PENGARUH NPL, CAR, ROA DAN BI RATE TERHADAP PENYALURAN KREDIT PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016

The problem on this research was the number of internal and external factors of the bank that affect lending to commercial banks.This research aimed to analyze the effect of partial Non Performing Loans (NPL), Capital Eduquecy Ratio (CAR), Return On Assets (ROA) and BI Rate on lending to commercial banks, and analyze the influence of Non Performing Loan (NPL) variables, Capital Eduquecy Ratio (CAR), Return On Assets (ROA) and BI Rate simultaneously to lending to commercial banks. This research was associative causal. The data used in this research was secondary data from the results of Bank Indonesia publications and the official IDX website at www.idx.co.id. The population on this research were all publicly traded public banks listed on the IDX. The sampling technique in this research used purposive sampling method. The total sample in this research were 25 banks. Data Analysis in this research using multiple linear regression analysis with SPSS software. The results showed that the partial Non Performing Loans (NPL), Capital Eduquecy Ratio (CAR), and BI Rate did not affect credit distribution while the Return on Assets (ROA) variable partially affected the lending. Simultaneously the Non Performing Loan variable (NPL), Capital Eduquecy Ratio (CAR), Return On Assets (ROA) and the BI Rate have an effect on lending.

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PENGARUH EFISIENSI OPERASIONAL TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA

Jurnal MAPS (Manajemen dan Perbankan Syariah) ◽

10.32483/maps.v3i1.31 ◽

2019 ◽

Vol 3 (1) ◽

pp. 17-30

Author(s):

Diharpi Herli Setyowati

Keyword(s):

Regression Analysis ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Return On Assets ◽

Operating Income ◽

Operational Costs ◽

Analysis Technique

This study aims to measure and analyze the effect of operational efficiency which is proxied by bank financial ratios consisting of the ratio of Operational Costs to Operating Income (BOPO), Allowance for Earning Asset Losses (PPAP), Non-Performing Finance (NPF), to Return on Assets (ROA). The method used in this research is an explanatory method. The sample of this research is 11 Islamic Commercial Banks (BUS) with the use of purposive sampling technique in determining the sample. The data used in this study are secondary data obtained from annual bank reports from 2010 to 2018. The analysis technique used is multiple linear regression analysis. The results showed that only BOPO had a negative and significant effect on financial performance, which was proxied by ROA.

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Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia

Wahana ◽

10.35591/wahana.v24i2.346 ◽

2021 ◽

Vol 24 (2) ◽

pp. 195-216

Author(s):

Dwi Haryono Wiratno ◽

Rahmawati Hanny Yustrianthe ◽

Maria Purwantini ◽

Ronowati Tjandra

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Return On Assets

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.

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PENGARUH PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING

Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) ◽

10.36085/jam-ekis.v3i1.530 ◽

2020 ◽

Vol 3 (1) ◽

Author(s):

Ahmad Junaidi ◽

Nensi Yuniarti. Zs

Keyword(s):

Stock Exchange ◽

Transfer Pricing ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Debt Covenants ◽

Debt Covenant

This study aims to determine the effect of taxes, tunneling incentives, debt covenants, and profitability on the company's decision to transfer pricing. The data used in this study is secondary data obtained from accessing the web www.idx.co.id. The population of this research was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling. The number of companies sampled in the study was 27 companies so that the total sample of the study was 135 observations. This study used the multiple linear regression analysis technique. The results of this study known there are still many variables outside the research that can explain transfer pricing.The determination coefficient is 0.441 which means that 44.1%. It indicates that the company transfers pricing is influenced by these variables, while the rest is explained by other variables.Based on the result can be concluded that taxes, debt covenants and profitability has a positive effect on the decision to transfer pricing. While the tunneling incentive does not effect the decision to conduct transfer pricing.Keywords: Tax, Tunneling Incentive, Debt Covenant, Profitability, and Transfer Pricing

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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 Likuiditas, Solvabilitas, dan Profitabilitas terhadap Earning Per Share pada Bank Umum yang Terdaftar di Bursa Efek Indonesia

Indonesian Journal of Economics and Management ◽

10.35313/ijem.v1i1.2419 ◽

2020 ◽

Vol 1 (1) ◽

pp. 72-82

Author(s):

Rizki Muhammad Siddiq ◽

Setiawan Setiawan ◽

Ade Ali Nurdin

Keyword(s):

Commercial Banks ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Total Sample ◽

Financial Statement ◽

Return On Assets ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression

In conducting this research which aims to find out from the influence of Loan to Deposit Ratio (LDR), Debt to Assets Ratio (DAR), and Return on Assets (ROA) to Earning per Share (EPS) in Commercial Banks listed on the IDX period 2008-2017. In this study the type of data used is secondary data, which is from financial statement data that has been published by the website on the Indonesia Stock Exchange and the website of each company that will be examined in the period 2008-2017. The total sample used in this study is four bank companies in the banking sub-sector that have been listed on the Indonesia Stock Exchange from 2008-2017. The technique that will be used in the way of sampling is by purposive sampling technique is a technique of determining samples with certain considerations. The analysis technique in this study uses panel data regression analysis using the Eviews 10 program tool.

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ANALISIS PENGARUH INFLASI, JUMLAH UANG BEREDAR, DAN PRODUK DOMESTIK BRUTO TERHADAP RETURN ON ASSET (ROA) BANK SYARIAH DI INDONESIA

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v6i2.1659 ◽

2020 ◽

Vol 6 (2) ◽

pp. 132

Author(s):

Ibnu Seyna Riyanto ◽

Salamatun Asakdiyah

Keyword(s):

Gross Domestic Product ◽

Money Supply ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Significance Test ◽

Domestic Product ◽

Islamic Banks ◽

Return On Assets

This study aims to explain the analysis of the influence of inflation, amount of money supply and gross domestic product to return on assets (ROA) Islamic Banks in Indonesia for the period 2010-2014. Macroeconomic variables used in this research are inflation, the amount of money supply and gross domestic product. Indicators used to assess performance Islamic Bank finance in this study is Return On Assets (ROA). This research uses documentation method with secondary data obtained from the Bank Indonesia website, the Central Statistics Agency and the respective Bank's website. The sampling technique used in this study using a purposive sampling method, so the number of samples is used in this study amounted to 7 Islamic banks in Indonesia. Technique data analysis uses multiple linear regression analysis, classical assumption test and significance test. The results showed, partial inflation was not significant effect on Return On Assets (ROA). The money supply partially negative and significant effect on Return On Assets (ROA). Gross Domestic Product has a positive and significant effect on Return On Assets (ROA). Whereas simultaneously shows inflation, amount money supply and gross domestic product have a significant effect on Return On Assets (ROA).

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The Variables that Affect Murābaḥa Financing in Islamic Commercial Banks

International Journal of Nusantara Islam ◽

10.15575/ijni.v4i2.1446 ◽

2017 ◽

Vol 4 (2) ◽

pp. 1-16

Author(s):

Uus Ahmad Husaeni

Keyword(s):

Commercial Banks ◽

Linear Regression Analysis ◽

Sample Selection ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Commercial Banking ◽

Capital Adequacy ◽

Third Party ◽

Return On Assets ◽

Capital Adequacy Ratio

Murābaḥa financing is a type of financing that dominates the financing contract on Islamic banking in Indonesia. This shows that financing on the basis of sale (murābaḥa) has a greater contribution than the financing of the basis for the profit and loss sharing (muḍāraba and muṣāraka). The purpose of this study is to determine the factors that affect the financing of murābaḥa in the Islamic Commercial Banking in Indonesia by using variables Third Party Fund (DPK), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF) and Return on Assets (ROA). The population in this study is the performance of Islamic Commercial Banks in Indonesia in the period of January 2014 to June 2016. The data used in this research is secondary data and sample selection by using purposive sampling method. The analytical tool used in this research is multiple linear regression analysis at significantly the rate of 5%. The results of this study indicate that the variable DPK, CAR, FDR, NPF, and ROA simultaneously have an influence on Murābaḥa. Coefficient determination test results show that the five independent variables affect the dependent variable amounted to 87.6% and the remaining 12.4% is influenced by other variables. Partially DPK, CAR, FDR, and ROA have a positive and significant effect on the financing Murābaḥa. While the NPF has no influence on Murābaḥa financing.

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The effect of efficiency ratio, Bad Credit and Profitability to Capital Adequacy Ratio at Sharia Commercial Banks in Indonesia Year 2014-2018

Ekspektra Jurnal Bisnis dan Manajemen ◽

10.25139/ekt.v5i2.4201 ◽

2021 ◽

Vol 5 (2) ◽

pp. 112-122

Author(s):

Sulistyaning Tyas ◽

Eni Wuryani

Keyword(s):

Commercial Banks ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Efficiency Ratio ◽

Financial Reports ◽

Capital Adequacy Ratio ◽

Dependent Variables

This study aims to determine the effect of efficiency ratios, non-perfoming loans, and profitability on the capital adequacy ratio in Islamic Commercial Banks in Indonesia 2014-2018. This research is a quantitative study with secondary data from financial reports. Purposive sampling is a sampling technique use in this study so that there are 14 samples of Islamic commercial banks during the 2014-2018 period. The data analysis used is multiple linear regression analysis with the SPSS application. The results obtained by two dependent variables, the efficiency ratio and non-performing loans have an influence on the capital adequacy ratio. Meanwhile, profitability partially has no effect on the capital adequacy ratio.

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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA

Jurnal Benefita ◽

10.22216/jbe.v1i1.4890 ◽

2020 ◽

Vol 5 (1) ◽

pp. 50

Author(s):

Yolandafitri Zulvia

Keyword(s):

Financial Performance ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Return On Assets ◽

Operation Efficiency ◽

Analysis Technique ◽

Capital Adequacy Ratio

This study aims to analyze the factors that influence the financial performance of Islamic commercial banks in Indonesia. In this study financial performance is measured using Return On Assets (ROA). The independent variables in this study are Consumer Funds (DPK), Non-Performing Financing(NPF), Capital Adequacy Ratio (CAR), Operation Efficiency (BOPO), Financial Deposit Ratio (FDR). The population in this study is all Islamic commercial banks in Indonesia for the period 2011-2018. The total sample in this study amounted to 7 Islamic commercial banks. The data analysis technique used in this research is multiple linear regression analysis. The results showed the variable Consumer Funds (DPK) and Operation Efficiency (BOPO) had a positive and not significant effect. Variable Non-Performing Financing (NPF) and Financial Deposit Ratio (FDR) have a negative and significant effect while CAR variable has a negative and not significant effect. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja keuangan Bank Umum Syariah di Indonesia. Dalam penelitian ini kinerja keuangan diukur menggunakan Return On Asset (ROA). Variabel independen dalam penelitian ini adalah Dana Pihak Ketiga (DPK), Non Performing Financing (NPF), Rasio Kecukupan Modal (CAR), Efisiensi Operasi (BOPO), Rasio Deposito Keuangan (FDR). Populasi dalam penelitian ini adalah semua bank umum syariah di Indonesia untuk periode 2011-2018. Total sampel dalam penelitian ini berjumlah 7 bank umum syariah. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan variabel Dana Pihak Ketiga (DPK) dan Efisiensi Operasi (BOPO) memiliki pengaruh positif dan tidak signifikan. Variabel Non Performing Financing (NPF) dan Financial Deposit Ratio (FDR) memiliki pengaruh negatif dan signifikan sedangkan variabel CAR memiliki pengaruh negatif dan tidak signifikan.

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Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman

Moneter - Jurnal Akuntansi dan Keuangan ◽

10.31294/moneter.v8i1.9077 ◽

2021 ◽

Vol 8 (1) ◽

pp. 25-31

Author(s):

Hendra Lesmana ◽

Wati Erawati ◽

Husni Mubarok ◽

Ery Suryanti

Keyword(s):

Stock Returns ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

T Test ◽

Company Size ◽

Manufacturing Companies

This study aims to test whether liquidity and company size have an influence on stock returns in manufacturing companies in the food and beverage sub-sector in 2017-2019. The total population of this study was 26 companies with a total sample of 11 manufacturing companies listed on the Indonesia Stock Exchange with a study period of three years so that the research sample was 33 data. The data used is secondary data from various reliable sources. The sampling technique used was purposive sampling method. The independent variables include liquidity and company size, while the dependent variable is stock returns. Collecting data in this study using secondary data with documentation methods. The method of analysis of this research is using multiple linear regression analysis and t test. Based on the t test shows that (1) liquidity has a significant effect on stock returns (2) company size has an influence on stock returns.The company’s ability to pay debts on time will make the stock returns be returned appropriately. Mean while, company size has a positive and insignificant effect on stock returns.

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