scholarly journals Investment Risk Management and Financial Performance of Rwanda Social Security Board(RSSB).

2021 ◽  
Vol 6 (1) ◽  
pp. 1-22
Author(s):  
Gloria Atete ◽  
Eugenia Irechukwu ◽  
Osiemo Kengere
Keyword(s):  
Risk Management ◽  
Regression Analysis ◽  
Standard Deviation ◽  
Social Security ◽  
Financial Performance ◽  
Risk Control ◽  
Sampling Technique ◽  
Investment Strategy ◽  
Investment Risk ◽  
Risk Environment

Purpose: This research study generally assessed the relationship between Investment risk management and financial performance of Rwanda Social Security Board. It equally important assessed the effect of risk environment, analyzed the effect of risk control, and assessed the effect of risk monitoring on the financial performance of the Rwanda Social Security Board (RSSB). Materials and Methods: The used research design in this study was descriptive. A sample size of 125 respondents was drawn from 180 employees working in RSSB Headquarters. The study used a purposive sampling technique to select respondents. Information was collected using a structured questionnaire administered to respondents and statistically analysed using means, standard deviation and regression analysis via SPSS version 25.0. Results: Results from the first objective shown by a mean M=5.87 and standard deviation SD=2.77 strongly agreed with the statement that a formal risk management system is in place and overall investment objectives are defined and communicated to staff. The study agreed that RSSB Board of Directors approves all investment policies and ensures management takes necessary action. As shown by the mean M =5.45, S.D=1.96. The study concurred that guidelines governing investments are in place and RSSB stands on it, demonstrated by M= 5.67, S. D=0.499.  From the results, the second objective demonstrated that the respondents strongly agreed that RSSB ensures that principles and procedures relating to investment and risk response is followed consistently. By M =5.87, S.D=2.77, duties are separated at different levels of management and the Board strongly agreed by M=5.58, SD=2.037, and testing, auditing, assessments of RSSB investment procedures are performed by independent personnel strongly agreed by M =5.85, S.D =2.07. A proactive way to deal with risk administration includes designating risk spending plans and setting risk resilience. Portfolio managers should practice vigilance inside plainly characterized boundaries as a component of their investment strategy. The result from the third objective revealed that there is a strong monitor of investment threshold and rating of sound investments by M =5.58, S.D =2.77. When the risks have been characterized and controls have been set around these risks, a methodical procedure of ordinary observing and detailing of these risks by a independent group guarantees approval and consistency of the approach. Regression analysis, a unit increment in risk environment may bring to increment in productivity by 2.008. A unit enhancement in risk control might bring an increase in productivity by 0.887. Recommendations: From the research findings presented, the study recommended the need to dissect the risk of administrations and consumptions. There is a requirement for the management to completely comprehend their commitments and take fundamental activities in guaranteeing money back, train workers to change their center convictions and help to guarantee the effective achievement of firm objectives. Management should work to improve cost and expenses risk management, even if the current ratio was better, management will need to significantly reduce expenses.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Return On Equity ◽  
Asset Turnover

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

2019 ◽  
Vol 13 (2) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Dessy Novitasari Laras Asih
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Study Population ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

scholarly journals PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN YANG DIMODERASI VARIABEL UKURAN PERUSAHAAN (Studi Empiris Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

2020 ◽  
Vol 8 (2) ◽  
pp. 77-87
Author(s):  
Annisa Dayanty ◽  
Widhy Setyowati
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Financial Performance ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect

The purpose of this research is to find empirical evidence about the effect of financial performance and capital structure on firm value and whether company size can moderate the influence of financial performance and capital structure on firm value. The sample in this research is the trading, service and investment companies which is listed on the Indonesia Stock Exchange (IDX) in period 2016-2018. The research sample are 33 companies using purposive sampling technique. The analysis methods of this research used multiple linear regression analysis and Moderated Regression Analysis (MRA) to test the moderating variables. The results showed that financial performance and firm size had a positive effect on firm value. Capital structure has a negative effect on firm value. And the firm size can not moderate the financial performance and capital structure of the firm's value

scholarly journals Risk Management and Performance of Conventional Banks in Pakistan

2021 ◽  
Vol 2 (2) ◽  
pp. 169-177
Author(s):  
ALAM REHMAN ◽  
YASIR KHAN ◽  
ARIF HUSSAIN
Keyword(s):  
Risk Management ◽  
Financial Performance ◽  
Sampling Technique ◽  
Organizational Structures ◽  
Capital Adequacy ◽  
Capital Adequacy Ratio ◽  
And Performance ◽  
Conventional Banks ◽  
Level Of Understanding ◽  
Reserve Ratio

The study examines the relationship between risk management and performance of conventional banks in Pakistan. The study has been conducted using Capital adequacy ratio, non-performing loan ratio, Cost per loan ratio, Cash reserve ratio and Z-scoring ratio as the proxies of risk management and Return on asset has been used as the proxy of the bank financial performance. The study has used random sampling technique for the 20 conventional banks for the period 2010 to 2016. The study uses correlation and simple OLS to test the hypothesis. The results reveal that capital adequacy ratio and Z-scoring have positive significant impact on the conventional banks, financial performance, where as Non-performing ratio, cost per loan ratio and cash reserve ratio predicting negative affect on the financial performance of the conventional banks in Pakistan. The study has practical as well as theoretical implications. The results are expected to help policy makers to rehash their policies by encompassing the approaches that facilitate the risk management of banks in Pakistan. The study will also help researchers in strengthening their level of understanding of these relationships. Replication of the study may help to validate the hypothesized model and their consequent application in the organizations that share somewhat similar organizational structures.

scholarly journals Dewan Komisaris Independen dan Komite Audit sebagai Faktor yang Menentukan Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Aminar Sutra Dewi ◽  
Ronal Trio Fernando
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Audit Committees ◽  
Analysis Method ◽  
Financial Reports

The purpose of this study is to discover the role of independent commissioners and audit committees to improve financial performance both simultaneously and in part. The paper objects used were all companies listed on the Indonesia Stock Exchange from 2013 to 2017, using a purposive sampling technique. Data on the company's annual financial statements and annual financial reports are obtained from the official website of the IDX. This paper was added in the study. The data analysis method used in this update is regression analysis in the data panel. This study uses the transition from Good Corporate Gorvernance, an independent board of commissioners and an audit board as an audit measure in this study. The results showed that the simultaneous independent board of commissioners had a significant effect on financial performance (ROA, ROE). The audit committee has a negative and not significant effect on financial performance (ROA, ROE).

scholarly journals RISK MANAGEMENT AND BANKING PERFORMANCE WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE

2021 ◽  
pp. 276
Author(s):  
Santi Hikmawati ◽  
Sutrisno Sutrisno
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
The Relationship

This research aims to analyze the effect of risk management on bank financial performance with corporate governance as a moderating variable. The independent variables used in this research are risk management, consist of credit risk (NPL), liquidity risk (LDR), and operating risk (OEIR). The dependent variable used is financial performance (ROA). Meanwhile, corporate governance as a moderating variable and firm size as a control variable. The regression model used are multiple linear regression analysis and moderated regression analysis. The sample was selected through purposive sampling method and 43 banks were selected as research sample. The result of this research showed that NPL and OEIR have a negative and significant impact on financial performance. Meanwhile, LDR has not significant effect on financial performance. Corporate governance was able to moderate the relationship between NPL and OEIR on financial performance, but unable to moderate the relationship between LDR on financial performance.

scholarly journals Disclosure Of Enterprise Risk Management (ERM), Company Value, And Profitability As Moderating Factors

2020 ◽  
Vol 10 (2) ◽  
pp. 208
Author(s):  
Endang Dwi Wahyuni ◽  
Indah Oktavia
Keyword(s):  
Risk Management ◽  
Regression Analysis ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Company Value ◽  
Moderating Factors ◽  
Enterprise Risk ◽  
Dependent Variables ◽  
Simple Regression Analysis ◽  
The Relationship

This research aims to empirically prove the effect of enterprise risk management disclosure on company value with profitability as a moderating factor. The object of this research is the utility, transportation, and infrastructure sector companies in the 2016-2017 period. The sampling of this research is 20 companies using the purposive sampling technique. The research data obtained were then analyzed using simple regression analysis; and to determine the effect of moderating factors on the relationship between independent and dependent variables, the data were analyzed using Moderating Regression Analysis (MRA). The results of this research prove that Enterprise Risk Management influences company value. The subsequent testing proved that profitability can moderate the relationship between Enterprise Risk Management and company value as evidenced by an increase in the adjusted R-square value

scholarly journals Is Accessibility of Internet Financial Reporting Evolving Towards More Compliance of Disclosure?

2020 ◽  
Vol 12 (2) ◽  
pp. 242-258
Author(s):  
Anissa Windarti
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Financial Reporting ◽  
Information Disclosure ◽  
Sampling Technique ◽  
Financial Information ◽  
Financial Report ◽  
Moderating Variables ◽  
Development Expenditure ◽  
Government Websites

Financial transparency is a demand of the community in the current era of information disclosure. Internet Financial Reporting (IFR) through e-government is the most effective media in disseminating information to the public. The purpose of this article is to analyze the effect of financial performance on compliance with financial information disclosure through accessibility of Internet Financial Reporting as moderating. The sample is determined by purposive sampling technique with the requirement that having e-government and website that can be accessed until June 2018 and has a Financial Report for 2015-2016. The collected data is analyzed by using Moderated Regression Analysis. The finding is financial performance (efficiency ratios, effectiveness ratios, routine expenditure ratios and development expenditure ratios) affected the compliance of financial information disclosures. The results of the Moderated Regression Analysis (MRA) also show that IFR accessibility variables are moderating variables between financial performance to compliance with financial information disclosures. This research provides empirical data about the relevance of IFR accessibility evolving towards more compliance of disclosure through e-government websites.

THE RELATIONSHIP BETWEEN OPTIONS DERIVATIVES AND FINANCIAL PERFORMANCE OF SELECTED LISTED COMMERCIAL BANKS IN KENYA

2021 ◽  
Vol 6 (1) ◽  
pp. 54-69
Author(s):  
Philipino Muthine ◽  
Fredrick Mutea ◽  
Ruth Kanyaru
Keyword(s):  
Standard Deviation ◽  
Financial Performance ◽  
Commercial Banks ◽  
Sampling Technique ◽  
P Value ◽  
Unique Contribution ◽  
Linear Regression Models ◽  
Strike Price ◽  
Expiry Date ◽  
The Relationship

Purpose: The purpose of the study was to ascertain the relationship between options derivatives and financial performance of selected listed commercial banks in Kenya. Methodology: Descriptive research design was used when collecting data using closed ended questionnaires from the selected 11 listed commercial banks in Kenya. The target population included 156 respondents who were 25 risk managers, 53 operations managers, 33 credit managers and 45 marketing managers to participate in the study. The study selected all of the 156 respondents through census sampling technique. Pre-test questionnaires was sent to six respondents who were junior officers in risk, credit, operations and marketing departments of non-listed commercial banks in Meru Kenya. The collected data was then coded and analyzed quantitatively using the descriptive statistics such as mean, percentage and standard deviation while inferential statisticsperson correlation analysis were used. Linear regression models were also used. Further on, the tables, graphs were used when indicating the analysis results. Results: Options had a statistically significant relationship with financial performance. Most respondents agreed that there were clear procedures used to solve options price discrepancies. It had a mean of 4.79 and standard deviation of 0.62. However, most respondents disagreed that options derivatives market activities were improving in the banks. It had a mean of 3.85 and standard deviation of 1.05. The results further indicated that options had an R value of .793a and Durbin Watson value of 1.292 showing there was a strong correlation between the two variables, while the R-square was 0.629. This implied that options as a paradigm predicted 62.9% of financial performance variable in this study.Options also had a significant p-value of 0.018. Unique contribution to theory, policy and practice: The results indicated that commercial banks were really incurring more costs as compared to profits generated due to errors made by the employees when engaging in various options derivatives markets. In addition, when financial derivatives owners were given the rights and not forced to purchase or vend an underlying asset at a strike price or exercise price, at or earlier than the expiry date of the options, there was an above average purchase. The study recommends that the bank staff should explain full information on the options derivatives so that when a client is making the purchase, they are well knowledgeable. This knowledge should begin from the procedures followed when making a purchase, sale or transfer of option derivatives in the securities exchange market. In addition, any costs associated with the options derivatives should be fully communicated to clients priorly to avoid premature termination of options derivatives contracts. Further on, there should be more training on banks staffs by the bank management so that they are equipped with knowledge on the specifics of options derivatives trading. By doing so, the chances of errors would be minimized.

scholarly journals PENGARUH PAD, DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN DAERAH KABUPATEN BADUNG PROVINSI BALI

2018 ◽  
Vol 8 (3) ◽  
pp. 1315
Author(s):  
Ni Ketut Ayu Anggreni ◽  
Luh Gede Sri Artini
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Sampling Technique ◽  
Behavioral Observation ◽  
Collection Method ◽  
Local Revenue ◽  
Analysis Technique ◽  
Observation Method

The purpose of this study is to determine the effect of PAD on regional financial performance. To know the effect of Balancing Fund on financial performance and to know the effect of Capital Expenditure on financial performance. Data used in this research is secondary data. Data used in this research is secondary data. The data used in research is obtained through non-behavioral observation method as its data collection method, so no sampling technique and questionnaire is required. Data analysis technique using multiple regression analysis. The result of research indicates that local revenue is positive and significant to the financial performance of Badung regency. Balancing funds have a positive and significant impact on the financial performance of Badung regency. Capital expenditure has a positive and significant impact on the financial performance of Badung regency

Sign in / Sign up

Export Citation Format

Share Document