ROA Ratio Research Articles

ESG SCORES, EARNINGS MANAGEMENT AND FINANCIAL PERFORMANCE: EVIDENCE FROM POLAND

The paper's main aim is to investigate the relationship between the ESG activities scores and profitability metrics of 33 public companies listed on the Warsaw Stock Exchange. By utilizing the Refinitiv methodology, we answer whether a company's environmental, social and governance performance perspectives positively affect the ROA, ROE and ROC ratios or whether there is a negative relationship. A secondary objective of the research is to investigate the relationship between profitability and the magnitude of aggregate-based earnings management in the tested sample. The moderating effect of earnings manipulation on the links between ESG performance and a company's profitability metrics is a research gap that has not been well-studied to date.This research demonstrates contradictory results: a positive relationship between the social dimension of ESG activities and the financial performance of companies was observed regarding ROE and ROC ratios. The negative impact of the environmental pillar rank on the ROA ratio was captured only in selected regression analyses. The governance pillar score did not statistically affect the tested profitability metrics. On the other hand, we gathered evidence that public companies with a high range of non-financial disclosures tend to alter earnings via accruals, and discretionary accruals statistically affect the ROA, ROE and ROC ratios. This finding contrasts previous research claiming that the earnings management phenomenon is a typical agency problem and that the policy of non-mandatory disclosures following the ESG assumptions could constrain the asymmetry of information and managerial information advantages.

Analisis Return Saham Perusahaan Nasional dan Korporasi Multinasional di Bursa Efek Indonesia

This research aims to analyze stock returns in National Companies and Multinational Corporations on the Indonesian Stock Exchange. The research examines the influence of current ratio, debt to total assets, return on assets on stock returns of national and multinational companies. The research population used manufacturing companies listed on the IDX in 2022. Based on the results of regression testing using a sample of 113 national manufacturing companies, it was found that the financial ratios CR and DAR each had no effect on returns, while the financial ratio ROA had an effect on returns for the sample of 32 multinational manufacturing companies DAR ratio has a positive influence on stock returns. This research provides evidence that there is an influence of ratios on stock returns of national manufacturing companies and multinational corporations.

Innovative and Sustainable Performance of Islamic Bank: Comparing the Financial Ratios between Two Different Organizations in Indonesia

The law that requires every UUS to change into a BUS by 2023 is the background for this research. Financial indicators show that UUS performance is better than BUS so, through this research, the authors will compare the financial performance of Islamic Banks which were previously in the form of UUS, and after changing their business entity to BUS. Currently, in Indonesia, there is thirteen BUS that previously had UUS status. The sampling in this investigation used a purposive sampling technique with two criteria so that two samples were obtained, namely Bank BJB Syariah and Bank BNI Syariah. The observation period was carried out for seven years when the status was UUS and eight years after becoming a BUS. The source of data in this study comes from the financial statements of each bank which contain the ratio of PPAP, FDR, NOM, ROA, and BOPO. This comparative study uses the Mann-Whitney U test non-parametric test analysis technique. The comparative study conducted concluded that there were differences in financial performance before and after the spin-off for the FDR and BOPO ratios, while the PPAP, NOM, and ROA ratios were not found to be different.

The Influence of Sales Growth, Profitability, Liquidity and Firm Size Towards Financial Distress

There are several models that can be used in analyzing a company's Financial Distress, the most widely used is the Altman model. The study aims to analyze and identify the influence of fundamental factors represented by ratios such as Sales Growth Analysis, ROA Ratio, Current Ratio, and Firm size on Financial Distress conditions. This research was conducted on financial statements of oil and gas mining sector. Data was collected using data panel with multiple linear regression technique analysis. Data was proceed using Eviews 12. The result show Sales growth, ROA, Current Ratio and TATO ratio have a partially significant effect on Financial Distress. Sales growth ROA, Current Ratio and TATO ratio together and a simultaneous have an effect on Financial Distress

The Effect of LDR, NPL, and NIM on Profitability in Conventional Commercial Banks on IDX

Banks are monetary mediators whose work is to gather reserves from the open and convey these reserves to the open. Banks must generate profits from the primary and supporting activities to ensure long-term sustainability and optimize profitability. This study aims to analyze the effect of Loan Deposit Ratio (LDR), Non-Performing Loan (NPL), and Net Interest Margin (NIM) on profitability proxied by the ROA ratio. This research is quantitative in the form of associative. The research population is all conventional commercial banks on the Indonesia Stock Exchange during the observation year 2018-2022, totalling 43 companies. The research sample was obtained from as many as 27 companies based on purposive sampling. The data analysis technique used is panel data multiple linear regression analysis with the help of the EViews 12 program. The results showed that LDR had no significant effect on profitability. NPL has a negative and significant effect on profitability. NIM has a positive and significant effect on profitability

Analisis Perbandingan Kinerja Keuangan Bank Syariah dan Bank Konvensional

This study aims to analyze and compare the financial performance of Islamic banks and conventional banks in Indonesia using library research methods. Data sources come from related literature such as scientific journals, articles, previous research reports, and relevant online sources. Bank financial performance is measured through several ratios including capital ratio (CAR), asset quality (NPL), liquidity (LDR), profitability (ROA and ROE), and efficiency (BOPO) which are calculated based on the bank's financial statements. The results of the analysis show that in general the financial performance of both types of banks is in a healthy condition and meets regulatory standards. However, there are differences in performance in several ratios individually. Conventional banks tend to have better performance in CAR, NPL, BOPO, and ROA ratios, indicating better capital quality, assets, operating costs, and profitability. Meanwhile, Islamic banks show better liquidity performance (LDR) and asset growth. However, the difference in performance is not yet fully statistically significant. In general, the financial performance of conventional banks is superior. However, the performance of Islamic banks also experienced an annual increase. To improve competitiveness, Islamic banks need to continue to make improvements, especially in terms of capital, cost management, credit quality, and increasing fee-based products. Both types of banks have developed and operated harmoniously without causing significant financial turmoil. The results of the study are expected to provide a stronger picture of the comparison of the financial performance of Islamic and conventional banks in Indonesia.

ANALISIS KOMPARASI KINERJA KEUANGAN BANK UMUM SYARIAH DENGAN PENDEKATAN METODE CAMEL

This study aims to compare the performance levels of two Islamic commercial banks in Indonesia, namely Bank BCA Syariah and Bank Muamalat Indonesia for the period 2018 to 2022. This study uses a method that is often used to analyze the level of performance of Islamic banking, namely the CAMEL method. The indicators in this study consist of five financial ratios, namely CAR, NPF, NPM, ROA, and FDR. This research uses quantitative methods with comparative research types. Using secondary data from financial reports published on the official website of each bank. Kolmogorov-Smirnov test is used for data normality testing and hypothesis testing using independent t-test and Mann-Whitney test. The results showed statistically significant differences in the values of CAR, NPF, ROA, and FDR in Islamic banking between Bank BCA Syariah and Bank Muamalat Indonesia, then there was no significant difference in the NPM ratio between the two banks. Based on the results described, Bank BCA Syariah has a superior average value in terms of CAR, NPF, NPM and ROA ratios compared to Bank Muamalat Indonesia. Meanwhile, the performance of Bank Muamalat Indonesia's FDR proportion is better than Bank BCA Syariah in recent years. Therefore, it can be said that Bank BCA Syariah and Bank Muamalat Indonesia have different performance.Keywords: Financial Performance; Islamic Banks; Camels Method

Reevaluating the Profitability, Performance, and Stability of Sharia Banks in Indonesia Using the Eagles Framework

Islamic banking in Indonesia has experienced rapid development in recent years. This encourages the importance of reviewing the financial performance of Islamic Commercial Banks (BUS) to determine the level of health and efficiency. The purpose of this study is to analyze the financial performance of BUS during the period 2018-2022 using the EAGLES method. As well as comparing financial performance between BUSs during the 2018-2022 period. This study uses quantitative methods with secondary data sourced from BUS Annual Reports for the 2018-2022 period. Financial performance is measured using the EAGLES method which includes ROA, ROE, NPF, DGR, LGR, FDR, CAR, and SRQ ratios. The results showed that there were differences in the ratios calculated on BUS during the 2018-2022 period. Overall, BUS shows a fairly healthy financial performance with some BUSs that have better performance than others. The conclusion of this study is that the financial performance of BUSs during the 2018-2022 period shows a positive trend with some BUSs that have better performance than others. The use of the EAGLES method provides a comprehensive overview of BUS financial performance and can be used to compare performance between BUSs.

Analysis Of Bank Health Level With RGEC Method (Risk Profile, Good Corporate Governance, Earnings, And Capital) On PT. Bank Bengkulu

This research aims to determine the health level of PT. Bank Bengkulu in the periode of 2020-2022 using the RGEC method (Risk Profile, Good Corporate Governance, Earning, and Capital). Based on the results of assessing the bank’s health level by applying the RGEC method at PT. Bank Bengkulu is assessed based on factors,namely 1. Risk Profile, the result of the NPL ratio in 2020 amounted to 0,78%, in 2021 amounted to 0,91%, and ini 2022 amounted to 1,05%, which is said to be very healthy. The LDR ratio result in 2020 amounted to 91,78%, in 2021 amounted to 93,41%, and in 2022 amounted to 90,45%, which can be said to be quite healthy. 2. The bank’s Good Corporate Governance carried out a self-assessment with GCG in 2020 PK1, 2021 PK 3, and 2022 PK 1. 3. Earnings, the ROA ratio in 2020 amounted to 2,05%, in 2021 amounted to 1,43%, and in 2022 amounted to 1,89%, This is said to be healthy. The BOPO ratio result in 2020 amounted to 73,86%, and in 2021 amounted to 80,01%, and in 2022 amounted to 75,13%, which can be said to be very healthy. 4. Capital, the result of the CAR ratio in 2020 amounted to 24,24%, in 2021 amounted to 22,92%, and in 2022 amounted to 24,52%, which can be said to be very healthy. Results from research on the health level of PT. Bank Bengkulu received PK 1 in 2020 and 2022, namely with a very healthy statement and PK 2 in 2021, namely with a healthy statemeny.

Analisis Rasio Profitabilitas dan Rasio Likuiditas terhadap Kinerja Keuangan pada Perusahaan Maskapai Penerbangan yang Terdaftar di BEI Tahun 2020-2022

The financial performance of airline companies is influenced by natural and non-natural situations and conditions. In 2020-2022, airline companies registered on the IDX experienced unstable financial conditions, caused by non-natural disasters, namely the Covid-19 pandemic. This has an impact on the stability of the airline company's financial performance. This research aims to analyze the financial performance of airline companies based on profitability ratios (net profit margin, return on assets, return on equity) and liquidity ratios (current ratio, quick ratio, cash ratio). The data used in this research is secondary data, while this research uses quantitative descriptive data analysis methods. The results of the research show that the company's NPM, ROA and ROE ratios tend to be negative values, so that the ratio results are below the profitability ratio standard, while the company's current ratio, quick ratio and cash ratio are also below the liquidity ratio standard. Obtaining a ratio that is below standard indicates the company's financial performance is poor and unsatisfactory.

Analysis Of Efficiency Level In Indonesian Banking Companies Listed On The Indonesian Stock Exchange For The 2019-2022 Period

This study analyzes the efficiency levels of Indonesian banking companies listed on the Indonesian Stock Exchange (IDX) during the period of 2019-2022, encompassing the impact of the Covid-19 pandemic. Efficiency in banking is crucial for maintaining competitive advantage and ensuring financial stability, especially in the face of global challenges such as economic globalization and digitalization. The research evaluates the efficiency of banks using indicators like the CAMEL method, BOPO, NIM, NPL, LDR, and CAR ratios. The study finds that the pandemic significantly affected banks' efficiency, with notable declines in NIM and ROA ratios due to economic uncertainty and operational cost challenges. Post-pandemic, these ratios have shown signs of stabilization. The study uses descriptive quantitative methods, analyzing secondary data from annual financial reports of eight banking companies listed on IDX. The results indicate that strategic measures in risk management and cost efficiency are imperative for banks to navigate future uncertainties.

Determinants of the Financial Health of Deposit Guarantee Corporation in the Pandemic Era (Case Study at PT. XYZ Sharia)

PT. XYZ Sharia is a deposit guarantee corporation (“Lembaga Penjamin”), which obliged to maintain its financial health as explained in the Financial Services Authority Circular Letter Number 18/SEOJK.05/2018. During the pandemic era PT. XYZ Sharia is faced with strategic issues relating to the implementation of more effective risk management. This is expected to provide protection for the company against losses and maintain the company's financial health level in the very healthy category. This research aims to analyze the significance of liquidity calculations, Gearing Ratio, ROA, BOPO and claims ratio on the level of financial health of PT XYZ Sharia. The research used multiple linear regression analysis. The data are secondary data originating from the financial reports of PT XYZ Sharia for 2021-2022. The research found that the Gearing Ratio and BOPO had positive and significant effects on the company's health level. Simultaneously, liquidity, Gearing Ratio, ROA, BOPO and Claims Ratio have a significant effect on the company's financial health level. Keywords: BOPO, Claims Ratio, Deposit Guarantee Companies, Financial Health, Gearing Ratio, JEL Classifications: G23, I12, Liquidity, ROA.

ANALISIS PROFITABILITAS PERBANKAN SYARIAH DI NEGARA OKI

The development of the economic system can be seen from the movement of the financial system which has a global impact. Therefore, the role of banking is very important for economies around the world. The aim of this research is to assess the financial performance of Islamic banks in OIC member countries (Indonesia, Malaysia, Pakistan, United Arab Emirates and Saudi Arabia) through profitability. The measure of profitability is to use the ROA ratio. The data was processed using panel data regression testing. The results of data analysis show that CAR and sukuk have a significant positive effect on profitability, while BOPO has a significant negative effect on the profitability of sharia banks in OIC member countries during the 2018 - 2022 period. Only the inflation variable has not significantly influenced the profitability of sharia banks in OIC member countries during the period. 2018 – 2022. The implication of this research is that Islamic banks must strive to increase the CAR ratio and reduce the BOPO ratio because it can significantly affect the level of bank profitability. Apart from that, Islamic banks also continue to increase sukuk issuance because it can encourage increased profits.

Analisis Pengaruh Indikator Keuangan dan Makroekonomi Terhadap Profitabilitas Bank Pekreditan Rakyat di Masa Sebelum dan Selama Pandemi Covid-19

This research aims to examine the influence of CAR, LDR, CASA, PDRB, and Inflation on the profitability of 82 (eighty-two) Rural Credit Banks (BPR) in the West Sumatra Province presented in the form of ROA ratios during the period before the Covid pandemic from 2017 to 2019 and during the Covid pandemic period from 2020 to 2022. The research method employed is descriptive research with a quantitative approach, utilizing panel data regression analysis. The data used are secondary data sourced from the financial reports of BPR publications in the West Sumatra Province, the Central Bureau of Statistics, and Bank Indonesia. Partial results of the research during the pre-Covid pandemic period indicate that (1) CAR significantly influences ROA positively; (2) LDR significantly influences ROA negatively; (3) CASA significantly influences ROA negatively; (4) PDRB significantly influences ROA negatively; (5) Inflation does not significantly influence ROA. Simultaneously, CAR, LDR, CASA, PDRB, and Inflation collectively significantly affect ROA of BPR in the West Sumatra Province during the pre-Covid pandemic period. Partial results during the Covid pandemic period indicate that (1) CAR significantly influences ROA positively; (2) LDR does not significantly influence ROA; (3) CASA does not significantly influence ROA; (4) PDRB significantly influences ROA negatively; (5) Inflation does not significantly influence ROA. Simultaneously, CAR, LDR, CASA, PDRB, and Inflation collectively significantly affect ROA of BPR in the West Sumatra Province during the Covid pandemic period.

Analisis Kinerja Keuangan dan Financial Distress Perusahaan Transportasi di BEI Sebelum dan Saat Pandemi Covid-19

This study aims to determine the differences in financial performance as indicated by the profitability ratios, namely ROA, ROE and NPM, and the solvency ratio, namely DAR and DER. And also to analyze financial distress or potential bankruptcy of transportation companies on the Indonesia Stock Exchange before and during the Covid-19 pandemic. Method: The method used to measure differences in financial performance is using the Wilcoson Signed Rank Test because the data are not normally distributed. And the method used to analyze financial distress is the Springate method with a descriptive analysis. Result : The results of the analysis of the different Profitability ratio test there are significant differences in the ROA and NPM ratios. And there is no significant difference in the ROE . ratio. The results of the analysis of the Solvency ratio difference test, there is a significant difference in the DAR ratio and there is no significant difference in the DER . ratio. The results of the analysis show that most of the transportation companies on the Indonesia Stock Exchange in 2019 and 2020 as measured by the Springate method have the potential to go bankrupt because as many as 31 companies in 2019 and 2020 are at <0.862.

Does the Financial and Innovation Performance of European and Asian–Oceanian Companies Coincide with the Targets of the Green Deal?

The Paris Agreement, signed in 2015 and put into effect in 2016, led to the European Green Deal. It envisages ensuring climate neutrality by 2050. To achieve this, solutions to the climate challenge have to be implemented globally. This research aims to evaluate interactions among corporate financial, innovation, and environmental performance indicators in European and Asian–Oceanian companies. Financial performance refers to the financial capacity and financial resources of companies that enable the creation of more sustainable innovations. More sustainable innovation could contribute to limiting global warming to 1.5 °C. Science indicates that global greenhouse gas emissions need to be cut down by 43% by 2030, compared to 2019 levels, to limit global warming to 1.5 °C. According to our results, it is possible to compare which region, Europe or Asia, moved towards climate neutrality in the analyzed period of 2008–2019. By determining their starting positions, we seek to disclose how companies can contribute to climate change reduction. The results reveal that for both analyzed regions, financial and innovation indicators have an important impact on environmental performance. We found that the ROA ratio and R&D expenditures are significantly linked to carbon dioxide (CO2) emissions as an indicator of environmental performance. The interaction between ROA and CO2 emissions was identified as being stronger in Asia–Oceania. The relationship between R&D expenditures and CO2 emissions was more robust in Europe. Therefore, Europe is participating in the race towards sustainable goals by increasing R&D expenditures to stimulate green economy development. In the race to achieve the Green Deal’s long-term 2050 targets, companies will have to combine their strategic decisions, while business survival requires profitability, meaning that the race towards climate neutrality goals will hardly be possible without corporate R&D expenditures.

Kinerja Keuangan Bank Mega dan Bank Mega Syariah Menggunakan Pendekatan Camel

This research aims to compare the financial performance between Bank Mega and Bank Mega Syariah during the 2018-2022 period using the CAMEL approach. The research method used is descriptive comparative through a quantitative approach. The data used are Bank Mega and Bank Mega Syariah quarterly reports for the 2018-2022 period. The results of descriptive statistical tests show that the majority of the financial ratios of the two banks are in the good or very good category based on applicable standards. However, the results of hypothesis testing using the Mann-Whitney U Test indicate that there are significant differences in financial performance between the two banks. Bank Mega has better performance in terms of CAR, ROA, BOPO and LDR ratios, while there is no significant difference in the NPL ratio between the two banks.

THE SOUNDNESS LEVEL ASSESSMENT OF PT BANK PAN INDONESIA TBK USING RISK-BASED BANK RATING IN 2018-2022

The financial industry is crucial for a nation's growth and well-being, with banks playing a vital role in utilizing financial resources. The soundness of a bank is essential, with stakeholders including shareholders, bank management, customers, and the general public involved. Maintaining soundness is paramount for financial institutions like banks, as internal risk can affect the bank's financial status. This study examines the financial report of PT Bank Pan Indonesia Tbk for 2018-2022. The research uses historical data and descriptive data analysis methodology, analyzing financial statements using the Risk-Based Bank Rating method. This study indicates that PaninBank's soundness level is in a Very Healthy condition from 2018 to 2022, as measured by the NPL ratio, Good Corporate Governance, ROA ratio, NIM ratio, BOPO ratio, and CAR ratio. The soundness level of the PaninBank is also in a Very Healthy condition, with composite scores of 93%, 93%, 93%, 90%, and 93% for the five years spanning 2018-2022.

EVALUASI KINERJA BANK SYARIAH INDONESIA SEBELUM DAN SETELAH KONSOLIDASI BERDASARKAN RASIO KEUANGAN DAN PERATURAN OTORITAS JASA KEUANGAN TAHUN 2019 – 2022

This study aims to evaluate the financial performance of Bank Syariah Indonesia before and after consolidation based on financial ratios and the 2019-2022 Financial Services Authority Regulation. The indicators in this study use various financial ratios of Bank Syariah Indonesia, namely liquidity ratios, profitability ratios and capital adequacy ratios. The method used uses Comparative Analysis by comparing financial ratios before and after consolidation to understand financial conditions after consolidation, measure operational efficiency and assess financial performance. Based on the research results based on SEOJK Number 28/SEOJK.03/2019 standards, it shows that the NPF, FDR, and ROA ratios of Bank Syariah Indonesia after consolidation have better results than before consolidation and have a rating criterion of 1. Furthermore, the ROE and NOM ratios after consolidation have better results than Bank Syariah Indonesia before consolidation even though they have criteria for ranking 3 and ranking 5. The BOPO and CAR ratios after consolidation have very varied results but also indicate very good compared to Bank Syariah Indonesia before consolidation even though they have a rating criterion of 1.

Comparative Analysis Of Financial Performance Of Bank Bpd Diy And Bank Jateng For The 2019-2022 Period

This research aims to determine the comparison of financial performance between BPD DIY and Bank Jateng (formerly: BPD Jateng) in the 2019-2022 period. Research Method – This study uses descriptive analysis, this study uses financial ratio analysis tools, normality test, independent Sample T-test if the data is normally distributed, and Mann Whitney test if the data is not normally distributed. Findings - The conclusion of the research and discussion above, it can be said that Bank BPD DIY and Bank Jateng show significantly different financial performance as shown by the CAR ratio, while the ratio of NIM, ROA, NPL, and BOPO has no significant difference in financial performance. Implication – This research is expected to be a reference for consideration to analyze the comparison of BPD DIY and Bank Jateng and other banks in the future.