laba

2021 ◽  
Vol 23 (1) ◽  
pp. 85-96
Author(s):  
Sigit Adi Nugroho ◽  
Yeni Kuntari ◽  
Triani Triani
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Income Smoothing ◽  
Test Results ◽  
Financial Leverage ◽  
Financial Reports ◽  
Independent Variables ◽  
Stock Value

The purpose of this study was to analyze the factors that affect income smoothing. The factors examined in this study were firm size, financial leverage, profitability and stock value as the independent variables while income smoothing as the dependent variable. The samples were 11Automotive and Components companies listed on the Indonesia Stock Exchange (IDX) that submitted financial reports consistently in 2014-2018 period. The data used in this study were secondary data using a purposive sampling method. The data analysis in this study used logistic regression analysis. The test results showed that firm size had a significant effect on income smoothing while financial leverage, probability and stock value had no effect on Income smoothing. Simultaneously firm size, financial leverage, profitability and stock value had a significant effect on Income Smoothing of Automotive and Components Companies listed on the Indonesia Stock Exchange in 2014-2018.

scholarly journals THE INFLUENCE OF MODAL STRUCTURE, THE SIZE OF THE COMPANY AND SALES GROWTH ON COMPANIES PROFITABILITY THAT LISTED ON SRI-KEHATI INDEX

2016 ◽  
Vol 15 (2) ◽  
Author(s):  
Arif Herlambang ◽  
Putu Anom Mahadwarta ◽  
Niafatul Aini
Keyword(s):  
Firm Size ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Sales Growth ◽  
Short Term ◽  
Effect Model ◽  
Analysis Technique ◽  
Firm Profitability ◽  
The Impact

The purpose of this paper is investigate the impact of capital structure growth on firm profitability from companies that listed on SRI-KEHATI Indeks in 2011-2015. Independent variable that used to represent firm profitability is Return on Asset (ROA), while the independent variables that used to represent long term debt, short term debt, firm size, and sales growth. The data used in this study is secondary data derived from the financial statements of companies listed in the SRI-KEHATI index period 2011-2015. Data analysis technique in this research use regression analysis of panel data of Fixed Effect Model (FEM). From the test, it can be seen that the variable of long-term debt, short term debt, firm size and sales growth give significant influence to profitability of companies listed in SRI-KEHATI index in 2011-2015 period.

Sign in / Sign up

Export Citation Format

Share Document