scholarly journals Health Information Analysis of Bank OCBC NISP 2015 - 2019

2020 ◽  
pp. 17-24
Author(s):  
Hanafi Mulyadi ◽  
T. S. Rae Virgana
Keyword(s):  
Health Information ◽  
Fixed Effects ◽  
P Value ◽  
Return On Assets ◽  
Independent Variables ◽  
Negative Effect ◽  
Income Data ◽  
Operating Expenditures ◽  
The Relationship ◽  
Positive Effect

Aims: Examine the health information of OCBC NISP banks between the relationship of ratio data finance ROA (Return on Assets) between the relationship ROA, NPL, LDR and BOPO data. Study Design: Statistical methods using the dependent variable is ROA (Return on Assets) and the independent variables namely NPL (Non-Performance Loan), LDR (Loan to Deposit Ratio), and BOPO (Operating Expenditures Operation Income) Data as health information analyzes Quarterly Data from 2015-2019 Place and Duration of Study: Information Systems, Faculty of Engineering, University Widyatama The research was Carried out between October 2019 to January 2020. Methodology: Collecting the data in this study tries to analyze information between related the data relationships of NPL (Non-Performance Loan), LDR (Loan Deposit Ratio), and BOPO (Operating Expenditures Operation Income) to ROA (Return on Assets) on the bank OCBC NISP in the period 2015-2019 and using the fixed effects method. Results: The results of this study NPL positive effect on ROA significant with a p-value of 0.6997, the coefficient NPL = +0.0536262, so any increase is in NPL 1% then the the resulting rise in ROA of 0.0536262%. For LDR positive effect on ROA and very significant with a p-value of 0.4301, the coefficient NPL = +0.00210031, so any increase is in NPL 1% then the the resulting rise of 0.00210031% ROA, and vice versa. To BOPO negative effect on ROA significant with a p-value of 0.0002, the coefficient of BOPO = -0.0793051, so any increase is in ROA of 1% then result in a Decrease of 0.0793051% ROA and vice versa. Conclusion: The correlation between the independent ROA relationship to the NPL, LDR and ROA is related to the bank's health analysis from the coefficient value shown on the R-squared value of 0.980778 to describe a set of independent variables and the dependent variable explained by 98%.

scholarly journals Determinants of the Solvency of Insurance Companies in Palestine

2019 ◽  
Vol 10 (6) ◽  
pp. 188
Author(s):  
Yousef Abdel Latif Abdel Jawad ◽  
Issam Ayyash
Keyword(s):  
Quantitative Analysis ◽  
Panel Data ◽  
Fixed Effects ◽  
Financial Statements ◽  
Insurance Companies ◽  
Insignificant Effect ◽  
Analysis Methods ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

The study aimed to investigate the factors that affect the solvency of the insurance companies in Palestine and to highlight the nature and strength of the relationship between liquidity, investment, leverage, claims and the solvency of the insurance companies in Palestine.To achieve the objectives of the study, the descriptive and quantitative analysis methods were used in the study. Based on the data of the financial statements of seven insurance companies (out of 9 companies) and by using regression of fixed effects of panel data for 2010-2017, the study found that the claims have a positive effect on the financial solvency and leverage has a negative effect on the solvency of insurance companies in Palestine, while investment and liquidity have an insignificant effect on financial solvency.

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

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.

scholarly journals Dampak Rasio Keuangan Dan Pandemi COVID-19 Terhadap Kinerja Keuangan

2021 ◽  
Vol 26 (3) ◽  
pp. 327
Author(s):  
Villy, Nuryasman MN
Keyword(s):  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Data ◽  
Measuring Instruments ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Current Ratio ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

This study has purpose to determine the effect of ratios on financial performance by using current ratios, quick ratios, dan debt to assets ratios as measuring instruments for the dependent variablesl and using return on assets as measuring instruments for independent variables. The population of the financial statements is PT Multisport Indonesia for the 2019-2021 period. The sampling technique is purposive sampling. The analytical methods to test the hypothesis is path analysis. Data processing using Eviews10 software. The result of the study found that current ratio had a significant positive effect on return on assets, the quick ratio had a significant negative effect on return on assets,  and the debt on assets ratio had an insignificant negative effect on return on assets.

scholarly journals ANALISIS PROFITABILITAS BANK UMUM GO PUBLIC PADA BURSA EFEK INDONESIA (BEI)

2014 ◽  
Vol 12 (2) ◽  
pp. 120
Author(s):  
Akhmad Reza Liannoor
Keyword(s):  
Stock Exchange ◽  
Rapid Development ◽  
Bank Performance ◽  
Research Model ◽  
Return On Assets ◽  
F Test ◽  
Independent Variables ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

The rapid development of the banking world today is to encourage banks to improve their performance in competition between banks for customers. One tool for assessing bank performance is Return on Assets ratio (ROA). The purpose of this study is to analyze the effect of CAR, NPL, LDR, BOPO to ROA on the banks go public in Indonesia Stock Exchange the period 2007-2011. Based on the results of hypothesis tests conducted it was found that the F test showed independent variable CAR ratio, NPL, LDR, ROA, simultaneous or simultaneously effect of the variable ROA, can be seen from the calculated value of the F test 191.77> F-table 2.467. To test T concluded that the variables NPL and bopo significant negative effect so it can dikatankan ROA hypothesis that negatively affect profitability (ROA) is acceptable, while the variable CAR is not negative and not positive LDR variable, so the hypothesis that the CAR positive effect on profitability (ROA) is unacceptable as well as variables which hypothesis holds LDR LDR positive effect on profitability (ROA) is not acceptable. While the test of determination R2, Independent variables influence the dependent variable is large enough, judging from the value of the coefficient R2 is equal to 68.9522% 31.0478% while the remaining approximately explained by other variables that are not included in this research model.

scholarly journals PENGARUH KONFLIK PERAN GANDA TERHADAP KINERJA KARYAWAN WANITA DENGAN STRESS KERJA SEBAGAI MEDIASI

2021 ◽  
Vol 13 (1) ◽  
pp. 51-59
Author(s):  
Intan Kumala Sari ◽  
Tania Rezki Farha ◽  
Vicky F Sanjaya
Keyword(s):  
Work Stress ◽  
Family Conflict ◽  
P Value ◽  
Work Family Conflict ◽  
Negative Effect ◽  
Female Employees ◽  
Work Family ◽  
Stress At Work ◽  
The Relationship ◽  
Positive Effect

Work Family conflict is a conflict between family and work. This conflict arises because a person plays two roles simultaneously where these roles can cause pressure at work and cause stress at work. Research to determine the effect of Work Family conflict  on the performance of female employees and work stress as mediation. The variables used in this research are work family conflict, performance, and work stress as mediation. The sample used in this study were 99 female employee respondents. Hypothesis 1, Work Family conflict have a positive effect on work stress, the resulting t statistical value is 8.712 with a P value of 0.000. Hypothesis 2, Work stress has a negative effect on the performance of female employees, the resulting t statistical value is 1.724 with a P value of 0.085, Hypothesis 3, Work Family conflict has a negative effect on the performance of female employees, the resulting t statistics value is 0.957 with a P value of 0.339, hypothesis 4, job stress mediates the relationship between work family conflict and work stress of 0.478408 or 47.8% (categorized as partial mediation). Contains research objectives, methods, research results.   Abstrak: Konflik peran ganda adalah konflik antara keluarga dan pekerjaan konflik ini muncul karena seseorang menjalani dua perannya secara bersamaan dimana peran tersebut bisa menimbulkan tekanan dalam bekerja dan menyebabkan stress dalam bekerja. Penelitian ini dilakukan untuk mengetahui pengaruh konflik peran ganda terhadap kinerja karyawan wanita dan stress kerja sebagai mediasi.Variable yang digunakan dalam peneltian ini adalah konflik peran ganda, kinerja, dan stress kerja sebgai mediasi. Sample yang digunakan dalam penelitian ini sebanyak 100 responden karyawan wanita. Hasil yang didapatkan adalah konflik peran ganda berpengaruh positif terhadap stress kerja. Untuk variabel stress kerja berpengaruh negatif terhadap kinerja karyawan wanita. Selain itu, konflik peran ganda berpengaruh negatif terhadap kinerja karyawan wanita. Dan diketahui pula variabel stress kerja memediasi secara parsial hubungan antara konflik peran ganda dan stress kerja sebesar 0,478408 atau sebesar 47,8%.

scholarly journals Pengaruh Struktur Kepemilikan Terhadap Kinerja Perusahaan Dimoderasi Oleh Karakteristik Dewan Komisaris

2021 ◽  
pp. 173-187
Author(s):  
Ilham Maulana ◽  
Muhammad Alkirom Wildan ◽  
Nurita Andriani
Keyword(s):  
Financial Performance ◽  
Ownership Structure ◽  
Firm Value ◽  
Company Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Service Companies ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

This study was conducted to examine the effect of proxied ownership structure using institutional ownership, foreign ownership and managerial ownership variables which are moderated by the characteristics of the board of commissioners as proxied by the size of the board of commissioners, and the proportion of independent board of commissioners on company performance as measured by the firm's financial performance. Proxied by return on assets and return on equity and firm value proxied by Tobin's Q and market to book ratio. With a total of 81 samples from financial service companies listed on the IDX in 2018 tested using WarpPLS 7.0, the researchers found that ownership structure has a negative effect on financial performance and firm value, the characteristics of the board of commissioners have a positive effect on financial performance and firm value, and only interaction characteristics the board of commissioners in the relationship between ownership structure and financial performance which can be a moderating variable. Keywords: Ownership Structure, Firm Performance, and Characteristics of The Board of Commissioners.  

scholarly journals ANALISIS OPERATIONAL EFFICIENCY RATIO DAN COST EFFICIENCY RATIO TERHADAP NET PROFIT MARGIN BANK MANDIRI TBK

2019 ◽  
Vol 5 (2) ◽  
pp. 114
Author(s):  
Lite Lite
Keyword(s):  
Cost Efficiency ◽  
Operational Efficiency ◽  
Profit Margin ◽  
P Value ◽  
Efficiency Ratio ◽  
Independent Variables ◽  
Net Profit ◽  
Back Ground ◽  
Negative Effect ◽  
Positive Effect

This research aims to examine the influence of operational efficiency ratio (OER) and cost efficiency ratio (CER) toward net profit margin (NPM) at Bank Mandiri,Tbk. The back ground of this research done is due  to  the bank’s low rate  in obtaining NPM.Based on the  classical assumption test’s result,  the  two independent variables chosen in this research are normally distributed with no disorder found. According to the correlationtest’s result, it is found that OER correlates to the NPM as high as 95.6% while the CER correlates to the NPM as high as 92.7%. In addition, based on the R-square test’s result, it is found that both independent variables are   high as 91.6%f or each change in the NPM.Based on the F test, it is found that both independent variables ,including OER & CER have significant influence toward NPM simultaneously , in which the P-value less than 0.05 (5%).The t-test’s result, however, shows that OER has negative and effect toward NPM partially, while the CER  has the positive effect and the two variables have no significant effect partially. Therefore, the step wise test is required to be done in order to get which variable that issignificant partially. And this results that OER has significant and negative effect toward NPM partially with P-value less than 0.05 (5%) and t-calculated value [-8.030] > t-table [1.860].

scholarly journals ANALISIS PENGARUH NON PERFORMING FINANCING (NPF), CAPITAL ADEQUACY RATIO (CAR), FINANCING TO DEPOSIT RATIO (FDR), DAN BOPO TERHADAP PROFITABILITAS (STUDI KASUS PADA PT. BANK VICTORIA SYARIAH PERIODE 2011-2016)

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Wahyu Dwi Yulihapsari ◽  
Dien Noviany Rahmatika ◽  
Jaka Waskito
Keyword(s):  
Total Sample ◽  
Capital Adequacy ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Significance Level ◽  
Financial Report ◽  
Independent Variables ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Positive Effect

This study was conducted to examine the effect of variable Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and ROA to profitability PT. Bank Victoria Syariah as measured by Return on Assets (ROA). Data used in the study was obtained from the Quarterly Financial Report 2011-2016 period issued by PT. Bank Victoria Syariah. The total sample of 21 with the technique of multiple regression analysis and hypothesis testing using t-test and F test with a significance level of 5%, which preceded the classical assumption. The results showed the dependent variable profitability (ROA) of 94.7% can be explained by variations in four independent variables (NPF, CAR, FDR and ROA) .In partial NPF and ROA significant negative effect on ROA, CAR significant positive effect on ROA, and FDR was not significant positive effect on ROA. Simultaneously NPF, CAR, FDR and BOPO effect on ROA. Keywords : Non Performing Financing (NPF) , Capital Adequacy Ratio (CAR) , Financing to Deposit Ratio (FDR) , ROA and Return on Assets (ROA)

Pengaruh Loan To Deposit Ratio Dan Tingkat Suku Bunga Kredit Terhadap Return On Asset

2021 ◽  
Vol 9 (1) ◽  
pp. 93-102
Author(s):  
Dini Wulandari ◽  
Mangasa Augustinus Sipahutar
Keyword(s):  
Financial Institution ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Return On Assets ◽  
The Public ◽  
Analysis Technique ◽  
Negative Effect ◽  
Using Data ◽  
The Relationship ◽  
Positive Effect

Bank is a financial institution that serves as a financial intermediary, which means collecting funds from the public and channel them back to the community in the form of loans.           This research Using data from published financial statements and published from Indonesian banks in the period 2015-2019. Using data from Quarterly. The analysis technique used in this research is multiple linear regression analysis to determine how much the relationship between one variable to another variable. In addition, the test results can be concluded by the multivariate coefficient that LDR has a positive effect and no significant effect on ROA, while lending rates have a significant negative effect on ROA.   Keywords: Return On Assets (ROA), Loan to deposit Ratio (LDR), Credit interest rate level

scholarly journals ANALISIS OPERATIONAL EFFICIENCY DAN COST EFFICIENCY RATIO TERHADAP NET PROFIT MARGIN

2017 ◽  
Vol 4 (2) ◽  
pp. 90
Author(s):  
Muliyadi Jaya
Keyword(s):  
Cost Efficiency ◽  
Operational Efficiency ◽  
Profit Margin ◽  
P Value ◽  
Efficiency Ratio ◽  
Independent Variables ◽  
Net Profit ◽  
Negative Effect ◽  
Positive Effect ◽  
Two Independent Variables

This research aims to examine the influence of operational efficiency ratio (OER) and cost efficiency ratio (CER) toward net profit margin (NPM) at Bank Rakyat Indonesia The background of this research done is due  to  the bank’s low rate  in obtaining NPM.Based on the  classical assumption test’s result,  the  two independent variables chosen in this research are normally distributed with no disorder found. According to the correlation test’s result, it is found that OER correlates to the NPM as high as 95.6 % while the CER correlates to the NPM as high as 92.7 %. In addition, based on the R-square test’s result, it is found that both independent variables are responsible as high as 91.6% for each change in the NPM.Based on the F test, it is found that both independent variables, including OER & CER have significant influence toward NPM simultaneously, in which the P-value less than 0.05 (5%).The T test’s result, however, shows that OER has negative and effect toward NPM partially, while the CER  has the positive effect and the two variables have no significant effect partially. Therefore, the stepwise test is required to be done in order to get which variable that is significant partially. And this results that OER has significant and negative effect toward NPM partially with P-value less than 0.05 (5%) and t-calculated value [-8.030] > t-table [1.860]

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