监督委员会、伊斯兰教法监督委员会、存款基金(FDR)的影响,以及企业盈利能力的衡量。

Raka Dwi Pangestu, S. Santoso
{"title":"监督委员会、伊斯兰教法监督委员会、存款基金(FDR)的影响,以及企业盈利能力的衡量。","authors":"Raka Dwi Pangestu, S. Santoso","doi":"10.30595/raar.v1i2.11865","DOIUrl":null,"url":null,"abstract":"This study aims to determine the effect of the board of commissioners, sharia supervisory board, financing to deposit ratio, and company size on profitability as proxied by ROA (Return On Assets) in Islamic commercial bank companies registered with the Financial Services Authority for the period 2014-2018. The sampling technique used is the purposive sampling technique to obtain a sample of 14 companies with 70 observations. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. This study indicates that the variables of the board of commissioners, sharia supervisory board, and financing to deposit ratio do not affect profitability. However, another variable, namely the size of the company, has a positive effect on profitability.","PeriodicalId":240439,"journal":{"name":"Review of Applied Accounting Research (RAAR)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENGARUH DEWAN KOMISARIS, DEWAN PENGAWAS SYARIAH, FINANCING TO DEPOSIT RATIO (FDR), DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS.\",\"authors\":\"Raka Dwi Pangestu, S. Santoso\",\"doi\":\"10.30595/raar.v1i2.11865\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the effect of the board of commissioners, sharia supervisory board, financing to deposit ratio, and company size on profitability as proxied by ROA (Return On Assets) in Islamic commercial bank companies registered with the Financial Services Authority for the period 2014-2018. The sampling technique used is the purposive sampling technique to obtain a sample of 14 companies with 70 observations. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. This study indicates that the variables of the board of commissioners, sharia supervisory board, and financing to deposit ratio do not affect profitability. However, another variable, namely the size of the company, has a positive effect on profitability.\",\"PeriodicalId\":240439,\"journal\":{\"name\":\"Review of Applied Accounting Research (RAAR)\",\"volume\":\"38 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-10-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Review of Applied Accounting Research (RAAR)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.30595/raar.v1i2.11865\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Review of Applied Accounting Research (RAAR)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30595/raar.v1i2.11865","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本研究旨在确定2014-2018年期间在金融服务管理局注册的伊斯兰商业银行公司的董事会、伊斯兰教法监事会、融资与存款比率和公司规模对ROA(资产回报率)所代表的盈利能力的影响。使用的抽样技术是有目的的抽样技术,以获得14家公司的70个观察值的样本。使用的数据分析技术是在SPSS程序的帮助下进行多元线性回归分析。本研究表明,监事会、教法监事会、融资存款比等变量对盈利能力没有影响。然而,另一个变量,即公司的规模,对盈利能力有积极的影响。
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
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
PENGARUH DEWAN KOMISARIS, DEWAN PENGAWAS SYARIAH, FINANCING TO DEPOSIT RATIO (FDR), DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS.
This study aims to determine the effect of the board of commissioners, sharia supervisory board, financing to deposit ratio, and company size on profitability as proxied by ROA (Return On Assets) in Islamic commercial bank companies registered with the Financial Services Authority for the period 2014-2018. The sampling technique used is the purposive sampling technique to obtain a sample of 14 companies with 70 observations. The data analysis technique used is multiple linear regression analysis with the help of the SPSS program. This study indicates that the variables of the board of commissioners, sharia supervisory board, and financing to deposit ratio do not affect profitability. However, another variable, namely the size of the company, has a positive effect on profitability.
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
自引率
0.00%
发文量
0
期刊最新文献
Pengaruh Penerapan Tax Amnesty (Pengampunan Pajak) Terhadap Penerimaan Pajak (Studi pada Kantor Pelayanan Pajak Bandung Pratama) Penerapan Sistem Akuntansi Dasar Pada Usaha Mikro Kecil Dan Menengah Di Desa Beji Kecamatan Pandanarum Banjarnegara Profitabilitas, Likuiditas, Kebijakan Hutang Dan Kebijakan Dividen Terhadap Manajemen Laba Pengantar Akuntansi Internasional Analisis Profitabilitas Pada Perusahaan Perdagangan, Jasa Dan Investasi Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1