scholarly journals Variabel Fundamental Perusahaan Dalam Memprediksi Hedging Decision (Studi Perusahaan Automatif dan Komponen Serta Pertambangan Batubara Periode Tahun 2014-2017)

Akuntabilitas ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 179-190
Author(s):  
Sofyan Hadinata ◽  
Diah Anggari Hardianti

One of the major risks facing multinational companies in international trade is the risk of fluctuations in foreign exchange rates. The company makes an effort to reduce the impact of these risks through risk management using a hedging decision. This study aims to test empirically the effect of the company's fundamental variables in predicting hedgings decision. Fundamental variables in this study use financial ratios, namely profitability, leverage, liquidity and growth opportunities. The data in the study used panel data from 2014 to 2017. This study used data analysis techniques using logistic regression tests. Logistic regression test is used because the dependent variable uses dummy data, namely companies that do hedging are given a score of 1 and those who do not do hedging are given a score of 0. The results of the study show that the variable profitability, leverage, and growth opportunities have a positive effect on the hedging decision. The variable liquidity has a negative effect on the hedging decision.

2020 ◽  
Vol 4 (2) ◽  
pp. 174
Author(s):  
Gine Das Prena

This study aims to examine the effect of trust, service quality, hedonic shopping motivation on the interest in transacting using lazada application. The population used in this study is community using lazada application. The method of data collection techniques used are questionnaires and documentation. The testing technique used is validation and reliability tests and uses data analysis techniques in the form of classic assumption tests and multiple linear regression tests.. The hypothesis in this study was tested using t test and f test. The results of the study showed that all variables were declared free of interference from existing classical assumptions.From the results of multiple linear regression test results f obtained Fcount of 17.665> Ftable of 2.60 then Ho is rejected and Hi is accepted means that simultaneously there is a positive and significant influence between variables of trust, service quality, hedonic shopping motive towards interest in using the lazada application. The partial test shows the results that all independent variables have a positive effect on the interest in transacting using the lazada application.Keywords : Trust, Service Quality, Hedonic Shopping Motivation, Interest in Transacting


Healthcare ◽  
2021 ◽  
Vol 9 (12) ◽  
pp. 1666
Author(s):  
Mihaela-Daiana Popa ◽  
Abhinav Sharma ◽  
Nilima Rajpal Kundnani ◽  
Otilia Lavinia Gag ◽  
Ciprian Ilie Rosca ◽  
...  

Background: Poorly informed college students tend to adopt the habit of cigarette smoking. This habit often continues into their adulthoods, adversely affecting the population’s health and increasing the burden on healthcare systems. Aim: We aimed at exploring the predictors of the avoidable habit of smoking. We performed an analysis of the correlation between the potential predictors (marijuana use among peers and truancy) and the tobacco smoking statuses of the students. Material and method: Our study sample included 2976 students from colleges in Timis County, Romania, during the 2018–2019 period. The gender distribution of the participants was 62.5% girls and 37.5% boys, between the ages 18 and 25 years. A logistic regression test was performed to determine the impact of some personal and environmental factors, which are responsible for heavy smoking in this population. Results: Our findings suggest that the degree of marijuana smoking among friends and the frequency of college truancy are meaningful predictors of heavy smoking among young adults. The students with higher cigarette smoking rates had significantly more marijuana-smoking friends when compared to the students with average smoking rates. The truancy was higher among the students with higher cigarette smoking rates, compared to the students with average smoking rates.


2019 ◽  
Vol 1 (1) ◽  
pp. 139 ◽  
Author(s):  
Novia Megarani ◽  
Warno Warno ◽  
Muchammad Fauzi

<p><strong>Purpose</strong> - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.</p><p><strong>Method</strong> - The data in this study consisted of 12 companies listed on the Jakarta Islamic Index for the period 2010-2017. Samples are selected using the purposive sampling method. Eckel Index classification uses two types of earning as the target of incomee smoothing, namely operating income and income before tax. Hypothesis testing uses a logistic regression analysis model.</p><p><strong>Result</strong> - Result of simultaneously logistic regression tests tax planning, company value, and leverage affect income smoothing. And results of the partial logistic regression test of company value variable have a significant effect on income smoothing practices, while the tax planning and leverage variables have no significant effect on income smoothing practices.</p><p><strong>Implication</strong> - This study proves that tax planning, corporate value, and leverage simultaneously have a significant effect on income smoothing practices but partially not so that there are many variables that play a role.</p><p><strong>Originality</strong> - The research is the first study that describe use sharia relate income smoothing.</p>


2019 ◽  
Vol 3 (1) ◽  
pp. 139-147
Author(s):  
Nurannisa Fitria Aprianti ◽  
Kodrat Pramudho ◽  
Bambang Setiaji

Low birth weight babies (LBW) are still the main cause of perinatal death. The prevalence of low birth weight babies (LBW) is estimated at 15%, and Indonesia has the prevalence of low birth weight of 10.2%. The causes of infant mortality in Kabupaten Bima are mostly caused by Babies with Low Birth Weight (LBW) of (43.75%). This study aims to determine the relationship and describe the Determinants of Infants Low Birth Weight (LBW). This research was conducted at Bolo health center, Bolo Sub district, Bima Regency in March-April 2018. The research method is quantitative research equipped with qualitative research and case control was used as research design. The total population was 909 people and the sample was 180 people with a ratio of 1: 2 which was 60:80. The sampling technique uses simple random sampling. Data analysis techniques consist of univariat analysis, chi square test, and simple logistic regression test. Qualitative data analysis techniques uses in-depth interviews and FGD (Focus Group Discussion). The results of the study found that there was a significant relationship between the size of maternal LILA, BMI, maternal weight gain during pregnancy, ANC frequency, anemia and Fe consumption with LBW where the value of p is <0.05. In the multivariate analysis of simple logistic regression test, it obtained that the variable LILA size of the mother with an Exp (B) value was 19,017 (4,946-73,121) which means that the size of the mother's LILA has an effect was 19,017 times on Low Birth Weight Babies. Increase counseling on nutrition and prevention of anemia in pregnant women, socialization of reproductive health, family planning, consumption of iron and improve the quality of health services, especially inspection of ANC according to standards, improve facilities and infrastructure for health facilities and conduct training on basic LBW management by the health office and health center.


Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 164
Author(s):  
Rahayu Pangestuti ◽  
Anita Wijayanti ◽  
Yuli Chomsatu Samrotun

Timeliness is a must in a corporate financial reporting and one of the requirements for information to be useful and relevant to the existing situation. This research’s purpose to test and analyze the impact of profitability, liquidity, leverage, firm size, and audit opinion on timeliness of financial reporting. Transportation sub sector companies listed on Indonesia Stock Exchange in 2016-2018 are the population of this study, as much 42 companies. The total’s samples is 40 transportation companies, selected using purposive sampling method. Data analysis technique using logistic regression test. The result showed the timeliness of financial reporting influenced by leverage and audit opinion, but not influenced by profitability, liquidity, and firm size.


2021 ◽  
pp. 135481662110224
Author(s):  
Liang-Ju Wang ◽  
Ming-Hsiang Chen ◽  
Zhandong Yang ◽  
Ching-Hui (Joan) Su

This study proposes and tests two hypotheses concerning the effects of hotel industry operations on air quality based on data of 26 major tourist cities in China from 2002 to 2017. The empirical analyses take two steps. In the first step, panel regression test results reveal that hotel industry operations (measured by hotel sales revenue) significantly raise the value of particulate matter (PM)2.5 (the key indicator of air quality), supporting the first hypothesis that hotel industry operations deteriorate air quality and providing empirical evidence of the adverse impact of the hotel industry on air quality. In the second step, subsample analyses support the second hypothesis that the impact of hotel sales revenue on air quality diminishes over time. The results from the rolling regression tests validate the existence of a diminishing effect of hotel industry operations on air quality.


2021 ◽  
Vol 1 (1) ◽  
pp. 21-29
Author(s):  
Amalia Amanda Hidayah ◽  
Eti Kurniati ◽  
Farid H. Badruzzaman

Abstract. This study used a sample of 6 companies. The research objective was to determine the effect of Non Performing Loans (NPL), Operational Costs on Operational Income (OCOI), Net Interest Margin (NIM), Loan to Deposits Ratio ( LDR) and Capital Adequacy Ratio (CAR) to profitability (ROA). Problem solving using multiple linear regression analysis techniques. Based on the analysis, it is known that NPL and LDR have a significant negative effect on profitability (ROA), while CAR have a significant positive effect on profitability (ROA). Abstrak. Penelitian ini menggunakan sampel sebanyak 6 perusahaan. Tujuan penelitian untuk mengetahui pengaruh Non Performing Loan (NPL), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Net Interest Margin (NIM), Loan to Deposits Ratio (LDR) dan Capital Adequacy Ratio (CAR) terhadap profitabilitas (ROA). Pemecahan masalah menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis maka diketahui bahwa NPL dan LDR berpengaruh negatif signifikan terhadap profitabilitas (ROA), sedangkan CAR berpengaruh positif signifikan terhadap profitabilitas (ROA).


2020 ◽  
Vol 15 (4) ◽  
Author(s):  
Maria K I J Yustheresani ◽  
Fajaria Nurcandra ◽  
Azizah Musliha Fitri ◽  
Annisa Ika Putri ◽  
Dyah Utari

One of the photokeratitis risk factors is acute reversible radiation of ultraviolet (UV) rays, which injure the cornea's epithelial tissue. Informal welding workers are susceptible populations to UV rays exposure. This study aimed to confirm the influence of UV radiation exposure on photokeratitis complaints in welding workers in Cimanggis, Depok, West Java. A cross-sectional study was conducted from February to June 2019 and used to select 100 welding workers purposively. A semi-structured questionnaire was used to determine photokeratitis complaints, age, education level, eye protection, safety knowledge, and work period; the UV radiation measured by A UV meter. Data were analyzed using a logistic regression test. We found the proportion of photokeratitis to be 84.0%, with 76.0% of UV radiation exceeding the Threshold Limit Values (TLV). The logistic regression test showed a significant effect of UV radiation on photokeratitis after controlling confounding variables (education level, eye protection, safety knowledge, and welding distance) (p-value = 0.006; AdjOR = 7.236; 95% CI: 1.74–30.07). It can be concluded that UV radiation, more than TLV, constitutes the primary risk factor for photokeratitis complaints. Risks for photokeratitis were influenced by low education level, poor eye protection, limited safety knowledge, and welding distance ≤ 45 cm.


2018 ◽  
Vol 25 (2) ◽  
Author(s):  
Sofyan Rais Addin ◽  
Tarmono Djojodimedjo ◽  
Fikri Rizaldi

Objective: To evaluate the prognostic value of presepsin and procalcitonin in patient with urosepsis. Material & Method: This is an observational prospective study. Patients who fulfilled the criteria for urosepsis at Soetomo Hospital Surabaya were enrolled. Presepsin and procalcitonin were measured at first admission. All patients were managed according to standard urosepsis therapy. At the 28th day of treatment, patients were evaluated and classified into survivor and non-survivor. The statistical analysis were tested with logistic regression test using software SPSS 23. Results: 30 urosepsis patients were included in this study with average age was 48.3 years (range 21-77 years). There were 23 survivor and 7 non-survivor. Mean presepsin values were higher in non-survivor than in survivor but the difference was not significant (4405 ± 4664 vs 4042 ± 2643, p=0.259). Mean procalcitonin value was significantly higher in non-survivor than in survivor (7.68 ± 6.81 vs 3.27 ± 2.74, p=0.013). Using the cut off value ≥2.24 ng/ml, procalcitonin can predict mortality in 28 days with sensitivity 71.4% and specificity 47.8%. Conclusion: Presepsin can not be used to determine the prognosis of urosepsis patients. Procalcitonin showed a significant correlation with outcome of urosepsis patients so it can be use to determine the prognosis of urosepsis.


2020 ◽  
Vol 2 (4) ◽  
Author(s):  
Hilda Wiranti ◽  
Alpon Satrianto

Abstract: This study aims to determine (1) the effect of the level of education on the opportunitiesfor job seekers to access the internet in West Sumatra. (2) the influence of gender on job seekers'opportunities to access the internet in West Sumatra. (3) the influence of age on the opportunitiesfor job seekers to access the internet in West Sumatra. (4) the influence of the area of residence onthe opportunities for job seekers to access the internet in West Sumatra. (5) the effect of income onjob search opportunities in accessing the internet in West Sumatra. This type of research isdescriptive - associative. The types and sources of data from the Socio-Economic Survey aresecondary. In this study using data that already exists in a data collection (National Socio-Economic Survey (SUSENAS) in 2018. The analysis tool used is logistic regression analysis, andthe total number of job seekers is 1,641 people. From the results of this study, it is explained that(1) education has a significant positive effect on the opportunities for job seekers to access theinternet in West Sumatra, (2) gender has no significant negative effect on the opportunities for jobseekers to access the internet in West Sumatra. (3) age has no significant positive effect on theopportunities for job seekers to access the internet in West Sumatra (4) the area of residence has apositive and significant effect on the opportunities for job seekers to access the internet in WestSumatra. (5) income has a significant positive effect on the opportunities for job seekers to accessthe internet in West Sumatra. As for the results of the research, so that the government of WestSumatra Province can provide socialization on the use of the internet in looking for work andbecome a consideration for the government in formulating a policy related to job availability forjob seekers in accessing the internet.Keywords: Job seekers, Internet, Logistic Regression.


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