Pub Date : 2021-03-31DOI: 10.33369/FAIRNESS.V10I1.15228
Mohamad Yusuf Nofrianto, Nurna Azizah, Darman Usman
This study aims to examine the causal relationship between corporate governance mechanism variables, board of directors commitment ethics, and company performance. Corporate governance is measured by looking at the effectiveness of commissioners and audit committees, ethical commitment of the board of directors is measured score of 0 to 4 and company performance is measured by return on assets (ROA) and return on equity (ROE). This study found that corporate governance have an influence on company performance as measured using return on assets (ROA), while corporate governance have no influence on company performance as measured using return on assets (ROE). The ethical commitment of the board of directors is unable to strengthen the relationship between corporate governance and company performance as measured by ROA or ROE.
{"title":"PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN ETIKA KOMITMEN DIREKSI SEBAGAI VARIABEL MODERASI","authors":"Mohamad Yusuf Nofrianto, Nurna Azizah, Darman Usman","doi":"10.33369/FAIRNESS.V10I1.15228","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I1.15228","url":null,"abstract":"This study aims to examine the causal relationship between corporate governance mechanism variables, board of directors commitment ethics, and company performance. Corporate governance is measured by looking at the effectiveness of commissioners and audit committees, ethical commitment of the board of directors is measured score of 0 to 4 and company performance is measured by return on assets (ROA) and return on equity (ROE). This study found that corporate governance have an influence on company performance as measured using return on assets (ROA), while corporate governance have no influence on company performance as measured using return on assets (ROE). The ethical commitment of the board of directors is unable to strengthen the relationship between corporate governance and company performance as measured by ROA or ROE.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"221 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116007524","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}
This study aimed to examine the effect of Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. This research is a type of research with a quantitative approach to survey methods. The sample in this study was 29 Regional Apparatus of Seluma Regency. Sampling of respondents in this study is based on the census method. The respondents from each Regional Apparatus are financial administration officials, treasurers, and financial administration staff at agencies, offices, offices, sub-districts, and regional secretaries. The results showed that Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. Keyword: Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems, Quality of Regional Financial Reports.
{"title":"PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN SELUMA","authors":"Diana Puspita, Fadli Fadli, Halimatusyadiah Halimatusyadiah","doi":"10.33369/FAIRNESS.V10I2.15247","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I2.15247","url":null,"abstract":"This study aimed to examine the effect of Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. This research is a type of research with a quantitative approach to survey methods. The sample in this study was 29 Regional Apparatus of Seluma Regency. Sampling of respondents in this study is based on the census method. The respondents from each Regional Apparatus are financial administration officials, treasurers, and financial administration staff at agencies, offices, offices, sub-districts, and regional secretaries. The results showed that Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. Keyword: Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems, Quality of Regional Financial Reports.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126413452","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}
Pub Date : 2021-03-31DOI: 10.33369/fairness.v9i2.15224
Sari Awlia Sandy
This study aims to provide empirical evidence that there are differences in tax avoidance that occurs in every corporate life cycle and the life cycle of the company affect tax avoidance. The population in this study are all non-financial companies listed in Indonesia Stock Exchange 2011-2016. The sample of this research is 228 non-financial sector companies listed in Indonesia Stock Exchange 2011-2016. Collection method usig purposive sampling technique. Were selected as a sample of the total 1102 observations this study. The method of analysis in this study using different test Independent Sample t-test and logistic regression analysis.The results of this study indicate that: 1) There is no difference in tax avoidance that occurs in every corporate life cycle either by using ETR proxy or CETR proxy. 2) The life cycle of the company has no effect on tax evasion by the company either by looking at ETR or CETR and doesn’t form a U-Shaped linear pattern.
{"title":"SIKLUS HIDUP PERUSAHAAN DAN PENGHINDARAN PAJAK","authors":"Sari Awlia Sandy","doi":"10.33369/fairness.v9i2.15224","DOIUrl":"https://doi.org/10.33369/fairness.v9i2.15224","url":null,"abstract":"This study aims to provide empirical evidence that there are differences in tax avoidance that occurs in every corporate life cycle and the life cycle of the company affect tax avoidance. The population in this study are all non-financial companies listed in Indonesia Stock Exchange 2011-2016. The sample of this research is 228 non-financial sector companies listed in Indonesia Stock Exchange 2011-2016. Collection method usig purposive sampling technique. Were selected as a sample of the total 1102 observations this study. The method of analysis in this study using different test Independent Sample t-test and logistic regression analysis.The results of this study indicate that: 1) There is no difference in tax avoidance that occurs in every corporate life cycle either by using ETR proxy or CETR proxy. 2) The life cycle of the company has no effect on tax evasion by the company either by looking at ETR or CETR and doesn’t form a U-Shaped linear pattern.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116594069","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}
Pub Date : 2021-03-31DOI: 10.33369/FAIRNESS.V10I1.15233
Adi Susanto, Fachruzzaman Fachruzzaman, A. Abdullah
The purpose of this study was to determine and analyze the implementation of the Employee Additional Income policy in Bengkulu Province. This type of research is descriptive qualitative. The type of data used is primary data obtained through interviews and documentation studies. Respondents or informants in the study were civil apparatus in Bengkulu Province Government recipients of Employee Additional Income. Data analysis method used is descriptive analysis and qualitative analysis. This study found that: (1) Terms of granting Employee Additional Income in the Bengkulu Province Government are calculated based on the determination of job weight, work performance and employee discipline, as stated in the Bengkulu Province Regulation concerning Giving Additional Income to Bengkulu Province Government Employees; and (2) Mechanisms for granting Employee Additional Income within the Bengkulu Province Government have been carried out according to operational standards for improving employee welfare in the Bengkulu Province Government, namely based on Bengkulu Province Regulation concerning Giving Additional Income to Bengkulu Province Government Employees.
{"title":"IMPLEMENTASI KEBIJAKAN TAMBAHAN PENGHASILAN PEGAWAI (TPP) DI PROVINSI BENGKULU","authors":"Adi Susanto, Fachruzzaman Fachruzzaman, A. Abdullah","doi":"10.33369/FAIRNESS.V10I1.15233","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I1.15233","url":null,"abstract":"The purpose of this study was to determine and analyze the implementation of the Employee Additional Income policy in Bengkulu Province. This type of research is descriptive qualitative. The type of data used is primary data obtained through interviews and documentation studies. Respondents or informants in the study were civil apparatus in Bengkulu Province Government recipients of Employee Additional Income. Data analysis method used is descriptive analysis and qualitative analysis. This study found that: (1) Terms of granting Employee Additional Income in the Bengkulu Province Government are calculated based on the determination of job weight, work performance and employee discipline, as stated in the Bengkulu Province Regulation concerning Giving Additional Income to Bengkulu Province Government Employees; and (2) Mechanisms for granting Employee Additional Income within the Bengkulu Province Government have been carried out according to operational standards for improving employee welfare in the Bengkulu Province Government, namely based on Bengkulu Province Regulation concerning Giving Additional Income to Bengkulu Province Government Employees.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121055521","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}
Pub Date : 2021-03-31DOI: 10.33369/fairness.v9i3.15240
D. Pertiwi
This study aims to prove the effect of audit committee characteristics on the quality of financial statements and prove that audit quality affects and strengthens the relationship between audit committee characteristics and the quality of financial statements.The population of this study was non-financial companies listed on the Indonesia Stock Exchange. The selection sample was done by purposive sampling method based on inclusion criteria. Hypothesis testing in this research used linear regression analysis.The results showed that there was no association between the audit committee characteristics with persistence, predictability, the number of the audit committee expertise, and the number of the audit committee meeting. Furthermore, the commissioner independent had an effect on conservatism. The number of the audit committee expertise and the number of the audit committee meeting with the financial report timeline were correlated. In addition, big four as moderation had an association with the audit committee meeting number and conservatism, which had a big impact on strengthening the correlation between the number of the audit committee meeting and conservatism.
{"title":"PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN NON KEUNGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI","authors":"D. Pertiwi","doi":"10.33369/fairness.v9i3.15240","DOIUrl":"https://doi.org/10.33369/fairness.v9i3.15240","url":null,"abstract":"This study aims to prove the effect of audit committee characteristics on the quality of financial statements and prove that audit quality affects and strengthens the relationship between audit committee characteristics and the quality of financial statements.The population of this study was non-financial companies listed on the Indonesia Stock Exchange. The selection sample was done by purposive sampling method based on inclusion criteria. Hypothesis testing in this research used linear regression analysis.The results showed that there was no association between the audit committee characteristics with persistence, predictability, the number of the audit committee expertise, and the number of the audit committee meeting. Furthermore, the commissioner independent had an effect on conservatism. The number of the audit committee expertise and the number of the audit committee meeting with the financial report timeline were correlated. In addition, big four as moderation had an association with the audit committee meeting number and conservatism, which had a big impact on strengthening the correlation between the number of the audit committee meeting and conservatism.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"8 8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133377667","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}
Pub Date : 2021-03-31DOI: 10.33369/FAIRNESS.V10I3.15265
Tiara Eriza, S. Saiful, Halimatusyadiah Halimatusyadiah
The purpose of this research is to know the work motivation, commitment professional and work satisfaction on turnover intention of worker Accounting Graduate Worker in Bengkulu City. The population of this study are 123 peoples. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the work motivation has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the motivation more increase, the turnover intention will be decrease; (2) the professional commitment has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the professional commitment more increase, the turnover intention will be decrease; and (3) the work satisfaction has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the work satisfaction more increase, the turnover intention will be decrease.
{"title":"MOTIVASI, KOMITMENT, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA SARJANA AKUNTANSI DI BENGKULU","authors":"Tiara Eriza, S. Saiful, Halimatusyadiah Halimatusyadiah","doi":"10.33369/FAIRNESS.V10I3.15265","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I3.15265","url":null,"abstract":"The purpose of this research is to know the work motivation, commitment professional and work satisfaction on turnover intention of worker Accounting Graduate Worker in Bengkulu City. The population of this study are 123 peoples. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the work motivation has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the motivation more increase, the turnover intention will be decrease; (2) the professional commitment has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the professional commitment more increase, the turnover intention will be decrease; and (3) the work satisfaction has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the work satisfaction more increase, the turnover intention will be decrease.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114243790","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}
Pub Date : 2021-03-31DOI: 10.33369/FAIRNESS.V10I2.15259
R. Rizki, H. Husaini, P. P. Midiastuty
This study aims to examine whether internal corporate governance (the proportion of independence commissioners, board size, independence of audit committees, audit committee financial expertise, audit committee meetings, and audit committee membership) affect the timeliness of financial reporting. This study uses a quantitative approach. Methods of data collection using purposive sampling method. The object of this research is publicly traded non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2015- 2019 period. The timeliness of financial reporting is measured by Audit Report Lag (ARL) and Management Report Lag (MRL). The data obtained in this study were as many as 113 sample companies. The data analysis method of this research is multiple linear regression. The results of the Audit Lag Report shows that the proportion of independent commissioners, audit committee financial expertise, and audit committee meetings affect the Audit Lag report while the size of the board of commissioners, independent audit committee, and audit committee membership has no effect on the Audit Lag Report. In contrast to the results of Management Report Lag shows that independent audit committees and audit committee meetings affect Management Lag Reports while the proportion of independent commissioners, board size, audit committee financial expertise, and audit committee membership has no effect on Lag Management Reports.
{"title":"CORPORATE GOVERNANCE INTERNAL DAN KETEPATAN WAKTU LAPORAN KEUANGAN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"R. Rizki, H. Husaini, P. P. Midiastuty","doi":"10.33369/FAIRNESS.V10I2.15259","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I2.15259","url":null,"abstract":"This study aims to examine whether internal corporate governance (the proportion of independence commissioners, board size, independence of audit committees, audit committee financial expertise, audit committee meetings, and audit committee membership) affect the timeliness of financial reporting. This study uses a quantitative approach. Methods of data collection using purposive sampling method. The object of this research is publicly traded non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2015- 2019 period. The timeliness of financial reporting is measured by Audit Report Lag (ARL) and Management Report Lag (MRL). The data obtained in this study were as many as 113 sample companies. The data analysis method of this research is multiple linear regression. The results of the Audit Lag Report shows that the proportion of independent commissioners, audit committee financial expertise, and audit committee meetings affect the Audit Lag report while the size of the board of commissioners, independent audit committee, and audit committee membership has no effect on the Audit Lag Report. In contrast to the results of Management Report Lag shows that independent audit committees and audit committee meetings affect Management Lag Reports while the proportion of independent commissioners, board size, audit committee financial expertise, and audit committee membership has no effect on Lag Management Reports.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121081085","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}
Pub Date : 2021-03-31DOI: 10.33369/fairness.v9i3.15236
Elsya Septiani Putri
This study aims to examine the effect of Earnings Management, Profitability, Bank Size, and Board of Commissioners Size on Corporate Social Responsibility (CSR). The sample of this study consisted of 8 Sharia Commercial Banks registered in the Indonesian Sharia Banking Statistics. Testing the hypothesis in this study using multiple linear regression analysis by following the autoregressive process of order 1 or AR (1) which is estimated simultaneously using the Eviews application. The results of this study indicate that earnings management has a positive effect on Corporate Social Responsibility (CSR), while profitability, bank size, and board size do not affect Corporate Social Responsibility (CSR).
{"title":"MANAJEMEN LABA, PROFITABILITAS, UKURAN BANK, DEWAN KOMISARIS DAN CORPORATE SOCIAL RESPONSIBILITY BANK SYARIAH","authors":"Elsya Septiani Putri","doi":"10.33369/fairness.v9i3.15236","DOIUrl":"https://doi.org/10.33369/fairness.v9i3.15236","url":null,"abstract":"This study aims to examine the effect of Earnings Management, Profitability, Bank Size, and Board of Commissioners Size on Corporate Social Responsibility (CSR). The sample of this study consisted of 8 Sharia Commercial Banks registered in the Indonesian Sharia Banking Statistics. Testing the hypothesis in this study using multiple linear regression analysis by following the autoregressive process of order 1 or AR (1) which is estimated simultaneously using the Eviews application. The results of this study indicate that earnings management has a positive effect on Corporate Social Responsibility (CSR), while profitability, bank size, and board size do not affect Corporate Social Responsibility (CSR).","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131325135","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}
This research was aimed to analyze the participation in budgeting, job satisfaction, and organizational commitment to performance. Participation in budgeting is a common approach that can improve performance because in participation there is the delegation of procedures and involvement in decision making. Job satisfaction depends on what the individual feels towards his job and requires someone to interact with companions and commanders, follow the rules, and achieve performance standards. Organizational commitment is an emotional attachment, individual involvement in the organization, and the preference to stay on the organization. The results of this study showed that participation in budgeting variables does not significantly affect on managerial performance, job satisfaction variables significantly influence managerial performance and the organizational commitment variables have a significant effect on managerial performance.
{"title":"PARTISIPASI PENGANGGARAN, KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN KINERJA APARAT PEMERINTAH BADAN PERTANAHAN NASIONAL PROVINSI BENGKULU","authors":"Ridha Ridha, Fadli Fadli, Halimatusyadiah Halimatusyadiah","doi":"10.33369/FAIRNESS.V10I3.15267","DOIUrl":"https://doi.org/10.33369/FAIRNESS.V10I3.15267","url":null,"abstract":"This research was aimed to analyze the participation in budgeting, job satisfaction, and organizational commitment to performance. Participation in budgeting is a common approach that can improve performance because in participation there is the delegation of procedures and involvement in decision making. Job satisfaction depends on what the individual feels towards his job and requires someone to interact with companions and commanders, follow the rules, and achieve performance standards. Organizational commitment is an emotional attachment, individual involvement in the organization, and the preference to stay on the organization. The results of this study showed that participation in budgeting variables does not significantly affect on managerial performance, job satisfaction variables significantly influence managerial performance and the organizational commitment variables have a significant effect on managerial performance.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121903689","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}
Pub Date : 2021-03-31DOI: 10.33369/fairness.v9i2.15227
Maya Novianti
The purpose of this research is to analyze and to know the difference of financial performance between conventional bank and sharia bank period 2012-2016 using financial ratio proxy (CAMEL). The data used in this research is secondary data obtained from financial reports of Conventional Bank and Sharia Bank. The sample size is 29 Banks, consisting of 20 conventional banks and 9 Syariah banks. Data analysis method used is one way ANOVA difference test.The result of the research shows that there is a significant difference between conventional bank financial performance and financial performance of sharia bank seen from Capital Adequacy Ratio (CAR), Net Profit Margin (NPM) and Loan to Deposit Ratio (LDR). While, the ratio of Return On Risk Asset (RORA) and Return On Asset (ROA) financial performance of conventional Bank and Bank of Sharia could not significant difference.
{"title":"ANALISIS PERBEDAAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL MENGGUNAKAN RASIO CAMEL","authors":"Maya Novianti","doi":"10.33369/fairness.v9i2.15227","DOIUrl":"https://doi.org/10.33369/fairness.v9i2.15227","url":null,"abstract":"The purpose of this research is to analyze and to know the difference of financial performance between conventional bank and sharia bank period 2012-2016 using financial ratio proxy (CAMEL). The data used in this research is secondary data obtained from financial reports of Conventional Bank and Sharia Bank. The sample size is 29 Banks, consisting of 20 conventional banks and 9 Syariah banks. Data analysis method used is one way ANOVA difference test.The result of the research shows that there is a significant difference between conventional bank financial performance and financial performance of sharia bank seen from Capital Adequacy Ratio (CAR), Net Profit Margin (NPM) and Loan to Deposit Ratio (LDR). While, the ratio of Return On Risk Asset (RORA) and Return On Asset (ROA) financial performance of conventional Bank and Bank of Sharia could not significant difference.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115218999","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}
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