Pengaruh Dana Pihak Ketiga, Biaya Operasional Pendapatan Operasional, dan Loan to Deposit Ratio Terhadap Profitabilitas Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia  Periode 2016-2018

This study aims to find and examine how the effect of DPK, BOPO, and LDR on Profitability in the Banking Sector Listed on the IDX 2016-2018. Descriptive method is used in this research method and also the quantitative approach, and this type of quantitative research aims to examine the population and sample. And to examine the population and the sample the researcher used a purposive sampling technique. Population of 44 companies with a sample of 17 companies from 2016-2018. Data collection techniques consist of reviewing documentation data and secondary data sources from the IDX financial statements for the 2016- 2018 period. This research has been tested in multiple linear regression studies. Existing data will be tested with the Classical Assumption Test. Hypothesis testing and classical assumption tests use the T and F tests in SPSS. DPK has a positive and significant effect on profitability partially, BOPO has no effect and is not significant to partially Profitability, LDR has a partial and significant effect on Profitability in the Banking Sector Listed on the Indonesia Stock Exchange

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Pengaruh Pembiayaan Mudharabah, Murabahah dan Musyarakah terhadap Return On Assets

Jurnal Riset Manajemen dan Bisnis ◽

10.29313/jrmb.v1i1.35 ◽

2021 ◽

Vol 1 (1) ◽

pp. 16-24

Author(s):

Irvan Muhamad Rizky ◽

Azib

Keyword(s):

Research Method ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Return On Assets ◽

Purposive Sampling ◽

Independent Variables ◽

Data Source

Abstract. Mudharabah, Murabahah and Musyarakah Against ROA on Sharia Purchases listed on the Indonesia Stock Exchange. The data in this study are quarterly financial statements at Bank Rakyat Indonesia Syariah with a purposive sampling technique and obtained research samples of 6 samples of 30 data. For the dependent variable (Y) of this study is Return On Assets (ROA). For independent variables (X) published: Murabahah, Mudharabah, and Musyarakah. The method used is a quantitative research method. For the data source is secondary data using SPSS 20.0 data processing analysis. Based on the results of multiple regression analysis, the results of this study indicate that Murabahah and Mudharabah have a positive and significant effect on Return On Assets (ROA), Musyarakah have a negative and significant effect on Return On Assets (ROA), and Inflation does not play a role on Return On Assets (ROA). Abstrak. Penelitian ini bertujuan untuk mengetahui apakah, Mudharabah, Murabahah dan Musyarakah Terhadap ROA pada Perbankan Syariah yang terdaftar di Bursa Efek Indonesia. Data dalam penelitian ini adalah laporan keuangan triwulan pada Bank Rakyat Indonesia Syariah dengan teknik purposive sampling dan diperoleh sampel penelitian sebanyak 6 sampel 30 data. Untuk variabel dependen (Y) dari penelitian ini adalah Return On Asset (ROA). Untuk variabel independen (X) meliputi: Murabahah, Mudharabah, dan Musyarakah. Metode yang digunakan adalah metode penelitian kuantitatif. Untuk sumber data adalah data sekunder dengan menggunakan analisis pengolahan data SPSS 20.0. Berdasarkan hasil analisis regresi berganda, maka hasil penelitian ini menunjukkan bahwa Murabahah dan Mudharabah berpengaruh positif dan signifikan terhadap Return On Asset (ROA), Musyarakah berpengaruh negatif dan signifikan terhadap Return On Asset (ROA), dan Inflasi tidak berpengaruh terhadap Return On Asset (ROA).

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PENGARUH CAR, LDR DAN NIM TERHADAP ROA PADA PERUSAHAAN SUBSEKTOR PERBANKAN

National Conference on Applied Business, Education, & Technology (NCABET) ◽

10.46306/ncabet.v1i1.50 ◽

2021 ◽

Vol 1 (1) ◽

pp. 609-620

Author(s):

Listiawati Listiawati ◽

Irwan Sukmana ◽

Siska Amelia

Keyword(s):

Research Method ◽

Quantitative Research ◽

Banking Sector ◽

Stock Exchange ◽

Secondary Data ◽

Research Type ◽

Descriptive Method

The banking sector plays an important role in moving the wheels of a country's economy. The entire banking sector has a goal in increasing profitability. Profitability is used as a basis for seeing the company's ability to earn profits within a certain period. The level of profitability to measure profitability one of which uses the return on asset approach. The purpose of this study is to study and analyze the factors that affect profitability. The research method used is descriptive method with quantitative research type. The data used are secondary data on CAR, BOPO, LDR, NIM and ROA sub-sector listed on the indoinesio stock exchange. The results show that LDR are not significant on ROA, but CAR and NIM have a significant effect on ROA

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.1468 ◽

2021 ◽

Vol 5 (1) ◽

pp. 34

Author(s):

Tri Setyaningsih ◽

Titiek Puji Astuti ◽

Yunus Harjito

Keyword(s):

Firm Size ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Data ◽

Income Smoothing ◽

Manufacturing Companies ◽

Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

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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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Analisis Faktor-faktor Yang Mempengaruhi Likuiditas Bank BNI Syariah dan Bank BCA Syariah

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v6i3.1426 ◽

2020 ◽

Vol 6 (3) ◽

pp. 582

Author(s):

Muhammad Tho'in ◽

Yuge Agung Heliawan

Keyword(s):

Quantitative Research ◽

Quantitative Methods ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Financial Reports ◽

Financial Report ◽

Other Information ◽

Report Data ◽

Secondary Data Sources

The purpose of this research is to determine the analysis of the factors that affect the liquidity of Islamic banks at Bank BNI Syariah and Bank BCA Syariah in 2010-2018. This research uses descriptive quantitative research that uses secondary data sources in the form of financial reports. This research uses quantitative methods, where this method is used to test the hypothesis. Sources of data in this study are secondary data in the form of financial statements of Bank BNI Syariah and Bank BCA Syariah for 2010-2018 from the official website www.bnisyariah.co.id and www.bcasyariah.co.id which are supported by journals and reference books related to research, as well as other information related to this research. The population of this research is the financial statements of Bank BNI Syariah and Bank BCA Syariah in 2010-2018. The sampling technique used purposive sampling technique, the sample in this study was quarterly financial report data published for 9 consecutive years by Bank BNI Syariah and Bank BCA Syariah. The data used is secondary data from the official website www.bnisyariah.co.id and www.bcasyariah.co.id. The results showed that the CAR variable has a significant effect on Liquidity (FDR), the NPF variable has a significant effect on Liquidity (FDR), the TPF variable has no significant effect on Liquidity (FDR), simultaneously the CAR, NPF and TPF variables have a significant effect on Liquidity ( FDR).

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Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v26i1.267 ◽

2018 ◽

Vol 26 (1) ◽

pp. 95-111

Author(s):

Sulastiningsih Sulastiningsih ◽

Rizka Imanita Sholihati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Firm Value ◽

Research Method ◽

Quantitative Research ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

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

Al-Buhuts ◽

10.30603/ab.v14i01.479 ◽

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.

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PENGARUH PENERBITAN SUKUK TERHADAP REAKSI PASAR (SURVEY TERHADAP PERUSAHAAN-PERUSAHAAN YANG MENERBITKAN OBLIGASI SYARIAH YANG TERDAFTAR DIBURSA EFEK INDONESIA SELAMA TAHUN 2015)

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v4i3.12583 ◽

2019 ◽

Vol 4 (3) ◽

pp. 496-503

Author(s):

Mulya Iskandar ◽

Ridwan Ridwan

Keyword(s):

Stock Returns ◽

Abnormal Return ◽

Research Method ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Cumulative Abnormal Return ◽

Market Reactions ◽

Independent Variables ◽

The Relationship

This study aims to determine how the influence of a sukuk instrument issuance on market reactions listed on the Indonesia Stock Exchange (IDX) during 2015. The research method used in this study is quantitative research. Quantitative research contains a relationship between cause and effect. The type of data used is secondary data, data collection used by the author is to know the relationship between two or more variables. The object to be examined in this study is the total value and rating of the issuance of Islamic bonds (sukuk) companies as independent variables and cumulative abnormal return shares of companies that issue Islamic bonds (sukuk) listed on the Indonesia Stock Exchange in 2015. The results of this study indicate the value of sukuk bond issuance and sukuk bond issuance ratings jointly affect stock returns. The value of issuing sukuk bonds partially affects stock returns and the rating of bond issuance has an effect on return.

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DETERMINASI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI BERDASARKAN PSAK NO.7 TAHUN 2018

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v6i1.1849 ◽

2020 ◽

Vol 6 (1) ◽

pp. Press

Author(s):

Jessyka Tridewi Purba ◽

Husnah Nur Laela Ermaya ◽

Ayunita Ajengtiyas

Keyword(s):

Earnings Management ◽

Audit Committee ◽

Stock Exchange ◽

Manufacturing Sector ◽

Secondary Data ◽

Sampling Technique ◽

Institutional Ownership ◽

Financial Statements ◽

Managerial Ownership ◽

Related Party Transactions

This study aims to examine the effect of Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Earnings Management to Related Party Transaction Disclosure. This type of research is quantitative reseacrh using secondary data of financial statements from manufacturing sector companies during 2016 to 2018 obtained from Indonesia Stock Exchange. The sampling technique that used is purposive sampling. The results showed that the Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership and Profit Management were able to influence the disclosure of related party transactions by 13%, while the remaining 87% were influenced by other variables outside this study. Partially, institutional ownership and managerial ownership significantly influence the disclosure of related party transactions. While the audit committee, independent commissioners and earnings management do not affect the disclosure of related party transactions.

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PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.5274 ◽

2019 ◽

Vol 6 (1) ◽

pp. 141

Author(s):

Mega Indah Lestari ◽

Deliza Henny

Keyword(s):

Financial Stability ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Method ◽

Financial Report ◽

Fraudulent Financial Statements

The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.

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