Pengaruh Kinerja Keuangan Dan Inflasi Terhadap Return On Asset Pada Bank Umum Syariah Di Indonesia

This research aims to show the effect of capital adequacy ratio (CAR), financing to deposit ratio (FDR), non-performing financing (NPF), operating expenses on operating income (OEOI), and inflation partially and simultaneously on return on assets (ROA) at Sharia Commercial Bank in Indonesia. This type of research is a quantitative research using secondary data based on panel data. The research population consisted of 11 Islamic Commercial Banks in Indonesia using the purposive sampling technique so that 220 samples were obtained. The data analysis technique used is panel data regression method, classical assumption test, coefficient of determination, t-test, and f-test. The results show that CAR has a positive and significant effect on ROA, FDR has a negative and insignificant effect on ROA, NPF, and inflation has a positive effect and is not significant on ROA. At the same time, OEOI has a negative and significant effect on ROA. Simultaneously all independent variables have a significant effect on ROA.

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PERBANDINGAN CAPITAL ADEQUACY RATIO PADA PT BNI TBK DENGAN PT BRI TBK

Jurnal Ekonomi Balance ◽

10.26618/jeb.v16i1.3473 ◽

2020 ◽

Vol 16 (1) ◽

pp. 30-39

Author(s):

Defita Rahayu ◽

Alwi Alwi

Keyword(s):

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Capital Adequacy ◽

Analysis Technique ◽

Capital Adequacy Ratio ◽

Significant Difference ◽

Secondary Data Sources ◽

Better Than

The purpose of this study was to find out how much a significant difference between CAR BNI and BRI. The sampling technique in this study used purposive sampling. This research sample for 5 years from 2014-2018 was listed on the Indonesia Stock Exchange. Types of quantitative research data with secondary data sources. The data analysis technique used independent sample t-test. The analysis shows that the CAR variable on BNI and BRI based on the Sig (2-tailed) value of 0.010 so that a significant value of 0.010 0, 05, then Ho is rejected and Ha is accepted stating that there is a significant difference between the average CAR on BNI and BRI . Of the two banks, BNI's average is 17.760% smaller than the BRI's average of 21.332%. This shows that during 2014-2018 BRI's CAR was better than BNI, due to the increase in the amount of capital received by BRI. When referring to the minimum Bank Indonesia regulation is 8%, both banks have good financial performance in terms of (CAR).

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ANALYSIS THE BANK’S HEALTH LEVEL AND RETURN OF STOCK OF BANKING IN INDONESIAN STOCK EXCHANGE

ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) ◽

10.36987/ecobi.v7i1.1562 ◽

2020 ◽

Vol 7 (1) ◽

pp. 129-138

Author(s):

Hayanuddin Safri ◽

Yudi Prayoga ◽

Raja Saul Marto Hendry

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Capital Adequacy ◽

Operating Income ◽

Health Level ◽

Research Population ◽

Negative Effect ◽

Profit Growth

Bank is the finance institution, beside that Bank also as one of corporate sector in Indonesia, which has important role in promoting the economy system. Therefore management in banking companies which listed on Bursa Efek Indonesia (Indonesia Stock Exchange) must keep financial performance through their health level in order optimize the return of stock. This study aims to determine the effect of risk profile variables measured by the Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR), Variable Earnings as measured by Return On Assets (ROA) and Cost Operational and Operating Income (BOPO) as well as the measured capital variables with Capital Adequacy Ratio (CAR) on profit growth. This research is a causal associative research. Population in the study includes 8 banking companies listed on the Indonesia Stock Exchange 2013- 2017. Sampling technique used is purposive sampling and obtained sample as much as the company. Data used in this research is a secondary data that is financial statements that meet the criteria.Data derived from financial statements obtained from Bank Indonesia (BI) which may be accessed through www.bi.go.id and www.idx.co.id. Data analysis uses multiple linear regressions. The result of the research shows that there are variables that have positive effect to return of stock is CAR variable, ROE, and BOPO variable while variable ROA andLDR have no effect on profit growth, and NPL has negative effect to Return of stock.. Ability variable independent in explaining the variation of the dependent variable equal to 57,6%, whereas the remaining 41.5% is explained by other independent variables outside the model research.

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Sustainabillity Ratio pada Bank Umum Syariah di Indonesia Beserta Faktor yang Mempengaruhinya

JES (Jurnal Ekonomi Syariah) ◽

10.30736/jesa.v5i2.92 ◽

2020 ◽

Vol 5 (2) ◽

Author(s):

Dirvi Surya Abbas ◽

Arry Eksandy ◽

Yuniarti Yuniarti

Keyword(s):

Secondary Data ◽

Sampling Technique ◽

Capital Adequacy ◽

Financial Sustainability ◽

Operational Cost ◽

Financial Reports ◽

Operating Income ◽

Panel Data Regression ◽

Capital Adequacy Ratio ◽

Data Regression

The purpose of this study are to determine the effect of Capital Adequacy Ratio (CAR), Operational Cost of Operating Income (BOPO), Financing Deposit Ratio (FDR) on financial sustainability ratio (FSR) (Empirical Study on Islamic Banking in Indonesia in 2014 - 2018). The research period time used was 4 years, namely the 2014-2015 period. The population of this study includes all Islamic general banking in Indonesia in the 2014-2015 period. The sampling technique was using a purposive sampling technique. Based on the predetermined criteria, 8 companies were obtained. The type of data used is secondary data obtained by financial reports issued by the bank. The analysis method used is panel data regression analysis. The results show that the Capital Adequacy Ratio (CAR) has a significant positive effect on financial sustainability ratio (FSR). Operational Cost Operating Income (BOPO) doesn’t have effect on financial sustainability ratio (FSR). Financing Deposit Ratio (FDR) doesn’t have effect on financial sustainability ratio (FSR). Keywords: financial sustainability ratio (FSR); capital adequacy ratio (CAR); operational cost of operating income (BOPO); financing deposit ratio (FDR)

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ANALISIS RETURN ON INVESTMENT (ROI) UNTUK MENILAI KINERJA KEUANGAN PADA PT. MITRA INVESTINDO, Tbk.

J-ISCAN: Journal of Islamic Accounting Research ◽

10.52490/j-iscan.v3i1.1143 ◽

2021 ◽

Vol 3 (1) ◽

pp. 35-43

Author(s):

Dedy Hardiansyah ◽

Nurhayati Nurhayati

Keyword(s):

Financial Performance ◽

Return On Investment ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Literature Study ◽

Descriptive Research ◽

Analysis Technique ◽

Research Population ◽

Quantitative Descriptive

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.

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Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak Dari Efisiensi Operasional

Jurnal Kajian Akuntansi ◽

10.33603/jka.v1i2.823 ◽

2017 ◽

Vol 1 (2) ◽

Author(s):

Nur Zulfah Hijriyani ◽

Setiawan Setiawan

Keyword(s):

Financial Services ◽

Secondary Data ◽

Sampling Technique ◽

Operational Efficiency ◽

Islamic Banks ◽

Return On Assets ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

Negative Effect

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.

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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

Jurnal Ilmiah Akuntansi dan Manajemen ◽

10.31599/jiam.v16i1.116 ◽

2020 ◽

Vol 16 (1) ◽

pp. 85-95

Author(s):

Oma Romantis ◽

Kurnia Heriansyah ◽

Soemarsono D.W ◽

Widyaningsih Azizah

Keyword(s):

Earnings Management ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Total Sample ◽

Tax Planning ◽

Tax Rates ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

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Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di Indonesia

JPS (Jurnal Perbankan Syariah) ◽

10.46367/jps.v2i2.361 ◽

2021 ◽

Vol 2 (2) ◽

pp. 165-182

Author(s):

Linda Devy Ramadhani ◽

Taufikur Rahman

Keyword(s):

Financial Services ◽

Quantitative Research ◽

Secondary Data ◽

Sampling Technique ◽

Operating Costs ◽

Return On Assets ◽

Operating Income ◽

Regression Test ◽

Stationary Test ◽

Intervening Variables

This study aims to analyze the effect of mudharabah financing, murabahah financing, and ijarah financing on return on assets (ROA) with operating costs and operating income (BOPO) as intervening variables. This research is quantitative research using secondary data in panel data with a purposive sampling technique. The sample used is three Islamic commercial banks registered with the financial services authority from 2017 to 2020. Data analysis includes descriptive test, stationary test, regression test, classical assumption test, path analysis test, and Sobel test. The results of this study indicate that mudharabah financing and ijarah financing do not affect ROA. Murabahah and BOPO financing has negative and significant effects on ROA. BOPO did not mediate the effect of mudharabah, murabahah, and ijarah financing on ROA.

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ANALISIS PENGARUH BI RATE DAN KINERJA KEUANGAN BANK TERHADAP PEMBIAYAAN BANK SYARIAH DI INDONESIA (2010 - 2017)

Jurnal Ilmu Ekonomi JIE ◽

10.22219/jie.v3i3.9014 ◽

2019 ◽

Vol 3 (3) ◽

pp. 376-385

Author(s):

Didit Suprayitno ◽

Idah Zuhroh ◽

M.Faisal Abdullah

Keyword(s):

Secondary Data ◽

Capital Adequacy ◽

Third Party ◽

Coefficient Of Determination ◽

Analysis Techniques ◽

Independent Variables ◽

Significant Negative Effect ◽

Panel Data Regression ◽

Capital Adequacy Ratio ◽

Negative Effect

This study aims to analyze the influence of the independent variables, namely the BI Rate, Third Party Funds (DPK), Capitalization of Adequacy Ratio (CAR) and Operational Income Costs (BOPO) on Islamic bank financing in Indonesia 2010 - 2017. This type of research is Quantitative Inferential . The required data is secondary data from the financial statements of five Islamic banks in Indonesia 2010-2017.4. Data analysis techniques are panel data regression analysis techniques. The results of the study show that the BI Rate variable has a significant negative effect on financing, Third Party Funds (TPF) have a significant positive relationship to financing, while for the variable Capital Adequacy Ratio (CAR) has a significant positive effect on financing and for Operational Income Operating Costs (BOPO) no significant negative effect on financing. The coefficient of determination (R ^ 2) is 0.938581 or 93.85%. This shows that the ability of the independent variables namely BI Rate, DPK, CAR and BOPO explain the dependent variable of Financing at 93.85% and the remaining 6.15% can be explained by other variables.

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Pengaruh CAR, FDR, Dan BOPO Terhadap ROA Pada Bank Syariah Di Indonesia

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v9i2.870 ◽

2021 ◽

Vol 9 (2) ◽

Author(s):

Intan Rika Yuliana ◽

Sinta Listari

Keyword(s):

Commercial Banks ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Secondary Data ◽

Predictive Ability ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Return On Assets ◽

Operating Income ◽

Capital Adequacy Ratio

Banking companies, including Islamic banking, need to avoid problems that can cause financial failure, which can make the bank unable to carry out its business operations and may end up in bankruptcy, so that the level of soundness of the bank based on risk must always be monitored. Therefore, banks must maintain their financial ratios in accordance with Bank Indonesia decisions and maintain their performance. So analyzing the effect of the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and the Ratio of Operating Costs to Operating Income (BOPO) on Return On Assets (ROA) in Islamic Banks is considered very important. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operational Costs on Operating Income (BOPO) on Return On Assets (ROA) at Islamic Commercial Banks in Indonesia. This research includes quantitative research and the type of data used is secondary data. The data used in this study is the ratio of CAR, FDR, BOPO, and ROA for the period 2014–2019 which was obtained from the annual Financial Statements on the official website of each bank. The population in this study were 14 Islamic Commercial Banks in Indonesia. After passing the purposive sampling stage, there were 6 samples of Sharia Commercial Banks that were suitable for use, namely BCA Syariah, BNI Syariah, Bank Mega Syariah, Bank Muamalat Indonesia, Bank Panin Dubai Syariah and BRI Syariah. The analytical method used in this research is Multiple Linear Regression Analysis. The results of the partial study with the t-test showed that the CAR and FDR variables had a positive and significant effect on the ROA of Islamic commercial banks. While the BOPO variable has a negative and significant effect on the ROA of Islamic commercial banks. And the results of the f test show that the CAR, FDR, and BOPO variables together have a significant influence on the ROA of Islamic commercial banks. The predictive ability of these three variables on ROA is 82.7%, the remaining 17.3% is explained by other variables outside of this research. Keywords: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operating Expenses per Operating Income (BOPO), Return On Assets (ROA)

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PENGARUH PRICE DISCOUNT, BONUS PACK, DAN VARIETY SEEKING TERHADAP BRAND SWITCHING SUSU ANLENE KE MEREK LAIN DI FOODMART BASKO GRAND MALL PADANG

Jurnal Ecogen ◽

10.24036/jmpe.v1i2.4763 ◽

2018 ◽

Vol 1 (2) ◽

pp. 416

Author(s):

Desi Wahyuni ◽

Tri Kurniawati

Keyword(s):

Quantitative Research ◽

Secondary Data ◽

Sampling Technique ◽

The Other ◽

Switching Behavior ◽

Price Discount ◽

Variety Seeking ◽

Brand Switching ◽

Analysis Technique ◽

Research Show

The research aims to understand of the influence of price discount, bonus pack and variety seeking toward Brand Switching Anlene Milk to the other product in Foodmart Basko Grand Mall Padang. The purpose of this research are: 1) the effect of price discount toward brand switching milk anlene to the other product in Foodmart Basko Grand Mall Padang, 2) the effect of bonus pack toward brand switching milk anlene to the other product in Foodmart Basko Grand Mall Padang, 3) the effect of variety seeking toward brand switching milk anlene to the other product in Foodmart Basko Grand Mall Padang. The type of research used in this study is a causal quantitative research. The population in consumer of Basko Grand Mall Padang. The sampling technique is purposive sampling method with the total samples of 100 people. The type of data used is primary and secondary data. The data analysis technique used is multiple regression by using t test and F test. The result of the research show that there are a positive and insignificant influence between price discount (X1) variable on brand switching behavior of milk anlene to the other product in Foodmart Basko Grand Mall Padang, bonus pack (X2) significantly influence the brand switching behavior of milk anlene to the other product in Foodmart Basko Grand Mall Padang, and variety seeking (X3) significantly influence the brand switching behavior of milk anlene to the other product in Foodmart Basko Grand Mall Padang.Keywords: price discount, bonus pack, variety seeking, and brand switching

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