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Increasing the prosperity of owners or shareholders is one of the goals of companies that have gone public. The high prosperity will increase the market performance of companies going public. The purpose of this study is to determine the role of financial performance in improving the stock price of companies going public. The population used in this research is 65 companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling technique used purposive sampling method, in order to obtain a sample of 60 companies that meet the sample criteria. The data analysis method used in this research is multiple linear regression analysis, descriptive analysis, normality test, coefficient of determination, and t test. Financial performance variables are measured from three ratios, namely solvency ratios, profitability ratios, and activity ratios. The results showed that the solvency ratio and profitability ratio have a significant influence on the stock price of companies going public. The activity ratio shows that the results cannot affect the stock price of companies going public

This thesis contains a study of how BPR financial ratios are Current Asset Ratio (CAR)/ Minimum Capital Requirements (KPMM), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operational Costs Operating Income (BOPO), and Loans to Deposit Ratio (LDR) affects the level of profitability projected by the Return on Assets (ROA) ratio. In this study CAR/ KPMM, NPL, NIM, BOPO and LDR as independent variables, while ROA as the dependent variable. This study uses sample data from the financial statements of Rural Bank (BPR) in Semarang City registered with the Financial Services Authority (OJK) in 2016 to 2018. Sampling from the OJK website (www.ojk.go.id) and using the Purpossive method Sampling. There are 23 BPRs that meet the criteria as research samples. The sample data is processed using Microsoft Excel and SPSS 19. The analytical method used for data processing in this study is the Multiple Linear Regression Analysis Method. The results of the data processing in this study indicate that CAR / KPMM and NIM have a significant positive effect on ROA, BOPO has a significant negative effect on ROA and NPL, and LDR does not significantly influence ROA  Key Wor : Rural Credit Banks (BPR), ROA, CAR/KPMM, NPL, NIM, BOPO, LDR

ABSTRAKPerilaku seseorang dalam memutuskan untuk memilih produk dalam pembiayaan multijasa di setiap lembaga keuangan pasti dipengaruhi oleh rasionalitas ekonomi yakni bagi hasil, fasilitas, pelayanan, kemudahan, kenyamanan dan keamanan transaksi. Karena sebagai indentitas dan juga sebagai langkah untuk menarik nasabah yang pada pencapaiannya yaiu kepercayaan nasabah. Rumusan masalah penelitian ini adalah (1) Apakah proses pemberian pembiayaan dapat berpengaruh terhadap kepercayaan nasabah pembiayaan multijasa pada PT. Bank Pembiayaan Rakyat Syariah Fajar Sejahtera Bali? (2) Apakah preferensi dapat berpengaruh terhadap kepercayaan nasabah pembiayaan multijasa? (3) Apakah proses pemberian pembiayaan dan preferensi dapat berpengaruhterhadap kepercayaan nasabah pembiayaan multijasa? Tujuan penelitian ini adalah untuk mengetahui (1) pengaruh proses pemberian pembiayaan terhadap kepercayaan nasabah pembiayaan multijasa (2) pengaruh preferensi terhadap kepercayaan nasabah pembiayaan multijasa (3) pengaruh proses pemberian pembiayaan dan preferensi terhadap kepercayaan nasabah pembiayaan multijasa. Metode penelitian ini adalah pendekatan kuantitatif deskriptifdengan sumber data yang digunakan berupa data primer dan sekunder. Populasi penelitian yaitu, nasabah pembiayaan multijasa PT. Bank Pembiayaan Rakyat Syariah (BPRS) Fajar Sejahtera Bali dengan teknik pengumpulan data melalui angket/kuesioner dan dokumentasi. Teknik analisis data yang digunakan adalah ujiregresi linier berganda, uji parsial, uji simultan dan uji determinan dengan menggunakan SPSS (Statistical Package For Social Seince) versi 24. Berdasarkan hasil perhitungan uji regresi linier berganda dengan persamaan Y = 5,719 + 0.134X1 + 0,634X2 + e hasil koefisien korelasi secara terpisah diperoleh X1 5C sebesar 0,134 dengan nilai signifikan 0,037 < 0,05 sedangkan variabel X2 preferensi sebesar 0,634 dengan nilai signifikan 0,000 < 0,05 dengan secara simultan 30,761 dengan signifikan 0,00 besarnya nilai koefisien determinasi tersebut menunjukan adanya pengaruh antara 5C dan preferensi terhadap kepercayaan nasabah pembiayaan multijasa di PT. Bank Pembiayaan Rakyat Syariah (BPRS) Fajar Sejahtera Bali baik secara parsial atau terpisah maupun secara simultan.   ABSTRACTA person's behavior in deciding to choose a product for multi-service financing at any financial institution is definitely influenced by economic rationality, namely profit sharing, facilities, services, convenience, convenience and security of transactions. Because as an identity and also as a step to attract customers whose achievements are customer trust. The formulation of the research problems are (1) whether the process of providing financing can affect the trust of multi-service financing customers in PT. Fajar Sejahtera Bali Sharia People's Financing Bank? (2) Can preferences affect customer trust in multi-service financing? (3) Can the process of providing financing and preferences affect customer trust in multi-service financing? The purpose of this study was to determine (1) theeffect of the process of providing financing on customer trust in multi-service financing (2) the effect of preference on customer trust in multi-service financing (3) the effect of the process of providing financing and preferences on customer trust in multi-service financing. This research method is a descriptive quantitative approach with data sources used in the form of primary and secondary data. The study population, namely, multi-service financing customers of PT. Sharia People's Financing Bank (BPRS) Fajar Sejahtera Bali with data collection techniques through questionnaires / questionnaires and documentation. The data analysis technique used is multiple linear regression test, partial test, simultaneous test and determinant test using SPSS (Statistical Package for SocialSeince) version 24. Based on the results of the calculation of multiple linear regression with the equation Y = 5.719 + 0.134X1 + 0.634X2 + e, the results of the correlation coefficient are separately obtained by X1 5C of 0.134 with a significant value of 0.037 <0.05 while the variable X2 preference is 0.634 with a significant value of 0.000 <0 , 05 with 30.761 simultaneously with a significant 0.00 of the value of the coefficient of determination shows the influence between 5C and preferences on customer trust in multi-service financing in PT. Sharia People's Financing Bank (BPRS) Fajar Sejahtera Bali either partially or separately or simultaneously.

This study aims to determine the financial performance and nonfinancial performance in Islamic banks in seven countries ranked GFIR 2017. This research method uses descriptive quantitative. Quantitaf is used to calculate each ratio and then analyzed descriptively describing the calculation scheme. Measurement of financial performance in this study using the method of Economic Value Added (EVA). Measurement of non-financial performance in this study using maqashid syariah index consists of six ratios of ten ratios available. The ratios consist of the ratio of education funding, research cost ratio, training cost ratio, promotion cost ratio, fair return ratio, functional distribution ratio, interest-free product ratio, profit / profit ratio, personal income ratio, and real sector investment ratio. From the research result, it is found that all sharia banks have good financial performance by generating positive EVA value. In non-financial performance, the result of bank rankings with good performance are as follows: Bank Islam Malaysia, Bahrain Islamic Bank, Bank Mandiri Syariah, Kuwait Finance House, Abu Dhabi Islamic Bank, Al-Rajhi Bank.   Keyword: Bank Syariah, Economic Value Added (EVA), Maqashid Syariah Index (MSI)

Tingkat kesehatan keuangan bank adalah hasil penilaian kualitatif atas berbagai aspek yang berpengaruh terhadap kondisi atau kinerja suatu bank melalui Penilaian Kuantitatif dan atau Penilaian Kualitatif terhadap faktor-faktor CAMEL. Penelitian ini bertujuan untuk mengetahui kondisi tingkat kesehatan keuangan bank pada BPR Lestari periode Maret 2017-2018. Subjek penelitian ini adalah bagian Financial Management. Objek penelitian ini adalah Neraca, Laporan Laba/Rugi, Laporan Komitmen dan Kontijensi dan Informasi Lainnya periode Maret 2017-2018. Jenis penelitian ini adalah penelitian deskriptif dengan data yang digunakan laporan keuangan. Teknik pengumpulan data adalah wawancara dan observasi. Analisis data yang digunakan adalah analisis Capital, Asset Quality, Management, Earning, dan Liquidity (CAMEL) yang digunakan untuk menilai tingkat kesehatan keuangan bank. Hasil penelitian ini menunjukkan bahwa, tingkat kesehatan keuangan bank dilihat dari faktor permodalan periode maret 2017-2018 masing-masing 14,30% dan 14,38%. Rasio ini termasuk dalam kategori sehat. Rasio aktiva produktif masing-masing sebesar 2% dan 1%. Rasio ini termasuk dalam kategori sehat. Faktor rentabilitas berdasarkan Return On Asset (ROA) masingmasing sebesar 4,72% dan 4,54% yang termasuk kategori sehat. Faktor rentabilitas berdasarkan Biaya Operasional Pendapatan Operasional (BOPO) masing-masing sebesar 70,58% dan 69,01% nilai ini termasuk dalam kategori cukup sehat. Faktor likuiditas berdasarkan Cash Ratio (CR) masing-masing sebesar 3,65% dan 11,90% hasil rasio ini termasuk dalam kategori cukup sehat menjadi sehst, sedangkan Loan Deposit Ratio (LDR) masing-masing sebesar 70,23% dan70,12% yang termasuk pada kategori sehat.

This study aims to examine the detection of Fraud's Financial Statementusing the pentagon theory. This research was conducted using the variable Financial Stability ,Financial Target, External Pressur, Personal Financial Need, Ineffective Monitoring, Nature of Industry , Rationalization , Capability and Arrogance . The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purpose sampling method, so that 44 companies can be used as samples every year. The analytical tool used in this study is logistic regression analysis. The test results show that Nature of Industry has a significant positive effect on financial statement fraud. External Pressure has a significant negative effect on Financial Statement Fraud. While variable Financial Stability, Financial Target , Personal Financial Need, Ineffective Monitoring , Rationalization Capability and Arrogance has no a significant effect on Financial Statement Fraud. Keywords: financial statement, financial stability, financial target, external pressure, nature of industry, personal financial need, ineffective monitoring, rationalization, capability and arrogance

This research was conducted to examine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR),Net Interest Margin (NIM), Non Performing Loans (NPL) to the Profitability of Foreign Exchange Banks. This research was set 5 years from the period 2013-2017. The population of this research used35 Foreign Exchange Banks listed on the Bank Indonesia. The facts used comes from the annual financial statements of 35 Foreign Exchange Banks. Data analysis using panel data regression analysis. To choose estimation of Fixed Effect Model (FEM) and Random Effect Model (REM) using Hausman Test technique. The results of data analysis using the help of E-Views software, based on the Hausman Test, are recommended to use Random Effect Model (REM). The results of data analysis show that 1) Capital Adequacy Ratio (CAR) hasno effect on profitability (ROA), 2) Loan to Deposit Ratio (LDR) has a  positiveeffect and significant on profitability (ROA), 3) Net Interest Margin (NIM) has a positive effect on profitability (ROA), 4) Non Performing Loans (NPL) has a negative effecton profitability (ROA).  Key Words :  return on asset, capital adequacy ratio, loan to deposit ratio , net interest margin, non performing loan.

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.  Keywords:   level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.  Keywords:   level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices

This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).

This study aims to describe the financial performance of banks based on the results of banking financial ratio analysis. The type of research used in this study is descriptive research type using a quantitative approach. The results of banking financial ratio analysis on liquidity ratio analysis shows the condition of financial performance of PT. Bukopin (Persero), Tbk period 2014-2015 can be said good. The average CR of 17.57%, RR 539,239 LDR of 85.12%, LAR of 68.97% has met the standards set by Bank Indonesia and has also exceeded the average of the Commercial Bank of the Company (BUP). The results of solvency ratio analysis, financial performance condition of PT Bukopin (Persero) Tbk in 2014-2015 can be said good because the average CAR of 13.88%, LDAR of 2.39%, DER of 1057.92%, the value has been meet the requirements of Bank Indonesia. In the analysis of earnings ratio, the condition of financial performance can be said not good, because the average on ROA is only 0.97%, ROE of 11.20%, and BO / PO of 88.39%, NPM of 9.49%, the value is still below the average BUP and under the terms of Bank Indonesia. From all financial ratio analysis hence can be known how financial condition of PT. Bukopin (Persero), Tbk. Keywords: financial ratios, corporate financial condition

This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In addition, classical assumption is also performed including normality test, multicolinearity test, and heteroscedasticity test. The result shows LDR and BOPO to have influence toward NIM at level of significance less than 5%, and LDR and BOPO, and NIM have influence toward ROA at level of significance more than 5%. Key words:LDR, BOPO, ROA, Net interest margin

The aim of this research is to obtain a partial and empirical evidencefrom a simultaneous monetary policies which affect the share dividends oncompany non financial institutions are listed at the Indonesian stockexchange (BEI).The samples of this research arenon financial company in2009-2012, with purposive sampling method.Hypotheses test to partial results showed that price to book value of noeffect and not significant to the dividend payout ratio, return on investmentis no effect and no significant impact on the divident payout ratio, net profitmargin is not effect and not significant to the dividend payout ratio, currentratio is not effect and not significant to,dividend payout ratio debt to equityratio is not affec insignificant to the dividend payout ratio, total assets andturnover of not effect and not significant to the dividend payout ratio,earning pershare is not effect and not significant to the dividend payoutratio.

The ranking of sukuk has an important meaning for the company ,financial ratios are used to see where the company rankings are included inboth rankings are investment grade . One of the reasons that made itattractive in the research on the rating agencies sukuk is the development ofIslamic finance is rapidly increasing, so that more sukuk has been done on theratings performance also makes bath Islamic financial institutions issuingsukuk . Sampling purposive sampling method used by the Sharia Boardcriteria (BUS) and Sharia (UUS) listed in the BI and have entered theranking Valuation found 6 companies . This research was conducted in theperiod 2008-2012. The data used is the data that has been published by eachcompany . The process of data analysis multiple regression analysis . Theresults showed that the Liquidity , Productivity and Profitability affect thesukuk ratings

This study aim to examine the effect of the ratio likuiditas, leverage,operating capacity, sales growth, audit committee size, independentcommissioner and public ownership on financial distress.The population ofthis study is manufacture company listed on the Indonesia Stock Exchangefor period of 2009-2015. Based on purposive sampling method, this sampleof this study are 281 companies (159 financial distress and 122 nonfinancial distress). The criteria is used to categorize a financial distresscompany in this study based on earning per share (EPS) negative. Dataanalysis using regression logistic.The result show that the sales growth,operating capacity, independent commissioner and public ownership have asignificant on financial distress.

The purpose of this reseach is to examine influence of Third Party Funds, Operating Expanse to Operating Income, CapitalAdequacy Ratio, Loan to Deposit Ratio, Non Performing Loan throught financial performance of public banking listed atIndonesian Stock Exchange during 2010-2012. Population of this research are Commercial Bank that resgistered inIndonesian Stock Exchange from 2010 till 2012. Data on this research are coming from Indonesian Stock Exchange (ISX).Sample are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linearregression analyze. The result showed that the Thirt Party Funds, Capital Adequacy Ratio and Non Performing Loan hasno effect on Return On Asset,Operating Expenses to Operating Income negatively effect the Return On Asset and Loan toDeppoosit Ratio has a positive effect on Return On Asset.Keyword: thirt party funds, operating expense to operating income, capital adequacy ratio, loan to deposit ratio, nonperforming loan and return on asset.

The purpose of this study is to analyze the influence of BOPO, NPL, NIM and CAR on thefinancial performance of banks listed on the Indonesia Stock Exchange in the period 2006 to 2009.Samples were taken based on purposive sampling of 28 banking companies with the followingcriteria: the company issued financial statements for four consecutive years ie 2006 to 2009. Thetype of data used are secondary data and data collection methods through technicaldocumentation. Analysis technique used is normality test, the classical assumption, and multiplelinear regression based on the merging of data time series and cross section called the polleddata. The results showed that variables significantly and negatively related BOPO against thebank's financial performance, the NPL variable has negative and significant impact on thefinancial performance of banks, NIM variable has positive and significant impact on the financialperformance of banks and CAR does not affect the bank's financial performance. The ability of thebank's financial performance could be explained by variables BOPO, NPL, NIM and the CAR of97.5%, Sebagimana shown by the Adjusted R-Square of 0.975. The remaining 2.5% is explained byother factors outside the model.Key Words: BOPO, Non-Performing Loans, Net Interest Margin, Capital Adequacy Ratio and thebank's financial performance.