scholarly journals Main Effects and Interaction Effects of Bank Ownership Types and Bank Core Capital Category to the Bank NPL Performance

2021 ◽  
Vol 5 (1) ◽  
pp. 39-50
Author(s):  
Fongnawati Budhijono
Keyword(s):  
Financial Services ◽  
Secondary Data ◽  
Interaction Effects ◽  
Financial Reports ◽  
Management Capability ◽  
Main Effect ◽  
Bank Ownership ◽  
Asset Quality ◽  
Main Effects ◽  
Ownership Types

Credit management capability is seen as a crucial aspect for banks sustainability. The variable that is directly related to bank credit risk is a non-performing loan (NPL) which is commonly used to assess the asset quality of a bank. The purpose of this research is to analyze main effects and interaction effects of  bank ownership types and bank core capital category (BUKU) to the bank NPL performance. The study was conducted using secondary data obtained from bank quarterly reports from the Financial Services Authority (OJK) through the website ojk.go.id, bank financial reports, and infobank magazine. Bank’s performance in the classification of bank ownership types and bank core capital category were evaluated with respect to bank’s  NPL which in this case is used as  indicator of the bank’s performance. Tests were performed using TWO WAY ANOVA and  Post Hoc Test. The findings of this study found that the main effect type of bank ownership had a significant effect on the performance of NPL management, the main effect of banks’ BUKU had no significant effect on the performance of NPL management and the interaction effect of bank type and banks’ BUKU had a significant effect on the performance of NPL management.  

scholarly journals Analisis Rasio CAMEL (Capital, Asset, Management, Earnings, Equity dan Liquidity) pada Tingkat Kesehatan Bank (Studi Kasus BRI Syariah Periode 2018-2019)

2020 ◽  
Vol 8 (2) ◽  
pp. 237
Author(s):  
Widi Savitri Andriasari ◽  
Siti Ummi Munawaroh
Keyword(s):  
Asset Management ◽  
Financial Services ◽  
Research Method ◽  
Quantitative Research ◽  
Secondary Data ◽  
Good Health ◽  
Capital Asset ◽  
Financial Reports ◽  
Descriptive Research ◽  
Asset Quality

<p>This study aims to determine the results of the CAMEL ratio analysis (Capital, Asset Quality, Management, Earnings and Liquidity) at the soundness level of a Sharia BRI Bank for the period 2018-2019. The soundness level of a bank is an assessment conducted by the OJK for each bank to determine whether the bank is in good health or not. Regulations regarding the assessment of the level of health at commercial banks are contained in Bank Indonesia Regulation Number 13/1/PBI/2011 and Financial Services Authority Regulation Number 8/POJK.03/2014 and Financial Services Authority Regulation Number 4/POJK.03/2016. This type of research is a descriptive study with a quantitative approach. Descriptive research method is the method used to describe the research results by analyzing data from financial statement sources. While the quantitative research method is a study that uses data in the form of numbers as a means of analyzing and calculating. For this reason, the source of data needed in this study is secondary data which is the financial statements of a Sharia BRI Bank for the period 2018-2019. Through the data source in the form of financial reports can find out the soundness level of BRI Syariah Bank in 2018-2019 by calculating and analyzing the CAMEL ratio.</p>

scholarly journals The Role of Debt Covenant in Moderating the Effects of Poilitical Cost on Accounting Conservatism

2020 ◽  
Vol 5 (9) ◽  
pp. 505-510
Author(s):  
Nur Fatwa Basar ◽  
Andi Hendro
Keyword(s):  
Financial Services ◽  
Stock Exchange ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Debt Covenants ◽  
Financial Reports ◽  
Political Costs ◽  
Political Cost ◽  
Debt Covenant

The purpose of this study was to analyze the direct effect of political cost and debt covenant on accounting conservatism. Besides, this study also analyzes the role of debt covenants as a moderator between the effect of political cost on accounting conservatism. The companies that are the samples are companies indexed on the IDX30 other than financial services companies and companies with non-rupiah financial reports. the data used is secondary data from the financial statements of 20 companies listed on the Indonesian stock exchange. data analysis using multiple linear regression and analysis of variance. The results showed that political cost directly affects accounting conservatism positively and significantly. whereas debt covenant does not have a direct significant effect on accounting conservatism. Besides, this study shows the role of debt covenants in strengthening the effect of political costs on accounting conservatism.

scholarly journals Analisis Penilaian Kesehatan Keuangan Lembaga Penjamin Dengan Menggunakan Surat Edaran OJK Nomor 18/SEOJK.05/2018

2021 ◽  
Vol 1 (2) ◽  
pp. 475-486
Author(s):  
Anggraeni Novitasari ◽  
Kristianingsih Kristianingsih ◽  
Hasbi Assidiki Mauluddi
Keyword(s):  
Financial Services ◽  
Financial Institution ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Financial Health ◽  
Financial Reports ◽  
Descriptive Research ◽  
Period 2 ◽  
Research Type ◽  
Category Score

This study aims to analyze the financial health of. the Sharia Guarantee Institution for the period 2014 to 2018 using liquidity ratio analysis, Gearing Ratio, and Profitability using analysis techniques of the Health Level of the Guarantee Company Financial Institution based on theIRegulationIof the Financial Services Authority (SAL SEOJK) Number 18 /SEOJK.05/2018. This research is a descriptive research type, which describes the financial performance of PT Asuransi Jamkrindo Syariah and PT Penjaminan Jamkrindo Syariah. The data research method used in this research. is the documentation method. The type of data used in the research is secondary data, which is obtained from the annual financial reports of PT Asuransi Jamkrindo Syariah and PT Penjaminan Jamkrindo Syariah for the period 2014 to 2018. The results obtained in this study are the level of health at PT Asuransi Askrindo Syariah and PT Penjaminan Jamkrindo. This Sharia falls into a fairly healthy category for five years. Whereas for 2014, PT Penjaminan Jamkrindo Syariah received an unhealthy category level. This is supported by the results of research on 1) the gearing ratio of the two companies that received a very poor category for five years period 2) the performance in the liquidity ratio shows that PT Penjaminan Jamkrindo Syariah received a very poor category in the first two years of the period while PT Asuransi Asuransi Askrindo Syariah received very good category value in five years period 3) the profitability ratio of the two companies, PT Penjaminan Jamkrindo Syariah got a pretty good category in 2014 and got a very good category in the following year period, PT Asuransi Askrindo Syariah got a good category score in 2017 while the other period of the year gets very good category.

scholarly journals Analyzing Main and Interaction Effects of Length of Stay Determinants in Emergency Departments

2019 ◽  
Author(s):  
Gorkem Sarıyer ◽  
Mustafa Gökalp Ataman ◽  
İlker Kızıloğlu
Keyword(s):  
Length Of Stay ◽  
Emergency Departments ◽  
Secondary Data ◽  
The Elderly ◽  
Interaction Effects ◽  
Urban Hospital ◽  
Main Effect ◽  
High Acuity ◽  
Main Determinants ◽  
Ed Operations

Background: Measuring and understanding main determinants of length of stay (LOS) in emergency departments (EDs) is critical from an operations perspective, since LOS is one of the main performance indicators of ED operations. Therefore, this study analyzes both the main and interaction effects of four widely-used independent determinants of ED-LOS. Methods: The analysis was conducted using secondary data from an ED of a large urban hospital in Izmir, Turkey. Between-subject factorial analysis of variance (ANOVA) was used to test the main and interaction effects of the corresponding factors. P values <.05 were considered statistically significant. Results: While the main effect of gender was insignificant, age, mode of arrival, and clinical acuity had significant effects, whereby ED-LOS was significantly higher for the elderly, those arriving by ambulance, and clinically-categorized high-acuity patients. Additionally, there was an interaction between the age and clinical acuity in that, while ED-LOS increased with age for high acuity patients, the opposite trend occurred for low acuity patients. When ED-LOS was modeled using gender, age, and mode of arrival, there was a significant interaction between age and mode of arrival. However, this interaction was not significant when the model included age, mode of arrival, and clinical acuity. Conclusion: Significant interactions exist between commonly used ED-LOS determinants. Therefore, interaction effects should be considered in analyzing and modelling ED-LOS.

scholarly journals Pengaruh Solvabilitas terhadap Profitabilitas (Studi pada Perusahaan Asuransi Kerugian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018)

2020 ◽  
Vol 1 (1) ◽  
pp. 49-61
Author(s):  
Muthia Nur Soniati ◽  
Ruhadi Ruhadi ◽  
Mochamad Edman Syarief
Keyword(s):  
Significant Influence ◽  
Financial Services ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Insurance Companies ◽  
Coefficient Of Determination ◽  
Insurance Company ◽  
Financial Reports ◽  
Independent Variable ◽  
The Impact

Insurance Company is developing, proved with the amount of insurance companies now, because companies need to minimalize their risk There were several insurance companies warned by Financial Services Authority. This research has purpose to uncover the impact of Risk Based Capital to Return On Asset.The independent variable is RBC and dependent variable is ROA. The methode is explanatory and quantitative methode with secondary data which is annual financial reports period 2013 – 2018 in insurance companies listed on Indonesia Stock Exchangd that dertermined 5 companies as sample.The statistic are classic assumption test, simple  linear regretion, coefficient of determination, and hypothesis test with SPSS version 23. The result by t test showed that Risk Based Capital has positive and significant influence on the Return On Asse. Where the change in Risk Based Capital can explain the change in Return On Asset by 44.9% while the rest is influenced by other factors.

scholarly journals Antecedent financial performance of Baitul Mal wat Tamwil (BMT): Study in BMT Binama Semarang

2019 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Milla Himmatuz Zahra ◽  
Provita Wijayanti
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Cost Efficiency ◽  
Secondary Data ◽  
Financial Reports ◽  
Productive Asset ◽  
Liquidity Cost ◽  
Asset Quality

<p><strong>Purpose</strong> - BMT is established as an Islamic micro-finance which gives the loans to the middle-low society. A good financial performance describes a good BMT condition to distribute their own loans. This research is a case study of BMT Binama Semarang City during 2009-2013.</p><p><strong>Method</strong> - The kind of data used are secondary data, monthly financial reports for balance statement, profit and loss, and collectability. The instrument of financial performance was measured based on stable, stable–enough, less-stable, and unstable quality using the variables of capitalizing structure, productive asset quality, liquidity, cost efficiency, capitalizing efficiency, economic rentability, and self-capital rentability. The data were analyzed by using multiple linear regression analyses.</p><p><strong>Result</strong> - The research found that financial performance of BMT in 5 years was stable-enough, caused by losing condition on 2010. The result of multiple linear regression showed that there were only two independent variables which had significant affect, they are: cost efficiency and economic rentability. Economic rentability gives more significant role in financial performance of BMT.</p><p><strong>Implication</strong> - The results showed that the financial performance of BMT Binama Semarang City was quite healthy. This quite healthy condition can be raised to be healthy through efforts to focus improvements on variables that show low scoring, namely cost efficiency and economic profitability.</p><p><strong>Originality</strong> - This study focuses on the financial performance of BMT Binama Semarang City.</p>

scholarly journals Evaluasi Keakuratan Model Beneish M-Score Sebagai Alat Deteksi Kecurangan Laporan Keuangan (Kasus Perusahaan Pada Otoritas Jasa Keuangan di Indonesia)

2019 ◽  
Vol 16 (2) ◽  
pp. 75-84
Author(s):  
Setyarini Santosa ◽  
Josep Ginting
Keyword(s):  
Financial Services ◽  
Stock Exchange ◽  
Original Data ◽  
Probit Regression ◽  
Financial Reports ◽  
Business World ◽  
Financial Ratio ◽  
Detection Model ◽  
Analysis Process ◽  
Asset Quality

This research has been conducted aiming to see in more detail whether the fraud detection model that has been used so far, the Beneish M-Score, is capable of being one of the tools to see financial report fraud occurring in the business world. This is interesting to study considering that many companies in the Financial Services Authority (OJK) in Indonesia receive warnings and even fines for the delay in submitting financial reports to Capital Market Authority.To carry out the analysis process as in the objectives in the first paragraph, the research team took a sample of 23 companies on the Indonesia Stock Exchange, where the companies were in the list of OJK. The 23 companies that were sanctioned by the OJK compared to 23 not sanctioned companies. In sample of companies that were sanctioned by the OJK, the number of non-manipulator companies according to the Beneish M-Score calculation was 62% and for companies included in the manipulator classification only 38%. Whereas in the sample of companies not subject to sanctions from the OJK, the number of companies included in the non-manipulator category is actually smaller, 52%, calculated using M-Score. This is the main basis for further research.In this study, the analysis process is carried out by quantitative explanatory analysis using probit regression models (probit models), on financial statement data which are categorized into two, the financial ratio with original data from OJK (audited) and the financial ratio with data modification (advanced business analysis). The results show that Beneish M-Score Model could not be implemented effectively to detect the fraud in the companies under control by OJK because only 2 (two) variables influence the existence of fraudulent, are Asset Quality Index (AQI) and Total Accrual To Total Assets (TATA). Thus, it is appropriate and important for the Beneish M-Score modeling to be equipped with other models that are more able to explain.

scholarly journals PENGARUH MANAJEMEN BANK INDUK, KUALITAS ASET, DAN EFISIENSI TERHADAP STABILITAS BANK SYARIAH DI INDONESIA (PERIODE TAHUN 2013-2017)

2018 ◽  
Vol 6 (2) ◽  
pp. 114
Author(s):  
Lucky Nugroho ◽  
Nurul Anisa
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banks ◽  
Financial Reports ◽  
Conventional Banks ◽  
The Stability ◽  
The Many ◽  
Asset Quality

This study aims to determine the effect of parent bank management, asset quality, and efficiency on the stability of Islamic banks. The method used in this study is a quantitative method using multiple linear regression analysis and using spss 23. Statistical software The population in this study are Islamic commercial banks (BUS) that are registered with Bank Indonesia (BI) and the Financial Services Authority (OJK) from 2013 to 2017. Furthermore, Islamic commercial banks continuously and regularly present annual financial reports for the period 2013-2017 and are sampled in this study. The number of samples in this study was 9 Islamic banks with five years of observation as many as 45 samples. Based on the results of the study showed that the management of the parent bank proxied by the directors and commissioners had a significant effect on the stability of Islamic banks due to the many sharia bank directors and commissioners who came from the parent bank which conventional banks had more experience in managing banks. Whereas for asset quality and efficiency variables that are proxied by NPF ratio and BOPO ratio there is no significant effect.

IMPACT COVID-19 TERHADAP RENTABILITAS BANK PERKREDITAN RAKYAT KONVENSIONAL DI KABUPATEN SUKOHARJO

2021 ◽  
Vol 23 (1) ◽  
pp. 165-178
Author(s):  
POERNANINGRUM SEKAR WARDHANI ◽  
ISMUNAWAN ISMUNAWAN
Keyword(s):  
Financial Services ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Reports ◽  
Financial Report ◽  
Independent Variables ◽  
Net Interest Margin ◽  
Study Population ◽  
Report Data

The purpose of this study was to determine the effect of the Covid-19 pandemic as measured using the ratio of NPL (Non Performing Loan), BOPO, LDR (Loan Deposit Ratio), and NIM (Net Interest Margin) as independent variables on rentability measured using the ROA (Return) ratio. on Assets) as the dependent variable on conventional rural banks in Sukoharjo district. The study population was 16 BPR registered with the Financial Services Authority. From this population, 12 samples were taken that met the criteria of the purposive sampling technique. The object of research is the BPR quarterly financial reports for 2019-2020, which consist of 4 quarters in 2019 and 3 quarters in 2020. Data collection techniques use indirect observation, which is to collect financial report data through the official website www.ojk.go.id. Quantitative methods with secondary data are the methods used in research. Data analysis used multiple linear regression with SPSS 19 application. This study resulted that the NPL, LDR, and NIM variables partially did not have a significant effect on ROA, while BOPO partially had a significant effect on ROA. However, if simultaneously the four independent variables have a significant effect on ROA.

scholarly journals DAMPAK PANDEMI COVID 19 TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN DI INDONESIA

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Agung Anggoro Seto
Keyword(s):  
Financial Performance ◽  
Banking Sector ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Wilcoxon Test ◽  
Financial Reports ◽  
Asset Quality ◽  
The Impact

This study aims to determine the impact of the Covid-19 pandemic on the financial performance of the banking sector in Indonesia. This type of research is comparative, the population in this study are all banking companies listed on the Indonesia Stock Exchange, totaling 45 companies, the sampling technique is by using purposive sampling with a total sample of 5 banking companies. The data source uses secondary data in the form of financial reports with data collection techniques using library research. The data analysis technique used the paired-sample t-test and Wilcoxon test. The results showed that there was no difference in the financial performance of the banking sector for the variables of capital, asset quality, and liquidity before and during the covid-19 pandemic with a significance value of 0.538, 0.444, and 0.191 respectively, while for the profitability variable there were differences in the profitability of banking in Indonesia before and during the covid-19 pandemic with a significance value of 0.019.

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