Analysis of the Bank's Health Level and Its Effects on the Profitability of Sharia General Banks Listed in Indonesia's Financial Services Authority Period 2015-2018

Negative Effect ◽

Aims: To analyze the level of health of sharia general banks in Indonesia and their effects on profitability. Study Design: The research method used is quantitative descriptive research. Place and Duration of Study: The sampling technique used was purposive sampling. The study was conducted a Sharia General Bank registered in the Indonesian Financial Services Authority with a research period of 2015-2018. Methodology: The analytical method used is the inferential statistical analysis test using SmartPLS Professional 3.0 analysis tools, namely with a descriptive test, and inferential statistical analysis. Results: Sharia Commercial Banks in the 2015-2018 period based on Non-Performing Finance (NPF) have a healthy predicate and have a negative significant effect on profitability. Based on the Fair to Healthy Ratio (FDR) predicate as Healthy, and no significant positive effect on profitability. Based on Good Corporate Governance (GCG) with a healthy predicate, and no significant positive effect on profitability. Based on Operating Efficiency Ratio (OER) with a healthy predicate, and a significant negative effect on profitability. Based on the Capital Adequacy Ratio (CAR) which is categorized as Very Healthy, and no significant positive effect on profitability. Conclusion: Generally, Islamic commercial banks are in good health. However, the achievement of this soundness level is carried out by always striving to comply with the provisions given by Bank Indonesia, not optimizing the available resources so that the bank remains in a healthy condition while meeting the criteria of Bank Indonesia.

Profitabilitas menjadi pemediasi untuk variabel yang mempengaruhi struktur modal (Studi pada Bank Umum Syariah di Indonesia periode 2016-2020)

JURNAL EKONOMI DAN BISNIS ISLAM ◽

10.32505/j-ebis.v6i2.3266 ◽

2021 ◽

pp. 160-187

Author(s):

Indah Lestari

Keyword(s):

Capital Structure ◽

Commercial Banks ◽

Sampling Technique ◽

Tax Shield ◽

Significant Negative Effect ◽

Growth Opportunity ◽

Negative Effect ◽

Debt Tax Shield ◽

The purpose of this study is to find out and analyze whether there is an Influence of Liquidity, Growth Opportunity, Asset Structure, and Non Debt Tax Shield on Capital Structure with Profitability as an Intervening Variable in Islamic Commercial Banks Registered at OJK 2016-2020 ". This research is a quantitative research using data sources derived from secondary data, namely the annual report. The sampling technique used in this research is purposive sampling technique. Of the 14 Islamic commercial banks registered with the OJK, only 11 are in accordance with the sample criteria in this study. This study uses the Eviews 9 application as a tool for data processing. The analytical methods used in this research are stationarity test, panel data regression model test, classical assumption test, regression test, and path analysis test. The results obtained in this study are liquidity has a significant negative effect on capital structure. Growth opportunity and asset structure have a significant positive effect on capital structure. Meanwhile, the non-debt tax shield and profitability variables have no significant positive effect on capital structure. Liquidity has no significant negative effect on profitability, growth opportunity has no significant positive effect on profitability. Asset structure has a significant positive effect on profitability, while non-debt tax shield has a significant negative effect on capital structure. From the results of the path analysis conducted in this study, profitability was not able to mediate the variables of liquidity, growth opportunity, and non-debt tax shield on capital structure, but for the asset structure variable profitability was able to mediate the influence of asset structure on capital structure.

DETERMINING THE PERFORMANCE OF SHARIA COMMERCIAL BANKS WITH MODERATION OF NON PERFORMING FINANCING RATIO IN INDONESIA

Riset ◽

10.37641/riset.v3i2.92 ◽

2021 ◽

Vol 3 (2) ◽

pp. 563-580

Author(s):

Novan Wahyu Hidayat ◽

Amalia Kusuma Wardini ◽

Lela Nurlela Wati

Keyword(s):

Financial Services ◽

Commercial Banks ◽

Quantitative Research ◽

Secondary Data ◽

Sampling Technique ◽

Capital Adequacy ◽

Previous Period ◽

Capital Adequacy Ratio ◽

Operating Margin ◽

The research objectives to be achieved are: (1) To analyze and reveal empirically whether the Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) affects the performance of Islamic Commercial Banks as measured by the ratio ROA). (2) To determine and analyze whether the non-performing loan ratio (NPF) moderates the effect of Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), and Net Operating Margin (NOM) on the performance of Islamic Commercial Banks (Return On Assets). This type of research is a quantitative research. The population used in this study is a Islamic commercial banks registered with the Financial Services Authority consisting of 14 BUS from 2015-2019. The data used is secondary data and uses saturated sampling method. Researchers used this sampling technique because the total population of 14 Islamic commercial banks companies in Indonesia are registered with the Financial Services Authority (OJK). Analysis of research data using Moderating Regression Analysis. Simultaneously CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, but the partial results are only CAR that has a positive effect on ROA while OE, FDR and NOM have a negative effect on ROA, this happens because The capital adequacy held in the current period in lending is currently decreasing when compared to the previous period so that it has an impact on decreasing income and profit for the next period. Simultaneously, NPF moderates CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, while the partial results are only NPF which has an impact on reducing the effect of CAR on ROA, while other variables when NPF moderate the relationship with ROA moves towards improvement. This is because the capital adequacy ratio is currently used in handling the current bad credit ratio as a result of loans extended in the previous period so that the current capital that should be used to generate profits in the next period through an increase in the volume of credit at this time from the previous period is reduced so that an impact on the decline in Islamic commercial banks profitability in the next period. As for what makes the difference in this study is the moderation of NPF on the effect of CAR, BOPO, FDR and NOM on ROA.

Anteseden Return on Asset (ROA) pada Bank BUMN Indonesia

Bongaya Journal for Research in Management (BJRM) ◽

10.37888/bjrm.v2i1.158 ◽

2019 ◽

Vol 2 (1) ◽

pp. 68-78

Author(s):

Andi Tenriola

Keyword(s):

Cost Efficiency ◽

Sampling Technique ◽

Financial Statements ◽

Capital Adequacy ◽

Dominant Effect ◽

Return On Assets ◽

Capital Adequacy Ratio ◽

Negative Effect ◽

This study aims to examine and analyze the effect of Capital Adequacy Ratio (CAR),Operating Expenses and Cost Efficiency (BOPO) and Loan to Deposit Ratio (LDR) to Return onassets (ROA). Return on assets (ROA) or profitability is one indicator that can be used to measurebank performance. The population used in this study is state-owned banks registered with BankIndonesia during the 2014-2018 period. In this study the sampling technique used total samplingtechniques using quarterly financial statements owned (1) PT. BNI (Persero), Tbk (2) Bank BRI(Persero), Tbk, (3) PT Bank Mandiri (Persero), Tbk; and (4) PT Bank BTN (Persero) so that with thesample, the number of samples in this study were (4 Quarter x 5 Years of Observation x 4 BUMNBanks = 80 panel data units). The results of multiple regression analysis provide evidence that CARhas a significant positive effect on ROA. Operational efficiency and cost efficiency (BOPO) has asignificant negative effect on return on assets (ROA). LDR has a significant negative effect on ROA.For the biggest contribution proven in CAR, that CAR has a dominant effect on ROA.

DETERMINANTS OF COMMERCIAL BANKS PROFITABILITY: EVIDENCE FROM GERMANY

Jurnal Riset Akuntansi Kontemporer - Vol 13 No 2 (2021): October Edition ◽

10.23969/jrak.v13i2.4500 ◽

2021 ◽

Vol 13 (2) ◽

pp. 82-88

Author(s):

Szilard Farkasdi ◽

Budi Septiawan ◽

Erik Syawal Alghifari

Keyword(s):

Regression Analysis ◽

Commercial Banks ◽

Banking Sector ◽

Capital Adequacy ◽

Dominant Factor ◽

Interest Income ◽

Negative Effect ◽

Asset Size ◽

This study aims to determine the determinants of profitability in commercial banks in Germany. The population is 7 banking sector companies listed in the DAX (Deutscher Aktienindex) Bank during the 2017-2020 period, with a sample of 5 banks and producing 20 observational data. The method used is descriptive and verification with multiple regression analysis. The results show that asset size, capital adequacy, deposits and non-interest income have a significant positive effect on profitability. Partially, asset size, capital adequacy and non-interest income have a significant positive effect, while the deposit has a significant negative effect on profitability. The most dominant factor affecting profitability is non-interest income.

PENGARUH DANA PIHAK KETIGA, BIAYA OPERASIONAL, BI RATE, DAN INFLASI PADA PENDAPATAN MARGIN MURABAHAH

Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) ◽

10.52490/jeskape.v5i1.1189 ◽

2021 ◽

Vol 5 (1) ◽

pp. 121-139

Author(s):

Yuli Mustikawati ◽

Muhammad Ali Fikri

Keyword(s):

Financial Services ◽

Commercial Banks ◽

Total Population ◽

Secondary Data ◽

Sampling Technique ◽

Third Party ◽

Operating Costs ◽

Financial Reports ◽

Negative Effect ◽

The purpose of this study is to determine the effect of third party funds, operational costs, BI rate and inflation on murabahah margins income of Islamic commercial banks in Indonesia. This research data uses secondary data in the form of quarterly financial reports of Islamic commercial banks in 2015-2019. The total population used was 14 Islamic commercial banks registered with the Financial Services Authority during the 2015–2019 period. Sampling using purposive sampling technique and data processing using the Eviews 9 application. Results: First, third party funds have a positive effect on murabahah margin income. Second, operating costs have a positive effect on murabahah margin income. Third, the BI rate has a negative effect on murabahah margin income. Fourth, inflation has a positive effect on murabaha margin income.

PENGARUH OPERATING EXPENSES TO OPERATING REVENUES (BOPO), FINANCING TO DEPOSIT RATIO (FDR) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

INVOICE : JURNAL ILMU AKUNTANSI ◽

10.26618/inv.v3i1.4975 ◽

2021 ◽

Vol 3 (1) ◽

pp. 92-101

Author(s):

Mella Kusuma Wardannah ◽

Wirman Wirman

Keyword(s):

Data Analysis ◽

Financial Services ◽

Commercial Banks ◽

Islamic Banking ◽

Financial Reports ◽

Normality Test ◽

Analysis Technique ◽

Negative Effect ◽

The development of Islamic banking is currently growing rapidly and has gained a lot of trust in the community which greatly affects the nation's economy. This study aims to examine the influence of Operating Expenses to Operating Revenues (BOPO), Financing To Deposit Ratio (FDR) and Non-Performing Financing (NPF) on the Profitability of Islamic Commercial Banks in Indonesia in the 2015-2019 period. The data is taken from the annual financial reports of Sharia Commercial Banks registered with the Financial Services Authority in 2015-2019 which are published on the official website (www.ojk.co.id) The object of this research was conducted at 6 banks registered with the Financial Services Authority (OJK) with a period of 5 years for the 2015-2016 period. In total there are 6 Sharia commercial banks, namely Bank Muamalat, Bank Mega Syariah, Bank BRI Syariah, Bank BNI Syariah, Bank BCA Syariah, and Bank Mandiri Syariah. The data analysis technique used in the study used the classical assumption test which included normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. To find out the overall picture of each of the variables, this study uses multiple linear regression and hypothesis testing which includes the t test (partial) and the f test simultaneously. The results showed that the BOPO variable had a significant negative effect on ROA, the FDR variable had a significant positive effect on ROA and the NPF variable had no effect on ROA. The results of this study are expected to be a guideline for further research and be useful for the management of Islamic Commercial Banks in managing the company.Keywords : Operating Expenses To Operating Revenues (BOPO), Financing To Deposit Ratio (FDR), Non Performing Financing (NPF), Profitabilitas (ROA)

Pengaruh Likuiditas, Pertumbuhan Kredit, Efisiensi, dan Kecukupan Modal Terhadap Profitabilitas

Bulletin of Management and Business ◽

10.31328/bmb.v1i1.27 ◽

2020 ◽

Vol 1 (1) ◽

pp. 27-35

Author(s):

Lia Hendrawati ◽

Said Djamaludin

Keyword(s):

Stock Exchange ◽

Growth Efficiency ◽

Research Data ◽

Capital Adequacy ◽

Annual Data ◽

Credit Growth ◽

Negative Effect ◽

Positive Effect ◽

Observation Period

This study to examine and analyze the effect of liquidity, credit growth, efficiency, and capital adequacy on the Bank’s profitability listed on the IDX partially and simultaneously. The research data are annual data for the 5-year observation period (2009-2013). This research was conducted at 33 banks listed on Indonesia Stock Exchange. Banks Analyzed that met the population criteria were 23 banks. The analytical method used in multiple linier regression. The results showed that liquidity, credit growth, efficiency, and capital adequacy together (simultaneously) significantly influence profitability. Partially, liquidity has a significant positive effect on profitability, while efficiency has a significant negative effect. Credit growth and capital adequacy have no significant effect on profitability. Liquidity is the variable that has the biggest effect on the Bank’s profitability.

FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN

Wahana ◽

10.35591/whn.v22i1.150 ◽

2019 ◽

Vol 22 (1) ◽

pp. 61-72

Author(s):

Rani Eka Diansari ◽

Sheftyka Rispin

Keyword(s):

Human Resource ◽

Stock Exchange ◽

Sampling Technique ◽

Accounting Disclosure ◽

Analytical Technique ◽

Human Resource Accounting ◽

Negative Effect ◽

Resource Accounting ◽

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure. Keywords: company size, profitability, company age, human resource accounting disclosure

Islamic Corporate Governance and Internal Control Influance on Fraud in Sharia Commercial Banks

Journal of Islamic Economics and Social Science (JIESS) ◽

10.22441/jiess.2020.v1i1.003 ◽

2020 ◽

Vol 1 (1) ◽

pp. 28

Author(s):

Mariyam Chairunisa

Keyword(s):

Corporate Governance ◽

Internal Control ◽

Financial Services ◽

Commercial Banks ◽

Audit Committee ◽

Supervisory Board ◽

Negative Effect ◽

Descriptive Approach ◽

Quantitative Descriptive ◽

This study aims to examine impact of Islamic Corporate Governance and Internal Control on Fraud on sharia Commercial Bank in Indonesia. The unit analysis of this research is Sharia Commercial Banks in Indonesia which have been registered in the Financial Services Authority (OJK) period 2012 to 2017. This research was done to 11 Islamic commercial banks by using quantitative-descriptive approach. The results of this research showed that Sharia Supervisory Board and Internal Control have negative effect and unsignificant on Fraud. However, Audit Committee has a positive effect and significant on fraud .

ANALISIS PERBEDAAN RASIO KEUANGAN BANK UMUM KONVESIONAL DAN BANK UMUM SYARIAH SERTA PENGARUHNYA TERHADAP PENYALURAN KREDIT ATAU PEMBIAYAAN (Studi empiris yang tedrdaftar di BEI periode 2013-2016)

Magisma: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.35829/magisma.v5i1.9 ◽

2017 ◽

Vol 5 (1) ◽

pp. 9-23

Author(s):

Dika Ismawati ◽

Edy Supriyono

Keyword(s):

Commercial Bank ◽

Commercial Banks ◽

Secondary Data ◽

Capital Adequacy ◽

Financial Ratios ◽

Operating Efficiency ◽

Analysis Technique ◽

Significant Difference ◽

Negative Effect ◽

General Data

This study aims to obtain evidence of differences in financial ratios of conventional commercial banks and sharia commercial banks, as well as the influence of financial ratios, liquidity, capital adequacy, problem loans, profitability, operating efficiency of lending. This study uses secondary data. The sample in this research is conventional commercial bank and sharia public bank listed on BEI with 4 year observation period (2013-2016). This sample was chosen by purposive sampling method. Independent sample t-test is used to test whether there is difference of average of two interconnected samples, multiple linear regression is used as data analysis technique as many as 148 general data of banking company, conventional bank and syariah commercial bank as many as 44 company data period 2013-2016 . The results of this study indicate that there are differences in average liquidity, problem loans, profitability, operating efficiency, While the average capital adequacy there is no significant difference between conventional commercial banks and sharia banks. While liquidity and profitability have a positive effect on lending, non performing loans and operating efficiency have a negative effect on lending, and capital adequacy does not affect credit disbursement.