ROA is used to measure the ability of the bank’s management in obtaining the overall profit of the total assets owned. This study aims to examine the influence of Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL). Profitability is proxied by Return on Assets (ROA) in Commercial Bank listed on Indonesia Stock Exchange (BEI) in the period of 2011-2015. The population in this study are the commercial bank listed on the Stock Exchange. Sample selection technique used is purposive sampling and acquired 31 commercial banks with the 2011-2015 study period. Methods of data analysis is panel data regression analysis. The results showed that simultaneous Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL) have a significant effect on profitability. While partially, Capital Adequacy Ratio (CAR) significant positive effect, Non Performing Loan (NPL) significant negative effect, while Loan Deposit Ratio (LDR) has no effect on profitability.
ABSTRAKPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh Market To Book Value, Firm Size Dan Profitabilitas pada perusahaan sub sektor otomotif dan komponennya yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Penelitian ini menggunakan sampel data periode 2014-2017 sebanyak 48 unit pengamatan. Teknik analisis data yang digunakan adalah analisis statistic deskriptif dan regresi logistik. Hasil penelitian menunjukkan bahwa Market To Book Value tidak terbukti berpengaruh terhadap lindung nilai di perusahaan sub sektor otomotif dan komponennya. Firm Size berpengaruh positif signifikan terhadap lindung nilai di perusahaan sub sektor otomotif dan komponennya, dan Profitabilitas tidak terbukti berpengaruh terhadap lindung nilai di perusahaan sub sektor otomotif dan komponennya. Dari hasil tersebut dapat disimpulkan bahwa, Market To Book Value bukan merupakan acuan bagi perusahan untuk melakukan lindung nilai karena berdasarkan fenomena dan penelitian yang dilakukan Market To Book Value tidak terbukti berpengaruh. Firm Size berpengaruh signifikan dan dapat dijadikan acuan oleh perusahaan sub sektor otomotif dan komponennya untuk melakukan lindung nilai karena, semakin besar ukuran perusahaan maka risiko yang dialami akan meningkat sehingga lindung nilai sudah seharusnya dilaksanakan. Profitabilitas tidak dapat digunakan sebagai indikator untuk melaksanakan lindung nilai karena berdasarkan fenomena dan penelitian yang dilakukan Profitabilitas tidak terbukti berpengaruh. Kata kunci: Lindung nilai, market to book value, firm size, profitabilitas. ABSTRACT This study aims to determine how the influence of Market To Book Value, Firm Size and Profitability in the automotive sub-sector companies and their components are listed on the Indonesia Stock Exchange in 2014-2017. This study uses data samples for the 2014-2017 periods of 48 observation units. The data analysis technique used is descriptive statistical analysis and logistic regression.The results of the study indicate that the Market To Book Value is not proven to affect hedging in the automotive sub-sector companies and their components. Firm Size has a significant positive effect on hedging in the automotive sub-sector and its components, and profitability has no proven effect on hedging in the automotive sub-sector and its components. From these results it can be concluded that,
This research is conducted to measure that the capital adequacy ratio, non performing financing, and third party fund give impacts on financing of profit sharing, either simultaneously or partially. This research is a causal descriptive verification research. Unit of analysis in this research is sharia banks in Indonesia. The research data were collected by purposive sampling technique which include 7 Islamic banking that have been running for six years, in the period of 2011-2016. This study uses panel data regression. The results showed that the capital adequacy ratio, non performing financing, and third party fund simultaneously give influence to the financing of profit sharing. Partially, the capital adequacy ratio and non-performing financing does not affect the financing of profit sharing. while third party fund deposits have a positive effect on the financing of profit sharing.
ran strategis, dalam mengatasi masalah perubahan iklim. Metode anali sis naratif digunakan untuk memahami latar belakang dan dampak dari perubahan iklim. Penelitian ini menemukan hasil bahwa profesi akuntan dapat berperan lebih besar terkait berbagai isu perubahan iklim. Peran tersebut menuntut para akuntan untuk menginternalisasi isu perubah an iklim dalam laporan keuangan. Implikasinya, para pengguna laporan keuangan dapat mempertimbangkan isu perubahan iklim dalam kepu tusannya.
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