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THE EFFECT OF PAD, BALANCED FUNDS, AND REGIONAL EXPENDITURES ON FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS IN DISTRICT/CITY NORTH SUMATRA PROVINCE 2017-2020 Utari, Ulfa; Maksum, Azhar; Situmeang, Chandra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.172

Abstract

The purpose of this study was to determine and analyze the effect of Regional Original Income (PAD), Balancing Funds, and Regional Expenditures on the Financial Performance of Regency / City Governments in North Sumatra Province. The population of this research is districts/cities in North Sumatra Province as many as 33 districts/cities in the 2017-2020 observation year. The type of sample in this study used a saturated sample where the entire population was sampled. The data was processed using panel data regression statistical tests with the help of SPSS software.The results of this study prove that Regional Original Income, Balancing Funds, and Regional Expenditures have a simultaneous effect on the Financial Performance of Regency / City Governments in North Sumatra Province. Partially Local Original Income, Balancing Funds, and Regional Expenditures have a significant positive effect on the Financial Performance of Regency/City Governments in North Sumatra Province
EFFECT OF PROFITABILITY , LIQUIDITY, FREE CASH FLOW , AND COMPANY SIZE TO COMPANY VALUE WITH STRUCTURE CAPITALAS INTERVENING VARIABLES ON MINING COMPANIES LISTED INSTOCK EXCHANGE INDONESIA Fitri, Melvi; Erlina, Erlina; Situmeang, Chandra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.636

Abstract

This study aims to examine and analyze the effect of Profitability, Liquidity, Free cash flow, and firm size on Firm Value through Capital Structure as an intervening variable in mining companies listed on the Indonesia Stock Exchange. The population of this study is all mining companies listed on the Indonesia Stock Exchange for the period 2014-2020. The sample used in this study amounted to 30 companies. This type of research uses associative research methods. Data analysis used path analysis approach using SPSS program. The results showed that profitability had a positive and significant effect on firm value. Liquidity, free cash flow , firm size, and capital structure have a negative and insignificant effect on firm value. Profitability and liquidity have a negative and significant effect on capital structure. Free cash flow has a positive and insignificant effect on the capital structure. Firm size has a positive and significant effect on capital structure. Based on the results of the mediation test, it shows that the Capital Structure is not able to act as an intervening variable.
THE INFLUENCE OF CAPITAL ADEQUACY RATIO, NON-PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO AND OPERATING EXPENSES TO OPERATING INCOME ON PROFITABILITY OF ISLAMIC BANKING IN INDONESIA Siti Hardiyanti Marpaung; Erlina; Chandra Situmeang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2364

Abstract

This study aims to analyze and determine the effect of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) Operating Costs to Operating Income (BOPO), on Profitability with Return on Assets (ROA) of Islamic Commercial Banks in Indonesia from 2016 to 2023. In addition, this study also aims to determine whether there are differences between the values of CAR, NPF, FDR, BOPO and ROA at Islamic Commercial Banks in the period before and after the COVID-19 pandemic. So that in this study, the research period is divided into the period before (2016-2019) and after (2020-2023) the COVID-19 pandemic. The type of research conducted is quantitative research. The samples in this study were 9 Islamic Commercial Banks in Indonesia so that the total observations in this study amounted to 72 data. The data obtained was then analyzed using SPSS. The analysis method used is Multiple Linear Regression Analysis and Paired Sample t-Test for hypothesis testing. Based on the results of data processing using hypothesis testing, it shows that partially CAR has a positive and significant effect on ROA, NPF has a negative and significant effect on ROA, FDR has no effect on ROA, and BOPO is also proven to have no effect on ROA at Islamic Commercial Banks. The results of the t-test explain that there are significant differences in the values of CAR, NPF and ROA in the period before and after the COVID-19 pandemic, while FDR and BOPO did not experience significant changes in the period before and after the COVID-19 pandemic in Islamic Commercial Banks.