RELATIVE STANDING OF ROE AND ROCE IN EFFECTIVE LIQUIDITY MANAGEMENT: EVIDENCE FROM BANGLADESHI COMMERCIAL BANKS

Tier 1 ◽

Negative Effect ◽

Liquidity Measures ◽

Positive Effect ◽

Relative Standing

This study has been designed for examining the effectiveness of liquidity management through the relative standing of ROE and ROCE of Nationalized Commercial Banks in Bangladesh for the duration of 2008–2018. Six NCBs are selected purposively as sample. The study relies on a balanced panel data set of 66 observations which are gathered from the annual reports of banks and analyzed by random effects regression model. However, the research only examined a few variables. The empirical results reveal that the selected NCBs have been portraying better standing in case of ROE than ROCE in effective liquidity management. The value of R2 of ROE is 75.25%; it signifies that the explanatory measures could clarify 75.25% of the variations in ROE. Among the liquidity measures, Assets/Shareholders Equity has highly significant negative effect; Tier 1 Capital/Risk Weighted Assets has highly significant positive effect; Deposits/Assets have some significant positive and Bank Size in terms of Deposits has some significant negative effect on ROE of the selected NCBs.

RELATIVE STANDING OF ROE AND ROCE IN EFFECTIVE LIQUIDITY MANAGEMENT: EVIDENCE FROM BANGLADESHI COMMERCIAL BANKS

American Finance & Banking Review ◽

10.46281/amfbr.v6i1.1457 ◽

2021 ◽

pp. 26-41

Keyword(s):

Commercial Banks ◽

Annual Reports ◽

Data Set ◽

Liquidity Management ◽

Tier 1 ◽

Negative Effect ◽

Liquidity Measures ◽

Positive Effect ◽

Relative Standing

Profitabilitas menjadi pemediasi untuk variabel yang mempengaruhi struktur modal (Studi pada Bank Umum Syariah di Indonesia periode 2016-2020)

JURNAL EKONOMI DAN BISNIS ISLAM ◽

10.32505/j-ebis.v6i2.3266 ◽

2021 ◽

pp. 160-187

Author(s):

Indah Lestari

Keyword(s):

Capital Structure ◽

Commercial Banks ◽

Sampling Technique ◽

Tax Shield ◽

Growth Opportunity ◽

Negative Effect ◽

Debt Tax Shield ◽

The purpose of this study is to find out and analyze whether there is an Influence of Liquidity, Growth Opportunity, Asset Structure, and Non Debt Tax Shield on Capital Structure with Profitability as an Intervening Variable in Islamic Commercial Banks Registered at OJK 2016-2020 ". This research is a quantitative research using data sources derived from secondary data, namely the annual report. The sampling technique used in this research is purposive sampling technique. Of the 14 Islamic commercial banks registered with the OJK, only 11 are in accordance with the sample criteria in this study. This study uses the Eviews 9 application as a tool for data processing. The analytical methods used in this research are stationarity test, panel data regression model test, classical assumption test, regression test, and path analysis test. The results obtained in this study are liquidity has a significant negative effect on capital structure. Growth opportunity and asset structure have a significant positive effect on capital structure. Meanwhile, the non-debt tax shield and profitability variables have no significant positive effect on capital structure. Liquidity has no significant negative effect on profitability, growth opportunity has no significant positive effect on profitability. Asset structure has a significant positive effect on profitability, while non-debt tax shield has a significant negative effect on capital structure. From the results of the path analysis conducted in this study, profitability was not able to mediate the variables of liquidity, growth opportunity, and non-debt tax shield on capital structure, but for the asset structure variable profitability was able to mediate the influence of asset structure on capital structure.

PENGARUH CAR, NPL, DER DAN LAR TERHADAP ROA PADA BANK UMUM DI BURSA EFEK INDONESIA

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2019.v08.i12.p25 ◽

2019 ◽

Vol 8 (12) ◽

pp. 7411

Author(s):

Ayu Chintya Arie Zeuspita ◽

I Putu Yadnya

Keyword(s):

Data Analysis ◽

Commercial Banks ◽

Stock Exchange ◽

Bank Management ◽

Observation Methods ◽

Analysis Technique ◽

Negative Effect ◽

ROA is a comparison between pre-tax profit and total bank assets. Factors that can influence ROA must be observed by bank management in order to obtain optimal ROA. Optimal ROA shows that banks are able to make good use of assets owned to generate profits. The purpose of this study was to determine the effect of CAR, NPL, DER and LAR partially on ROA in commercial banks on the IDX for the period 2013-2015. The sample in this study were banking companies listed on the Indonesia Stock Exchange for the period 2013-2015, which totaled 31 banking companies, which were taken using the census method. Data collection is done by nonparticipant observation methods. The data analysis technique used is multiple linear regression. The results showed that there was a significant positive effect between CAR and ROA. NPL shows a significant negative effect on ROA. DER shows a significant negative effect on ROA, and LAR shows a significant positive effect on ROA. Keywords: CAR, NPL, DER, LAR, ROA

Analisis Determinan Efisiensi Bank Umum Syariah Indonesia Dengan Variabel Moderating Profitabilitas

MALIA: Journal of Islamic Banking and Finance ◽

10.21043/malia.v3i1.8091 ◽

2019 ◽

Vol 3 (1) ◽

pp. 73

Author(s):

Ranaswijaya Ranaswijaya ◽

Ari Kristin ◽

Muhlis Muhlis

Keyword(s):

Commercial Banks ◽

Efficiency Analysis ◽

Data Envelopment ◽

Input Output ◽

Negative Effect ◽

Optimal Efficiency ◽

Financing And Investment ◽

The purpose of this study is to examine the effect of Non Performing Financing (NPF) and Bank Size on the profitability and efficiency level of Islamic Commercial Banks, as well as the effect of profitability if it moderates the effect of Non Performing Financing (NPF) and Bank Size on the level of efficiency of Islamic Commercial Banks. The level of efficiency is obtained through efficiency analysis with Data Envelopment Analysis (DEA), The variables of input output consist of tabungan iB, giro iB, and deposito iB, while output consist of murabahah financing, mudharabah financing, musyarakah financing,and investment in securities. Data used during the period 2014-2017 which includes 13 Islamic Commercial Banks. The results of the study indicate that Bank Victoria Syariah achieved optimal efficiency values and the lowest efficiency of Bank Syariah Bukopin. The results of the hypothesis indicate that Non Performing Financing (NPF) has a significant negative effect on profitability and the level of efficiency of Islamic commercial banks. Bank size has no significant positive effect on profitability and has no significant negative effect on the efficiency of Islamic commercial banks. Profitability has no significant positive effect on the level of efficiency, and is not able to significantly moderate the influence of NPF and bank size on the level of efficiency of Islamic commercial banks.

The effects of Tier-1 capital, risk management, and profitability on performance of Indonesian Commercial Banks

International Journal of Law and Management ◽

10.1108/ijlma-05-2017-0109 ◽

2018 ◽

Vol 60 (5) ◽

pp. 1074-1086

Author(s):

Erna Sari ◽

Suhadak Suhadak ◽

Sri Mangesti Rahayu ◽

Solimun Solimun

Keyword(s):

Risk Management ◽

Commercial Banks ◽

Research Result ◽

Equation Modeling ◽

Content Type ◽

Tier 1 ◽

Negative Effect ◽

Research Findings ◽

Positive Effect ◽

Tier 1 Capital

Purpose This research aims to examine the effect of Tier-1 capital, risk management, and profitability on performance of Indonesia commercial banks. Design/methodology/approach The research population consisted of all commercial banks listed in the Indonesia Stock Exchange periods of 2010 to 2014 with a total of 42 companies. The statistical analysis for testing the hypothesis using structural equation modeling (SEM) covariance based using WarpPLS. Findings Research result shows that Tier-1 capital has a positive effect on capital on risk management; risk management has a positive effect on performance, but risk management does not have an effect to profitability; profitability has a positive effect on performance; and Tier-1 capital has a negative effect on profitability. On the other hand, profitability has a negative effect on Tier-1 capital and performance has a positive effect on Tier-1 capital, whereas Tier-1 capital does not have an effect on performance. Originality/value The originality of this research can be seen from the causal relationship between the effects of Tier-1 capital, risk management and profitability on performance of commercial banks in the context of stock performance among Indonesia commercial banks. In addition, previous research findings remain inconsistent between one another. By conducting this research, it is expected that more consistent research findings than the previous ones can be generated. Sluggish global economic conditions which result in declined bank performance are an interesting topic to investigate.

PENGUJIAN FINANCING TO DEPOSIT RATIO (FDR) SEBAGAI MEDIASI ANTARA PEMBIAYAAN, NON PERFORMING FINANCING (NPF) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP LABA PADA BANK UMUM SYARIAH INDONESIA

I-Finance a Research Journal on Islamic Finance ◽

10.19109//ifinace.v5i2.4914 ◽

1970 ◽

Vol 5 (2) ◽

pp. 181-200

Author(s):

Rika Lidyah ◽

Oki Sania Riski ◽

Dwithia Chan Yo Putri ◽

Tri Agustina

Keyword(s):

Commercial Bank ◽

Commercial Banks ◽

Annual Report ◽

Secondary Data ◽

Financial Reports ◽

Operating Income ◽

Analysis Techniques ◽

Negative Effect ◽

This study aims to determine the effect of financing, non-performing financing (NPF) and operating income operating expenses (BOPO) on profits with financing to deposit ratio (FDR) as a mediating variable at Islamic Commercial Banks in Indonesia. The type of data used is secondary data with an external type. Sources of data in the form of annual financial reports (annual report) Islamic Commercial Bank. The number of samples of 7 companies with a sample determination method that is purposive sampling. Data analysis techniques used are the classical assumption test and path analysis. Research found that (1 ) financing has a significant negative effect on FDR, (2) NPF has no effect on FDR, (3) BOPO has a significant negative effect on FDR, (4) financing has a significant positive effect on earnings, (5) NPF has a significant negative effect on earnings, (6) BOPO has no effect on earnings, (7) FDR has a significant negative effect on earnings, (8) FDR mediates the effect of financing on earnings, (9) FDR does not mediate the effect of NPF on earnings and (10) FDR mediates the influence of BOPO on earnings.

Determinan Intellectual Capital terhadap Profitabilitas di Bank Syariah: Pengujian Mediasi Kinerja Keuangan dan Kinerja Non Keuangan

Jurnal Samudra Ekonomi dan Bisnis ◽

10.33059/jseb.v11i2.1996 ◽

2020 ◽

Vol 11 (2) ◽

pp. 151-165

Author(s):

Siti Mardilia Farihah ◽

Setiawan Setiawan

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Commercial Banks ◽

Sampling Method ◽

Research Result ◽

Analysis Method ◽

Negative Effect ◽

The purpose of this study is to analyze the effect of intellectual capital on financial performance and non-financial performance of Islamic banking, and its impact on the profitability of the bank. The population is 13 Sharia Commercial Banks in Indonesia. With the purposive sampling method, a sample of five Islamic commercial banks was obtained. Data analysis method in this study uses SEM PLS. The first result shows that intellectual capital has a significant negative effect on financial performance, a significant positive effect on non-financial performance, and a positive but unsignificant effect on profitability. The next results stated that financial performance and non-financial performance had a significant negative effect on profitability. The third research result states that intellectual capital has a significant positive effect on profitability through financial performance, but a significant negative effect on profitability through non-financial performance.

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

Jurnal MAPS (Manajemen dan Perbankan Syariah) ◽

10.32483/maps.v3i2.37 ◽

2020 ◽

Vol 3 (2) ◽

pp. 93-108

Author(s):

Annisa Siti Fathonah ◽

Dadang Hermawan

Keyword(s):

Secondary Data ◽

Financial Statements ◽

Return On Assets ◽

Internal Factors ◽

Macroeconomic Factors ◽

Operating Income ◽

Negative 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.

Religion and aggregate support for redistribution

Acta Sociologica ◽

10.1177/0001699318768380 ◽

2018 ◽

Vol 62 (3) ◽

pp. 251-269 ◽

Cited By ~ 1

Author(s):

Mads Meier Jæger

Keyword(s):

Church Attendance ◽

Religious Denomination ◽

Data Set ◽

Social Survey ◽

Aggregated Data ◽

International Social Survey Programme ◽

Negative Effect ◽

Positive Effect ◽

High Share ◽

International Social

Aggregated data on regions within countries have been used to analyze the effect of religion and religiosity on aggregate support for redistribution. The data are from the International Social Survey Programme and a panel data set was constructed at the level of regions that were observed several times over the period 1985–2010. Empirical analyses show that a higher share of Catholics within a region has a positive effect on aggregate support for redistribution; a higher share of Protestants has a negative effect; religiosity (measured by church attendance) has no effect; and the effect of a religious denomination is non-linear and depends on whether or not it has a weak or a strong presence in a region. It was also found that Scandinavia is unusual in combining a high share of Protestants with high aggregate support for redistribution.

Islamic Corporate Governance and Internal Control Influance on Fraud in Sharia Commercial Banks

Journal of Islamic Economics and Social Science (JIESS) ◽

10.22441/jiess.2020.v1i1.003 ◽

2020 ◽

Vol 1 (1) ◽

pp. 28

Author(s):

Mariyam Chairunisa

Keyword(s):

Corporate Governance ◽

Internal Control ◽

Financial Services ◽

Commercial Banks ◽

Audit Committee ◽

Supervisory Board ◽

Negative Effect ◽

Descriptive Approach ◽

Quantitative Descriptive ◽

This study aims to examine impact of Islamic Corporate Governance and Internal Control on Fraud on sharia Commercial Bank in Indonesia. The unit analysis of this research is Sharia Commercial Banks in Indonesia which have been registered in the Financial Services Authority (OJK) period 2012 to 2017. This research was done to 11 Islamic commercial banks by using quantitative-descriptive approach. The results of this research showed that Sharia Supervisory Board and Internal Control have negative effect and unsignificant on Fraud. However, Audit Committee has a positive effect and significant on fraud .