Pengaruh Profitabilitas, Kecukupan Modal, Risiko Kredit Terhadap Dana pihak ketiga serta Implikasinya Terhadap Nilai Perusahaan

Karolina, Karolina

doi:10.32493/skt.v4i1.7107

Cited by 2 publications

(2 citation statements)

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“…The opportunity for third-party funds to influence company value is set at 0.0000 < 0.05, determined based on the t-test. This is by previous researcher Karolina (2020), namely that third-party funds influence company value, which will help support the company's success. However, it differs from previous researchers (Rouf, 2020) because the growing ability of third-party funds will impact the high level of public trust in the bank, which will also impact the level of share value in the capital market.…”

Section: The Effect Of Third-party Funds On Company Valuementioning

confidence: 77%

“…However, conflicting research findings show that this type of financing does not affect company value statistically significantly (Anggreini & Oktaviana, 2020). Karolina (2020) emphasized that third-party funding affects the value of a firm. However, the presence of third-party funds on company value is negligible (Febrin & Sulhan, 2022).…”

Section: Article Info Abstractmentioning

confidence: 99%

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Profitability as a Mediation for Problem Loans, Third-Party Funds, BI Rate on Company Value

Nur Latifah,

Nur Aisyah

2024

JMPE

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This research from 2016 to 2022 intends to understand the relationship between the Islamic banking sector in Indonesia, company value, where profitability is the mediator between non-performing loans and third-party funds, and interest rates. This methodology uses purposive sampling to produce nine samples representing Islamic financial institutions. The criteria is an annual banking report, which can be obtained on the bank's official website or at the OJK. The quantitative descriptive methodology used in this research consists of the Sobel test and panel data regression analysis. Data analysis findings show that while profitability and the BI rate impact a company's value less, non-performing loans and third-party funding do. Profitability is unaffected by BI rates, non-performing loans, and third-party funding. Profitability does not mitigate the effect of third-party financing, non-performing loans, and the BI rate on a company's value.

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Section: The Effect Of Third-party Funds On Company Valuementioning

confidence: 77%

Section: Article Info Abstractmentioning

confidence: 99%

Profitability as a Mediation for Problem Loans, Third-Party Funds, BI Rate on Company Value

Nur Latifah,

Nur Aisyah

2024

JMPE

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The Factors That Affect Zis Fundraising on Zakat Management Organization in 2016-2019

Rahmawati

Septiarini²

2021

JESTT

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ABSTRAKStudi ini bertujuan untuk menganalisis pengaruh penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS oleh OPZ pada tahun 2016-2019. Studi ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel dengan pengambilan sampel menggunakan purposive sampling. Penelitian ini menemukan bahwa secara parsial, pengaruh penerapan PSAK 109 pada laporan keuangan terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif tidak signifikan. Pengaruh penyaluran dana ZIS terhadap penghimpunan dana ZIS oleh OPZ berpengaruh positif signifikan. Pengaruh rasio penggunaan dana amil dan rasio margin kontribusi dana amil terhadap penghimpunan dana ZIS ole OPZ berpengaruh negatif tidak signifikan. Sedangkan secara simultan, penerapan PSAK 109 pada laporan keuangan, penyaluran dana ZIS, rasio penggunaan dana amil, dan rasio margin kontribusi dana amil berpengaruh secara signifikan terhadap penghimpunan dana ZIS oleh OPZ tahun 2016-2019. Penelitian ini diharapkan bisa meningkatkan kinerja amil dan bisa lebih menerapkan standar akuntansi dalam pencatatan keuangannya. Bagi regulator bisa digunakan sebagai acuan dalam menetapkan besaran bagian dana amil.Kata Kunci: PSAK 109, Penghimpunan Dana ZIS, Penyaluran Dana ZIS, Rasio Dana Amil ABSTRACTThe purpose of this study is to analyze the effect of the application of PSAK 109 on financial statements, the distribution of ZIS funds, the ratio of the use of amil funds, and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ in 2016-2019. This study uses a quantitative approach with panel data regression with purposive sampling. This study found that partially the effect of the application of PSAK 109 on the financial statements on the ZIS fundraising by OPZ has positive effect but insignificant. The effect of the distribution of ZIS funds on the ZIS fundraising by OPZ has a significant positive effect. The effect of the ratio of the use of amil funds and the ratio of the contribution margin of amil funds to the ZIS fundraising by OPZ has a negative effect and insignificant. Yet, simultaneously, the application of PSAK 109 in financial statements, distribution of ZIS funds, ratio of use of amil funds, and ratio of contribution margin of amil funds significantly affects the ZIS fundraising by OPZ in 2016-2019. This research is expected to improve the performance of amil and the amil is able to better apply accounting standards in their financial records. For regulators, this can be used as a reference in determining the portion of fund for the amil.Keywords: PSAK 109, ZIS Fundraising, Distribution of ZIS Funds, Amil Fund Ratio

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Pengaruh Profitabilitas, Kecukupan Modal, Risiko Kredit Terhadap Dana pihak ketiga serta Implikasinya Terhadap Nilai Perusahaan

Cited by 2 publications

References 0 publications

Profitability as a Mediation for Problem Loans, Third-Party Funds, BI Rate on Company Value

Profitability as a Mediation for Problem Loans, Third-Party Funds, BI Rate on Company Value

The Factors That Affect Zis Fundraising on Zakat Management Organization in 2016-2019

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