This study aims to determine the effect of profitability ratio (ROA) the cost-revenue ratio (BOPO) and financing to deposit ratio (FDR) toward profit sharing of time deposit mudharaba in Islamic banking in Indonesia. This research is a quantitative study using heading the entire population of Islamic banks in Indonesia and the sample was selected using purposive sampling method. Samples were obtained at 7 Islamic banks and research data in the form of quarterly reports Islamic Banks 2011-2014 period. The analysis namely with the used is a multiple linear regression analysis. The results of the data analysis showed that ROA, BOPO and FDR significant positive effect on the level of profit sharing of time deposit mudharaba. Is divided in changes in the rise and fall rate for the time deposits mudharaba can be explained 47.9 percent by ROA, BOPO and FDR, while 52.1 percent can be explained by other variables not examinedDOI: 10.15408/etk.v15i1.3109
<p>This study aims to determine the Non Performing Financing (NPF), Net<br />Operating Margin (NOM) and Financing to Deposit Ratio (FDR) on Murabahah<br />Financing with Third Party Funds (TPF) as the Moderating Variable. The<br />population in this study are Islamic Banks that publishes their financial<br />statements to Otoritas Jasa Keuangan (OJK) and each website of Islamic Banks<br />for the period 2013 to 2017, with a sampling technique that is purposive<br />sampling, the samples taken were 8 Islamic Banks in Indonesia obtained were<br />analyzed by moderating regression analysis technique. The results of this study<br />indicate that: (1) Non Performing Financing (NPF) does not negatively affect<br />murabahah financing at Islamic Banks; (2) Net Operating Margin (NOM) has<br />a positive effect on murabahah financing at Islamic Banks; (3) Financing to<br />Deposit Ratio (FDR) has a positive effect on murabahah financing at Islamic<br />Banks; (4) Third Party Funds (DPK) do not moderate the negative influence of<br />NPF on murabahah financing at Islamic Banks; (5) Third Party Funds (DPK)<br />strengthen the positive influence of NOM on murabahah financing at Islamic<br />Banks; (6) Third Party Funds (DPK) strengthen the positive influence of FDR<br />on murabahah financing at Islamic Banks. The implication of this research is<br />the result of this study can be used as an effort to increase murabahah<br />financing. To increase the amount of murabahah financing, managerial in<br />Islamic Banks in Indonesia need to prioritize policies related to Net Operating<br />Margin (NOM), Financing to Deposit Ratio (FDR) and Third Party Funds<br />(DPK).</p>
The population in this study were 143 companies listed on the Indonesian Stock Exchange (BEI) during the years 2012-2015. The sampling technique in this study using purposive sampling with total sample of 62 manufacture companies. Methods of data collection using documentation against secondary data collecting and recording data from the manufacture company's financial report 2012-2015 and the data analysis technique used is multiple linear regression analysis. Based on the results of research and analysis by using SPSS 15 for Windows indicate that: (1) Basic Earning Power has significant positive effect on earnings per share, (2) Debt to Equity Ratio hasn't significant effect on earnings per share. The implications of this research is Basic Earning Power can be improved by managing all assets that owned by the company to increase net sales of the company so as to increase the advantages to be gained by shareholders as Earning Per Share. Companies should be able to utilize of debt funds as one of the funds used to support the company operations such as working capital, purchase of assets and etc. So that debt funds can increase of revenue for the company and this increase will have an impact on profit after tax. The Condition causes earnings per share also increased.
Penelitian ini berjudul Analisis Persepsi Mahasiswa Akuntansi terhadap Implementasi International Standards on Auditing (ISA) di Perguruan Tinggi Negeri dan Swasta Purwokerto. Penelitian ini bertujuan untuk menguji secara empiris tentang persepsi mahasiswa akuntansi perguruan tinggi negeri dan perguruan tinggi swasta di Purwokerto mengenai implementasi International Standards on Auditing (ISA). Penelitian ini dilakukan dengan menggunakan kuesioner yang dibagikan kepada mahasiswa akuntansi Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta Purwokerto. Metode analisis yang digunakan dalam penelitian ini adalah one sample t-test dan independent sample t-test.Hasil penelitian menunjukkan mahasiswa akuntansi perguruan tinggi negeri dan perguruan tinggi swasta di Purwokerto memiliki persepsi yang sama mengenai implementasi International Standards on Auditing (ISA). Mahasiswa akuntansi perguruan tinggi negeri dan perguruan tinggi swasta di Purwokerto mempersepsikan bahwa International Standards on Auditing (ISA) telah diterapkan secara efektif.
This study aims to analyze AIS, leadership competency, and internal control system’s influence on performance with the quality of financial statements as an intervening variable. The research target is savings and loan cooperatives in the Banyumas Residency area (Banyumas, Purbalingga, Cilacap, and Banjarnegara). The samples were 110 savings and loan cooperatives. The data collection method was filling out questionnaires. Respondents in this study were leaders/managers from each saving and loan cooperative. The data analysis technique used is SEM PLS, including the outer model and inner model steps. The results of this study indicate that the use of AIS, leadership competency, and internal control system have a positive and significant effect on report quality. Then the internal control system and the quality of the financial statement have a positive and significant influence on performance. However, the use of AIS has a negative impact on performance and leadership competency does not affect performance. The results of the intervening variable test show that the quality of the financial statement is proven as the mediator, so the use of AIS, leadership competency, and internal control system have a positive and significant effect on performance. This research implies that savings and loan cooperatives can improve performance by maximizing the use of AIS, having competent leaders, optimizing the internal control system function, and improving the quality of financial statements.
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