scholarly journals Analisis Laporan Keuangan dengan Menggunakan Metode RGEC pada Perusahaan Perbankan Konvensional

2021 ◽  
Vol 1 (11) ◽  
pp. 776-786
Author(s):  
Mario Viegas ◽  
Suklimah Ratih
Keyword(s):  
Stock Exchange ◽  
Family Members ◽  
The Other ◽  
Purposive Sampling ◽  
Research Technique ◽  
Conventional Banks ◽  
Selection Of

In choosing a banking company to use the producers and services of the banking company. It is important to note that the selection of a bank is not only based of the fame on the bank or the presence of acquaintances or family members who work in the company. However, the selection of a good and correct bank is to look at the soundness of the bank. Therefore, this study aims to determine the soundness of conventional banking companies listed on the Indonesia stock exchange in 2016 - 2019. The method used in sampling is purposive sampling, especially for banks that are included in book 4 so that researchers get 6 banking companies that in accordance with the criteria in 2016 - 2019. The research technique used by the researcher is to calculate the ratio based on the RGEC method. The result of this study indicates that 3 out of 6 conventional banks have a very healthy level of health and the other 3 banks have a healthy level of health.

Tingkat Pengembalian (Return), Risiko, dan Koefisien Variasi pada Saham Syariah dan Saham Nonsyariah

2018 ◽  
Vol 1 (2) ◽  
pp. 171
Author(s):  
Sofyan Hadinata
Keyword(s):  
Coefficient Of Variation ◽  
Stock Exchange ◽  
Quantitative Approach ◽  
Rate Of Return ◽  
Purposive Sampling ◽  
Selection Of

The purpose of this study is to analyze the differences in the rate of return, risk, and coefficient of variation between sharia shares and non-sharia shares. This study uses a quantitative approach with the Mann-Whitney U Test. The population of this study is companies listed on the Indonesia Stock Exchange in 2017. Sharia shares refer to companies that listed in the Jakarta Islamic Index (JII) in the period 2017. The selection of samples uses purposive sampling. There are 24 sharia shares issuers, while non-Islamic shares are 8 issuers. The results of the study show that there is no difference in the level of weekly returns between sharia and non-sharia shares. As for the risks and the coefficient of variation statistically there is a difference between sharia shares and non-sharia shares

scholarly journals PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PREDIKTABILITAS LABA BANK UMUM KONVENSIONAL DI INDONESIA SELAMA PANDEMI COVID 19 DENGAN GENDER SEBAGAI VARIABEL MODERATING

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Sri Rahayu ◽  
Ken Sabardiman ◽  
Afrizal Afrizal
Keyword(s):  
Corporate Governance ◽  
Sexual Orientation ◽  
Good Governance ◽  
Stock Exchange ◽  
Total Sample ◽  
Governance Mechanism ◽  
Purposive Sampling ◽  
Conventional Banks ◽  
Relationship Of

<pre><strong><em>ABSTRACT:</em></strong><em> This study expects to dissect and acquire observational proof of the concussion of corporate administration on benefit consistency at conventional banking company in Indonesia during the Covid 19 pandemic and the concussion of sexual orientation (gender) on the causality connection between corporate administration and benefit consistency. Corporate administration is advanced by the piece of the leading group of chiefs, the amount of the leading body of magistrates, institutional possession, administrative proprietorship and review panels, while sex is the rasio of ladies on the leading body of organizations. Conventional commercial banks that recorded in Indonesia Stock Exchange are 43 banks, comprise of this investigation populace. Total sample</em><em>to</em><em>s are 33 conventional banks with purposive sampling as a sampling method. Moderated Regression Analysis is utilized as information investigation procedure. The outcomes acquired in this study showed that the amount of the leading body of magistrates, institutional possession, administrative proprietorship demonstrated to altogether influence benefit consistency. Sexual orientation (gender) altogether supports the concussion of administrative possession on benefit consistency. </em><em>This research shows that it is </em><em>compulsory </em><em>to implement a good governance mechanism, the problems that will occur can be recognized early by the bank and the follow-up is done more quickly, </em><em>in order</em><em> that the bank can survive in a state of crisis.</em><em> </em><em>Affirmation of the </em><em>concussion</em><em> and role of </em><em>ladies</em><em> on the </em><em>council</em><em> can influence the causal relationship of corporate governance on earnings predictability.</em></pre><pre><em><br /></em></pre><pre><em> </em></pre><p><strong><em>Keywords</em></strong><em> : Corporate Governance, Gender, Profit Predictability</em></p><p><strong>ABSTRAK:</strong> Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris pengaruh tata  kelola perusahaan terhadap prediktabilitas laba bank umum konvensional di Indonesia selama masa pandemi Covid 19 dan pengaruh <em>gender</em> terhadap hubungan kausalitas antara tata kelola perusahaan dan prediktabilitas laba. Tata kelola diproksikan dengan komposisi dewan komisaris, <em>size</em> dewan komisaris, kepemilikan institusional, kepemilikan manajerial dan komite audit, sedangkan <em>gender</em> merupakan rasio perempuan dalam dewan eksekutif perusahaan. Seluruh bank umum konvensional yang tertera di Bursa Effek Indonesia berjumlah 43 bank dan merupakan populasi dalam riset ini. Sampel diperoleh sebanyak 33 bank dengan metode pengambilan sampel menggunakan <em>purposive sampling. </em>Analisis Regresi Moderasi digunakan sebagai<em> </em>teknik analisis data. Hasil yang diperoleh dalam penelitian ini yaitu bahwa ukuran dewan komisaris, kepemilikan institusional, kepemilikan manajerial terbukti berpengaruh terhadap prediktabilitas laba. G<em>ender</em> secara signifikan memperkuat pengaruh kepemilikan manajerial terhadap prediktabilitas laba. Penelitian ini menunjukkan bahwa perlunya penerapan mekanisme tata kelola yang baik, permasalahan yang akan terjadi dapat dikenali lebih awal oleh bank dan dilakukan tindak lanjut  penyempurnaan yang lebih cepat, sehingga bank dapat bertahan dalam keadaan krisis. Penegasan dampak dan peran perempuan di dalam dewan dapat mempengaruhi hubungan kausalitas tata kelola perusahaan terhadap prediktabilitas laba.</p><p><strong>Kata kunci</strong> : Tata Kelola Perusahaan, Gender, Prediktabilitas Laba</p>

scholarly journals PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN KONVENSIONAL DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (1) ◽  
pp. 29-39
Author(s):  
Diah Nurdiwaty
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
T Test ◽  
Islamic Banking ◽  
Purposive Sampling ◽  
Financial Condition ◽  
Ex Post ◽  
Ex Post Facto ◽  
Conventional Banks

Abstrak Penelitian ini dilatarbelakangi oleh fernomena semakin pesatnya pertumbuhan perbankan di Indonesia khususnya, baik perbankan syariah maupun konvensional. Dimana secara garis besar ada perbedaan pada payung hukum yang digunakan serta pada bentuk pengambalian keuntungannya. Salah satu faktor yang harus diperhatikan oleh bank untuk bisa terus bertahan hidup adalah kinerja (kondisi keuangan) bank. Tujuan penelitian ini adalah untuk menganalisis perbedaan yang signifikan antara kinerja keuangan perbankan syariah dengan perbankan konvensional berdasarkan rasio CAMEL Pendekatan kuantitatif dengan jenis penelitian ex-post-facto yang digunakan dalam penelitian ini. Populasinya perusahaan perbankan syariah sebanyak 12 dan perbankan konvensional sebanyak 42 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2017. Teknik pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data dalam penelitian ini adalah uji t test (Independent sample t test). Hasil penelitian ini adalah tidak ada perbedaan kinerja keuangan perbankan syariah dengan perbankan konvensional berdasarkan rasio CAR, ROA. Tetapi berdasar rasio NPL, LDR dan BOPO terdapat perbedaan dari keduanya. Kata Kunci : CAMEL, Kinerja Keuangan Abstract This research is motivated by the phenomenon of the rapid growth of banking in Indonesia, especially in both Islamic and conventional banking. Where in general there is a difference in the legal umbrella that is used as well as in the form of extracting its profits. One of the factors that must be considered by banks to be able to continue living is the performance (financial condition) of the bank. The purpose of this study was to analyze the significant differences between Islamic banking financial performance and conventional banking based on CAMEL ratios. Quantitative approach with the type of ex-post-facto research used in this study. As for the population of as many as 12 Islamic banking companies and 42 conventional banks which are listed on the Indonesia Stock Exchange (IDX) in 2016-2017. The sampling technique uses purposive sampling method. The data analysis technique in this study was the t test (Independent sample t test). The results of this study are no differences in Islamic banking financial performance with conventional banking based on the CAR, ROA ratio. But based on the NPL, LDR and BOPO ratios there are differences between the two. Keywords: CAMEL, Financial Performance

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2010

2019 ◽  
Vol 6 (2) ◽  
pp. 83
Author(s):  
Hermi Hermi ◽  
Ary Kurniawan
Keyword(s):  
Financial Performance ◽  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Book Value ◽  
Purposive Sampling ◽  
Net Profit ◽  
Selection Of

<p class="Style1"><em>This study aims to determine the effect of financial performance (return on the investments (ROI), Return on Equty (ROE), Net Profit Margin (NPM), Earning Per Share (EPS), Price to Book Value (PB V)) to return the shares either partial or simultaneously. The study focused on manufacturing comanies listed in Indonesia Stock Exchange (BEI) in the period 2008 to 2010. The selection of samples based on purposive sampling, so that the obtained sample of 56 manufacturing companies. The result of the sestudies show that partially only variable that has just EPS significantly influence on stock returns. While other variables, namely ROl, ROE, NPM, PBV had no signfficant effect on stock returns. In simultaneoualy free variabrl ROI,ROE, NPM, EPS, PBV has a significant effect on the stock Return.</em></p>

scholarly journals PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK

INFO ARTHA ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 55-65 ◽  
Author(s):  
Rahadi Nugroho ◽  
Devandanny Rosidy
Keyword(s):  
Quantitative Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
The Other ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

ABSTRACTThis study aims to analyze the effect of proportion of  independent commissioner and executive’s compensation on tax aggressiveness. This research uses quantitative method by using panel data regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange in the year 2014 - 2017. The sample was selected by using purposive sampling method and acquired 59 firms and 236 observations. The result of this study indicates that executive’s compensation has negative effect on tax aggressiveness. On the other hand, Proportion of independent commissioner has positive effect on tax aggressiveness.. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah seluruh perusahaan sektor jasa keuangan yang terdaftar di Bursa Efek Indonesia dalam periode 2014 sampai dengan 2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 59 perusahaan dan 236 observasi. Penelitian ini menyimpulkan kompensasi eksekutif berpengaruh negatif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen berpengaruh  positif terhadap agresivitas pajak. 

scholarly journals PERILAKU STICKY COST TERHADAP BIAYA TENAGA KERJA DAN BEBAN USAHA PADA AKTIVITAS PENJUALAN

2018 ◽  
Vol 10 (1) ◽  
pp. 1-7
Author(s):  
Rahmawati Kartikasari ◽  
Leny Suzan ◽  
Muhamad Muslih
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Labor Cost ◽  
The Other ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Other Hand ◽  
Cost Behavior

This research aims to find the indication of sticky cost behavior in agricultural companies listed on Indonesian Stock Exchange in 2012-2015. Sticky cost is a cost that has no comparable character with changes in activity. These costs become sticky when the declining of company’s activity happens. This study used 9 companies as samples. The sampling technique used is purposive sampling. The analysis method used is multiple linear regression. It is found that the labor cost increased by 0,913 percent and operating expenses increrased by 0,146 percent when sales increased by 1 percent. In the other hand, when sales decreased by 1 percent, the labor cost decreased by 0,225 percent and operating expenses decreased by 0,131 percent. The result shows that there is indication of sticky cost behavior in the labor cost and operating expenses.

scholarly journals PENGARUH PERTUMBUHAN PERUSAHAAN, KONDISI KEUANGAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Danang Anugrah Putra ◽  
Ach. Syaiful Hidayat Anwar ◽  
Thoufan Nur
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
The Other ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Going Concern ◽  
Mining Companies ◽  
Financial Condition ◽  
Other Hand

This research is aimed to examine the effect of the company’s growth, financial condition and theprior year audit opinion on going concern audit opinion in mining companies listed on IndonesiaStock Exchange (IDX). This research is associativeresearch that the population of this researchis mining companies listed on Indonesia Stock Exchange (IDX) during period 2011-2015. Thesample is determined by purposive sampling method and the technique of data analysis islogistic regression. The results of this research are company’s growth and the prior year auditopinion has no effect on going concern audit opinion. On the other hand, financial condition haseffect on going concern audit opinion.Keywords:Audit Opinion, Financial Condition, Going Concern, The Company’s Growth

scholarly journals Pengaruh Rotasi Audit, Spesialisasi Industri KAP, dan Client Importance Terhadap Kualitas Audit (Studi dengan Pendekatan Earning Surprise Benchmark)

2018 ◽  
Vol 6 (1) ◽  
pp. 1159
Author(s):  
Maya Febrianti Suciana ◽  
Mia Angelina Setiawan
Keyword(s):  
Logistic Regression ◽  
Data Analysis ◽  
Audit Quality ◽  
Stock Exchange ◽  
The Other ◽  
Manufacturing Companies ◽  
Audit Firm ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Firm Specialization

This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Audit Rotation, Audit Firm Specialization and Client Importance. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 85 manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. In this study, audit quality is measured by earning surprise benchmark. The method used was purposive sampling. The method of data analysis in this study use logistic regression with SPPS version 23. The results of this prove that (1) audit rotation is not proven to have an impact on audit quality, where sig value 0,915 > 𝛼 0,05 which means H1 is rejected (2) audit firm specialization is proven to have an impact on audit quality, where sig value 0,04 < 𝛼 0,05 which means H2 is accepted (3) client importance is not proven to have an impact on audit quality, where sig value 0,809 > 𝛼 0,05 which means H3 is rejected. The amount of Adjusted R is 0.036 gives the sense that rate is 3,6% of level audit quality can be explained by independent variables while 96.4% can be explained by the other independent variabels that are not tested in this study.Keywords: Audit Rotation, Audit Firm Specialization, Client Importance, Audit Quality

scholarly journals Factors Affecting The Selection of Fair Value Methods for Investment Property

2021 ◽  
Vol 17 (1) ◽  
pp. 111-129
Author(s):  
Herlin Tundjung Setijaningsih ◽  
Sarwo Edy Handoyo ◽  
Novia Sundari
Keyword(s):  
Logistic Regression ◽  
Data Processing ◽  
Information Asymmetry ◽  
Stock Exchange ◽  
Fair Value ◽  
Processing Technique ◽  
Factors Affecting ◽  
Purposive Sampling ◽  
Data Processing Technique ◽  
Selection Of

The purpose of this study is to analyze the effect of leverage, profitability, information asymmetry, and the gain on the fair value difference on the selection of the fair value method for investment property by PSAK 13. The population of this study is all companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample selected by purposive sampling amounted to 53 companies. The data processing technique uses the STATA 14.2 program. Logistic regression is used to analyze the hypothesis. Findings. The results of this study indicate that leverage, profitability, and information asymmetry do not affect the selection of the fair value method for an investment property. However, the gain on fair value difference negatively affects the choice of the fair value method for an investment property.

Implementasi Pengaruh Inflasi, Suku Bunga, dan CAR Terhadap Profitabilitas Bank Konvensional

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Vyonita Anggraeni Ningrum
Keyword(s):  
Data Collection ◽  
Interest Rates ◽  
Banking Sector ◽  
Stock Exchange ◽  
Bank Profitability ◽  
Collection Method ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Independent Variable ◽  
Conventional Banks

This study aims to determine the effect of inflation, interest rates, and CAR on the profitability of conventional banks. This study uses four variables, namely inflation, interest rates, and CAR as the dependent variable, and bank profitability as the independent variable. The population in this study are banking sector companies that have been listed on the IDX (Indonesia Stock Exchange) for the period 2015-2019, totaling 43 companies. The data collection method uses purposive sampling using financial reports on conventional banks in Indonesia which are listed on the IDX in the 2015-2019 period. The results show that inflation, interest rates, and CAR simultaneously affect the profitability of conventional banks listed on the IDX for the 2015-2019 period, inflation has no significant effect on ROA, interest rates do not have a significant effect on ROA, and CAR has a significant effect on ROA. Keywords: Inflation; Interest rates; CAR (capital education ratio)

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