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PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN METODE ECONOMIC VALUE ADDED PADA INDUSTRI PERBANKAN DI INDONESIA Intan Zoraya
Management Insight: Jurnal Ilmiah Manajemen Vol 13, No 1 (2018): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1082.267 KB) | DOI: 10.33369/insight.13.1.101-113

Abstract

Abstraksi: Penelitian ini bertujuan menguji secara empiris variabel penilaian kinerja keuangan dengan metode economic value added pada industri perbankan di Indonesia. Penelitian ini menggunakan sumber data sekunder yang bersumber dari dokumentasi industri perbankan di Indonesia, diantaranya adalah dokumentasi laporan keuangan dalam kurun waktu 5 tahun terakhir (2011-2015). Sampel penelitian ini sejumlah industri perbankan yang terdaftar dalam BEI dan telah dipilih dengan menggunakan metode purposive sampling. Metode analisis data menggunakan metode analisis deskriptif dan kuantitatif. Hasil penelitian ini diharapkan memberikan kontribusi praktis dan teoritis. Luaran penelitian ini diharapkan dapat berkontribusi pada jurnal ilmiah manajemen di tingkat nasional ataupun internasional, sehingga dapat menambah track record penelitian dosen FEB UNIB.Kata kunci: penilaian kinerja keuangan, economic value added, perbankan indonesia.
THE ANALYSIS OF PROFIT QUALITY ON BANKING INDUSTRY IN THE MOMENT OF SLOWING DOWN ECONOMY Ridwan Nurazi; Intan Zoraya
Jurnal Bisnis Tani Vol 2, No 1 (2016): Jurnal Bisnis Tani April 2016
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.736 KB) | DOI: 10.35308/jbt.v2i1.535

Abstract

In the moment of slowing down economy, the banking sector faces severe challenges, mainly due to the impact of the weakening of the rupiah against the US dollar. This study aimed to analyze the effect of earnings quality, managerial efficiency, and the persistency of earnings to the banking index. The object of this study is the five largest banks in Indonesia, namely: Bank Mandiri, Bank Rakyat Indonesia, Bank Central Asia, Bank Negara Indonesia and Bank Danamon. The five banks are benchmarks for the national banking industry. The method used is the data panel analysis regression. The results shows that the quality of earnings, managerial efficiency, and the persistence of earnings affect amounted 35.9137% on the banking indexes; the remaining amount of 64.0863% influenced by macroeconomic factors. The most severe impact surged on the Bank Danamon, while the lightest impact occurred on Bank Rakyat Indonesia.
Islamic Corporate Governance (ICG) On Sharia Financial Performance with Islamic Social Reporting (ISR) As A Moderating Variable Chairil Afandy; Berto Usman; Intan Zoraya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6305

Abstract

This study aims to determine the effect of Islamic Corporate Governance (ICG) on Financial Performance with Islamic Social Resporting (ISR) as a Moderating Variable in Islamic Commercial Banks in Indonesia for the 2018-2020 period. The sample of this study was determined by purposive sampling method with criteria determined by the researcher, the analytical method used was multiple linear regression analysis with Moderated Regression Analysis (MRA) test using Eviews 10 data processing software. The results showed that the variables Number of Board of Commissioners, Number of Number of Audit Committees, Number of Board of Directors and Number of DPS had a positive and significant effect on Islamic Financial Performance. Sharia Finance, ISR cannot moderate the influence of the Number of Board of Directors on Sharia Financial Performance, ISR can moderate (strengthen) the influence of the Number of Audit Committees on Sharia Financial Performance, ISR cannot moderate the influence of the Number of Board of Directors on Sharia Financial Performance.