Return On Assets Variables Research Articles

Pengaruh ROA dan ROE terhadap Kinerja Keuangan Perusahaan Sektor Hotel, Rekreasi dan Pariwisata

In business, companies compete with each other in their own way to get big profits. Companies in the tourism, restaurant and recreation sector are companies that have an impact on the company's financial performance and profitability. The variables used in this study are profitability ratios in the form of Return on Assets (ROA) and Return on Equity (ROE) as well as financial performance. This research uses quantitative methods. The sample used is 10 tourism, hotel and restaurant sector companies. The results of this study show that the ROA and ROE variables have a partial and significant effect on financial performance variables. The R-Square result is 0.3048 so that it can be interpreted that 30.48% of the ROA and ROE variables can explain the Financial Performance variable and the remaining 69.52% can be explained by other variables outside the research.

Effect of capital structure and profitability on company values

This study aims to determine the effect of capital structure and profitability on firm value with the debt to The study conducted an analysis of the effect of capital structure and profitability on firm value, focusing on the debt to equity ratio (DER) and return on assets (ROA) variables. The main objective of the research was to determine the partial and simultaneous effects of these variables on firm value. The data analysis was conducted using classical assumption tests, including the normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Additionally, the analysis involved simple linear regression, multiple linear regression, hypothesis testing (t test and F test), and coefficient of determination test. This research adopted a quantitative research method since the data collected was in numerical form and the analysis was conducted using statistical tools. The type of data used in the study was secondary data, which was sourced from the annual financial reports published on the IDX and idnfinnancials websites. The results of the analysis revealed that the DER variable (X1) did not have a significant effect on firm value (Y), and the ROA variable (X2) also had no significant impact on firm value (Y). However, when analyzed simultaneously, both the DER and ROA variables were found to have a significant effect on Firm Value. These findings suggest that it is necessary to consider both capital structure and profitability when evaluating the firm value. The results of this study can be used by investors and financial analysts to make informed decisions when investing in Indocement Tunggal Prakarsa, Inc.

Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit

This study's goal was to examine the variables Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Return on Assets (ROA) that have an impact on lending at PT BPR Suliki Gunung Mas (ROA). Time series data are the type of secondary data that was used for the investigation. Analysis is conducted using multiple linear regression. According to the study's findings, lending is significantly impacted by the variables NPL, LDR, and ROA at the same time. Over the period of 2013–2022, the LDR variable at PT BPR Suliki Gunung Mas has a positive and negligible influence on lending, but the NPL and ROA variables have a somewhat negative and substantial impact.

The Influence of ROA, DER, Total Asset Turnover and Sales Growth on Firm Value (Study of Companies in the Consumption Goods Industrial Sector Listed on The IDX for The 2017-2021 Period)

This study aims to examine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), Total Asset Turnover and Sales Growth on Firm Value. The sample of this research is consumer goods industry sector companies listed on the Indonesian stock exchange from 2017-2021 using a purposive sampling method. There are 18 companies in the consumer goods industry sector that meet the criteria to be used as research samples. The analytical method used in this study is multiple linear regression. The dependent variable in this study is company value, measured using price book value (PBV). The results of this study indicate that ROA and Total Asset Turnover have a positive and significant effect on firm value, while DER and Sales Growth have no effect and are not significant on firm value. Simultaneously there is a significant effect on the variables ROA, DER, Total Asset Turnover and Sales Growth on Firm Value.

PENINGKATAN PROFITABILITAS BANK SWASTA NASIONAL MELALUI BAD KREDIT SEBAGAI MEDIASI

This study aims to see the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Company Size (Size) on Return On Assets (ROA) through Non Performing Loans (NPL). The object of this research is 180 secondary data from the financial statements of the Financial Services Authority, but there are only 164 data because the normality of the data does not reach 0.05. The method of data analysis in this research is descriptive analysis, data normality test, path analysis test and sobel test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the LDR variable has a significant effect on ROA, the CAR variable has a significant effect on ROA, the Size variable has a significant effect on ROA, the NPL variable has no significant effect on ROA, the LDR, CAR and Size variables on ROA through NPL cannot mediate.

The Effect of Return on Assets, Debt to Equity Ratio and Current Ratio on Firm Value

This study aims to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) on Firm Value. The object of this research is the transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This research method uses a quantitative approach with a total sample of 60 companies and the analytical tool uses SPSS 25. The results show that partially the variables ROA, CR have a positive and significant effect on firm value as measured using Price Book Value (PBV), but DER has a significant negative effect on firm value.

COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND AFTER THE IMPLEMENTATION OF BRANCHLESS BANKING IN CONVENTIONAL COMMERCIAL BANKS

This study aims to analyze the comparison of the financial performance of conventional commercial banks before and after the implementation of branchless banks, namely by measuring the ratios of Return on Assets (ROA), Operational Costs and Operating Income (BOPO), Loan to Deposit Ratio (LDR) and Capital Adequacy Ratio (CAR). This research is a comparative study with a total sample of 7 conventional commercial banks, the sampling of which uses a purposive sampling technique so that the object of research is conventional commercial banks that have not implemented Branchless Banking for five years (2010-2014) and five years after the implementation of Branchless Banking (2015- 2019). Testing the instrument using descriptive analysis and normality test, while for the analytical method using the Paired sample t-test for normally distributed data and the Wilcoxon signed rank test for abnormally distributed data through the SPSS 25 program. The results of this study indicate that based on the results of the Paired test sample t-test on the ROA, BOPO and CAR variables obtained a significance value of 0.00 <0.05, then the RAO, BOPO and CAR variables have significant differences after the implementation of Branchless Banking. Furthermore, based on the Wilcoxon signed rank test on the LDR variable, a significance value of 0.00 <0.05 was obtained, so the LDR variable had a significant difference after the implementation of Branchless Banking.
 Keywords: Branchless Banking, ROA, BOPO, LDR, CAR

The Effect of Corporate Social Responsibility on The Financial Performance of Mining Companies Listed on The Indonesia Stock Exchange Period 2016-2020

CSR is currently still a debate where CSR is said to be part of marketing or purely as a corporate social responsibility to the environment.This study aims to determine the effect of Corporate Social Responsibility on the Return On Assets (ROA) of mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Know the effect of Corporate Social Responsibility on the Return On Equity (ROE) of mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Know the effect of Corporate Social Responsibility on Price Book Value (PBV) of mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period.The research method used in this study is a quantitative method, while the data collection technique used is the library and documentation method. The data analysis technique in this research is using simple regression analysis. The results of this study indicate that it is simultaneously stated that the CSR variable (X), has implications for the variables ROA (Y1), ROE (Y2), PBV (Y3). it can be seen from the significant value on the ROA of 0.626 and the calculated F value of 0.239, and the significant value of the ROE of 0.745 and the Fcount of 0.106, it can be concluded that Ho is accepted and HỊ is rejected because the the significance value of F is greater than 0.05. While the significant value of PBV is 0.031 and F count is 4.816, it can be concluded that Ho is rejected and H1 is accepted because the significant value is less than 0.05. While partially the Corporate Social Responsibility variable has no effect on Return On Assets, Return On Equity, Price Book Value.

Analisis Faktor-Faktor Yang Mempengaruhi Harga Saham Syariah Pada Perusahaan Infrastruktur Di Indonesia Tahun 2019-2021

Knowledge about choosing the right sharia stock is knowledge that must be owned by every investor. This aims to be able to get benefits and also be able to minimize risks. Knowledge of economic conditions and financial performance in a particular company's shares is one of the benchmarks for determining investment decisions. This study aims to determine the partial effect of the exchange rate, gross domestic product (GDP), return on assets (ROA), return on equity (ROE) and debt to equity ratio (DER) on Islamic stock prices in infrastructure companies in Indonesia in the 2019- 2020. The population in this study are 35 infrastructure companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out by purposive sampling technique and obtained 21 companies as research samples. The observation period is 12 quarters, namely in 2019-2021. So the unit of analysis obtained is 252 after the outliers become 215. The research variable consists of the dependent variable, namely the stock price (Y), the independent variable is the exchange rate (X1), gross domestic product (GDP) ) (X2), return on assets (ROA)(X3), return on equity (ROE)(X4), debt to equity ratio(DER)(X5). Based on the results of multiple linear regression analysis, it can be seen that the exchange rate, GDP, ROA, ROE and DER simultaneously have no effect on Islamic stock prices in infrastructure companies for the 2019-2021 period. Partially, the exchange rate variables, GDP and DER have a positive effect on Islamic stock prices in infrastructure companies for the 2019-2021 period, while the ROA and ROE variables have a negative effect on Islamic stock prices in infrastructure companies for the 2019-2021 period.

BUKTI EFISIENSI BANK SYARIAH DI INDONESIA DAN MALAYSIA: ROA, BANK SIZE DAN NPF

The study aims to determine the efficiency level of Islamic Commercial Banks in Indonesia and Malaysia, as well as the effect of Return on Assets (ROA), Bank size and Non-Performing Financing (NPF) on the efficiency of Islamic Commercial Banks in Indonesia and Malaysia for the 2015-2020 period by using Tobit regression test. The type of research carried out is quantitative research with a descriptive approach. Purposive sampling is a sampling method used in this study with a sample of 5 Islamic Commercial Banks in Indonesia and Malaysia. The results of the study indicate that all Islamic Commercial Banks in Indonesia during the study period were efficient as a whole in the research sample as many as 3 Islamic Commercial Banks, while the National Khazanah Bank of Malaysia, there were Islamic banks that were still not efficient as many as one Islamic bank and one other bank the results were efficient. The results of the Tobit regression test state that the ROA and NPF variables have a significant effect on efficiency. In contrast, Bank size has no significant effect on efficiency.

Analysis of the Factors Influencing Credit Distribution at PT. Bank BTN (Persero) Tbk. Medan Branch Office

The formulation of the problem in this study is how to influence Third Party Funds (DPK), Return on Assets (ROA) and interest rates on lending at PT. Bank BTN (Persero) Tbk. Medan Branch Office. While the objective of this research is to analyze the effect of third party funds (DPK), Return on Assets (ROA) and interest rates on lending at PT. Bank BTN (Persero) Tbk. Medan Branch Office either partially or simultaneously. The data source in this study is the 2012-2016 financial reports. The data analysis technique used was multiple linear regression using the SPSS version 17.0 program. The results showed that the t-count value for the DPK variable (X1) (13.112) > (12.706) or (0.048) < (0.05), partially DPK has a positive and significant effect on LDR. The t-count value for the variable ROA (X2) (11.659) < (12.706) or (0.054) > (0.05), partially ROA has no positive and significant effect on LDR. The t-count value for the variable interest rate (X3) (13.152) > (12.706) or (0.048) < (0.05), partially the interest rate has a positive and significant effect on LDR. Simultaneously the DPK, ROA and interest rate variables have a significant effect on LDR at PT. State Savings Bank (Persero) Tbk. Medan Branch (Fcount > Ftable (75.504 > 19.16) or sig F <5% (0.084 > 0.05).

Share Price of Bank BTPN Syariah: The Role of Return on Equity and Return on Assets

This research was motivated by the high interest of investors in PT BTPN Syariah Tbk shares which caused the value of the stock price to increase progressively even though it was hit by the economic crisis due to the COVID-19 pandemic. This study aims to analyze and find out how much influence return on equity (ROE) and return on assets (ROA) have on the stock price of PT BTPN Syariah Tbk in the Indonesian Islamic capital market. The research method used is descriptive verification method with a quantitative approach. Researchers used secondary data obtained from the official website of PT BTPN Syariah Tbk (www.btpnsyariah.com). The analysis technique in this research is descriptive statistical analysis, classical assumption test, multiple linear regression, hypothesis testing using t test (partial) and F test (simultaneous), and coefficient of determination test. The results showed that partially, the t-test of the ROE variable did not have a positive effect on stock prices. While the ROA variable has a positive influence on stock prices. Furthermore, based on simultaneous hypothesis testing (F test), the results obtained that the ROE and ROA variables have a positive and significant effect on stock prices. In addition to testing the coefficient of determination, the variation of the stock price variable (Y) can be explained by the variation of the independent variable, namely ROE and ROA as much as 45.5%. While the remaining percentage of 54.5% was explained in other variables outside of this study.

The Effect of Gender Diversity Top Management Team on Financial Performance of Banks in Indonesia

This research aims to analyze the effect of gender diversity in Top Management Team on financial performance in commercial bank. The variable used for this research are gender diversity, Non Performing Loan (NPL), Net Interest Margin (NIM), Operational Efficiency Ratio (OER) and Return On Assets (ROA). Sampling determines by using purposive sampling method and sample in this research are 20 big banks only that have been listed in period 2018-2019. The analysis tools on this research are using Partial Least Square (PLS) with SmartPLS software. The result of this research shows that gender diversity has a significant negative effect on NPL, OER has a significant negative effect on ROA and other variables used in this research showed insignificant results.

Financial Performance and Stock Prices: Evidence from Firms Listed on the Jakarta Islamic Index

This study aims to determine the effect of financial performance consisting of Return On Assets (ROA), Current Ratio (CR), Debt To Equity Ratio (DER), and Total Asset Turnover (TATO) on stock prices in companies listed in Jakarta Islamic Index period 2016-2020. The type of data used in this study is secondary data sourced from the company's financial statements, the official website of the Indonesian stock exchange, the website of each company, and the finance.yahoo.com website. The samples of this study are 9 companies that met the research criteria using purposive sampling method. The method used in this research is panel data regression analysis. The results of this study indicate that the ROA, CR, DER, and TATO variables simultaneously have a significant effect on the stock prices of companies listed on the Jakarta Islamic Index. While partially ROA has a positive and significant effect on stock prices. CR, DER, and TATO have a negative and significant effect on the stock prices of companies listed on the Jakarta Islamic Index.

FAKTOR–FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020

This study aims to examine the effect of earnings per share (EPS), dividend per share (DPS), and return on assets (ROA) variables on stock prices of mining sub-sector manufacturing companies were listed on the Indonesian stock exchange in 2018-2020. The sample consisted of 11 mining companies with data published on the Indonesian stock exchange. This study uses panel data from as many as 33 observations with panel data regression estimates with a fixed-effect model assisted by the E-views 10 program. The results showed that the EPS and ROA variables did not affect stock prices while DPS affected stock prices.

Effect of Leverage, Return on Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness

This study entitled Effects of Leverage, Return On Assets (ROA), Inventory Intensity, and Company Size on Tax Aggressiveness (Empirical Study of Manufacturing Companies Registered on the IDX in 2018-2020) aims to examine and discuss the effects of leverage, return on assets (ROA) ), inventory intensity, and firm size on tax aggressiveness. This research is quantitative with secondary time series data. The sampling technique used purposive sampling technique. Data processing in this study uses Microsoft Excel and the SPSS program. the data analysis technique used is multiple regression analysis techniques, hypothesis testing, descriptive statistics, and classical assumption tests. The results of this study are the variables Leverage, ROA, and Company Size have no significant effect on tax aggressiveness, while the Inventory Intensity variable has a significant negative effect on tax aggressiveness.

Pengaruh Metode RGEC Terhadap Pertumbuhan Laba Pada Perbankan Milik Negara Yang Terdaftar Di Bursa Efek Indonesia

This study aims to determine the Effect of Variable Risk Profile as measured by Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR), Good Corporate Governance as measured by Operational Costs and Operating Income (BOPO), Earnings as measured by Return On Assets ( ROA), Capital as measured by Capital Adequacy Ratio (CAR) to Profit Growth. This study uses secondary data obtained from the annual financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017 accessed from the website www.idx.co.id. The population in this study were state-owned banks, while the samples used in the study were taken from all populations, there were 4 samples. using saturated sampling techniques, all populations are used as samples, namely BUMN banks listed on the Stock Exchange, including PT. Bank Mandiri (Persero), PT. Bank Negara Indonesia (Persero), PT. Bank Rakyat Indonesia (Persero), PT. State Savings Bank (Persero). Based on the results of testing the Hypothesis, simultaneously (Test F) the results obtained that Independent Variables NPL, LDR, BOPO, ROA, and CAR together do not affect earnings growth. Whereas partially (T Test) Independent Variables of NPL and BOPO have negative and not significant effect on earnings growth followed by Independent Variables LDR, ROA, and CAR have a positive effect not significant on profit growth.

ANALISIS RASIO KEUANGAN DALAM MENGUKUR NILAI PERUSAHAAN BERDASARKAN RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO PROFITABILTAS PADA PT ELANG MAHKOTA TEKNOLOGI TBK PERIODE 2012-2021

This study aims to determine the effect of Current Assets (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return On Assets (ROA) and Return On Equity (ROE) on Price to Book Value (PBV) at PT Elang Mahkota Teknologi Tbk for period 2012-2021. In this study the authors used causal associative research using a quantitative approach. The data analysis technique used in this study is multiple linear regression with the help of computer software, namely Statistical Product and Service Solutions (SPSS) Version 26. The sampling technique used was purposive sampling method with certain criteria and obtained a sample of 10 financial statements of Elang Mahkota Teknologi Tbk 2012-2021 period. The results of the t test show that CR, DAR and DER variables have no effect on PBV, while ROA and ROE variables have a positive effect on PBV. However, from the results of the F test together (simultaneously) CR, DAR, DER, ROA and ROE variables there is a significant effect on PBV variable. And the results of the R2 Determination Coefficient Test obtained a correlation coefficient value of 0.0947 or equal to 94.7%, which means that the relationship between CR, DAR, DER, ROA and ROE variables to PBV variable is in a very strong category, namely by 94.7% while 5.3% was influenced by other factors outside this model.

Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Periode 2017-2021

The research was conducted with the aim of examining the effect of financial ratios on profitability in Islamic commercial banks registered with the financial services authority of the Republic of Indonesia. This study was tested with four independent variables, namely Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operational Efficiency Ratio (OER), and Financing to Deposit Ratio (FDR). While the dependent variable is Return on Assets (ROA). This study uses research samples published in the financial services authority of the republic of Indonesia with quarterly data for the period 2017-2021. While the data technique in this study used panel data regression analysis. Based on the results of the partial analysis, first, the Capital Adequacy Ratio has a negative and significant effect on Return on Assets. Second, Non-Performing Financing has a negative and significant effect on Return on Assets. Third, the Operational Efficiency Ratio has a negative and significant effect on Return on Assets. Fourth, the Financing to Deposit Ratio has a negative and significant effect on Return on Assets. Meanwhile, simultaneously CAR, NPF, OER, and FDR have a significant effect on ROA. The coefficient of determination (R square value) is 0.9650, this means that 96.50% of the variation of the dependent variable ROA is explained by the variation of the independent variables, namely CAR, NPF, OER, and FDR. While the remaining 3.50% (100% - 96.50% = 3.50%) get the influence of variables that are not in the study.

PENGARUH DANA ZAKAT DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN SYARI’AH (PADA BANK DEVISA SYARIAH BERDASARKAN ISR INDEX)

Abstract - This study discusses banking that is engaged in services, therefore public trust is very important for smooth business, Islamic banking needs to be supported by good bank performance because if financial performance in this study is proxied by ROA and ROE which are reported to be good, it will add information for potential investors so that potential investors will invest their funds. The purpose of this study was to determine the effect of zakat funds and Islamic Corporate Social Responsibility on financial performance in Islamic foreign exchange banks. This study uses Islamic Foreign Exchange Banks as the research sample. The data used is the annual financial report of the Islamic Foreign Exchange Bank for the period 2011-2018 which was obtained from the official website of each bank. The sample used is 32 financial statements. The sampling technique uses a saturated sampling technique, namely the determination of the sample when all members of the population are used as samples. The hypothesis test carried out was the T test using spss v 20. The results showed that the data were normally distributed. The results of the coefficient of determination test showed that statistically the independent variables namely zakat and ICSR were able to explain the dependent variable ROA of 8.60% while the remaining 91.40% explained by other variables that were not included in this study while the ROE of 9.30% the remaining 90.70% was explained by other variables that were not included in this study. The results of the t-test of zakat funds and Islamic Corporate Social Responsibility have no effect on the financial performance of Islamic Foreign Exchange Banks.
 Keywords: Zakat Funds; Islamic Corporate Social Responsibility (ICSR); Return On Assets (ROA); Return On Equity (ROE)