The Effect of Non-Interest Income on the Performance of Selected Deposit Money Banks in Nigeria

This paper investigated the effect of non-interest Income on the performance of 6 selected deposit money banks in Nigeria, between 2015 to 2019. A panel regression model was used to determine the effect of non-interest income of the DMBs’ profitability. The variables used are: fee income, commission income, e-income, and foreign transaction income which also influence the profitability of banks were considered in the model for the study using Tobin-Q as the independent variable. The analyses was done using a panel regression model on the EViews 10+ software. The coefficients reveal that with fee income as a ratio of total non-interest income (F-IN/TINC) has a positive effect on bank financial performance with slope coefficient of 6.0995 and significant at 5% (p=0.000), while that of E-income as a ratio of total non-interest income (E-IN/TINC) has a positive effect on bank financial performance with slope coefficient of 6.6879 with p value of 0.0002). Similarly, foreign transaction income as a ratio of total non-interest income (F-IN/TINC) has a positive effect on bank financial performance with slope coefficient of 6.0995 p-value of 0.000. This implies that increases in Fee based -income, E-based income and foreign transactions-based income will result in an improvement in bank financial performance. However, the operating income as a ratio of total non-interest income (OP-IN/TINC) has a negative effect on bank financial performance with slope coefficient of - 2.6035 with p-value of 0.000 at 5% critical value. The study therefore recommends among others that deposit money banks should be actively involved in customer analysis and market research in order to develop those products and services that will continually satisfy majority of their customers so as to generate high non-interest income from such service.

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PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI INDONESIA

Jurnal Pajak dan Keuangan Negara (PKN) ◽

10.31092/jpkn.v1i1.607 ◽

2019 ◽

Vol 1 (1) ◽

pp. 21

Author(s):

Arif Nugrahanto ◽

Soupani Andri Nasution

Keyword(s):

Interaction Coefficient ◽

P Value ◽

Difference In Differences ◽

Audit Risk ◽

Dummy Variable ◽

Directorate General ◽

Negative Effect ◽

Independent Variable ◽

The Difference ◽

Positive Effect

Several studies related to the effect of audits on taxpayer compliance provide different conclusions. Bergman and Nevarez (2006) find the fact that tax audits negatively affect compliance. In contrast, Gemmel and Ratto (2012) concluded that the audit had a negative effect on the group of taxpayers who obeyed, and at the same time had a positive effect on the group of taxpayers who did not comply. Given the different conclusions, the researcher is interested in testing in the Indonesian context by using the SIDJP data from the Directorate General of Tax for the period 2009-2013.The difference-in-differences approach model implemented in this study adopts Norman Gemmell and Marissa Ratto (2012). The dependent variable is income tax while the independent variable is the dummy variable for group, time and type of audits. Regression results show that the interaction coefficient between the dummy group variable and the time dummy variable which is the difference-in-differences coefficient, has a p-value that is statistically insignificant to reject null hypothesis. It tells that there is no difference in the level of compliance between the audited (corporate) taxpayer and non-audited (corporate) taxpayers. No impact on the level of compliance of taxpayers may come from several reasons, including the small coverage of the tax audits, the existence of the bomb crater effect, and the results of the type of updating audit risk.

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Pengaruh Perlambatan Ekonomi Global dan Kinerja Keuangan Bank terhadap Pengembalian Saham Bank-Bank Komersial di Bursa Efek Indonesia

Global Financial Accounting Journal ◽

10.37253/gfa.v3i1.436 ◽

2019 ◽

Vol 3 (1) ◽

pp. 42

Author(s):

Acik Agfiyani ◽

Serly Serly

Keyword(s):

Financial Performance ◽

Stock Returns ◽

Commercial Banks ◽

Independent Variables ◽

Negative Effect ◽

Independent Variable ◽

Economic Slowdown ◽

Positive Effect

This study aims to determine the effect of global economic slowdown and bank financial performance on the return of shares of commercial banks on the IDX. The independent variables used are NIM, NPL, CAR, LDR, Indonesian GDP, Chinese GDP, and American GDP. This study uses a sample of 31 commercial banks listed on the IDX in the period 2013-2017. The results of the study state that China's GDP and NPL have a positive effect on stock returns. The independent variable of American GDP has a negative effect on stock returns. Whereas NIM, CAR, LDR, and Indonesian GDP are declared not to affect stock returns.

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The influence of integrated information systems on firm financial performance

Croatian Operational Research Review ◽

10.17535/crorr.2020.0024 ◽

2020 ◽

Vol 11 (2) ◽

pp. 301-309

Author(s):

Ivica Pervan ◽

Ivana Dropulic

Keyword(s):

Information Systems ◽

Regression Model ◽

Financial Performance ◽

Business Processes ◽

Design Phase ◽

Implementation Quality ◽

Firm Financial Performance ◽

Negative Effect ◽

Positive Effect ◽

Integrated Information

This study investigates the influence of integrated information systems (IIS) features on firm financial performance, more precisely return on asset (ROA). Research results, based on data obtained from 83 firms in 2018, confirmed the positive effect between IIS analytical capabilities on ROA, while IIS scope had negative effect on ROA. Estimated regression model revealed that IIS age and IIS implementation quality did not have any effect over firm financial performance. Findings from the study indicated that firms and IIS vendors should be careful in IIS design phase, taking into account that IIS design incorporates appropriate analytical capabilities required by business processes. Also, scope of selected IIS modules should be rational in order to avoid unnecessary IIS investment costs.

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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 ◽

Significant Positive Effect ◽

Return On Assets ◽

Internal Factors ◽

Macroeconomic Factors ◽

Operating Income ◽

Significant Negative Effect ◽

Negative Effect ◽

Positive 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.

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TATA KELOLA, KOMPENSASI CEO, KARAKTERISTIK CEO, ACCOUNTING IRREGULARITIES DAN TAX AGGRESSIVENESS

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i2.5451 ◽

2019 ◽

Vol 6 (2) ◽

pp. 285

Author(s):

Ririn Juliawaty ◽

Christina Dwi Astuti

Keyword(s):

Corporate Governance ◽

Ceo Compensation ◽

Stock Exchange ◽

Secondary Data ◽

Analysis Model ◽

Tax Aggressiveness ◽

Ceo Tenure ◽

Negative Effect ◽

Independent Variable ◽

Positive Effect

The purpose of this research is to examine the effect of corporate governance, CEO characteristic, CEO compensation, and accounting irregularities on tax aggressiveness. The dependent variable in this research is tax aggressiveness, while the independent variable in this research are corporate governance, characteristic CEO and CEO compensation.This study used secondary data with entire population manufacture companies listed at the Indonesia Stock Exchange (BEI) for 2015 -2017. The research sample are consists of 37 companies. The sampling method used to determine the sample is purposive sampling. The analysis model used in this research is multiple regression of panel data.Based on analytical results concluded that independent director have a significant and negative effect on tax aggressiveness while accounting irregularities has a significant and positive effect on tax aggressiveness. The board size, CEO compensation, age, and CEO tenure have no significant effect on tax aggressiveness.

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN PENILAIAN PASAR DENGANCORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v2i2.4896 ◽

2015 ◽

Vol 2 (2) ◽

pp. 87

Author(s):

Citra Chairunissa ◽

Raden Rosiyana Dewi

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Intellectual Capital ◽

Sampling Method ◽

Stock Exchange ◽

Market Value ◽

Coefficient Of Determination ◽

Normality Test ◽

Negative Effect ◽

Positive Effect

The objective of the emperical study is to examine and to analyze 1) The Influence of Intellectual Capital to Financial Performance, 2 ) The Influence of Intellectual Capital to Market Value, 3) The Influence of Intellectual Capital to Financial Performance with Corporate Governance as an Moderating 4) The Influence of Intellectual Capital to Market Value with Corporate Governance as an Moderating Variable. The sample of this emperical study is the company financing company that listed in the Indonesia Stock Exchange (IDX) 2010-2012. This research uses purposive sampling method. Data analysis techniques include 1) Descriptive statistics, 2) Normality Test, 3) Classical Test Assumptions : Multicollinearity and Heteroskidastity , 4) Regression Testing : Coefficient of Determination Test , F Test , danUji T. The results of this empirical study are 1) Intellectual Capital significant positive effect on the company 's financial performance , 2) Intellectual Capital significant negative effect on market valuation , 3) Intellectual Capital no significant effect on the financial performance of companies with moderated Corporate Governance, 4) Intellectual Capital had no significant effect assessment of the performance market with moderated Corporate Governance

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Pengaruh Profitabilitas, Likuiditas dan Solvabilitas terhadap Harga Saham pada Sektor Transportasi yang Terdaftar di BEI Tahun 2014-2018

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam ◽

10.37776/zuang.v11i1.765 ◽

2021 ◽

Vol 11 (1) ◽

pp. 41-53

Author(s):

Popy Marsela ◽

One Yantri

Keyword(s):

Stock Prices ◽

Stock Exchange ◽

Share Price ◽

Significant Positive Effect ◽

Share Prices ◽

Negative Effect ◽

Equity Ratio ◽

Independent Variable ◽

Positive Effect ◽

Method Approach

This study aims to determine the effect of Profitability, Liquidity and Solvability on the share prices of sector Transportation on the Indonesia Stock Exchange (IDX) period 2014-2018. The Share Prices as the dependent variable is proxied by Closing Price. The independent variables in this Profitability, Liquidity and Solvability. The Profitability is proxied by Return On Asset (ROA), Liquidity is proxied by Current Ration (CR), Solvability is proxied by Debt to Equity Ratio (DER). The research method uses a quantitative method approach. The results of this experiment showed that the independent variable Profitability has a significant positive effect on stock prices with a significance of 0.000 < 0.00. Liquidity has not a significant negative effect on stock prices with a significance value of 0.181 > 0.005. Solvability has a significant positive effect on stock prices with a significance of 0.001 < 0.005. Profitability, Liquidity, and Solvability together significantly influence the Share Price with a significance value of 0.000 < 0.005.

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PENGARUH BELANJA MODAL DAN ALOKASI DANA DESA TERHADAP KEMANDIRIAN DAN KINERJA KEUANGAN DESA DI KABUPATEN JEMBER

BISMA ◽

10.19184/bisma.v12i1.7600 ◽

2018 ◽

Vol 12 (1) ◽

pp. 37

Author(s):

Dinna Tri Yulihantini ◽

Hari Sukarno ◽

Siti Maria Wardayati

Keyword(s):

Financial Performance ◽

Capital Expenditure ◽

Secondary Data ◽

Government Budget ◽

Financial Independence ◽

Fund Allocation ◽

Negative Effect ◽

Effectiveness And Efficiency ◽

Village Government ◽

Positive Effect

financial performance in Jember Regency. In specific, this study analyzes the influence of capital expenditure and Village Fund Allocation (ADD), as the components of Village Government Budget (APBDes), on village financial performance in terms of its effectiveness and efficiency. This study used secondary data in the form of Realization Reports of APBDes that were collected from the 53 villages for the period of 2015-2016. Data were analyzed using path analysis. Results of the study indicate that capital expenditure and ADD have no influences on the independence of village financial performance, capital expenditure has a negative effect on the effectiveness of village financial performance, while ADD and the independence of village financial performance have no significant effects on the effectiveness of village financial performance. In terms of efficiency, capital expenditure has a negative effect on village financial performance, while ADD has a positive effect on village financial performance. Village financial independence has no effect on the efficiency of village financial performance. Keywords: Capital Expenditure, Village Fund Allocation, Village Financial Independence, Effectiveness and Efficiency of Village Financial Performance.

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The Effect of Corporate Governance on Financial Performance and Tax Avoidance on LQ45 Companies

HASANUDDIN JOURNAL OF BUSINESS STRATEGY ◽

10.26487/hjbs.v2i4.362 ◽

2020 ◽

Vol 2 (4) ◽

pp. 10-25

Author(s):

Rusni Syamsuddin ◽

Muhammad Ali ◽

Muhammad Sobarsyah

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Tax Avoidance ◽

Institutional Ownership ◽

Audit Committees ◽

Return On Assets ◽

Analysis Techniques ◽

Independent Variables ◽

Negative Effect ◽

Positive Effect

Tax avoidance is a strategy applied by taxpayers to undertake legally burden taxes to decrease tax payment. Avoidance techniques by exploiting loopholes in tax laws. The purpose of this study is to examine the effect of corporate governance (institutional ownership, the board size, independent commissioners, audit boards) on tax avoidance (ETR) mediated by financial performance measured by Return on assets (ROA). The samples used were companies listed in the LQ45 index from the period of 2014 to 2018, with a total of 30 companies collected through purposive sampling. The study applied path analysis techniques using IBM SPSS 23 statistical software. These results indicate that corporate governance simultaneously influences financial performance and tax avoidance. Institutional ownership and audit committees have a positive and significant effect on financial performance. Interestingly, the size of the board of commissioners and independent commissioners were found insignificant to financial performance. To tax avoidance, the size of the board of commissioners, independent commissioners, and the audit board has a significant positive effect, but institutional ownership does not have a significant negative effect on tax avoidance, while financial performance negatively correlates to tax avoidance. Financial performance can mediate institutional ownership of tax avoidance. Differently, other independent variables did not show relationships.

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Pengaruh Transparansi Perubahan Alokasi Dana Prodamas Guna Penyaluran Bantuan Covid-19

Gorontalo Accounting Journal ◽

10.32662/gaj.v4i2.1730 ◽

2021 ◽

Vol 4 (2) ◽

pp. 225

Author(s):

Novie Astuti Setianingsih ◽

Wiwiek Kusumaning Asmoro ◽

Atik Tri Andari

Keyword(s):

Computer Program ◽

Regression Model ◽

Research Design ◽

Community Empowerment ◽

P Value ◽

Significant Positive Effect ◽

Significance Level ◽

The People ◽

The City ◽

Positive Effect

The Community Empowerment Program (Prodamas) of the City of Kediri is a program to empower the people of the City of Kediri to increase the development and income of the City of Kediri. With this Covid-19, Prodamas funds were diverted to the distribution of funds for the Covid-19 response. The purpose of this research is to test and analyze the transparency of changes in the allocation of Prodamas funds for the distribution of Covid-19 funds in the City of Kediri. The method used is descriptive quantitative by distributing questionnaires using a Liker scale which is carried out in the city of Kediri which is distributed to 46 urban villages. Research design used to test the hypothesis, in this study using a computer program SPSS 24.0 for Windows. The t-test of the effect of transparency on the distribution of Covid-19 aid funds obtained 27,528 > 1.971 or a p-value of 0.000 accepted at a significance level of 5% (p < 0.05). This means that transparency affects the distribution of Covid-19 aid funds and Ha is declared accepted. The F test of the effect of transparency on the distribution of covid-19 aid funds obtained that Pcount is greater than Ptable, namely 1428.23 > 3.087 with a p-value of 0.000 accepted at the 5% significance level, meaning that the regression model is accepted, then the model of the effect of transparency on the distribution of covid-19 aid funds, Ha accepted. It was concluded that transparency had a significant positive effect on the distribution of funds for Covid-19.

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