Pengaruh Fdr, Der, Dan Current Ratio Terhadap Profitability Dengan NPF Sebagai Variabel Moderating

Lorenza, Lora; Anwar, Saiful

doi:10.25299/jtb.2021.vol4(2).6853

Cited by 3 publications

(2 citation statements)

References 4 publications

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“…Dalam penelitian ini rasio yang digunakan adalah ROA (Return On Asset). ROA merupakan rasio yang mengukur efektivitas manajemen pada perusahaan secara keseluruhan dapat dilihat melalui besar kecilnya laba yang diperoleh melalui kegiatan penjualan atau investasi (Anisa & Anwar, 2021;Aulia & Anwar, 2021;Kuncoro & Anwar, 2021;Lorenza & Anwar, 2021). Rasio ini menunjukkan seberapa besar kemampuan perusahaan dalam memanfaatkan sumber daya untuk menghasilkan keuntungan.…”

Section: Profitabilitasunclassified

Pengaruh size company, profitabilitas, dan likuiditas terhadap tax avoidance dengan struktur modal sebagai variabel intervening pada Bank Umum Syariah di Indonesia

Devi

Arinta

2021

JADFI

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The purpose of this study was to determine the effect of company size, profitability, and liquidity on tax avoidance with capital structure as an intervening variable. The data used in this research are quantitative data and path analysis as data analysis. This study uses panel data. The population in the study were all Islamic Commercial Banks registered with the OJK (Financial Services Authority) for the 2016–2020 period, namely 14 Islamic Commercial Banks. The samples taken in the study were 10 Islamic Commercial Banks using a purposive sampling technique. This study shows that company size and capital structure are insignificant, while profitability and liquidity positively affect tax avoidance. The capital structure cannot mediate the effect of company size, profitability, and liquidity on tax avoidance. However, simultaneously, the size of the company’s profitability, liquidity, and capital structure affects tax avoidance.

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Section: Profitabilitasunclassified

Pengaruh size company, profitabilitas, dan likuiditas terhadap tax avoidance dengan struktur modal sebagai variabel intervening pada Bank Umum Syariah di Indonesia

Devi

Arinta

2021

JADFI

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“…Profitabilitas diaplikasikan guna melihat indikator kinerja manajemen melalui laba yang diperoleh dari perusahaan. Untuk mengukur tingkat profitabilitas maka raiso-rasio yang sering digunakan antaranya Return On Asset (Kuncoro & Anwar, 2021;Lorenza & Anwar, 2021), Return On Equity dan Net Profit Margin (Hartini, 2018).…”

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Pengungkapan islamic social reporting yang dimoderasi komisaris independen dengan teknik moderated regression analysis

Safitri

Rofiuddin

2021

JADFI

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The purpose of this study is to obtain empirical evidence regarding the effect of firm size, profitability, and leverage on the disclosure of Islamic social reporting (ISR) with independent commissioners as moderating variables. This study applies secondary data in the form of panel data from the annual financial statements of 11 Islamic commercial banks in 2016-2020 through the purposive sampling technique. The analytical technique used is multiple linear analysis and moderated regression analysis (MRA). The research proves that firm size and leverage variables have a positive effect on ISR; profitability harms ISR. Meanwhile, analysis through independent commissioners shows that independent commissioners are unable to moderate firm size and profitability on ISR. Meanwhile, independent commissioners can moderate leverage on ISR.

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Financing to deposit ratio, dana pihak ketiga, modal sendiri, dan tingkat bagi hasil terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran jumlah pembiayaan sebagai variabel moderasi

Larasati,

Irkhami

2023

J. Account. Digit. Financ.

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This study aims to analyze the effect of Financing to Deposit Ratio (FDR), Third Party Funds (TPF), Equity, and Profit-Sharing Rate on profitability (ROA) with the amount of financing as a moderating variable at Islamic Commercial Bank in Indonesia for the period 2017-2021. The data used are secondary panel data from the annual reports of banks registered with the OJK, with data analysis using moderated regression analysis (MRA) and samples taken by purposive sampling. The study results indicate that FDR and TPF have a negative but insignificant effect on ROA, equity is not significant, and the profit-sharing rate has a significant positive effect on ROA. The amount of financing cannot moderate the relationship between FDR, TPF, and equity on ROA; instead, it negatively affects the relationship between the profit-sharing rate and ROA.

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Pengaruh Fdr, Der, Dan Current Ratio Terhadap Profitability Dengan NPF Sebagai Variabel Moderating

Cited by 3 publications

References 4 publications

Pengaruh size company, profitabilitas, dan likuiditas terhadap tax avoidance dengan struktur modal sebagai variabel intervening pada Bank Umum Syariah di Indonesia

Pengaruh size company, profitabilitas, dan likuiditas terhadap tax avoidance dengan struktur modal sebagai variabel intervening pada Bank Umum Syariah di Indonesia

Pengungkapan islamic social reporting yang dimoderasi komisaris independen dengan teknik moderated regression analysis

Financing to deposit ratio, dana pihak ketiga, modal sendiri, dan tingkat bagi hasil terhadap profitabilitas Bank Umum Syariah di Indonesia: Peran jumlah pembiayaan sebagai variabel moderasi

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