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Journal : JURNAL EKONOMI

PENGARUH ZAKAT PERBANKAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURAN PERUSAHAAN TERHADAP KINERJA BANK UMUM SYARIAH (Studi Empiris Pada Bank Umum Syariah di Indonesia yang Terdaftar di OJK Periode 2015-2019) Yulian, Tri Nurindahyanti; Rahman, Kristanti
JURNAL EKONOMI Vol. 11 No. 1 (2021): Jurnal Ekonomi - Februari 2021
Publisher : JURNAL EKONOMI

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Abstract

This study aims to determine the effect of Zakat on Banking, Corporate Social Responsibility (CSR) and company size on the performance of Islamic commercial banks registered with Bank Indonesia for 5 years from 2015-2019. The population of this research is Islamic banking which is registered with Bank Indonesia for the period 2015-2019. The sampling technique used purposive sampling method and obtained 6 Islamic Commercial Banks used as samples. The statistical analysis in this study used quantitative data.The results of this study indicate that: Zakat banking affects the performance of Islamic commercial banks, corporate social responsibility (CSR) affects the performance of Islamic commercial banks, company size affects the performance of Islamic commercial banks. Suggestions for futher research can add other social performance factors as independent or dependent variables such as ROE and ROI, because it is very likely that the influence could occur on other factors. Suggestions for banks need improvement in the publication of bank financial reports so that information hungry is more complete and in accordance with applicable regulations. Keywords: Zakat Banking, Corporate Social Responsibility (CSR), Company Size and Performance
PENGARUH PERTUMBUHAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL (Studi Empiris Pada Perusahaan Jasa Konstruksi Dan Bangunan yang terdaftar Di Bursa Efek Indonesia Periode 2013-2017) Yulian, Tri Nurindahyanti; Rahman, Kristanti; Aprilia, Astika Mega
JURNAL EKONOMI Vol. 10 No. 2 (2020): Jurnal Ekonomi - Agustus 2020
Publisher : JURNAL EKONOMI

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Abstract

The purpose of this research is to analyze the growth of the company, the growth of sales and the structure of the company's assets on the capital structure. The object of research is all construction and building service companies totaling 16 companies, as a sample of only 9 companies with the observation period 2013-2017. Independent variables are company growth, sales growth, and asset structure, while the dependent variable is the capital structure (debt to total asset ratio). Data analysis using multiple linear regression. These results indicate that the growth of the company does not affect the capital structure, sales growth does not affect the capital structure and asset structure affect the capital structure. Key Words : Asset Growth, Sales Growth, Structure Asset, Capital Structure
DETERMINAN TIMLINESS OF FINANCIAL REPORTING (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) Rahman, Kristanti; Anggraeni, Rahayu
JURNAL EKONOMI Vol. 11 No. 2 (2021): Jurnal Ekonomi - Agustus 2021
Publisher : JURNAL EKONOMI

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Abstract

This research aimed to analysis the factors Influencing Timeliness of Delivery Financial Reporting. Variables that are used in this study are the profitability, liquidity, and audit opinion. The data that is used in this study was manufactur company sub-sectors of food and beverages listed in Indonesia Stock Exchange. This period of this study was 6 years, started from 2015 until 2020 for was manufactur company sub-sectors of food and beverages listed in Indonesia Stock Exchange. The sampel was selected by means of the purposive sampling technique. The type of data used is secondary data and the total sample used in this study was 60 companies (10 companies x 6 years of observations) that have been selected based on criteria that have been determined. Methods of data analysis used is logistic regression analysis. The result of this study showed that profitability and audit opinion significant factors influencing timeliness of delivery financial reporting. While the liquidity does not factors Influencing Timeliness of Delivery Financial Reporting. Further research is recommended that can expand the research sample, add variables, and extend the period of study. Keywords : Profitability, Liquidity, Audit Opinion and Timeliness