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Analisis Komparatif Kinerja Keuangan Bank Umum Konvensional dan Bank Umum Syariah di Indonesia dengan Metode RGEC Sonia Ulfa Fadila; Endang Hatma Juniwati; Fatmi Hadiani; Deiana Suherlan
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3772

Abstract

This study aims to analyse and compare the financial performance of Conventional Commercial Banks as the Holding Company of Banks and Sharia Commercial Banks in Indonesia in 2016 – 2020 uses the RGEC method. The Risk Profile aspect uses the ratio of NPL, NPF, LDR, FDR. The Good Corporate Governance aspect uses the GCG composite rating. The Earnings aspect uses the ratio of ROA, ROE, BOPO. The Capital aspect uses the CAR ratio. This study uses a different test using the Independent Sample T-test and the Mann Whitney test. The output of this research is there is no difference in the NPL and NPF ratio. The ratio of LDR and FDR shows that there is a difference. There is no difference in performance on the GCG composite rating. In the aspect of earnings, ROA, ROE, and BOPO, it shows that there are differences in performance. The CAR ratio shows that there are differences in performance.
Analisis Pengaruh Pengungkapan CSR dan EPS terhadap Nilai Perusahaan dengan Size sebagai Variabel Moderasi Marsya Salsabila Gartiwa; Leni Nur Pratiwi; Endang Hatma Juniwati; Radia Purbayati
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3823

Abstract

The purpose of this study is to examine the impact of CSR disclosure and EPS on firm value in mining companies listed on the ISSI, with size acting as a moderating variable. This is based on the fluctuating firm value, the increase in conflicts related to CSR, and the difference in firm value proxied by Tobin's Q and EPS. A purposive sampling technique was used to obtain the number of research samples, with 15 mining companies consistently registered at ISSI for the 2016-2020 period. This is a quantitative study that employs multiple regression analysis with panel data and moderated regression analysis with a statistical data processing application. According to the results, CSR disclosure has a negative and insignificant effect, whereas EPS has a positive and significant effect on firm value. Simultaneously, CSR and EPS disclosures have a significant effect, and the size variable is unable to moderate this effect.
Pengaruh Faktor Internal terhadap Profitabilitas dengan NPF sebagai Variabel Intervening Pada Bank Umum Syariah di Indonesia Periode 2015-2020 Ajeng Putri Nurfadila; Endang Hatma Juniwati; Banter Laksana
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.4490

Abstract

This study aims to determine the magnitude of the effect of the variables CAR, FDR and BOPO as an independent variable directly on ROA as the dependent variable and indirectly through the intervening variable, namely NPF at Islamic Commercial Banks in Indonesia for the 2015-2020 period. The data used is secondary data derived from the Statistik Perbankan Syariah OJK. The method used in this research is descriptive research with a quantitative approach using Path Analysis and supported by SPSS 25 software as a data processing application. The results showed that CAR have a negative and significant effect and BOPO have a positive and significant effect on NPF, while FDR have no significant effect on NPF. Furthermore, BOPO has a negative and significant effect on ROA, while CAR, FDR and NPF have no significant effect on ROA. The NPF cannot mediate the effect of CAR, FDR and BOPO on ROA.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Ukuran Dewan Pengawas Syariah terhadap Pengungkapan Islamic Social Reporting Riva Intan Sejati; Fatmi Hadiani; Endang Hatma Juniwati
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5494

Abstract

This research is being to testing the impact of company size, profitability, and the size of the Sharia Supervisory Board (DPS) is to provide Islamic Social Reporting (ISR) disclosure in Indonesian Full-Fledged Islamic Bank for the years 2017 through 2021. Eviews12 is a method that is used for quantitative analyzing regressive data panel. By using purposive sampling method, the sample revealed that 11 Full-Fledged Islamic Bank were registered with OJK. FEM (Fixed Effect Model) is the most suitable estimate for this model. The study’s findings show that ISR disclosure is simultaneously have significant positive effect by the size of the company, profitability, and DPS size. ISR disclosure is partially has a significant positive effect by the size of the company. This study may be used to support the Full-Fledged Islamic Bank theory, which seeks to reduce ISR harm based on company size, profitability, and DPS. Keyword: Company size, profitability, DPS size, ISR