No abstract

<p><em>This study aimed to analyze the influence of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Return on Equity (ROE), Return on Assets (ROA), Financing Deposit Ratio (FDR), Operating Expenses Operating Income (BOPO) on Financial Sustainability Ratio (FSR) of Islamic Banking in Indonesia. The objects were Sharia Commercial Banks in Indonesia registered in Bank Indonesia / OJK period 2010 Q2 – 2014 Q4. In analyzing data, it used panel data regression analysis with the estimation model Fixed Effect, classic assumption test, and hypothesis testing used Eviews 8.0 program. Results of t test showed that the positive effect of CAR was not significant, NPF has significant negative effect, ROE has not significant negative effect, ROA has significant positive effect, FDR has not significant positive effect, and BOPO has significant negative effect. While the results of F test indicate that all independent variables significantly influence the dependent variable with adjusted R2 of 0.9646.</em></p>

Dalam pengambilan keputusan investasi, Investor memerlukan informasi tentang penilaian saham. Informasi yang terdapat dalam laporan keuangan akan dipakai oleh pihak pemakai laporan keuangan sebagai dasar pengambilan keputusan, baik dari pihak internal maupun eksternal perusahaan. Hasil laporan mengenai kondisi keuangan perusahaan dapat bermanfaat sebagai dasar dalam menetapkan keberlanjutan strategi usaha. Penelitian ini menguji tentang rasio – rasio keuangan yang menghasilkan informasi fundamental bagi investor dalam pengambilan keputusan investasi. Jenis penelitian yang digunakan adalah “Explanatory research” atau penelitian yang bersifat menjelaskan, artinya penelitian ini menekankan pada hubungan antar variabel penelitian dengan menguji hipotesis. Populasi yang ditetapkan dalam penelitian ini adalah data perusahaan Manufaktur yang listing di Bursa Efek Indonesia Periode 2012 - 2018. Hasil penelitian ini menemukan bahwa variabel ROA, memiliki pengaruh atau tidak signifikan terhadap variabel Price to Book Ratio, variabel ROE memiliki pengaruh negatif signifikan terhadap Price to Book Value Ratio, Variabel Asset Ratio tidak berpengaruh atau tidak signifikan terhadap Price to Book Value Ratio, Variabel Capital Expenditure tidak signifikan terhadap Price to Book Value Ratio. Pengolahan data statistik yang digunakan untuk menguji hipotesis menggunakan software eviews. Kata Kunci: ROA, ROE, Price to Book Value Ratio

This study aims to obtain information about the effect of Profitabilty, liquidity, Leverage and institutional ownership on tax avoidance. The factors tested in this study are Profitabilitas, Liquiditas, Leverage, institutional ownership as independent variables. While Tax Avaoidance as the dependent variable. This research is a research with a quantitative approach. The variables in this study consist of Profitability, Liquidity, Leverage and institutional ownership and Tax Avoidance. The population in this study were 11 companies in the food and beverage sector in 2015-2019. Data collection techniques by providing data collection techniques with the documentation method through the IDX official website were analyzed using multiple linear regression with SPSS software version 22. The results of hypothesis testing indicate that the independent variables simultaneously affect tax avoidance. Partially, Profitability has no effect on tax avoidance, Liquidity has a negative coefficient on tax avoidance. Leverage has no effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance.