scholarly journals THE LINKAGE BETWEEN BANK RESTRUCTURING AND BANK DEPOSITS OF COMMERCIAL BANKS OPERATING IN KENYA

2020 ◽  
pp. 339-345
Author(s):  
Dr. Angela Mucece Kithinji
Keyword(s):  
Commercial Banks ◽  
Secondary Data ◽  
Financial Statements ◽  
Negative Influence ◽  
Annual Reports ◽  
Financial Deepening ◽  
Bank Deposits ◽  
Asset Restructuring ◽  
Bank Solvency ◽  
Bank Restructuring

Bank restructuring and bank deposits are important concepts to commercial banks because of their role in the financial intermediation. Intervention through financial innovations, increasing the capital base to address the aspect of size and legal and regulatory framework review are important to ensure successful bank restructuring to record increased level of deposits. Commercial banks in Kenya have undertaken restructuring so as to be more competitive, to restore bank solvency and to mobilize more deposits. However, researchers on bank restructuring and bank deposits found conflicting results. The main objective of the study was to investigate the effect of bank restructuring on deposits of commercial banks in Kenya. The population of the study entailed all the 44 commercial banks licensed and registered under the banking act to do business in Kenya. Out of that data was availed from financial statements and annual reports of 39 commercial banks which were in operation for the period ranging from 2002 to 2014. Descriptive and inferential data analysis methods were used to analyze the secondary data collected. The empirical findings revealed that commercial banks use all the four types of bank restructuring which were financial, capital, operational and asset restructuring. It was further established that operational restructuring statistically affected bank deposits positively. Asset restructuring was found to have significant but negative influence on the deposits of commercial banks in Kenya. The research therefore, concludes that deposits can be mobilized through operational restructuring but can reduce significantly if there is asset restructuring. Deposits can therefore be increased through operational restructuring as an aspect of financial inclusion and financial deepening. KEY WORDS: Bank restructuring, capital, financial, asset, operational, bank deposits.

Pengaruh Debt Financing Dan Equity Financing Terhadap Kinerja Keuangan Bank Syariah Dengan Non Performing Financing Sebagai Variable Moderating

2018 ◽  
Vol 9 (2) ◽  
pp. 128-158
Author(s):  
Andi Rasti Utari Dwi Rahayu ◽  
Saiful Muchlis ◽  
Hasbiuallah Hasbiuallah
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Positive Impact ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Debt Financing ◽  
Annual Reports ◽  
Equity Financing ◽  
The Relationship

This study aims to analyze the financial performance of sharia commercial banks in particular related to the channeling of funds in this case debt financing and equity financingand non performing financing as a moderating variable of the two previous variables to determine the financial performance of sharia commercial banks. The subject of this researchis sharia commercial bank listing in Bank Indonesia year 2011-2015. This research is associative, sample selection is done by purposive sampling method, sothat 8 syariah banks that fulfill the criteria of 11 sharia commercial banks listing in BI Thedata used in the form of secondary data derived from financial statements and annual reports,while data analysis techniques used are descriptive statistical analysis and multipleregression analysis and for analysis of moderating variable using test of absolute differencevalue. The results of this study indicate that debt financing and equity financing have asignificant and positive impact on the financial performance of sharia banks. And nonperforming financing is only able to moderate equity financing to the financial performanceof sharia banks. While non performing financing can not moderate the relationship betweendebt financing to the financial performance of sharia banks

Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 127-145
Author(s):  
Sayuthi Sayuthi
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Research Method ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Negative Influence ◽  
Manufacturing Company

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39  firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.

scholarly journals Determinants of Capital Adequacy among the Commercial Banks in Ghana

2020 ◽  
pp. 88-95
Author(s):  
Ernest Somuah Annor ◽  
Fredrick Somuah Obeng ◽  
Nelly Opoku Nti
Keyword(s):  
Commercial Banks ◽  
Fixed Effects ◽  
Banking System ◽  
Secondary Data ◽  
Least Square ◽  
Capital Adequacy ◽  
Annual Reports ◽  
Independent Variables ◽  
Strict Compliance ◽  
Asset Quality

The study examined the determinants of capital adequacy among selected commercial banks in Ghana. Eight banks were sampled for the periods 2009-2016, secondary data was gathered from the annual reports of selected banks as well as the Ghana Banking Survey authored by Price Waterhouse Coopers Ghana (PWC). A balanced panel approach was employed in investigating the determinants of capital adequacy among selected commercial banks in Ghana whilst comparing estimates of pooled OLS, random and fixed effects models and the generalized least square models to ascertain the robustness of the model. The finding suggests that all the independent variables statistically and significantly influence capital adequacy. While non-performing loans negatively relate to CAR, LFTD and ROA positively impact CAR or asset quality. It is recommended that the central bank and various banks operating in Ghana pay attention to strict compliance with the regulatory regimes to keep banks sound and fit to withstand distress and losses which may, in turn, affect the banking system and economy in entirety.

scholarly journals The Implementation Of Accounting For Environmental Liabilities

Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 121-133
Author(s):  
Amrie Firmansyah ◽  
Suhita Santi Medina
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Accounting ◽  
Annual Reports ◽  
Environmental Liabilities ◽  
Financial Reports ◽  
Income Statement ◽  
Food And Beverage ◽  
Social Environmental

This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company's operations. The analysis is carried out by reviewing disclosures on environmental management activities that have been carried out by the company, which has financial reports and annual reports. The method used is descriptive qualitative method with the data used are secondary data, financial statements, and annual reports obtained from the official website of the Indonesia Stock Exchange from 2015 to 2017 fiscal years. The samples employed in this study is thirteen food and beverage subsector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of this study suggest that from 2015 to 2017, the food and beverage sub-sector companies have not reported any environmental obligations in the form of social-environmental responsibilities in the financial statements. The companies report their environmental responsibility activities as a company expense reported on the income statement. Accounting for environmental obligations related to recognition, measurement, recording, disclosure, and reporting has not been regulated in financial accounting standards, so reporting environmental obligations is still voluntary.

scholarly journals The Determinants of Bank Profitability Empirical Evidence from Vietnamese Commercial Banks in The Periods Of 2013 To 2018

2020 ◽  
Vol 15 ◽  
pp. 176-184
Author(s):  
Dan Ngoc Minh Nguyen ◽  
Anh Vu
Keyword(s):  
Commercial Banks ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Balance Sheet ◽  
Secondary Data ◽  
Analysis Data ◽  
Financial Statement ◽  
Annual Reports ◽  
Panel Model ◽  
Data Tables

This research concentrates on the determinants of the profitability of the Vietnamese Commercial Banks. Both internal and external variables regarding the profitability of commercial bank sector will be focused in the analysis. Data over the period of 2013 to 2018 for 29 Vietnamese Commercial Banks[i] is obtained from via Stock Exchange or media. Fixed effect panel model are used to analyze the determinants of the profitability. By using this, we ensure for the effectiveness of the test result in terms of hypothesis along with size in order to get consistent results. The research is based on the scientific approach of quantitative methods to solve the problems posed, practical and effective service for the completion of the research purpose. The secondary data collected from the worldbank.org, vietdata.vn and annual reports (financial statement, balance sheet, etc.) of Vietnamese commercial banks in the 2013-2018 period to create asymmetric data tables will be processed on STATA software.

scholarly journals Financial and Non-Financial Measures in Evaluating Performance: The Role of Strategic Intelligence in the Context of Commercial Banks in Kenya

2020 ◽  
Vol 13 (10) ◽  
pp. 130
Author(s):  
Blandina Walowe Kori ◽  
Stephen M. A. Muathe ◽  
Samuel Mwangi Maina
Keyword(s):  
Balanced Scorecard ◽  
Commercial Banks ◽  
Banking Sector ◽  
Secondary Data ◽  
Annual Reports ◽  
Primary Data ◽  
Balanced Score Card ◽  
Financial Measures ◽  
Strategic Intelligence

This study provides comprehensive discussion on role of strategic intelligence in commercial banks, in Kenyan context. The primary focus was to evaluate the performance of commercial banks using both financial and non-financial performance measurers. The financial measurers comprised return on equity (ROE), while non-financial measures were customer satisfaction, learning and growth, and internal processes. The study was anchored on resource-based view and balanced scorecard model. The target population comprised 40 commercial banks. Additionally, the sample size 181 was selected proportionately through stratified sampling procedure. Data collection instruments comprised closed and open -ended questionnaires and online review. The study used both primary and secondary data, where primary data was obtained from Kenya commercial banks head offices, while secondary data, for the year 2016 – 2018, was obtained from the annual reports of the central bank of Kenya. Data analysis was done using descriptive statistics and linear multiple regression analysis. Findings of the study indicate that strategic intelligence has a statistically significance on the performance of commercial banks in Kenya. Moreover, both financial and non-financial measures of performance are relevant in the banking sector and growth of Kenyan economy. The study recommends that commercial bank in Kenya should integrate their training focus and strategy implementation with investors interests based on balanced score card.

scholarly journals Earnings persistence, earnings power, and equity valuation in consumer goods firms

2019 ◽  
Vol 5 (1) ◽  
pp. 3-13
Author(s):  
Nurani Fatma ◽  
Widi Hidayat
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Negative Influence ◽  
Positive Influence ◽  
Annual Reports ◽  
Equity Valuation ◽  
Earnings Persistence ◽  
Content Type ◽  
Analysis Technique

Purpose The purpose of this paper is to examine the influence of earnings persistence and earnings power on equity valuation. Design/methodology/approach The purposive sampling method was applied to determine the samples of selected 100 firms. This study employed secondary data obtained from the annual reports and financial statements of consumer goods firms listed on the Indonesian Stock Exchange for the period 2010–2014. The analysis technique used a multiple regression analysis. Findings The study result shows that, partially, earnings persistence and earnings power affect equity valuation by investors. Earnings persistence has a negative influence, whereas earnings power has a positive influence on equity valuation. Originality/value This study throws additional lights on equity valuation specific to consumer goods industries.

scholarly journals Pengaruh Pendapatan Margin Murabahah dan Pendapatan Bagi Hasil Musyarakah terhadap Laba Bersih

2021 ◽  
Vol 2 (2) ◽  
pp. 178
Author(s):  
Ai Iklimah Agustina ◽  
Sulaeman Sulaeman ◽  
Tina Kartini
Keyword(s):  
Commercial Banks ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Sharing ◽  
Positive Influence ◽  
Financial Reports ◽  
Analysis Technique ◽  
Net Profit ◽  
Positive Effect

The purpose of this study to know the effect of murabahah margin revenue and musyarakah profit sharing revenue on BRI Syariah and BJB Syariah net profit. The object of research in this study is 4 years of financial statements at Islamic Commercial Banks in Indonesia especially BRI Syariah and BJB Syariah. The research method used in this study is a quantitative method with an associative approach. The sample used the Nonprobability Sampling approach with the Purposive Sampling method, From 14 Islamic Commercial Banks in Indonesia, 2 banks were chosen with 32 sample financial reports per quarter. Data collection techniques are to use secondary data, namely with documentation and study of literature. The data analysis technique used in this study is multiple linear regression. The results of this study indicate a significant positive effect of murabahah margin income on net profit, there is no significant effect of musyarakah profit sharing revenue on net profit. And the positive influence jointly from murabahah margin income and musyarakah profit sharing revenue significantly, with an influence level of 80.7% and the remaining 19.3% are other variables that also influence net profit but are not examined in this study

scholarly journals COMPARISON OF SELECTED METHODS FOR PERFORMANCE EVALUATION OF CZECH AND SLOVAK COMMERCIAL BANKS

2017 ◽  
Vol 18 (5) ◽  
pp. 852-876 ◽  
Author(s):  
Beata GAVUROVA ◽  
Jaroslav BELAS ◽  
Kristina KOCISOVA ◽  
Tomas KLIESTIK
Keyword(s):  
Commercial Banks ◽  
Financial Statements ◽  
Annual Reports ◽  
Consolidated Financial Statements ◽  
Model Risk ◽  
Perfect Correlation ◽  
Multi Criteria Evaluation ◽  
Process And Outcome ◽  
Stable Performance ◽  
Outcome Differences

The successful development of economy is based on the efficient and stable performance of commercial banks. A broad range of methods is used to evaluate them. Each method has its own specific features and logic, which results in the existence of discrepancies in the results of their evaluation. For this reason, as well as due to the elimination of model risk, numerous methods are recommended in practice to detect multidimensional disproportions in bank performance and to create a comparator base. This led to the realization of the research aimed at assessing the performance of selected Czech and Slovak banks by applying several methods and evaluating the process and outcome differences of these methods. The data were obtained from the non-consolidated financial statements published in the annual reports of the evaluated banks. The analysis showed that all methods have roughly the same results. Almost perfect correlation had been found not only among the methods of multi-criteria evaluation, but also among the other investigators.

scholarly journals ANALISIS PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN JASA NONKEUANGAN

2020 ◽  
Vol 12 (1) ◽  
pp. 104-124
Author(s):  
Yuliamos Tirta Wijaya Pasaribu ◽  
Synthia Madya Kusumawati ◽  
L. Jade Faliany
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
External Pressure ◽  
Annual Reports ◽  
Fraudulent Financial Reporting ◽  
Service Companies ◽  
Positive Effect

Abstract– This research aimed at analyzing the effect of fraud pentagon proxied by nine variables, namely financial stability, personal financial needs, external pressure, financial targets, ineffective monitoring, industry characteristics, auditor changes, director changes, and frequent number of CEO’s picture towards fraudulent financial reporting proxied by Beneish M-Score at non-financial service companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data used were secondary data obtained from annual reports and financial statements of nonfinancial service companies period 2015-2017 with a total of 285 eligible samples. The data analysis methods used were descriptive statistical analysis and logistic regression analysis. The results showed that the variables of financial stability and the nature of the industry generated a significant and positive effect on fraudulent financial reporting. Meanwhile, the variables of personal financial needs, external pressure, financial targets, ineffective monitoring, auditor changes, director changes, and often the CEO's image were not significant to fraudulent financial reporting. Keywords: Fraud Pentagon, Fradulent Financial Reporting, Beneish M-Score

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