通货膨胀、汇率、不良融资(NPF)和融资存款比(FDR)对财务可持续性比率的影响，以资产收益率(ROA)为中介

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-07-28 DOI:10.47153/afs23.3802022

Ali Fanisa Himawan, Imanda Firmantyas Putri Pertiwi

{"title":"通货膨胀、汇率、不良融资(NPF)和融资存款比(FDR)对财务可持续性比率的影响，以资产收益率(ROA)为中介","authors":"Ali Fanisa Himawan, Imanda Firmantyas Putri Pertiwi","doi":"10.47153/afs23.3802022","DOIUrl":null,"url":null,"abstract":"ABSTRACT \nThe background of this research is that banks as one of the supporters of the Indonesian economy are required to experience financial sustainability. The FSR ratio is used to determine the growth of a bank and to determine whether the bank is capable or not in continuing its financial performance. The purpose of this study was to determine the effect of inflation, exchange rates, NPF and FDR on FSR at Islamic Commercial Banks in Indonesia in 2016-2020 with ROA as a mediating variable. This research is classified as a quantitative research with a population of 14 BUS registered at OJK. The research sample was determined by purposive sampling method with specified criteria so that there were 13 samples used. Then 65 data were obtained from the 13 samples in the 2016-2020 observation period. The type of data used is secondary data. The analytical method used is multiple linear regression analysis with PLS test using Eviews 10 software. The results show that partially the inflation, exchange rate and FDR variables have no effect on the FSR of Islamic banks. The NPF variable has a negative and significant effect on FSR. And the ROA variable has a positive and significant effect on FSR. The results also show that the variables of inflation, exchange rate, and FDR have no effect on ROA. While the NPF variable has a negative and significant effect on ROA. According to the research results, ROA is only able to mediate the effect of NPF on FSR. \n \nABSTRACTThe background of this research is that banks as one of the supporters of the Indonesian economy are required to experience financial sustainability. The FSR ratio is used to determine the growth of a bank and to determine whether the bank is capable or not in continuing its financial performance. The purpose of this study was to determine the effect of inflation, exchange rates, NPF and FDR on FSR at Islamic Commercial Banks in Indonesia in 2016-2020 with ROA as a mediating variable. This research is classified as a quantitative research with a population of 14 BUS registered at OJK. The research sample was determined by purposive sampling method with specified criteria so that there were 13 samples used. Then 65 data were obtained from the 13 samples in the 2016-2020 observation period. The type of data used is secondary data. The analytical method used is multiple linear regression analysis with PLS test using Eviews 10 software. The results show that partially the inflation, exchange rate and FDR variables have no effect on the FSR of Islamic banks. The NPF variable has a negative and significant effect on FSR. And the ROA variable has a positive and significant effect on FSR. The results also show that the variables of inflation, exchange rate, and FDR have no effect on ROA. While the NPF variable has a negative and significant effect on ROA. According to the research results, ROA is only able to mediate the effect of NPF on FSR.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.5000,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Influence of Inflation, Exchange Rate, Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) to Financial Sustainability Ratio with Return on Aset (ROA) as Mediation\",\"authors\":\"Ali Fanisa Himawan, Imanda Firmantyas Putri Pertiwi\",\"doi\":\"10.47153/afs23.3802022\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT \\nThe background of this research is that banks as one of the supporters of the Indonesian economy are required to experience financial sustainability. The FSR ratio is used to determine the growth of a bank and to determine whether the bank is capable or not in continuing its financial performance. The purpose of this study was to determine the effect of inflation, exchange rates, NPF and FDR on FSR at Islamic Commercial Banks in Indonesia in 2016-2020 with ROA as a mediating variable. This research is classified as a quantitative research with a population of 14 BUS registered at OJK. The research sample was determined by purposive sampling method with specified criteria so that there were 13 samples used. Then 65 data were obtained from the 13 samples in the 2016-2020 observation period. The type of data used is secondary data. The analytical method used is multiple linear regression analysis with PLS test using Eviews 10 software. The results show that partially the inflation, exchange rate and FDR variables have no effect on the FSR of Islamic banks. The NPF variable has a negative and significant effect on FSR. And the ROA variable has a positive and significant effect on FSR. The results also show that the variables of inflation, exchange rate, and FDR have no effect on ROA. While the NPF variable has a negative and significant effect on ROA. According to the research results, ROA is only able to mediate the effect of NPF on FSR. \\n \\nABSTRACTThe background of this research is that banks as one of the supporters of the Indonesian economy are required to experience financial sustainability. The FSR ratio is used to determine the growth of a bank and to determine whether the bank is capable or not in continuing its financial performance. The purpose of this study was to determine the effect of inflation, exchange rates, NPF and FDR on FSR at Islamic Commercial Banks in Indonesia in 2016-2020 with ROA as a mediating variable. This research is classified as a quantitative research with a population of 14 BUS registered at OJK. The research sample was determined by purposive sampling method with specified criteria so that there were 13 samples used. Then 65 data were obtained from the 13 samples in the 2016-2020 observation period. The type of data used is secondary data. The analytical method used is multiple linear regression analysis with PLS test using Eviews 10 software. The results show that partially the inflation, exchange rate and FDR variables have no effect on the FSR of Islamic banks. The NPF variable has a negative and significant effect on FSR. And the ROA variable has a positive and significant effect on FSR. The results also show that the variables of inflation, exchange rate, and FDR have no effect on ROA. While the NPF variable has a negative and significant effect on ROA. According to the research results, ROA is only able to mediate the effect of NPF on FSR.\",\"PeriodicalId\":47285,\"journal\":{\"name\":\"Abacus-A Journal of Accounting Finance and Business Studies\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.5000,\"publicationDate\":\"2022-07-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Abacus-A Journal of Accounting Finance and Business Studies\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.47153/afs23.3802022\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Abacus-A Journal of Accounting Finance and Business Studies","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.47153/afs23.3802022","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}

引用次数: 0

摘要

本研究的背景是，银行作为印尼经济的支持者之一，需要经历金融可持续性。FSR比率用于确定银行的增长，并确定银行是否有能力继续其财务业绩。本研究的目的是确定2016-2020年印度尼西亚伊斯兰商业银行通货膨胀、汇率、NPF和FDR对FSR的影响，并以ROA为中介变量。该研究被归类为定量研究，在OJK登记的人口为14个BUS。研究样本采用有目的的抽样方法确定，标准明确，共使用样本13个。然后在2016-2020年观察期的13个样本中获得65个数据。使用的数据类型是辅助数据。分析方法为多元线性回归分析，采用PLS检验，使用Eviews 10软件。结果表明，部分通货膨胀、汇率和FDR变量对伊斯兰银行的FSR没有影响。NPF变量对FSR有显著负向影响。ROA变量对FSR有显著的正向影响。结果还表明，通货膨胀率、汇率和罗斯福对资产收益率没有影响。而NPF变量对ROA有显著负向影响。研究结果表明，ROA仅能介导NPF对FSR的影响。摘要本研究的背景是银行作为印尼经济的支持者之一，需要经历金融的可持续性。FSR比率用于确定银行的增长，并确定银行是否有能力继续其财务业绩。本研究的目的是确定2016-2020年印度尼西亚伊斯兰商业银行通货膨胀、汇率、NPF和FDR对FSR的影响，并以ROA为中介变量。该研究被归类为定量研究，在OJK登记的人口为14个BUS。研究样本采用有目的的抽样方法确定，标准明确，共使用样本13个。然后在2016-2020年观察期的13个样本中获得65个数据。使用的数据类型是辅助数据。分析方法为多元线性回归分析，采用PLS检验，使用Eviews 10软件。结果表明，部分通货膨胀、汇率和FDR变量对伊斯兰银行的FSR没有影响。NPF变量对FSR有显著负向影响。ROA变量对FSR有显著的正向影响。结果还表明，通货膨胀率、汇率和罗斯福对资产收益率没有影响。而NPF变量对ROA有显著负向影响。研究结果表明，ROA仅能介导NPF对FSR的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The Influence of Inflation, Exchange Rate, Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) to Financial Sustainability Ratio with Return on Aset (ROA) as Mediation

ABSTRACT The background of this research is that banks as one of the supporters of the Indonesian economy are required to experience financial sustainability. The FSR ratio is used to determine the growth of a bank and to determine whether the bank is capable or not in continuing its financial performance. The purpose of this study was to determine the effect of inflation, exchange rates, NPF and FDR on FSR at Islamic Commercial Banks in Indonesia in 2016-2020 with ROA as a mediating variable. This research is classified as a quantitative research with a population of 14 BUS registered at OJK. The research sample was determined by purposive sampling method with specified criteria so that there were 13 samples used. Then 65 data were obtained from the 13 samples in the 2016-2020 observation period. The type of data used is secondary data. The analytical method used is multiple linear regression analysis with PLS test using Eviews 10 software. The results show that partially the inflation, exchange rate and FDR variables have no effect on the FSR of Islamic banks. The NPF variable has a negative and significant effect on FSR. And the ROA variable has a positive and significant effect on FSR. The results also show that the variables of inflation, exchange rate, and FDR have no effect on ROA. While the NPF variable has a negative and significant effect on ROA. According to the research results, ROA is only able to mediate the effect of NPF on FSR. ABSTRACTThe background of this research is that banks as one of the supporters of the Indonesian economy are required to experience financial sustainability. The FSR ratio is used to determine the growth of a bank and to determine whether the bank is capable or not in continuing its financial performance. The purpose of this study was to determine the effect of inflation, exchange rates, NPF and FDR on FSR at Islamic Commercial Banks in Indonesia in 2016-2020 with ROA as a mediating variable. This research is classified as a quantitative research with a population of 14 BUS registered at OJK. The research sample was determined by purposive sampling method with specified criteria so that there were 13 samples used. Then 65 data were obtained from the 13 samples in the 2016-2020 observation period. The type of data used is secondary data. The analytical method used is multiple linear regression analysis with PLS test using Eviews 10 software. The results show that partially the inflation, exchange rate and FDR variables have no effect on the FSR of Islamic banks. The NPF variable has a negative and significant effect on FSR. And the ROA variable has a positive and significant effect on FSR. The results also show that the variables of inflation, exchange rate, and FDR have no effect on ROA. While the NPF variable has a negative and significant effect on ROA. According to the research results, ROA is only able to mediate the effect of NPF on FSR.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.