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Since the eighteenth century, corporate social responsibility has evolved into a fundamental expectation for businesses. Nonetheless, the connection between CSR and financial leverage remains ambiguous. This study seeks to examine the effect of financial leverage on corporate social responsibility. The study's primary objective is to determine how the social performance of these enterprises correlates with their financial leverage. Twelve non-financial companies listed on the Bahrain Bourse were the subject of this study's cross-sectional data analysis. The study analyzed the effect of financial leverage on the social performance of selected companies using annual reports from 2021. Return on assets and return on equity are the dependent variables used to estimate a company's social performance. In this study, the following measures were used to evaluate financial leverage: (i) debt ratio, (ii) debt-to-equity ratio, and (iii) interest coverage ratio. With the use of AMOS as well as SPSS for data analysis, the current study tested its hypotheses and variables. According to the research, there is a strong connection between financial leverage and the social performance of enterprises as indicated by the regression results. The debt ratio has a significant positive relationship with return on assets (ROA), with a coefficient of 0.042 (p-value 0.050), and the interest coverage ratio (ICR) also shows significance with ROA (coefficient 0.008, p-value 0.038). Additionally, the debt-to-equity ratio (D/E) shows a strong positive correlation with return on equity (ROE), shown by a coefficient of 0.174 (p-value 0.002). The adjusted R² values of 0.346 for ROA and 0.472 for ROE indicate that financial leverage attributes significantly explain the variance in social performance metrics. The overall results demonstrate that Bahrain's non-financial businesses are performing well in terms of profitability. This study discovered that the social performance of enterprises is significantly influenced by financial leverage attributes. [ABSTRACT FROM AUTHOR]

In recent times, the use of mobile banking has expanded significantly in Tanzania, but its impact on Savings and Credit Cooperative Society (SACCOS) purposes are still uncertain. This study examined mobile banking's effects on Tanzania's SACCOS, using a quantitative research approach. Purposive sampling was employed to select three SACCOS offering electronic banking services in Dar es Salaam and Kilimanjaro regions, with a total sample size of 64 employees and supplemented them with secondary data from 2020 to 2024 from SACCOS reports and financial statements. Statistical analysis was used to describe mobile banking usage and regression analysis was performed to evaluate the correlation between mobile banking usage and return on assets (ROA). The results showed a favourable correlation between mobile banking and performance (ROA), mobile banking was favorably viewed for improving accessibility and efficiency. Mobile banking positively affects SACCOS in Tanzania by offering and enhancing new ways of addressing financial barriers. Emphasizing the need for SACCOS to adopt the evolving technological innovations and other electronic banking features. Despite the existing challenges, SACCOS continually strive to minimize such challenges. The study recommends that SACCOS should set up robust customer support systems to address technical and security issues, streamlined regulatory compliance and mitigate the challenges associated with the adoption of mobile banking. This conclusion emphasizes the dual need for technological advancement and organizational support to fully leverage mobile banking as a tool for financial growth and inclusion in cooperative societies. [ABSTRACT FROM AUTHOR]

This research attempts to ascertain how gender diversity, corporate social responsibility, return on assets, and leverage affect tax aggressiveness. The novelty and contribution of this research is that these four variables have not all been studied for their influence on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Previous studies with different company sectors and periods have also proven mixed research results. The total research population was 170 companies, and 86 sample companies were selected using the purposive sampling technique. The research period was four years, so 344 research data were collected. Then, 62 research data were outlier data, so the final number of samples to be tested was 282 research data. IBM SPSS 25 was used to conduct a multiple linear regression analysis approach. This study will present the results of descriptive data analysis and parametric statistical analysis, which include classical assumption tests, hypothesis tests, and coefficient of determination tests. The research conclusion shows that gender diversity and leverage have a negative effect on tax aggressiveness. The presence of women on the company's board will help the supervisory function so that the level of corporate tax aggressiveness can decrease. In addition, the increase in corporate leverage will reduce the tax burden so that the level of corporate tax aggressiveness will also decrease. Meanwhile, corporate social responsibility and return on assets positively affect tax aggressiveness. Companies carry out the fulfillment of CSR obligations only to obtain a good image in order to cover up irresponsible actions, such as tax avoidance. In addition, profitable businesses may make the most of their resources to optimize their tax planning to reduce their tax burden and raise their level of tax aggressiveness.

Sebagai salah satu dari banyak bentuk investasi, Stock Return merupakan hal yang penting bagi investor. Biasanya investor akan cenderung menginvestasikan dananya pada saham yang dianggap memiliki potensi untuk memberikan pengembalian yang tinggi dan memiliki potensi pertumbuhan yang baik dalam jangka panjang. Oleh karena itu, investor harus mampu memprediksi Stock Return dari investasi mereka (B, 2020). Penelitian ini untuk menguji pengaruh Current Ratio, Debt to Equity Ratio, Return On Asset terhadap Stock Return pada perusahaan LQ45 di Bursa Efek Indonesia 2016-2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan didapat sebanyak 40 perusahaan LQ45 yang memenuhi kriteria sebagai sampel dengan observasi sebanyak 240 kali observasi. Metode analisis yang digunakan adalah analisis regresi data Panel. Alat analisis yang digunakan adalah Eviews 11. Hasil penelitian menunjukkan bahwa variabel Return On Asset berpengaruh signifikan terhadap Stock Return, Variabel Current Ratio dan Debt To Equity Ratio mempunyai pengaruh namun tidak signifikan terhadap Stock Return.

Financial performance is a key indicator of a firm's stability, prompting many corporations to regularly evaluate their performance. The study was conducted to investigate the influence of market and firmlevel determinants on the financial performance of non-financial firms listed on the Dar es Salaam Stock Exchange (DSE). The study was guided by four specific objectives which confined on the interest rate and foreign exchange rate as market determinants, while firm size and leverage were considered as firm-specific factors. Additionally, the study included GDP as a control variable. The analysis was conducted on a sample of eleven (11) companies for five (5) years, drawn from a population of twentyeight (28) listed firms. This study analyzed data by using E-View software version 12 whereby random effect Panel regression model used. The study has found interest rate and firm size has a positive influence. Foreign exchange rate has a no influence while Leverage has a negative influence on the financial performance of the non-financial firms listed at DSE. The study recommends listed companies should reduce reliance on debt financing while focusing on scaling firm size. Bank of Tanzania and Capital Market and Security Authority should enforce prudent borrowing practices and maintain favorable lending rates. Investors should prioritize firms with lower leverage and firm size when consider buying stock. Future research should consider a broader range of factors, including government effectiveness, control of corruption, political stability, regulatory environment, technological advancements, market competition, and corporate governance, for a more comprehensive analysis. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Selçuk University Social Sciences Vocational School is the property of Journal of Selcuk University Social Sciences Vocational School and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This research provides valuable insights into the factors influencing company value within the manufacturing sector, specifically the cement subsector in Indonesia. Financial leverage, profitability, and dividend policy are key variables examined, as they significantly impact a company's financial health and market perception. Financial leverage reflects a company’s reliance on debt financing relative to equity, and the study shows that higher leverage can positively affect company value if managed effectively, thereby increasing returns for shareholders. Profitability, often measured through indicators such as Return on Assets (ROA) or Return on Equity (ROE), also plays a significant role in enhancing company value, as it reflects efficient resource management and attracts investor interest. Additionally, a consistent dividend policy reinforces the company’s reputation and draws investors, contributing positively to company value in the stock market. The findings emphasize that cement subsector companies with balanced leverage, solid profitability, and a consistent dividend policy tend to perform better in terms of company value, providing essential insights for stakeholders in optimizing strategies to maximize company value. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Abstract Taxation and tax policy of any economy has a major implication on the growth “and performance of businesses in every economy. fiscal policy instrument should not be rigid for the taxpayers. This is because a flexible and viable taxation system has the capacity to stimulate economic activities. The paper examines how taxation impact the profitability of commercial banks in Nigeria. To test the hypothesis, the paper applied the panel regression on published information from fifteen banks from 2011-2022. The findings reveal that the marginal tax rate, effective tax rate and the average tax rate have strong positive and significant effects on return on asset. The outcome offers corporations useful insights on tax planning strategies properly and show how their tax avoidance skills could be used without practicing tax evasion. Amongst others, the recommends that regulators should grant tax incentives and reforms to reduce the tax burden on companies. Moreso, governments should formulate unequivocal tax policies that would aid tax law and administration that would encourage business growth.

This study examined the effect of debt financing on financial performance of listed deposit money bank in Nigeria. One of the most important topics in corporate finance is how debt financing affects the financial performance of Nigerian listed deposit money banks. These banks are financial intermediaries, and their stability, profitability, and expansion depend on having a balanced capital structure. Debt financing presents certain risks and expenses associated with financial hardship, interest commitments, and liquidity limits, even though it is advantageous for leveraging profits and optimizing tax shielding. Determining the ideal leverage for these institutions requires an understanding of how debt levels affect performance indicators like return on equity (ROE), return on assets (ROA), and net interest margin. This study adopted ex-post facto research design. Twenty-two deposit money banks made up the of the twenty-two deposit money banks that made up the research population, 13 listed were selected for sampling. Secondary data were utilized, by extracting relevant data from financial statement for a period ranging for a ten years period (2014 – 2023). The findings revealed that debt financing takes a significant effect on debt has high significant effect on ROA (P = 0.000010< 0.05 and ROE (P= 0.002586

This study aims to determine the relationship between Return on Asset and Return on Equity to Profit Growth. Profit growth is a ratio that describes a company's ability to maintain profits in each period amidst economic growth and its business sector. Business profit growth can be measured by looking at sales growth. This measurement can only see company growth from the company's marketing aspect only. Another measurement is to look at net profit growth, where the input for this net profit growth is capital, while the output is profit. The final measurement of company growth is through measuring the growth of its own capital.

This study seeks to examine the impact of Return on Asset (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and Debt to Asset Ratio (DAR) on Stock Return in manufacturing companies within the food and beverage industry sector listed on the Indonesia Stock Exchange from 2018 to 2022. The study will analyze the relationship between these variables both individually and simultaneously. The approach employed in this study is a quantitative methodology. From 2018 to 2019, 28 food and beverage industry production enterprises comprised 80 samples. This study utilized purposive sampling and employed various statistical tests, including the partial t-test, simultaneous F-test, classical assumption test, and adjusted R-square test. The test results indicate a significant relationship between Return on Assets (ROA) and Return on Sales (RS), as evidenced by the p-value of 0.003, which is less than the significance level of 0.05. (2) In the SPSS T-test, a sig value of 0.499>0.05 indicates no significant influence of DER on RS. (3) The results of the SPSS testing using the T-test show that the significance value is 0.484, more significant than 0.05. This condition indicates that CR does not have a significant influence on RS. (4) Based on the findings of the statistical significance test (p-value of 0.134>0.05), it may be inferred that DAR does not have a significant influence on RS. The calculated value of f, 4.664, is greater than the critical value of 2.49, and the significance level of 0.003 is less than the threshold of 0.05. Therefore, we can infer that the null hypothesis (H0) is rejected and the alternative hypothesis (Ha) is accepted. The Adjusted R Square value is 0.194, indicating that the independent variables can explain 19.4% of the variation in Y (RS). Other factors influence the remaining 80.6% of the variation.

This research aims to test the moderator effect on characteristic variables such as return on assets and debt-equity ratio as exogenous variables on stock prices which are endogenous variables with return on equity being a proxy for financial performance. This research uses a quantitative approach with the path analysis method, the research object is 39 mining sector companies listed on the Indonesia Stock Exchange, a total of 156 companies studied. By using multiple linear regression analysis, the results obtained show that partial return on assets has a positive and significant effect on stock prices and the debt-equity ratio has a negative and significant effect on stock prices. Then the test uses moderator regression analysis where return on equity is proxied by financial performance as a moderator variable. The results show that the return on assets on share prices has a negative and significant influence. Meanwhile, the Debt Equity Ratio has a positive and significant effect on share prices. Appropriate financial asset allocation provides increased market expectations which will cause share prices to be valued higher. Asset management of mining industry companies does not show an increase in company value, in this case, return on equity, which should strengthen financial performance, and reduce share prices. On the contrary, conditions and information cause mining industry company share prices to fall. Management of return on equity well and accurately reflects financial performance, strengthening the relationship/influence of the debt-equity ratio on share prices.

Financial distress refers to a state in which a company is unable to generate sufficient income and has difficulty paying its debt, and this effect can threaten the company's financial condition towards bankruptcy. This study aims to examine the influence of loan-to-deposit ratio, nonperforming loans, and return on assets on financial distress. Additionally, it conducts multigroup testing of these variables in the Covid-19 pandemic period. The population of this study is conventional rural banks in Central Java for the 2019--2020 period. The sample, consisting of 84 observations, was obtained using the purposive sampling method. The data analysis technique employed in this study is Partial Least Squares-Structural Equation Modeling (PLS-SEM), utilizing WarpPLS version 8.0 software. This study shows that loan-to-deposit ratio and nonperforming loans have a positive effect on financial distress, while return on assets has a negative effect on financial distress. Furthermore, the additional analysis shows that there are significant differences between the loan-to-deposit ratio and nonperforming loans on financial distress in the pre-Covid-19 period and during the Covid-19 period. However, there is no significant difference in the effect of return on assets on financial distress in these Covid-19 periods. [ABSTRACT FROM AUTHOR]

This study assessed the accounting-based variables and value-based management (VBM) variables that jointly affect firm value and performance. The study applied the causality test and variance decomposition to determine the variability of the variables, and further empirically employed fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) techniques to justify the results. Data covering 356 industries were purposively sampled to arrive at 61 companies spanning 2011–2020. Overall, the causality test found no relationship between economic value added and market value added but only found unidirectional causality from shareholder returns to MVA, EVA to shareholder returns, ROA to MVA, ROE to MVA, EVA to MVA, MVA to EVA, ROE to ROA, EVA to ROA, and EVA to ROE. A very strong bidirectional causality relationship was found between return on asset and shareholder return as a measure of company performance. Further results from the forecast error of the variance decomposition showed that shareholder returns are explained only by its own shock, contributing 45.38 percent in the long run, while the remaining variables, namely market value added, return on asset, return on equity, and economic value added, contribute about 35.96%, 14.06%, 4.08%, and 0.51%, respectively, to predicting the future values of shareholder return. This confirms the relationships between the variables from the short run to the long run. Additionally, results from the FMOL and DOL revealed that all accounting variables and VBM are good approaches for evaluating company performance as the empirical result from ROA, ROE, and EVA revealed positive and significant relationships. This confirms that a combination of both variables would produce a better evaluation as the accounting variables and VBM variables jointly relate to shareholder returns. This study serves as a guide to companies' management and boards of directors in having better ways to evaluate company performance. Consequently, it is recommended that managers select combinations of accounting and VBM variables that suit their operations and jointly apply them in the performance evaluation of the company. This will be useful in providing both the relative and incremental performance information needed for diverse decision-making. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The mining sector in Indonesia is one of the fastest growing sectors and contributes significantly to the national economy. One of the important financial performance indicators for mining companies is Return On Assets (ROA). This study aims to analyze the effect of Current Ratio and Inventory Turnover on ROA in mining sector companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses secondary data obtained from the financial statements of mining companies listed on the Indonesia Stock Exchange for 2019-2022. The data analysis technique used is multiple linear regression. The results showed that Current Ratio did not have a significant influence on ROA, while Inventory Turnover had a positive and significant influence on ROA. This means that the higher the Inventory Turnover, the higher the company's ROA. This study found that Inventory Turnover is a factor that affects ROA in mining sector companies listed on the Indonesia Stock Exchange in 2019-2022. Therefore, mining companies need to improve the efficiency of their inventory management to increase ROA. [ABSTRACT FROM AUTHOR]

The aim of this research is to analyze the influence of CSR which will be viewed from CSR disclosures carried out by the company and GCG PROXIED by institutional ownership, managerial ownership and an independent board of commissioners on the company's financial performance. The population in this research is manufacturing companies listed on the BEI in 2019 - 2021. Sampling used the purposive sampling method that collected 37 companies. The analysis was multiple linear regression analysis. The results of this research indicate that corporate social responsibility, institutional ownership and managerial ownership do not affect on financial performance. Independent board of commissioners has a positive effect on financial performance. The results of this research are expected to provide the government an evaluation material regarding corporate social responsibility regulations. [ABSTRACT FROM AUTHOR]

Penelitian ini bertujuan untuk melihat pengaruh rasio profitabilitas terhadap risiko pembiayaan mudharabah dan melihat bagimana variabel inflasi memoderasi pengaroh rasio profitabilitas terhadap risiko mudharabah. Penelitian ini menggunakan data sekunder berupa laporan keuangan bank umum syariah yang diakses dari OJK (otoritas jasa keuangan) priode 2019-2023. Penelitian ini menggunakan metode kuantitatif dengan alat uji software JASP 2024. Peneliti menemukan hasil bahwa ROA memiliki pengaruh positif dan tidak signifikan terhadap risiko mudharabah, NOM memiliki pengaruh negatif dan signifikan terhadap risiko mudharabah dan inflasi memiliki pengaruh positif dan signifikan terhadap saham. Selanjutya inflasi mampu memoderasi pengaruh ROA terhadap risiko mudharabah dan inflasi tidak mampu memoderasi NOM terhadap risiko mudharabah. Penelitian ini membuka wawasan baru terkait bagaimana inflasi memoderasi rasio profitailitas terhadap risiko mudharabah. Diharap penelitian selanjutnya dapat menggunakan variabel mediasi untuk lebih memperluas dan membandingkan hasil dari pengaruh rasio profitabilitas terhadap risiko mudharabah dengan variabel mediasi

This study aims to examine the influence of the Covid-19 pandemic (measured by the number of laid-off employees) on moderating the relationship between Return on Asset (ROA) and Asset Size with Price Book Value (PBV) as the dependent variable. The study focuses on manufacturing companies within the basic and chemical industry sectors listed on the Indonesia Stock Exchange during the 2020 period. Out of a population of 83, 55 samples were selected using purposive sampling. This research employs quantitative methods and data sourced from www.idx.co.id. Moderated Regression Analysis (MRA) is used as the analytical tool. The research issue arose in 2020 with the emergence of the Covid-19 pandemic, which had a negative impact on the economy, as evidenced by a decline in PBV across nine manufacturing sectors listed on the Indonesia Stock Exchange. Among these sectors, only the basic and chemical industry sector experienced a strengthening of PBV, with the decline in 2020 being smaller compared to 2019. The research findings indicate that the Covid-19 variable insignificantly weakens the positive relationship between ROA and PBV. Meanwhile, the positive relationship between Asset Size and PBV can be significantly weakened by the Covid-19 variable.

The purpose of this study is to reveal how Total Asset Turnover, Current Ratio, and sales growth affect Return on Asset in property and real estate companies on the Indonesia Stock Exchange, by drawing attention to how Firm Size can moderate each effect. The study was carried out using quantitative approaches along with tools for verification and description analysis. The study employed secondary data gathered from the 2015–2022 annual financial statements of companies in the property and real estate subsector from the Indonesia Stock Exchange and the Company's official websites. Sampling was carried out using purposive random sampling technique, so that from the total population of 79 companies, but there were only 10 companies that were considered eligible for the sample. This study ensures that Total Asset Turn Over, Current Ratio, and Sales Growth have a significant effect on Return on Asset of property and real estate companies on the IDX 2015-2022, with a coefficient of determination of 50.7%. When moderated by Firm Size, the effect increases to 94.8%, emphasizing the importance of these factors and the significant role of Firm Size in increasing profitability. [ABSTRACT FROM AUTHOR]

This research aims to test the moderator effect on characteristic variables such as return on assets and debt-equity ratio as exogenous variables on stock prices which are endogenous variables with return on equity being a proxy for financial performance. This research uses a quantitative approach with the path analysis method, the research object is 39 mining sector companies listed on the Indonesia Stock Exchange, a total of 156 companies studied. By using multiple linear regression analysis, the results obtained show that partial return on assets has a positive and significant effect on stock prices and the debt-equity ratio has a negative and significant effect on stock prices. Then the test uses moderator regression analysis where return on equity is proxied by financial performance as a moderator variable. The results show that the return on assets on share prices has a negative and significant influence. Meanwhile, the Debt Equity Ratio has a positive and significant effect on share prices. Appropriate financial asset allocation provides increased market expectations which will cause share prices to be valued higher. Asset management of mining industry companies does not show an increase in company value, in this case, return on equity, which should strengthen financial performance, and reduce share prices. On the contrary, conditions and information cause mining industry company share prices to fall. Management of return on equity well and accurately reflects financial performance, strengthening the relationship/influence of the debt-equity ratio on share prices. [ABSTRACT FROM AUTHOR]

Copyright of Jurnal Nusantara Aplikasi Manajemen Bisnis is the property of Universitas Nusantara PGRI Kediri and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This Research aims to analyze the risk of internal influence and market risk ofinancial performance. Furthermore, examining the effect of credit risk, operational risk, liquidity risk, market risk, age dan size on financial performance. The data used in this study is data from insurance companies listed on the Indonesia Stock Exchange for 2017 - 2021. The research sample was selected using the purposive sampling method in order to obtain 9 insurance companies as samples. The data analysis used to test the hypothesis is panel data regression analysis using the Eviews 10 program. The results of the study show that credit risk and market risk have no effect on financial performance. However, on Operational Risk, Liquidity Risk and the magnitude of the positive influence on financial performance. However, Age found an influence on financial performance. Specifically, the research results show that credit risk has no effect on financial performance. The results also show that market risk management has no effect on financial performance. This finding implies that good investment decisions result in increased investment income, which in turn improves financial performance. Insurance companies must ensure proper [ABSTRACT FROM AUTHOR]

This study aims to examine the effect of Return on assets, Return On equity, Curent Ratio, and Debt to Equity Ratio on stock prices. The approach in this research is quantitative research. The population used in this study is the transportation and logistics sector listed on the Indonesia Stock Exchange for the period 2018-2022 as many as 36 companies. The sampling technique used in this study is non-probability sampling, namely purposive sampling. 1) ROA has a positive and significant effect on stock prices. 2) ROE has no positive and insignificant effect on stock prices. 3) CR has no positive and insignificant effect on stock prices. 4) DER has no negative and significant effect on stock prices. 5) ROA, ROE, CR and DER simultaneously have a significant and significant effect on stock prices. The results of this study have limitations but are able to contribute and suggestions to the public or investors as well as companies as market participants and further researchers. Investors who will buy shares on the IDX, should pay attention to the development of stock prices by considering more than just ROA, ROE, CR and DER. It should also consider other factors, such as company size, GPM, solvency, and ITO. [ABSTRACT FROM AUTHOR]

In the current business landscape, effective management of a company's financial strategy is paramount for sustainable growth, with a particular emphasis on optimizing the capital structure to fulfill the funding requirements of day-to-day operations. This research investigates how the capital structure influences the financial performance of non-bank financial institutions listed on the Indonesia Stock Exchange in the year 2022. The study focuses on two key dependent variables: the Return on Assets ratio and the return on equity ratio. The independent variables, represented by the capital structure, encompass the debt-to-assets ratio and the debt-to- equity ratio. The results obtained through regression analysis of the data unveil a significant negative impact of the capital structure on financial performance, particularly affecting the return on equity. These findings underscore the importance of non-bank financial institutions exercising caution when managing capital resources secured through debt financing. Excessive reliance on debt within the company's capital structure could potentially elevate financial burdens, ultimately leading to a reduction in overall profitability. Consequently, prudent capital management practices are recommended to maintain financial stability and bolster long-term prosperity. [ABSTRACT FROM AUTHOR]

The aim of this research is to analyze the influence of CSR which will be viewed from CSR disclosures carried out by the company and GCG PROXIED by institutional ownership, managerial ownership and an independent board of commissioners on the company's financial performance. The population in this research is manufacturing companies listed on the BEI in 2019 - 2021. Sampling used the purposive sampling method that collected 37 companies. The analysis was multiple linear regression analysis. The results of this research indicate that corporate social responsibility, institutional ownership and managerial ownership do not affect on financial performance. Independent board of commissioners has a positive effect on financial performance. The results of this research are expected to provide the government an evaluation material regarding corporate social responsibility regulations.

This study analyzes the effect of ESG disclosure on financial performance in mining companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data, which are taken from annual reports and sustainability reporting in 2015-2020. The analytical tool used to test the hypothesis is multiple regression analysis with spss. ESG score use csrhub data. Contributions for practitioners and policy makers. Researchers suggest a special setting where the relationship between ESG activities and corporate financial performance will be positive and significant. These results are very useful for policy makers who seek to increase the active participation of companies in ESG activities. Community, Employee, Environment, Goverment and ESG variables simultaneously have a significant effect on financial performance, while partially the Community, Employee, Environment, Goverment variables have no significant effect on financial performance and the ESG variable has a positive and significant effect on financial performance.

This research aims to examine the relationship between the market share of sharia banks in Malaysia and Indonesia simultaneously as a function of profit sharing, number of offices, and Third-Party Funds (TPF), with Return on Assets (ROA) as an intermediary variable. Both countries have similarities in being a country with a Muslim majority population and implementing a dual banking system. The annual financial reports of Sharia banks in Indonesia and Malaysia from 2016–2021 are the secondary data source for this quantitative research. A technique called path analysis is used. According to research, there is no statistically significant relationship between TPF and market share. The market share of Sharia banks is strongly influenced by profit sharing. Market share is strongly influenced by the number of offices. The impact of TPF on ROA-based market share is not significant. ROA is the main mechanism by which profit sharing affects market share. Through the ROA of Sharia banks, the number of offices influences market share. If Sharia banks want to maximize income, grow their overall assets, and increase their market share, then Sharia banks must think about how to manage TPF more effectively and efficiently, based on the conclusions of this research.

Purpose. This article describes and evaluates the economic and financial dynamics of tour operators over the last decade in Italy, France and Spain, three European countries where tourism is relevant. Methodology. The balance sheets of a sample of 4,044 tour operators (1,043 Italian, 2,340 French, 661 Spanish) over the period between 2012 and 2021 were examined. The average trend of two indices is illustrated: the Return on Assets (ROA) and the Current Ratio. The data were subjected to extensive statistical processing. To compare differences between countries, Anova and, where necessary, Tukey-Kramer methods were used. Results. The lowest ROA values characterise Italy. In France and Spain, ROA has higher values with peaks, for Spain, of up to 10%. In 2020, it has negative values everywhere due to the pandemic. In 2021, on the other hand, it has positive values due to the general recovery of tourism. The nations have similar values. Other evidence is typical of the current report: France, in 2021, has an abnormal peak of 14%, after many stable years. Spain has shown a progressive increase in recent years. Italian values do not show any notable variations. The trends, which are globally similar in the three countries, are difficult to interpret and require further investigation. Implications. The survey enriches the modest international economic literature on tour operators. It is useful for those in the industry and for public authorities wishing to stimulate tourism.

The purpose of this study is to analyze whether there is an influence on the ratio of financial performance to stock prices. Financial performance ratios are proxied using Return on Assets, Debt to Equity Ratio, Earnings Per Share, Price Earning Ratio and stock prices are proxied using Price to Book Value. This type of quantitative research uses multiple linear regression data analysis techniques and secondary data with a sample of prospectus companies that conducted initial public sales on the stock market or IPO in 2021. The results showed that Return on Asset (ROA) and Price Earning Ratio (PER) have a significant influence on stock prices. The implication of this study is that prospectus companies that conduct an initial public offering or IPO can further increase the factors that affect the Return on Asset ratio in generating profits and maintaining the effectiveness of the company's operational activities in order to increase the company's return on investment. The difference with other studies is that research is conducted on companies that have just sold their shares for the first time so that investors can consider choosing shares of prospectus 2021 companies by paying attention to the level of financial performance ratio.

The research aim is to study factors that can affect the Return on Assets for BUKU IV Banks in Indonesia. The paper uses monthly data from annual reports. The independent variables are Jakarta Interbank Spot Dollar Rate, Capital Adequacy Ratio, and Loan to Deposit Ratio. Data analysis is done by using multiple linear regression. There is partial effect between the Capital Adequacy Ratio towards Return on Asset, significantly. Furthermore, all of the independent variables have a simultaneous effect on the Return on Asset, significantly. Regarding the research limitations, future research can use the research object not limited to banking companies in order to generate a better research model. Future research may use longer periods for better prediction ability. [ABSTRACT FROM AUTHOR]

Profitability is a ratio to assess the company's ability to seek profit. This ratio also provides a measure of the effectiveness of a company's management. Profitability at PT Bank Commonwealth for the period 2012-2022 decrease. This study aims to determine the effect of Net Interest Margin, Operating Cost of Operating Income, Loan to Deposit Ratio on Return On Asset for the period 2012-2022. This research uses quantitative methods with a descriptive verification approach. The data source used is secondary data with documentation data collection in the form of annual financial reports and purposive sampling techniques. The results showed that the average of -0.05% was categorized as unhealthy and was below Bank Indonesia's provisions for a healthy Return On Asset category of 1.5%. Net Interest Margin average of 4.88% which is categorized as unhealthy because it is below the provisions of Bank Indonesia for the healthy category of 6%. Operating Cost of Operating Income average of 100.9% which is categorized as unhealthy because it is above the provisions of Bank Indonesia for the healthy 89%. The average Loan to Deposit Ratio is 87.9 which is categorized as healthy, however, the Loan to Deposit Ratio at the end of the research period in 2022 is 76.61% and is below the bank's health which is 80%-110%. Partially Net Interest Margin has a significant effect on Return On Asset with a contribution of 58.5%. Operating Cost of Operating Income has a significant effect on Return On Asset with a contribution of 14.3%. Loan to Deposit Ratio has no significant effect on Return On Asset with a contribution of 0.6%. Together (simultaneously) Net Interest Margin, Operating Cost of Operating Income, Loan to Deposit Ratio have a significant effect on Return On Asset with a contribution of 64.9% at PT Bank Commonwealth Period 2012-2022. [ABSTRACT FROM AUTHOR]

This research investigates whether banks that adopted new regulatory requirements earlier, such as Basel III, are more profitable, as well as more efficient, than banks that adopted these requirements later. In addition, all 138 banks are based in the G7 member countries, which are the most developed countries in the world. Also, banks are categorized into early and late adopters based on Basel III Leverage Ratio performance by using Fitch Connect. Moreover, profitability ratios, such as the Return on Equity, Return on Assets and efficiency ratio Operating Efficiency, were collected from Fitch Connect to analyze if early adopters were more profitable and efficient than the late adopters. Also, STATA is used to analyze descriptive statistics and a univariate analysis of both groups. Furthermore, the finding is that early adopters of the Basel III Leverage Ratio are not the more profitable or efficient firms compared to late adopters as anticipated. In addition, the results of early and late adopters do not differ that much in the analysis regarding profitability and efficiency ratios. This implies that it is not necessarily correct to assume that stricter regulation, such as Basel III, will negatively affect the profitability or efficiency of banks. In addition, these results are useful to regulators and policymakers of the G7 member countries for two reasons. Also, regulators can clearly see how banks are adopting new stricter regulation. [ABSTRACT FROM AUTHOR]

The study investigates the influence of foreign institutional investment on the risk-return profile of firms. Corporate risk is analyzed as business risk and financial risk in this study. The impact of foreign institutional investor's (FII) holding on business and financial risk taking behavior is studied on 174 listed non-financial firms in India using panel quantile regression methodology for a span of 20 years which include the pre and post 2008 financial crisis periods as well. Panel fixed effect model was found to be appropriate in this study The impact of FII holding is also studied through the distribution of the risk through panel quantile regression. The impact of FII holding on risk taking behaviour of the firms is studied primarily across high, average and low proportion of corporate risk. Overall FII holding has an inverse relationship with corporate risk taking behavior of firms. The positive impact of FII holding across all types of firms in terms of the risk-return profile indicates that their presence is long term and reduces risk taking behaviour of the corresponding firm. The implications of this study will be significant in regulating FII inflows and outflows to ensure discipline on the part of firm management in improving its risk-return profile. [ABSTRACT FROM AUTHOR]

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