THE EFFECT OF NON-PERFORMA LOAN AND OPERATIONAL COST OF OPERATIONAL INCOME ON EARNING PER SHARE THROUGH RETURN ON IN PT. BANK SAHABAT SAMPOERNA

This study aims to: 1) To test and analyze the influence of Non-Performance Loans (NPLs) and Operating Costs Operating Income (BOPO) on Return On Equity (ROE) at PT Bank Sahabat Sampoerna, 2) To test and analyze the influence of Non-Performance Loans ( NPL) and Operational Costs Operating Income (BOPO) on the Earning Per Share (EPS) of PT Bank Sahabat Sampoerna, 3) To test and analyze the effect of Return On Equity (ROE) on the Earning Per Share (EPS) of PT Bank Sahabat Sampoerna, 4) To test and analyze Non-Performance Loans (NPL) ), on the Earning Per Share (EPS) through PT Bank Sahabat Sampoerna's Return On Equity (ROE) variable and 5) To test and analyze the Operating Cost of Operating Income (BOPO) on the Earning Per Share (EPS) through PT Bank Sahabat Sampoerna's Return On Equity (ROE). This study uses secondary data, namely data obtained from the annual report of Bank Sahabat Sampoerna from 2015 - 2018. PT Bank Sahabat Sampoerna with a research sample of 48. The sampling technique uses random sampling techniques. The data analysis method uses descriptive analysis and path analysis. The results showed that: 1) there was the influence of Non-Performance Loans (NPL) and Operational Income Operating Costs (BOPO) on Return On Equity (ROE) at PT Bank Sahabat Sampoerna, 2) there wasn't an influence of Non-Performance Loans (NPL) and Operating Costs Operational (BOPO) on PT Bank Sahabat Sampoerna's Earning Per Share (EPS), 3) Return on Equity (ROE) not influence on PT Bank Sahabat Sampoerna's Earning Per Share, 4) No Non-Performance Loan (NPL) effect, on the Earning Per Share through the Return On Equity variable (ROE) of PT Bank Sahabat Sampoerna and 5) there is no effect of Operational Income Operating Costs (BOPO) on the Earning Per Share (EPS) through the Return on Equity (ROE) of PT Bank Sahabat Sampoerna.

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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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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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The Influence of Ownership on Capital Structure Of Companies Listed In Indonesia Stock Exchange (IDX)

UPI YPTK Journal of Business and Economics ◽

10.35134/jbe.v6i1.10 ◽

2021 ◽

Vol 6 (1) ◽

pp. 1-6

Author(s):

Desi Ilona ◽

Titami Seprianti ◽

Hilda Mary

Keyword(s):

Capital Structure ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Descriptive Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Sampled Data ◽

Data Regression ◽

Financial Firm

The purpose of this research is to analyze the effect of foreign, institutional, and family ownership on capital structure. The two control variables include company size and profitability, while the secondary data were obtained from the financial firm, and 2014-2018 annual report. Sampling technique by using total sampling method. A total of 197 companies listed on the Indonesia Stock Exchange (IDX) were sampled. Data analysis by used descriptive analysis, classic assumption test and pane data regression. The results showed that foreign, institutional, and family ownerships have no significant effect on capital structure. However, firm size and profitability have positive and negative significant effects on capital structure, respectively.

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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 KEUNTUNGAN PEDAGANG PENGECER DAGING SAPI DI PASAR TRADISIONAL KOTA MANADO

ZOOTEC ◽

10.35792/zot.34.1.2014.3873 ◽

2014 ◽

Vol 34 (1) ◽

pp. 48

Author(s):

Nicolas Butarbutar ◽

B. Rorimpandey ◽

R. A.J Legrans ◽

I. D.R Lumenta

Keyword(s):

Descriptive Analysis ◽

Operating Cost ◽

Secondary Data ◽

Operating Costs ◽

Marketing Activity ◽

Analysis Model ◽

Average Value ◽

Bank Rate ◽

Traditional Markets ◽

Traditional Market

ABSTRACTBENEFIT ANALYSIS OF RETAIL TRADERS AT BEEF TRADITIONAL MARKET IN MANADO. The experiment was conducted at beef traditional market in Manado, particularly at “Bersehati Jengki market region” and “Pinasungkulan Ranotana market region”. The problem in this study is how much the operating costs retailers spent in beef marketing activity and how much the benefit of beef marketing activity received by retailers when compared with the bank interest rate level. The purpose of the study was to find out the operating cost spent by retailers compared with the benefit in beef marketing activity in Manado traditional markets. Sources of data in this study were found from the primary and secondary data. The samples were taken using purposive sampling method. Data analysis model in this study were conducting by descriptive analysis approach and mathematical analysis aswell as the concept of profitability. The results of the study showed that the average operating costs used by retailers in beef marketing were Rp 60,000,258 per week or Rp 239,990,725 per month. The average amount of the benefits received by retailers in beef marketing were Rp14,822,681 per week or Rp 3,703,093 per month. Enterprises of beef retailers in Manado traditional markets were able to gain the benefit. This business is also able to achieve the better overall profitability value compared with the bank rate prevailing in Indonesia. The average value of profitability of beef retailers was 7.01% per month (84.16% per year) while the bank rate of Indonesia (SBBI) was 7.5%.Keywords: Profit, Retailers, Beef, Traditional Market, Manado

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PENGARUH ENVIRONMENTAL PERFORMANCE DAN KOMPOSISI DEWAN KOMISARIS TERHADAP ENVIRONMENTAL DISCLOSURE

Jurnal Wahana Akuntansi ◽

10.21009/10.21.009/wahana.011/1.4 ◽

2016 ◽

Vol 11 (1) ◽

pp. 1

Author(s):

Muhammad Ahada ◽

Unggul Purwohendi ◽

Yunika Murdayanti

Keyword(s):

Significant Influence ◽

Environmental Performance ◽

Annual Report ◽

Secondary Data ◽

Sampling Technique ◽

Board Composition ◽

Analysis Method ◽

Environmental Disclosure ◽

Independent Variables ◽

Sustainability Report

This study aims to examine the influence of Environmental Performance and Board Composition on Environmental Disclosure. This study used two independent variables and the dependent variable, Environmental Performance and Board Composition as independent variables, and Environmental Disclosure as the dependent variable. Environmental Performance is measured by using level of PROPER, Board Composition is calculated by proportion of independen commisioner, and Environmental Disclosure is measured by using environmental disclosure GRI G3. This study using secondary data, by using PROPER report and the annual report and also sustainability report that including the environmental information. Samples of this study consist of 24 company who join in PROPER and listed in Bursa Efek Indonesia during the period of 2011-2013.The data obtained by purposive sampling technique and using regression analysis method. Result from the model shows that: 1) Environmental Performance have a significant influence to Environmental Disclosure; 2) Board Composition have no significant influence to Environmental Disclosure 3) Simultaneus test, show that Environmental Performance and Board Composition have a significant influence to Environmental Disclosure. Keywords: Environmental Performance, Board of Commisioners Composition, Environmental Disclosure

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The Influence Of Growth Opportunity And Return On Equity (ROE) Toward Company Capital Structure

Ilomata International Journal of Tax and Accounting ◽

10.52728/ijtc.v1i3.100 ◽

2020 ◽

Vol 1 (3) ◽

pp. 152-160

Author(s):

Hamdan Hamdan

Keyword(s):

Capital Structure ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Analytical Tool ◽

Return On Equity ◽

Growth Opportunity ◽

A Company

This study aims to determine the effect of growth opportunity and return on equity the capital structure of the automotive sub-sector companies and components listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample used in this study is the automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used was purposive sampling method and obtained 8 companies. The data collected is secondary data with the method of documentation through www.idx.com in the form of a company annual report. The analytical tool used for hypothesis testing is SPPS 20. The results of this study are (1) Growth opportunity does not have a significant effect on the company's capital structure. (2) Return on equity has a significant effect on the company's capital structure.

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PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN

Journal of Business Management Education (JBME) ◽

10.17509/jbme.v1i2.5874 ◽

2017 ◽

Vol 1 (2) ◽

pp. 11-16

Author(s):

Keukeu Firda Lestari ◽

Heraeni Tanuatmodjo ◽

Mayasari Mayasari

Keyword(s):

Hypothesis Testing ◽

Dividend Policy ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Significance Test ◽

Return On Equity ◽

Factors Affecting ◽

Summary Of Performance

The problem of this research was about decrease in dividend policy BUSN Devisa listed on the Indonesia Stock Exchange which is measured by Dividend Payout Ratio (DPR) over the last two years. These factors affecting the dividend policy were liquidity which is measured by Loan to Deposit Ratio (LDR) and profitability which is measured by Return On Equity (ROE). The purposes of this study were describing the liquidity, profitability, dividend policy, the effect liquidity on dividend policy, the effect profitability on dividend policy, and the effect of liquidity and profitability on dividend policy. This research utilised descriptive and verificative, the technique which is used was multiple correlation, and hypothesis testing used t Test (partial significance test) and F Test (simultaneous significance test). The data is gained from secondary data which is from the annual report and summary of performance BUSN Devisa from 2010-2014. The population of this study was 25 BUSN Devisa listed on the Indonesia Stock Exchange with 4 samples through purposive sampling technique. The result of hypothesis testing in partial showed that liquidity and profitability effected the dividend policy significantly. The result of hypothesis testing showed that the liquidity and profitability effected on dividend policy significant simultaneously.Keywords: Liquidity, Profitability, Dividend Policy

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PARTISIPASI MASYARAKAT DALAM PEMBANGUNAN JEMBATAN PERKEBUNAN DI DESA KANEYAN KECAMATAN TARERAN KABUPATEN MINAHASA SELATAN

AGRI-SOSIOEKONOMI ◽

10.35791/agrsosek.16.2.2020.29493 ◽

2020 ◽

Vol 16 (2) ◽

pp. 269

Author(s):

Shania Fonika Intan Umboh ◽

Elsje Pauline Manginsela ◽

Vicky Richard Bernhard Moniaga

Keyword(s):

Community Participation ◽

Descriptive Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Primary Data ◽

Analysis Method ◽

Bridge Construction ◽

Purposive Sampling ◽

Village Community ◽

Village Government

This study aims to describe how the level and form of community participation in the construction of plantation bridges in Kaneyan Village, Tareran District, South Minahasa Regency. The study was conducted in November 2019 until April 2020. The data used in this study are primary and secondary data. Primary data were obtained through direct interviews with 30 respondents using a questionnaire and secondary data obtained from the Kaneyan village government office. The sampling technique was done intentionally (purposive sampling). Analysis of the data used in the research is a descriptive analysis method by making tables and percentages to explain the level and form of community participation in the construction of plantation bridges. Measurement of the level of participation using a Likert Scale. The results showed that the level of participation of the Kaneyan Village community in the plantation bridge construction program at the planning, implementation and maintenance stages and in the form of mind, energy, skills and goods participation was at a percentage of 57.51% included in the Participating category.*eprm*

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ANALISIS PENGARUH RASIO LIKUIDITAS, EFISIENSI OPERASI, DAN RASIO SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA PT BANK MAYBANK INDONESIA Tbk PERIODE 2010-2018

KEUNIS ◽

10.32497/keunis.v8i2.2115 ◽

2020 ◽

Vol 8 (2) ◽

pp. 167

Author(s):

Alma Aprilia ◽

Nina Woelan Soebroto

Keyword(s):

Secondary Data ◽

Sampling Technique ◽

Simple Random Sampling ◽

Capital Adequacy ◽

Operating Efficiency ◽

Operational Cost ◽

Return On Assets ◽

Financial Reports ◽

Operating Income ◽

Capital Adequacy Ratio

This study aims to analyze the significance of the effect of liquidity ratios, operating efficiency, and solvency ratios both simultaneously and partially on financial performance at PT Bank Maybank Indonesia Tbk. period of 2010-2018. The population in this study is liquidity ratio, operating efficiency, and solvency ratio. The sampling technique using simple random sampling method, obtained samples in this study as many as 3 variables, namely Loan to Deposit Ratio (LDR), Operational Costs compared to Operating Income (BOPO), and Capital Adequacy Ratio (CAR). The data used in this study are secondary data obtained from published quarterly financial reports. The model of analysis used is Multiple Linear Regression, while the data analysis technique uses F Test, Determination Coefficient (Adjusted R²), and t Test. The results of the analysis and discussions show that the variable Loan to Deposit Ratio (LDR), Operational Cost versus Operating Income (BOPO), and Capital Adequacy Ratio (CAR) simultaneously have significant effects on Return On Assets (ROA) at PT Bank Maybank Indonesia Tbk. the period of 2010-2018. Partially, the Loan to Deposit Ratio (LDR) variable has negative and not significant effect on Return On Assets (ROA), while Operational Cost versus Operational Income (BOPO) variables partially have a negative and significant effect on Return On Assets (ROA), as well as variables Capital Adequacy Ratio (CAR) partially has a negative and significant effect on Return On Assets (ROA) at PT Bank Maybank Indonesia Tbk. the period 2010-2018.

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