Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.1865

Ahmad Sarmadi, Ign Oka Widana

{"title":"Analisis Determinan Kinerja Keuangan Pada Lima Asset Perbankan Syariah Periode Tahun 2019-2022","authors":"Ahmad Sarmadi, Ign Oka Widana","doi":"10.33395/owner.v8i1.1865","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1865","url":null,"abstract":"This research aims to analyze the determinants of financial performance in the five largest assets of Islamic banks during the period of 2019-2022. The research method used is quantitative research with a secondary data approach. The data used is obtained from the financial reports of the top five Islamic banks in Indonesia. The analysis technique employed in this study is panel regression analysis using SPSS 27 for multivariate analysis. The findings of the research indicate that the Earning Asset to Asset Ratio (EATAR) has a significant and very weak impact on Return On Asset (ROA), with an impact of 0.0196%. This suggests that the management of EATAR needs to be considered, even though its impact on ROA is relatively low. Similarly, the Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) also have a significant and weak influence on ROA, with impacts of 4.12% and 1.18% respectively. Furthermore, EATAR, LDR, and NIM have a significant and very weak effect on the Capital Adequacy Ratio (CAR), with impacts of 0.17%, 0.38%, and 0.47% respectively. However, when considered simultaneously, these three variables do not have a negative and significant influence on both ROA and CAR in the five Islamic banks in Indonesia. The combined effect of the three variables on ROA and CAR is relatively low, at 6.50% and 10% respectively. The predominant result of this research indicates that the Capital Adequacy Ratio (CAR) has a significant and sufficiently strong impact on Return On Asset (ROA), with an impact of 4.36%. This suggests that an adequate level of capital adequacy can contribute positively to the bank's profitability.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"6 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139129159","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Nilai Perusahaan 所有权结构和公司规模对公司价值的影响

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v7i4.1916

Restika Okta Rachmawati, Leny Suzan

{"title":"Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Nilai Perusahaan","authors":"Restika Okta Rachmawati, Leny Suzan","doi":"10.33395/owner.v7i4.1916","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1916","url":null,"abstract":"For investors, company value is very significant cause it shows the value of investment in the business. For investors, enterprise value identifies the potential for profit and adequate returns on their investment. In this investigation, we'll find out the simultaneous also partial impact of ownership structure also company size on firm value. The survei population also sample consisted of energy sector businesses that were written on the IDX among 2018-2021. A sample of 44 was collected for this research using purposive sampling, it served to gather data on 11 organizations over a 4 year observation period. The E-Views 12 programme is used in this study's quantitative research approach to conduct simultaneous and partial testing on descriptive analysis and panel data regression. Ownership structure and business size are examples of independent factors that have an influence on firm value which are the dependent variables. The survei results show that managerial, institutional ownership also company size simultaneously effect the company value of energy companies written on the IDX in 2018-2021. In energy businesses written on the IDX among 2018–2021, management ownership has a somewhat favourable impact on company valuation, whilst institutional ownership and company size have no bearing. The Adjusted R-Square score of 49.31% demonstrates the limits of this study. The suggestion for companies is to continue to increase company value by displaying the size of share ownership which can influence company value, especially institutional ownership and company size.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"15 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139129244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinan Korupsi dengan Fraud Hexagon dalam Perspektif Dinas Kesehatan Jawa Barat 从西爪哇卫生局的角度看欺诈六边形的腐败决定因素

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.1879

Rury Octari Dinata, Dewi Kartika Asih

{"title":"Determinan Korupsi dengan Fraud Hexagon dalam Perspektif Dinas Kesehatan Jawa Barat","authors":"Rury Octari Dinata, Dewi Kartika Asih","doi":"10.33395/owner.v8i1.1879","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1879","url":null,"abstract":"The rise of corruption cases that occur in city/district government, increasing cases of Corruption in the health sector every year, the West Java region, which included in the top three regions with the most corruption cases, also Corruption which ASN/PNS mainly carries out can reduce trust society to the government and the decline in government performance. This study aims to analyze the influence of Pressure, Collusion, Capability, Opportunity, Rationalization, and Ego on Corruption based on the perceptions of Health Service employees. The population of this study is employees at one of the West Java Regional Health Offices, totaling 146 people. Sampling using convenience sampling method with a total sample of 76 respondents. This research uses quantitative research and primary data by distributing questionnaires and testing the hypothesis using multiple linear regression analysis using IBM SPSS Statistics 26 software. This study showed that Rationalization has a positive and significant effect on Corruption, and Ego has a negative and significant effect. While the other variables, namely Pressure, Collusion, Capability, and Opportunity, do not affect Corruption. This research has several limitations, including the lack of comparative references because Fraud Hexagon is still relatively new, and the distribution of questionnaires was direct, so it took a long time. The distribution is only in one government agency, so the sample used and the research area are still limited.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"57 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139126823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Transfer Pricing, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Makanan Dan Minuman BEI Tahun 2018-2021 2018-2021年转让定价、杠杆率和盈利能力对IDX食品饮料子行业公司避税的影响

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.1843

Cantika Adelia, Ardan Gani Asalam

引用次数: 0

Pengaruh Leverage, Sales Growth, Kompensasi Rugi Fiskal dan Koneksi Politik terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2022) 杠杆率、销售增长、财政损失补偿和政治关联对避税的影响（2017-2022年IDX上市公司制造业实证研究）

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.1887

El Fira Mar’atus Sholihah, Alfa Rahmiati

引用次数: 0

Trend Rumor dan Peran Dividen pada Volatilitas Saham 趋势传言和股息对股票波动的作用

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.1838

Rahmawati Nur Kumala Putri, Alfa Rahmiati

引用次数: 0

Literasi Keuangan Perempuan Pra-Sejahtera 福利前妇女的金融知识

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.1917

S. Sultan, Sofyan Syamsyddin, R. Ridwan, M. Fadil Junior

引用次数: 0

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA DINAS KEBUDAYAAN DAN PARIWISATA KABUPATEN MUSI RAWAS 分析财务报表以评估 Musi rawas 地区文化和旅游局的财务业绩

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.1921

A. Fitri, Eri Triharyati, Hardi Mulyono

{"title":"ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA DINAS KEBUDAYAAN DAN PARIWISATA KABUPATEN MUSI RAWAS","authors":"A. Fitri, Eri Triharyati, Hardi Mulyono","doi":"10.33395/owner.v8i1.1921","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1921","url":null,"abstract":"The problem examined in this study is about the Financial Performance of the Culture and Tourism Office of Musi Rawas Regency in terms of Eifficiency, Eiffectiveness and Harmony Ratios. This study uses a qualitative method. Data collection techniques used are observation, interviews and documentation. The results showed that the Financial Performance of the Culture and Tourism Office of Musi Rawas Regency in terms of Efficiency Ratio, from 2017 to 2022 can be categorized as inefficient with an aveirange efficiency ratio valuei of 93,6%. The Financial Performance of the Musi Rawas Regency Culture and Tourism Office in terms of the Effectiveness Ratio, from 2017 – 2022 as a whole is in the effective criteria with an average effectiveness ratio valuei of 94%. Thei Financial Performance of the Office of Culture and Tourism of Musi Rawas Regency in terms of the Conformity Ratio, from 2017 – 2022 can be said to be compatible, with an average compatibility ratio value of 77,3%. The results of this research are expected to be useful for the Culture and Tourism Office of Musi Rawas Regency. They need to pay more attention to things that can be a potential source of income, such as paying special attention to tourist objects.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"30 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139128148","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Komisaris Independen terhadap Financial Distress dengan Leverage sebagai Variabel Moderasi 以杠杆率为调节变量，机构所有权、管理者所有权和独立专员对财务困境的影响

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.1898

I. Nengah, A. Nugraha, I. Gde, Ary Wirajaya

{"title":"Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Komisaris Independen terhadap Financial Distress dengan Leverage sebagai Variabel Moderasi","authors":"I. Nengah, A. Nugraha, I. Gde, Ary Wirajaya","doi":"10.33395/owner.v8i1.1898","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1898","url":null,"abstract":"Financial distress conditions have a bad impact on a company, where companies experiencing financial distress conditions can lose the trust of parties who have a relationship with the company. This study aims to analyze and describe the effect of institutional ownership, managerial ownership and independent commissioners on financial distress with leverage as a moderating variable. The population of this study consisted of 86 property and real estate companies for the period 2018-2021 listed on the Indonesia Stock Exchange (IDX). The collection method used was purposive sampling, and 40 company samples were selected. The data analysis technique applied in this study is multiple linear regression analysis and Moderating Regression Analysis (MRA) using IBM SPSS. The results of hypothesis testing show that institutional ownership has a positive effect on financial distress, while managerial ownership and independent commissioners have a negative effect on financial distress. The results of the moderation test in this study indicate that leverage is unable to moderate the effect of institutional ownership, managerial ownership and independent commissioners on financial distress.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"5 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139128250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Makna Kesadaran Perpajakan dalam Perspektif Fenomenologi 现象学视角下税收意识的意义

Owner Pub Date : 2024-01-01 DOI: 10.33395/owner.v8i1.2149

Yaya Sonjaya

引用次数: 0

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