Showing papers on "Earnings before interest and taxes published in 2022"

Financial Performance and Working Capital Management Practices in the Retail Sector: Empirical Evidence from South Africa

Abstract: This study examines the relationship between the financial performance and working capital management practices of South African retail firms listed on the Johannesburg Stock Exchange. The study sample comprised a panel of 16 South African retail firms for the period 2010–2019. A fixed-effects estimator was employed in the analysis. The working capital management was proxied by average age of inventory (AAI), average collection period (ACP), average payment period (APP), and cash conversion cycle (CCC), while the financial performance was proxied by net operating profit margin (NOPM), return on assets (ROA), and return on equity (ROE). The key findings of the study documented the following: (1) There is a negative relationship between average collection period and financial performance. (2) A negative relationship between average age of inventory and financial performance measures (NOPM and ROA) was found. (3) The average payment period was found to be negatively related to return on equity. (4) The cash conversion cycle and net operating profit margin variables were found to be negatively related. The study concludes that working capital management practices influenced the financial performance of the South African retail firms. It is recommended that South African retail firms observe prudent optimal working capital management practices, as these influence their financial performance.

Factors Affecting Stock Prices through the Level of Capital Adequacy in Conventional Commercial Banks Listed on the Indonesia Stock Exchange in 2011-2020

Abstract: This study aims to examine whether there is an effect of Loan to Deposit ratio (LDR), Non Performing Loan (NPL), Return on Assets (ROA), Net Interest Margin (NIM), Operating Expenses on Operating Income (BOPO) and Good Corporate Governance ( GCG) either directly or indirectly through the Capital Adequacy Level (CAR) on the Price of Stock. The population of this study is all conventional commercial bank companies listed on the Indonesia Stock Exchange in 2011-2020. The sampling method of this research used purposive sampling method and obtained 29 companies. The data used is secondary data in the form of company financial statements downloaded from www.idx.co.id. The data analysis technique used is path analysis with the help of the STATA statistical tool version 16. The results of this study indicate that LDR, NPL, ROA, NIM, BOPO, GCG simultaneously or jointly affect CAR by 12.94%, the remaining 87.06% is influenced by other factors. LDR, NPL, ROA, NIM, BOPO, GCG, CAR simultaneously or jointly affect the Price of Stock by 9.71%, the remaining 90.29% is influenced by other factors.

Analysis of the Influence of BOPO, NIM and Inflation on the Profitability of Bank BRI Syariah in 2013-2020

Abstract: This study analyzes factors affecting BRI Syariah Bank's profitability in Indonesia. This study sampled BRI Syariah Bank's 2013-2020 yearly financial statements that fit the study's requirements. Data for Bopo, Nim, Inflation, and Roa come from the official BRI Syariah bank and Bank Indonesia (BI) websites for 2013 – 2020. This study uses the ROA ratio as a metric of BRI Syariah Bank's profitability and BOPO, NIM, and Inflation as independent variables. This study uses the Ordinary Least Square (OLS) data analysis method to obtain a thorough picture of the relationship between variables using Eviews10 software. According to study, BOPO negatively affects ROA (Return on Assets). Operating Costs and Operating Income (BOPO) are less significant than required. The study shows that BOPO has a detrimental impact on ROA (Return on Assets). NIM and inflation study results had little impact on BRI Syariah Bank's ROA. This study reveals that Islamic banks are resilient to inflation and don't rely on profit margins. This study suggests Islamic banks reduce operating costs to boost profitability.

Analisis Rasio NIM, BOPO, NPL dan LDR terhadap ROA Bank Rakyat Indonesia Tahun 2009-2020

Abstract: ROA is scale used to calculate bank effectiveness because Return On Assets (ROA) is an important one for calculating profits by utilizing assets owned by a bank. So analyzing the effect of the ratio of Net Interest Margin (NIM), Operating Costs to Operating Income (BOPO), Loan To Deposit Ratio (LDR), and Non-Performing Loans (NPL) on the Return On Assets (ROA) of Bank Rakyat Indonesia is very important to see the level of the health of the bank and the bank's profit. The data used is Bank Rakyat Indonesia from 2009-2020. The results showed that the BOPO and LDR variables had a positive effect on ROA, while the NIM and NPL variables had a negative effect on ROA. The analytical tool used in this research is the Vector Error Correction Model (VECM).

Banking financial performance in the industry financial technology era

Abstract: This study aims to analyze the financial performance of Indonesian banks based on the Capital Adequacy Ratio (CAR), Operating Costs per Operating Income (BOPO), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Return on Assets (ROA), and Non-Performing Loans (NPL). The research method used is verification with a quantitative approach. Sources of data obtained from the bank's financial statements that have been published. The sample is grouped into state-owned banks, regional development banks, national private banks, and foreign banks. The sample is grouped into two parts, namely banking performance before and after the financial technology (fintech) regulatory family. The analysis technique used paired sample test and Wilcoxon signed-rank test. The results of the study stated that there were differences in CAR, LDR, NIM, ROA, and NPL after the ratification of fintech regulations. Meanwhile, only BOPO did not experience any difference with the issuance of fintech regulations.

A dynamic SBM‐DEA and portfolio formation test approach to the operating efficiency‐stock returns nexus

Abstract: This study assesses operating efficiency and its drivers in China's inefficient publicly traded real estate companies via dynamic slack-based measure data envelopment analysis and panel regression techniques. This paper also investigates operating efficiency as a company characteristic impacting stock returns using a portfolio formation test. The results indicate that only 27 out of 106 listed real estate companies are operationally efficient. Return on assets, capital structure, higher education, and institutional ownership positively and significantly impact operating efficiency. The reward of an increase in operating efficiency is seen in its positive influence on stock returns. Listed real estate companies should improve the efficiency of their operational activities to generate higher stock returns.

Pengaruh Pendapatan dan Biaya Operasional terhadap Laba Bersih

Abstract: In determining the profits, operational cost is the expense incurred during the process of operating activities of the company, which is included into the criteria and the principle of the determination of income that need to be determined by the company. Operating expenses include general and administrative costs as well as cost of sales. This study aims to determine whether there is influence of income and operating expenses to net income. The research method uses descriptive and verification method with quantitative approach. The results of this study showed that partial earnings affect net income, and operating expenses effect is inversely proportional to the net profit, while simultaneously the income and the effect on operating costs net profit.

The effect of capital structure, operating efficiency and non-interest income on bank profitability: new evidence from Asia

Abstract: PurposeThe Asian banking system has been appreciated with many distinct qualities including consistent in profitability. Many studies have examined the profitability of Asian banking sector from diverse perspectives. However, studies on bank profitability in connection to the capital structure, operating efficiency and non-interest income are only a few. This study investigates the influence of capital structure as estimated by leverage ratio and long-term debt, operating efficiency and non-interest income on the profitability of the banking industry in 28 countries of Asia.Design/methodology/approachThis paper utilizes fixed effect regression model by involving panel data with sample of 492 banks from 28 countries of Asia for the time span of 15 years from 2004 to 2018.FindingsThe results confirm that an increase in total debt ratio increases the profit margin of the bank as supported by the agency cost theory, suggesting that the debt financing increases the profitability of the firm. In addition, the findings reveal that lowering the operating expenses and managing of costs effectively can boost the profitability of bank. Furthermore, non-interest income plays a vital role when the interest rates are lower. Hence the study suggests that a careful investment in this sector can generate income as well as increase the profit margin of the banking arena.Originality/valueThe paper examines the profitability of bank by including impact of leverage ratio and long-term debt as a measure of capital structure along with the influence of operational efficiency and non-interest income which contributes to the understanding of the existing literature.

The Effect of Non-Performing Loans, Loan to Deposit Ratios of Operating Expenses and Operating Income On Return on Assets with Net Interest Margin as an Intervening Variable in Banking Companies Listed in Indonesia Stock Exchange Period 2019 -2021

Abstract: The banking sector is a state financial institution that has an important role in collecting and distributing funds to the public, with the aim of meeting capital and investment needs for fund owners. So this study was conducted for the purpose of knowing the extent of the influence of certain financial ratios such as Non Performing Loan, Loan to Deposit Ratio, operating expenses operating income to Return on assets with Net Interset Margin as an Intervening variable in banking companies listed on the Indonesia Stock Exchange for the period 2019-2021. This research method uses secondary data. The results of this study indicate that to Non-Performing Loan ,Loan Deposit Ratio has no significant effect on Net Interest Margin. Operating expenses operating income has a significant effect on Net Interest Margin . Net interest Margin has an effect on Return on assets, while Non Performing Loan ,Loan to Deposit Ratio, operating expenses operating income, has an effect and significant on Return on assets while Non Performing Loan ,Loan to Deposit Ratio, operating expenses operating income, is able to mediate Return on assets through Net Interest Margin as an Intervening variable listed on the IDX for the period 2019-2021.

Analisis Faktor-Faktor Yang Mempengaruhi Laba Perusahaan Asuransi Umum Unit Usaha Syariah di Indonesia

Abstract: Sharia business unit general insurance companies in 2017-2018 experienced a decline in performance. The decline in profits experienced must be known and what factors influence it. This study aims to analyze the effect of premium income, Risk-Based Capital, underwriting results, claim expenses, and operating costs on the profits of general insurance companies of sharia business units in Indonesia for the 2015-2020 period. This study uses panel data regression analysis with a quantitative approach using the Eviews 9 data processing application. Data were collected using the documentation method (secondary data) of 10 general insurance companies and Islamic business units in Indonesia registered with the OJK from 2015 to 2020. The results showed that simultaneously premium income, Risk-Based Capital, underwriting results, claims expenses, and operating costs had a significant effect on profits. Partially, premium income has a negative and significant effect on profit, while Risk-Based Capital, claims expense, and operating costs have a positive and significant effect on profit. Then the underwriting results have no significant effect on profits.

Effect of Operating Costs, Total Debt, and Sales Volume on Net Profit (Study on Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)

Abstract: The purpose of this study is to test and provide an analysis of the effect of operating costs, total debt, and sales volume on net income in coal sub-sector mining companies listed on the Indonesian stock exchange for the 2017-2019 period. In this study there were 22 companies. The technique used is purposive sampling and the number of samples that meet the criteria are 12 companies with a period of 3 years. The research method used is descriptive quantitative and uses secondary data derived from the company's financial statements, while the model used to test the research is panel data regression. The results of the study state that simultaneously operating costs, total debt, and sales volume affect the net profit of coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period by 83.9246%. Partially, it shows that the operational cost variable has a significant negative effect on net income and sales volume has a significant positive effect on net income, while total debt has no partial effect on net income.

The impact of ASC 842’s new leasing standards on default likelihood by industry

Abstract: Purpose This paper aims to examine the impact on firm financial distress by industry of one of the most recent accounting changes in the treatment of operating leases, Financial Accounting Standard Board (FASB) Accounting Standards Update (ASU) No. 2016–02, Leases released February 25, 2016. ASU 2016–02, also known as ASC 842, considerably changed how firms account for operating leases. Design/methodology/approach The authors use the Black–Scholes–Merton (BSM) option pricing methodology to estimate the change in default likelihood (DL) of nine different industries surrounding the adoption of ASC 842. In addition, the authors use univariate and multivariate analysis to test the statistical significance of firm-related factors. Findings The authors provide evidence that numerous industry’s DL increased following the FASB’s announcement of the new standard (ASC 842) regarding increased transparency in lease recognition. The effect is especially significant within the energy industry, although it is also shown in the consumer durables, manufacturing, hi-tech equipment, telecom, retail and wholesale and transportation industries. In addition, the authors find the effect is more pronounced for firms with high leverage, low financial slack, low operating return on assets, small market value and accounting for non-balance sheet recorded leases. Practical implications By investigating different industries, this study’s findings provide crucial insight to managers seeking lease financing as an operational strategy in a post-implementation environment and help them understand the impact of this new standard on their firm. Furthermore, this study answers the call of policy makers and academics to provide insight into the impact of updated leasing standards. Originality/value This is the only empirical study that examines the impact of ASC 842 on the DL of publicly traded firms by industry.

Pengaruh BOPO, CAR, dan FDR Terhadap Profitabilitas Bank Bukopin Syariah Periode 2013-2020

Abstract: This research was conducted to determine the effect of Operating Costs on Operating Income (BOPO), Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) on profitability as measured by Return On Assets (ROA) as research variables. The sample in this study is the quarterly financial statements of Bukopin Syariah for the period 2013-2020. The sample method used was purposive sampling method in order to obtain 32 samples. The method used in this study uses a descriptive method with a quantitative approach. The results of this study state that partially the variable Operating Costs to Operating Income (BOPO) has a significant negative effect on the profitability of Bukopin Syariah, the variables of Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) partially have no significant effect on the profitability of Bukopin Syariah. Simultaneously, the variables of Operational Cost to Operating Income (BOPO), Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) have a significant effect on the profitability of Bukopin Syariah

The Effect of Gross Profit, Operating Profit and Net Profit on Future Cash Flow Prediction at the Company of Telecommunications Sub Sector on IDX in 2014-2019

Abstract: This study was structured with the aim of knowing the effect of gross profit, operating profit and net profit on the prediction of future cash flows in telecommunications sub-sector companies listed on the Indonesian stock exchange. This research was conducted focused on the telecommunications sub-sector companies listed on the Indonesia Stock Exchange in 2014-2019. The sampling method used is purposive sampling. Through this sampling method, 5 companies were obtained that could be used as samples with a research period of 6 years. Therefore, in this study, the number of this study was 30 units of analysis. This study uses descriptive statistical analysis, correlation coefficient analysis, coefficient of determination analysis, simple regression analysis, and multiple regression analysis in analyzing all data. Testing the data used in this study is the partial t-significance test, the classical assumption test, and the F simulation test. From the research conducted, the results show that the gross profit and operating profit variables partially have no significant effect on future cash flows while the net income variable shows that partially significant effect on cash flows in the future. The variables of gross profit, operating profit and net profit simultaneously show a significant effect on future cash flows.

Regression analysis of operating profit of the company

Abstract: The purpose of the article is the further development of methodological provisions for economic analysis of the efficiency of use of tangible working resources and their impact on the final results of the enterprise. The theoretical and methodological basis of the study are the scientific works of foreign and domestic scientists on selected issues. In the course of the research general scientific methods of analysis, synthesis, comparison and generalization of scientific information were used. In addition, the methods of multifactor correlation-regression analysis and deterministic factor analysis were used in writing the work. A mathematical model is proposed, which allowed to assess the degree of influence on the results of operating activities of the enterprise such factors as: the share of tangible current resources in the structure of current assets; turnover ratio of material working capital; the share of working capital in tangible working capital; indicator of profitability of tangible current resources. It is estimated that 85% of the variation of the selected performance indicator is due to variation of the selected factors. A factor analysis of the efficiency of use of tangible working resources was also carried out and the economic effect obtained from accelerating the turnover of tangible working resources was calculated. Theoretical, methodical and organizational bases of the regression analysis of influence of level of use of material circulating resources on size of operating profit of the enterprise have received further development. For the first time, a mathematical model was proposed, which allowed to assess the degree of influence on the operating results of the enterprise of such factors as: the share of tangible current resources in the structure of current assets; turnover ratio of material working capital; the share of working capital in tangible working capital; indicator of profitability of tangible current resources. The practical value of scientific research is that the proposed analytical support of the process of managing the operational activities of the enterprise can increase the efficiency of providing analytical information in the time management system on existing and potential opportunities to improve the efficiency of working capital as one of the main factors influencing operational results. to achieve all financial participants of their financial goals.

Analisis pengaruh rasio solvabilitas dan efisiensi perbankan terhadap profitabilitas bank umum syariah periode 2016-2020

Abstract: This study aims to determine the effect of the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR) and Operating Costs of Operating Income on the Return on Assets (ROA) of Islamic Commercial Banks for the 2016-2020 period. This research is classified as causal research with quantitative approach. The data source used is a secondary data, namely the annual report of Islamic Commercial Banks. With purposive sampling technique, the number of samples obtained is 8 Islamic commercial banks. The data analysis method used in this study is multiple linear regression analysis with hypothesis testing measured through the t test and F test. The results of the study conclude that DER and DAR partially have no effect on the ROA variable at Islamic Commercial Banks in Indonesia in the 2016-2016 period. 2020. Operating Costs of Operating Income variable has an effect on the ROA. Meanwhile, the DER, DAR and Operating Costs of Operating Income variables simultaneously influence the ROA variable for Islamic Commercial Banks in Indonesia for the 2016-2020 period.

Banking sector performance evaluation in Ethiopia for the period of growth and transformation plan (GTP-II): private vs public commercial banks

Abstract: The main objective of this study was to evaluate and compare the financial performance of commercial banks in Ethiopia during the implementation of growth and transformation plan II. Moreover, determinants of financial performance were examined. The study was conducted using secondary data obtained from the National Bank of Ethiopia, and the official website of each commercial bank. Multiple panel regression and independent sample t tests were used to show the relationship and to compare the financial performance of commercial banks between the study periods. The ratio of non-interest expenses to total expense, log_net profit per employee, interest income to total income, and exchange rate were variables with a positive and significant effect on the financial performance of commercial banks, while log_total loans per branch and inflation affected negatively the financial performance measured by return on assets. Whereas, the ratio of debt to equity, log_net profit per employee, total liquid assets to total deposits, interest income to total income, and exchange rate have a positive and significant impact, while the ratio of loan loss provision to total loan, log_total loans per branch, and inflation negatively and significantly affected financial performance measured by ROE. The independent sample t test shows that except for the ratio of total loans to total deposits and total capital to total assets, the remaining variables did not show significant differences between state and publicly owned banks.

Analisis Perbandingan Kinerja Keuangan Bank dalam Masa Pandemi Covid 19

Abstract: During the pandemic period, the banking industry is expected to have an impact on the economic waves that occurred in Indonesia. The Indonesian financial system can be distinguished from conventional and Islamic financial systems. This study aims to determine the differences in the ratios of Islamic Commercial Banks (BUS) and Conventional Commercial Banks, including Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Return ON Assets (ROA), Operating Expenses and Operating Income (BOPO) and Loans. to Deposit Ratio (LDR) for the last 4 years. Comparison of the performance of financial ratios at Islamic Commercial Banks and Conventional Commercial Banks as measured by the ratio of Capital Adequay Ratio (CAR), Non Performing Loan (NPL), Return On Assets (ROA), Return On Assets (ROA), Operating Expenses, Operating Income ( BOPO) are the same in the sense that there is no difference between the ratios. For the Loan to Deposit Ratio (LDR) there are differences in the financial performance of Islamic Commercial Banks and Conventional Commercial Banks.

Causality of Credit Distribution in Indonesian Banking

Abstract: This study aims to examine the effect of third-party funds, Capital Adequacy Ratio (CAR), return on assets (ROA), Operating Expenses on Operating Income (BOPO), and NPL (Non-Performing Loans) on Credit Distribution to commercial banks listed on the Stock Exchange. Indonesian Securities for the period 2018-2021. The type of research used in this research is associative research. Associative research is research to know the relationship between two or more variables. Thus, Dabat builds a theory that functions to predict and control a phenomenon. The researcher explains whether TPF, CAR, ROA, BOPO, NPL, and Credit Distribution in this study. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange, as many as 42 banks. The sample selection method used is purposive sampling. So the total sampled is 120 samples. The data were analyzed using multiple linear regression analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results of this study found that Third Party Funds (DPK), Capital Adequacy Ratio (CAR), and Return on Assets (ROA) had a positive and significant effect on Credit Distribution to banking companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, Operating Expenses on Operating Income (BOPO) and NPL (Non-Performing Loans) have a negative and significant effect on Credit Distribution to banking companies listed on the Indonesia Stock Exchange (IDX).

The Effect of Gross Profit, Operational Profit and Net Profit on Future Cash Flows

Abstract: This study aims to find empirical evidence about the effect of gross profit, operating profit, and net profit on cash flow of future operating activities in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016-2019. The method used to select the subject of this research is purposive sampling. The data were tested using multiple linear regression at a significance level of 5% with the help of the SPSS program. Based on the results of the partial test (t test), operating income and net income have significant effect in predicting the cash flows of operating activities in the future, while gross profit has no significant effect on predicting the cash flows of operating activities in the future. Meanwhile, based on the simultaneous test (F test), gross profit, operating profit, and net profit simultaneously have significant effect in predicting the cash flow of operating activities in the future.

Effect of Financing to Deposit Ratio (FDR), Net Operating Margin (NOM), and Efficiency to Profitability of Islamic Banks in ASEAN

Abstract: Abstract. Introduction. Profitability is a comparison that can be used to measure a company's ability to generate profits in general business activities. The main factors in increasing profitability are aspects of liquidity, efficiency and revenue sharing. Purpose. This study aims to discuss how the influence of the distribution of Third Party Funds (DPK), Efficiency, and Interest Income on the Profitability of Islamic Banks. This study uses the variables of Financing to Deposit Ratio (FDR), Net Operating Margin (NOM), and Efficiency as measured by BOPO (Operating Costs and Operating Income) to Profitability as measured by ROE (Return On Equity) in Islamic banking in Indonesia and Malaysia. The sample in this study consisted of 5 Islamic banking companies in the Southeast Asian region. The population of this study is Islamic banking companies taken from the publications of the ASEAN Islamic Bank for the period 2014 to 2019. The statistical test tool in this study is Eviews 9 which is used for panel data regression testing. Results. This study shows that the variable operating costs and operating income (BOPO) has a negative and significant effect on Return On Equity (ROE). while the variables Financing to Deposit Ratio (FDR) and Net Operating Margin (NIM) have a negative and insignificant effect on Return On Equity ROE. Conclusions. In this study efficiency has a significant effect on profitability as measured by ROE.

Determinants of Commercial Bank Performance with Guarantee Interest as Moderating Variables in Banks Listed on IDX 2016 – 2020

Abstract: This study aims to analyze and examine the effect of the Efficiency Ratio (BOPO), Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Non-Performing Loan (NPL), Size (SIZE) with LPS Guarantee Interest Rate (SBP) as a moderating variable on the Return On Assets (ROA) of Commercial Banks listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used is purposive sampling, including the observation of 38 commercial banks listed on the Indonesia Stock Exchange from 2016 to 2020. The statistical analysis method used is a descriptive quantitative method with the type of data being time series and cross-section using moderated regression analysis method (MRA). The results showed that the determinants of Operating Costs with Operating Income (BOPO) and Guarantee Interest Rate (SBP) had a positive and significant effect on Return On Assets (ROA), Non Performing Loans (NPL) had a significant negative effect on Return On Assets (ROA). The Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Bank Size (SIZE) do not affect Return On Assets (ROA). The results of the Moderating Guarantee Interest Rate (SBP) moderate the effect of Operating Costs with Operating Income (BOPO) and moderate the effect of Non-Performing Loans (NPL) on Return On Assets (ROA). It is believed that the Guaranteed Interest Rate (SBP) has force power as a determinant of the level of profitability or performance of the bank, either directly or indirectly.

PENGARUH LOAN TO DEPOSIT RATIO DAN BEBAN OPERATIONAL PER PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET PADA PT. BANK MEGA Tbk YANG TERCATAT DI BURSA EFEK INDONESIA (BEI)

Abstract: The purpose of this study was to determine the effect of Loan to Deposit Ratio (LDR) and Operating Expenses per Operating Income (BOPO) on Return On Assets (ROA) at PT. Bank Mega Tbk in 2010-2019. This study uses secondary data obtained through documentation in the form of annual financial reports from PT. Bank Mega Tbk, officially accessed from www.bankmega.com Data analysis was carried out using Descriptive Analysis, Classical Assumption Test consisting of Normality Test; Non-Multicollinearity Test; Non Heteroscedasticity Test; and Non-Autocorrelation Test, Model Feasibility Test consisting of Multiple Correlation Test (R); Determination Correlation Test (R Square); and the F Test (Anova), as well as the Effect of Causality Test consisting of the Simple Linear Regression Coefficient; Multiple Linear Analysis; and Hypothesis Testing (T Test).The results of the study found that the Loan to Deposit Ratio on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.826 where 0.826 > 0.05 means that the Loan to Deposit Ratio has no effect on Return On Assets. Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.000 where 0.000 < 0.05 means that Operational Expenses per Operating Income have an effect on Return On Assets. And Loan to Deposit Ratio and Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.010 where 0.010 < 0.05 means that Loan to Deposit Ratio of Operating Expenses per Operating Income has a joint effect on Return On Assets.

Technology valuation for intellectual property commercialization

Abstract: This study was conducted to evaluate the technical value of 19 intellectual property rights held by the Korea Research Institute of Bioscience and Biotechnology, and the purpose of this valuation is to promote commercialization by acquiring the technology transfer or exclusive license for the intellectual property rights. This study examines the theoretical and practical aspects of the valuation methods and procedures of the income approach that are useful for valuing intellectual property. Assuming that bioscience and biotechnology firms receive license transfer of intellectual property held by a foreign company, the valuation analysis of intellectual property based on the profit approach is based on business plans and financial statements of domestic companies. After calculating the operating profit from the gross profit of the company in detail, the corporation tax and the capital cost are taken into account and the depreciation cost is increased or decreased to calculate the excess profit and multiply the present value by the present value. We propose an income approach model and a case analysis to obtain the ultimate value of intellectual property by multiplying the contribution by this factor. It is not easy to predict future cash flows and estimate various financial statements, and there is a limit to the possibility that the evaluator will be subject to the estimation of the appropriate discount rate. More detailed and partial complementary research classified by the industry size is to be left as a future study.

Analisis Rasio Profitabilitas Untuk Mengukur Kinerja PT. Bank Perkreditan Rakyat Jorong Kampung Tangah Pariaman

Abstract: The purpose of this study was to determine the level of profitability ratios at PT. Bank Perkreditan Rakyat Jorong Kampung Tangah Pariaman. Data analysis is done by calculating using the formula Return On Assets (ROA), Return On Equity (ROE), Operating Costs and Operating Income (BOPO), Net Profit Margin (NPM). The results showed that the average ROA was 3.006%, the average ROE was 25.108%, the average BOPO was 3.006%, the average NPM was 15.418%. This means that the value has reached the standard set by Bank Indonesia, this shows the financial performance of PT. The Jorong Rural Bank, Kampung Tangah Pariaman, is good because the bank is able to generate profits and profits.

PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), BEBAN OPERASI PENDAPATAN OPERASI (BOPO) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP NET INTEREST MARGIN (NIM) (Studi pada Bank Umum Swasta Nasional Devisa dengan Manajemen Konvensional yang T

Abstract: Abstract: Banking is an institution that brings together those who need funds and those who have funds. One of the bank's assessments is the level of efficiency with financial ratios that can be seen in the financial statements. The level of efficiency is described by the NIM ratio. Based on data obtained from 18 Conventional Foreign Exchange National Private Commercial Banks, only 4 banks have NIMs in the healthy category (>6%), while other banks have NIMs in the unhealthy category (<6%). To maintain NIM in a healthy condition, it is necessary to know what factors influence it. This study aims to determine the effect of Capital Adequacy Ratio, Non Performing Loan, Operating Income Operating Expenses, and Loan to Deposit Ratio on Net Interest Margin (NIM). The population of this research is all National Private Foreign Exchange Commercial Banks with conventional management listed on the Indonesia Stock Exchange in 2015-2019. The data was taken through the official website of the Indonesia Stock Exchange and the Financial Services Authority and analyzed using the Classic Assumption Test, Correlation Coefficient Test, Coefficient of Determination Test, Simple Linear Regression Test, Multiple Linear Test, T Test, and F Test with the SPSS data processing application. The results showed that CAR had a significant positive effect on NIM, NPL had no effect on NIM, BOPO had a significant negative effect on NIM. BOPO is the ratio that most dominantly affects NIM, second is the CAR ratio, and the last is NPL, while LDR has no influence on NIM. From the results of this study, it is concluded that the better the CAR, NPL, BOPO, and LDR will increase the NIM at Conventional Foreign Exchange National Private Banks listed on the Indonesia Stock Exchange in 2015-2019 and BOPO is the most dominant ratio affecting NIM. The advice for banks is to always keep the bank's financial ratios in a healthy condition so that they can increase their net interest profits. Banks are also expected to be able to maintain the BOPO ratio in a healthy condition because BOPO has the most dominant influence on NIMKeywords: Capital Adequacy Ratio, Non-Performing Loan, Operating Expenses Operating Income, Loan to Deposit Ratio, Net Interest Margin

Profitability Indicators and Their Impact on Market Value - a Study of a Sample of Commercial Banks Listed in the Iraq Stock Exchange for the Period 2004-2019

Abstract: The study aims to use traditional indicators that have been used little before, namely profitability indicators, as these indicators are one of the early warning models for banks in case of exposure to financial risks and it consists of seven basic indicators which are the rate of return on ownership (ROE), the rate of return on Assets (ROA), net operating profit margin (NOPM), earnings per share (EPS) net profit margin (NPM), utilization of asset benefit (AU), equity multiplier EM) The research sample included ten Iraqi private commercial banks for a period of ( 2004 -2019); This is due to the researcher's inability to obtain financial data for more than one number of banks, and the validity of the research hypotheses including the possibility of using profitability indicators in evaluating the performance of Iraqi private commercial banks has been proven. The value of the multiple correlation coefficient between these indicators on the one hand and the market value of banks on the other hand (0.78), and this value is statistically significant at the level (1%). Banks are also evaluating their performance; By relying on their capabilities, through which they can identify losses and know their causes, and then find ways to address them, in addition to being able to draw up an appropriate basic strategy to raise and improve their current level of performance.

Pengaruh biaya produksi terhadap laba usaha puding lamota

Abstract: Profit is one measure of the success of the company. The increase in profit is inseparable from the indicators that support it, including production costs. Production costs are the main costs incurred by manufacturing companies to earn revenue and profits. Therefore, the Puding Lamota Business as a manufacturing business needs to examine the effect of production costs on operating profit in several production periods so that it can be used as a reference for production in the following period. The type of data used in this study is quantitative data and is obtained from secondary sources (financial reports and financial documents or notes and receipts) of business units. The data consists of data on production costs and operating profit of Puding Lamota. Data analysis in this study uses a simple linear regression analysis technique where the independent variable is production costs (X) and the dependent variable is operating profit (Y). The results showed that the average operating profit for the three production periods was Rp.1,080,666 and the average production cost was Rp.2,383,333. In addition, this study shows that there is a positive and significant effect of production costs on the operating profit of Puding Lamota.

Relationship of Mergers and Acquisitions with Financial Performance: Indian Evidence

Abstract: In this paper an attempt has been made to investigate the level of relationship between acquisitions/mergers and operating financial performance by making the pre and post-merger comparison of operating financial performance. The researchers have studied various aspects such as Return on Capital Employed (ROCE), Debt Equity Ratio, Return on Net worth (RONW), Net Profit Margin (NPM), Operating Profit Margin (OPM), Gross Profit Margin (GPM), Earning per Share (EPS) and Price to Earnings Ratio (P/E) so as to ascertain the relationship between pre and post-merger operating financial performance of the acquirers. For this purpose two industries are taken into consideration such as, aviation industry and oil and gas industry. The reference period of five years has been taken for every firm. The findings put forth by the study affirm that the inorganic growth decisions have not gone well, particularly, in the aviation industry for the financial performance has gone from bad to worse, however, the oil and gas industry has put forth mixed results.