Investigating the relationships between service capabilities and financial statements indicators

This study analyses the relationships between service capabilities and financial statements indicators of 76 U.K. service providers belonging to the Standard Industry Classification (SIC) 49410 (‘Freight transport by road’). These firms were clustered in four different groups according to their service capabilities by employing content analysis on open secondary data. Then, statistical tests were employed to analyse whether groups with different service capabilities differ in key financial statements indicators. As the results show, economic-financial indicators (e.g., turnover) do not vary significantly between the groups, whereas differences arise in the number of employees and other asset-related indicators. It follows from these results that within the same SIC code, the various assortments of service capabilities do not have repercussions on the firms’ profitability; on the other hand, these assortments are correlated with firms’ size and infrastructure (e.g., magnitude of the Stock & W.I.P.). This research develops a heuristic approach using open secondary data to identify and classify service capabilities, and to investigate their relationship with financial statements indicators. This approach can be replicated in other business sectors thus supporting managers in identifying their firm’s capabilities and those of their competitors.

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Pengaruh Penyaluran Kredit Usaha Rakyat, Non Performing Loan,Tingkat Suku Bunga Bank Indonesia dan CAR Terhadap Profitabilitas (Studi Kasus Pada PT Bank Rakyat Indonesia (PERSERO) TBK Periode 2010-2017)

JAF- Journal of Accounting and Finance ◽

10.25124/jaf.v3i1.2109 ◽

2019 ◽

Vol 3 (1) ◽

pp. 24

Author(s):

Muhammad Andhika Wiranegara

Keyword(s):

Interest Rates ◽

Statistical Tests ◽

Secondary Data ◽

Financial Statements ◽

Capital Adequacy ◽

The Other ◽

Return On Assets ◽

Processing Application ◽

Analysis Technique ◽

Capital Adequacy Ratio

The purpose of this study was to determine whether the level of People's Business Credit distribution, non-performing loans, Bank Indonesia interest rates and CAR can affect the level of profitability (Return On Asset) of PT Bank Rakyat Indonesia (Persero) Tbk, this study using secondary data sourced from the quarterly financial statements in the period 2010-2017. In managing the data that is owned, the author uses the SPSS version 20 data processing application. The data analysis technique used is multiple linear regression and to test the hypotheses of this study using t-statistical tests to test hypotheses partially and f-statistical tests to test hypothetically simultaneous. From the results of the tests that have been carried out in the Business Credit distribution, the interest rates of Bank Indonesia and CAR do not partially affect Return On Assets, while the non-performing loans affect Return On Assets. Simultaneously, the variable of People's Business Credit distribution, non-performing loans, Bank Indonesia interest rates and CAR has an effect on Return On Asset of 71.4 percent and the other is influenced by variables other than those studied. Key notes : Kredit Usaha Rakyat, Non Performing Loan, tingkat suku bunga Bank Indonesia, Capital Adequacy Ratio, Return On Asset.

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Examining Cross-Industry Collaboration in Sharing Economy Based On Social Exchange and Social Network Theories

10.47260/amae/1062 ◽

2020 ◽

pp. 29-41

Author(s):

Cheng-Wen Lee ◽

Hao-Yuan Yu

Keyword(s):

Content Analysis ◽

Social Network ◽

Social Exchange ◽

Service Providers ◽

Secondary Data ◽

Sharing Economy ◽

Jel Classification ◽

Industry Collaboration ◽

Multiple Case ◽

The Cost

Information technology and advanced online environments have reduced the cost of these exchange activities and triggered the emergence of the sharing economy. Con-sequently, public attitude toward the sharing economy has gradually shifted from re-luctance to acceptance. Moreover, the sharing economy has revolutionized the busi-ness models and viewpoints of conventional industries, and sharing service providers have gradually shifted from an independent to a collaborative stance, thereby affect-ing conventional economies. This study interprets the phenomenon of cross-industry collaboration in the sharing economy through social exchange and social network the-ories. A multiple-case research framework is used to examine tourism and service in-dustries. Secondary data of service providers and users on sharing platforms are ana-lyzed using content analysis, supplemented with a content analysis of the interview data of three hotel executives. The varying phenomena of the conventional and shar-ing economies on social exchange and social network were compared. Finally, this paper proposes conclusions and practical recommendations according to the analytical results. JEL classification numbers: D85, M31, L14. Keywords: Cross-Industry Collaboration, Sharing Economy, Social Exchange, Social Network.

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OTHELLO’S VERBAL DEFENCE: DISTORTING REALITY IN SHAKESPEARE’S OTHELLO

IJOLTL Indonesian Journal of Language Teaching and Linguistics ◽

10.30957/ijoltl.v3i2.452 ◽

2018 ◽

Vol 3 (2) ◽

pp. 133-146

Author(s):

Rizky Setyaningrum

Keyword(s):

Content Analysis ◽

Secondary Data ◽

The Other ◽

Primary Data ◽

Defence Mechanisms

The study describes Othello’s verbal defences by means of Perry London’s Verbal Defences theory as reflected in William Shakespeare’s Othello, the Moor of Venice. The study was a content analysis whose primary data were words, phrases, sentences and dialogues in the play. The secondary data were articles discussing the Othello, the Moor of Venice. Data were analyzed through determining Othello’s arguments on ego verbal defence mechanisms using Perry London’s Verbal Defences theory. This study revealed that three elements of verbal defences, namely, emotional insulation, intellectualization, and rationalization are experienced by Othello. They operate unconsciously and these mechanisms neutralize the upsetting impact of threatening ideas by distorting reality. In distorting reality, ego takes some extreme ways. One of those ways is “talking away” the anxiety stimuli as well as by the other means of obscuring and retreating from reality.

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Pengaruh Kinerja Keuangan Terhadap Return Saham (Studi Pada Emiten Saham Syariah Sektor Manufaktur Yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2011-2012)

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol1iss20147pp518-528 ◽

2015 ◽

Vol 1 (7) ◽

pp. 518

Author(s):

Rizkary Roslianti ◽

Leo Herlambang

Keyword(s):

Decision Making ◽

Stock Return ◽

Secondary Data ◽

Financial Statements ◽

The Other ◽

Decision Making Process ◽

Return On Assets ◽

Financial Reports ◽

Significance Level ◽

Equity Ratio

Islamic stocks is one of the most preffered investment type by Muslim investors. In the decision making process, the investors have to considered the financial reports and stock analysis. This study aims to investigate the effect of fundamental factors that represented by Return on Assets, Debt to Equity Ratio and Total Assets Turnover toward stock return.This study used a quantitative approach using secondary data, they are financial statements and stock return companies listed on Indeks Saham Syariah Indonesia years 2011-2012. This study used a significance level of 5%.Based on the regression analysis results, it indicates that Return on Assets variable has a very significant effect on the stock return. On the other hand, Debt to Equity Ratio variable and Total Assets Turnover variable do not have significant effect to the stock return. Simultaneously, Return on Assets, Debt to Equity Ratio and Total Assets Turnover have significant effect to stock return.

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Analisis Fundamental Laporan Keuangan pada PT Unilever Indonesia Tbk (UNVR) terhadap Pengambilan Keputusan Investasi

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v9i3.897 ◽

2021 ◽

Vol 9 (3) ◽

Author(s):

Atikah Laili Mukrimatin

Keyword(s):

Intrinsic Value ◽

Investment Decision ◽

Market Price ◽

Secondary Data ◽

Financial Statements ◽

Financial Indicators ◽

Return On Equity ◽

Earnings Per Share ◽

Price Earnings Ratio ◽

Investment Choices

The purpose of this study was to evaluate investment choices by analyzing PT Unilever Indonesia Tbk's financial statements for the 2016-2020 period using the Price Earnings Ratio (PER) methods. Fundamental analysis was used to determine intrinsic value in the context of an investment decision using financial indicators such as Return on Equity (ROE), Dividend Payout Ratio (DPR), Earnings per Share (EPS), Dividend per Share (DPS), and Price Earnings Ratio (EPS). The data was obtained using secondary data from PT Unilever Indonesia Tbk's annual report for the period 2016-2020. The results of this study suggest that, based on the analysis of the intrinsic value of the Q2 2021 market price, PT Unilever Indonesia Tbk is an undervalued stock, and that investment decisions should be made by purchasing shares.

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Average Collection Period and Financial Performance of Nzoia Water Services Company

International Journal of Multidisciplinary and Current Research ◽

10.14741/ijmcr/v.7.3.5 ◽

2019 ◽

Vol 7 (03) ◽

Author(s):

Wasike Michael Wafula ◽

Wafula Esmaeel Rezouki ◽

Charles Yugi Tibbs ◽

Alala Benedict Ondiek

Keyword(s):

Financial Performance ◽

Service Providers ◽

Secondary Data ◽

Financial Statements ◽

Water Services ◽

Return On Equity ◽

Accounts Receivable ◽

Collection Period ◽

The Mean ◽

The Relationship

Account receivables have been a majo`r problem for most utility service providers especially those still dealing with the post payment method where services are rendered before payment are made. This study sought to find out effect of the average collection period and financial performance. The study obtained secondary data spanning from 2012 to 2016 from Kenya national audit office and Nzoia Water Services Company published financial statements. The study employed explanatory research design and data was collected from secondary data and analyzed using regression and correlation analysis and found the relationship between financial performance. From the findings the mean average collection period was 309.90 days, accounts receivable turnover had a mean of 1.1980, size of the region (7.5870). The results showed that NZOWASCO, financial performance variable Return on Equity (ROE) was significantly affected with average collection period with negative correlation-0.232. According to the regression equation established, taking all factors into account; Average collection period on financial performance of NZOWASCO measured by ROE was - 0.505.The study recommended that the organization reduce average collection period in order to improve their financial performance of the organizations.

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PENCADANGAN PIUTANG PADA PERUSAHAAN SUB SEKTOR PERBANKAN DI INDONESIA: DAMPAK PENERAPAN PSAK 71

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.2.1.122-142 ◽

2021 ◽

Vol 2 (1) ◽

pp. 122-142

Author(s):

Amrie Firmansyah ◽

Muhammad Nizar Arifullah

Keyword(s):

Content Analysis ◽

Qualitative Methods ◽

Stock Exchange ◽

Sample Selection ◽

Accounting Standards ◽

Secondary Data ◽

Financial Statements ◽

Accounts Receivable ◽

The Impact

This study aims to review PSAK 71 (2017) implementation on the provision of accounts receivable in banking sub-sector companies in Indonesia. This implementation includes the value of reserves for accounts, preparation of the company, and the impact of company capital. This research uses qualitative methods with content analysis. This research's data uses secondary data in the form of data and information on financial statements of banking companies listed in Indonesia. The research sample selection was carried out with the criteria, namely the banking sub-sector companies listed on the Indonesia Stock Exchange based on ownership and total assets in 2019. The number of samples used in this study was six companies. This study concludes that not all companies disclose information on the allowance for accounts receivable using the new accounting standards, namely PSAK 71 (2017). Besides, companies in the banking sub-sector are generally ready to implement PSAK 71 (2017). Furthermore, the implementation of PSAK 71 impacts the decrease in the capital in each company.

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PENGARUH FRAUD DIAMOND, CORPORATE GOVERNANCE, DAN KOMPLEKSITAS BANK TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v4i2.4856 ◽

2019 ◽

Vol 4 (2) ◽

pp. 157

Author(s):

Centhya Wati ◽

Windhy Puspitasari

Keyword(s):

Corporate Governance ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

The Other ◽

Financial Statement ◽

Financial Statement Fraud ◽

Independent Variable ◽

Positive Effect

This research aimed to examine the effect of diamond fraud, corporate governance and complexity of the bank to financial statement fraud in companies engaged in banking activities using secondary data. The population in this research was banking companies that listed in Indonesia Stock Exchange for the period 2013-2015. The method used is multiple regression analysis by purposive sampling as sampling method. Selected samples of 30 companies during of 3 periods are 90 samples. Data were obtained through the annual financial statements which have been provided in the Indonesia Stock Exchange. The results showed that pressure has significant positive effect on financial statement fraud, while opportunity, rationalization, capability, corporate governance and complexity have not significant effect on financial statement fraud. Adjusted R Square value of 0,115 can illustrate that the dependent variable was explained by the independent variable variabelitas for 11,5% while 88,5% are influenced by the other variables

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OPINI AUDIT ATAS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KABUPATEN DI SULAWESI SELATAN

SIMAK ◽

10.35129/simak.v18i01.116 ◽

2020 ◽

Vol 18 (01) ◽

pp. 69-83

Author(s):

Ayu Puspita Sari ◽

Muhammad Adil

Keyword(s):

Content Analysis ◽

Financial Reporting ◽

Secondary Data ◽

Financial Statements ◽

Analysis Method ◽

Audit Opinion ◽

South Sulawesi ◽

Content Analysis Method ◽

Qualitative Descriptive ◽

District Government

This research aims to analyze whether the audit opinion relates to the disclosure of the financial statements of the District government in South Sulawesi; This research uses secondary data that is qualitative descriptive in the content analysis method (contents) to calculate the score of the disclosure of the District government's financial reporting. The results of the study showed that the audit opinion relates to the disclosure of the District government's financial statements in South Sulawesi.

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Faktor Internal yang Mempengaruhi Likuiditas Bank Syariah: Analisis Rasio Capital Adequacy Ratio (CAR), Dana Pihak Ketiga (DPK), Non Performing Financing (NPF)

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v7i2.2614 ◽

2021 ◽

Vol 7 (2) ◽

Author(s):

Iin Emy Prastiwi ◽

Muhammad Tho'in ◽

Oktaviani Alvita Kusumawati

Keyword(s):

Regression Analysis ◽

Quantitative Research ◽

Statistical Tests ◽

Secondary Data ◽

Financial Statements ◽

Capital Adequacy ◽

Simultaneous Test ◽

Capital Adequacy Ratio ◽

Report Data ◽

Data Analysis Methods

This research was conducted with the aim to do an empirical analysis of the Study Liquidity at PT Bank BNI Syariah 2011-2019 Period. This study discusses the ratio of CAR, DPK, and NPF to Liquidity both simultaneously and simultaneously at PT Bank BNI Syariah. This type of research in this thesis uses quantitative research with the data used are secondary data and quarterly report data for all the variables and financial ratios required in the BNI Syariah financial statements for 2011-2019. Data analysis methods used are descriptive statistical tests, classic assumptions test, and hypothesis testing conducted by multiple regression analysis. The results of the t-test (partial test) showed that CAR and DPK variables were not significant to Liquidity, while the NPF variable was influential and negative significant to Liquidity. The results of the F-test (simultaneous test) showed that CAR, DPK and NPF variables had a significant effect on liquidity. In terms of R-Square values the CAR, DPK and NPF variables have a proportion of Liquidity of 22,6%.

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