Ukuran Perusahaan, Kecukupan Modal, Risiko, Dan Stabilitas Keuangan Bank Syariah Di Indonesia

Oktavionita, Chandra Budi; Azizah, Siti Nur; Fakhruddin, Iwan; Wibowo, Hardiyanto

doi:10.22219/jaa.v5i1.19003

Cited by 2 publications

(2 citation statements)

References 15 publications

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“…Tingkat profitabilitas yang sedikit menyatakan bahwa kinerja perusahaan buruk di mata pimpinan atau dianggap tidak baik, maka tingkat profitabilitas yang tinggi menyatakan kinerja perusahaan yang baik dan pengawasan yang dilaksanakan efektif (Meilani & Widyastuti, 2022). Return on asset menampilkan kapasitas aset untuk menghasilkan laba bersih (Oktavionita, et al, 2022). Menurut teori stewardship jika suatu perusahaan berhasil maka akan meningkatkan kekayaan pemiliknya (pemegang saham) dan terdapat korelasi yang kuat antara kepuasan manajemen dan kesuksesan bisnis.…”

Section: Profitabilitasunclassified

Pengaruh Karakteristik Dewan Pengawas Syariah, Profitabilitas, Ukuran Perusahaan Dan Kualitas Audit Terhadap Manajemen Laba

Arafah,

Fakhruddin,

Pramono

et al. 2024

SJR

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This research aims to examine the influence of sharia supervisory board characteristics, profitability, company size and audit quality on earnings management. The population in this research is Sharia Commercial Bank (BUS) companies registered with the Financial Services Authority (OJK) in 2016-2022. This research analyzes secondary data which is called quantitative research. The sample in this study was selected using a purposive sampling, and 92 samples were obtained from 14 companies. This research tests the hypothesis using multiple regression analysis. The results of this research indicate that DPS size, cross-member DPS, profitability and audit quality have no influence on earnings management. The number of DPS meetings and company size have a negative effect on earnings management.

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Section: Profitabilitasunclassified

Pengaruh Karakteristik Dewan Pengawas Syariah, Profitabilitas, Ukuran Perusahaan Dan Kualitas Audit Terhadap Manajemen Laba

Arafah,

Fakhruddin,

Pramono

et al. 2024

SJR

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“…The higher the Capital Adequacy Ratio (CAR), the greater the financial resources that can be used for business development and anticipating potential losses caused by lending (Wardiantika and Kusumatingtias, 2013). Research (Oktavionita et al, 2022) demonstrates that adequate capital has a positive influence on profitability. According to additional research, CAR has no effect on ROE (Khoirunnisa et al, 2016).…”

Section: Hypothesis Developmentmentioning

confidence: 99%

The Effect of Company Size, Capital Adequacy, And Level of Funding On Financial Performance Moderated By The Sharia Supervisory Board

Helliana,

Gunawan

2023

Amwaluna

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This study aims to find out whether the sharia supervisory board moderates the relationship between the variables of company size, capital adequacy, level of funding and financial performance. This study uses hypothesis testing with a quantitative approach. The unit of analysis used in this study is Islamic Commercial Banks in Indonesia (10 Islamic banks). The type of data used is secondary data, data sources from documents obtained through media such as publications or websites. In this study the data used is the Annual Report (Annual Report). Based on the time/time dimension of implementation, this study uses panel data, consisting of 10 Islamic banks in Indonesia, and uses annual data for 8 (eight) periods starting from 2014-2021. The study population was 80. The statistical tools used for panel data analysis were panel regression models, namely Common Effects (CE), Fixed Effects (FE) and Random Effects (RE). Data processing software using Eviews. The findings show that company size and DER have a sizeable impact on financial performance, even though the sharia supervisory board does not moderate the relationship, while the sharia supervisory board moderates the relationship between funding levels and firm performance. The results of this study can be a guideline for managers of sharia banks to provide financing through the most effective level of funding possible. The results of this study can provide a basis for recommending policies to Islamic banking authorities and Islamic banking supervisors in Indonesia.

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Ukuran Perusahaan, Kecukupan Modal, Risiko, Dan Stabilitas Keuangan Bank Syariah Di Indonesia

Cited by 2 publications

References 15 publications

Pengaruh Karakteristik Dewan Pengawas Syariah, Profitabilitas, Ukuran Perusahaan Dan Kualitas Audit Terhadap Manajemen Laba

Pengaruh Karakteristik Dewan Pengawas Syariah, Profitabilitas, Ukuran Perusahaan Dan Kualitas Audit Terhadap Manajemen Laba

The Effect of Company Size, Capital Adequacy, And Level of Funding On Financial Performance Moderated By The Sharia Supervisory Board

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