scholarly journals Capital Expenditure and Firm Performance Evidence from Albanian Construction Sector

2017 ◽  
Vol 13 (28) ◽  
pp. 231 ◽  
Author(s):  
Ester Taipi ◽  
Valbona Ballkoci
Keyword(s):  
Regression Analysis ◽  
Firm Performance ◽  
Linear Regression ◽  
Financial Performance ◽  
Capital Expenditure ◽  
The Other ◽  
Capital Expenditures ◽  
Significant Variable ◽  
Construction Sector ◽  
Leverage Ratio

This paper investigates the link between the capital expenditures and firm performance of Albanian firms in the construction sector, based on the data collected from 30 firms between 2008 and 2015. The study took into consideration the fact that capital expenditures is not the only variable that influences the model and as a consequence other variables affecting financial performance were analyzed, which are: leverage ratio and firm size. The linear regression model was used to analyze this relationship. According to the survey the model was explained 63% by the chosen variables. The regression analysis indicated that capital expenditures and leverage ratio are statistically significant and positively correlated with the financial performance of the firm. On the other side, the size of the firm is not a statistically significant variable and it is also negatively correlated with firm performance.

scholarly journals The Effect of Financial Performance and Balanced Funds on Capital Expenditure of Local Government in District/City in Indonesia

2019 ◽  
Vol 9 (4) ◽  
pp. 129
Author(s):  
Kornelis Kopong Bolen ◽  
Payamta
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Capital Expenditures ◽  
Financial Efficiency ◽  
City Governments ◽  
Financial Independence ◽  
The Republic

Many regional governments in district/city still allocate their capital expenditures below 30%. It is not in line with expectations as mandated in Regulation of the Minister of Home Affairs on Guidelines for Preparation of Regional Income and Expenditure Budget (APBD). The purpose of this study is to examine the effect of financial performance and balance funds on the allocation of capital expenditures for district /city governments in Indonesia. The sample used in this study were 473 district/city governments consisting of 382 district governments and 91 city governments. Meanwhile, the type of data used was secondary data. The analysis in the study was based on reports on the realization of the 2013 to 2017 budget audited by The Supreme Audit Agency of The Republic of Indonesia (BPK).The results of multiple regression analysis show first, Regional Financial Independence and General Allocation Funds have a negative but significant effect on Capital Expenditures. Second, Regional Financial Effectiveness, Revenue Sharing Funds, and Special Allocation Funds have a positive and significant effect on Capital Expenditures. Third, Regional Financial Efficiency does not significantly affect Capital Expenditures.

scholarly journals Pengaruh Belanja Modal, Pendapatan Asli Daerah, dan Dana Perimbagan Terhadap Kinerja Keuangan

2020 ◽  
Vol 4 (1) ◽  
pp. 219-223
Author(s):  
Novita Sari ◽  
Benny Rojeston Marnaek Nainggolan ◽  
Rosma Ariyanti Purba ◽  
Taruli Br Saragih ◽  
Wahy Banjarnahor
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Annual Report ◽  
Capital Expenditure ◽  
Capital Expenditures ◽  
Financial Report ◽  
Regression Test ◽  
Regional Capital ◽  
The Impact ◽  
North Sumatra

The target of this inspection is to investigate the impact of Regional Capital Expenditures and Original Revenues and Balancing Funds on Financial Performance in North Sumatra Province. The technique used in this examination is by obtaining saturated sampling. This examination uses as many samples of 33 districts/cities was used and data were analyzed using the annual financial report (Annual Report) in North Sumatra for the period 2014-2017, which was found through the website www.bps.go.id. This examination wears a model the method of Multiple Linear Regression. Test classic assumptions and hypotheses using the F test and T-test with the SPSS program. The results show capital expenditure, original regional income, and balanced funds that were relevant to financial performance in North Sumatra Province in 2014-2017. Partially, Capital Expenditures and Regional Original Revenue has a relevant impact on Financial Performance. While the Balancing Fund has no significant impact on Financial Performance in North Sumatra Province in 2014-2017.  Keywords: Capital Expenditures, Local Own Revenues, Balance Funds, Financial Performance.  

scholarly journals Alokasi Belanja Rutin dan Belanja Modal pada Indeks Pembangunan Manusia Tahun Anggaran 2015-2017

2021 ◽  
Vol 31 (9) ◽  
pp. 2195
Author(s):  
Petrus Kakadir ◽  
I Gusti Ngurah Agung Suaryana ◽  
I Gusti Ayu Made Asri Dwija Putri ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Development ◽  
Human Development Index ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Expenditures ◽  
Development Index ◽  
Analysis Technique

This study aims to determine the effect of routine and capital expenditure allocations on the human development index in the regency/municipality of Papua province. This study covers 29 districts/cities in the province of Papua using an associative quantitative approach. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that routine expenditures have a positive and significant effect on the human development index, while capital expenditures have a negative and non-significant effect on the human development index. The failure of capital expenditures to affect the human development index occurred, in addition to the low amount of capital expenditure allocated in an effort to improve people's welfare, also due to the allocation of capital expenditures that had not been carried out on target. Keywords: Routine Shopping; Capital Expenditures; Human Development Index.

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.

scholarly journals Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Novita Febriany
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Analytical Technique

ABSTRACTThe purpose of this study was to examine the effect of Intellectual Capital on the Company's Financial Performance in the Kompas 100 index companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis is used as the analytical technique. The results of hypothesis testing (t-test) prove that Intellectual Capital influences the Company's Financial Performance. This means that the better the Intellectual Capital owned by the compass index company 100, the higher the company's financial performance. Keywords: Intellectual Capital and Financial Performance.ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan perusahaan yang terdaftar dalam Kompas 100 index yang terdaftar pada on the Bursa Efek Indonesia. Analisis regresi berganda digunakan sebagai teknik analisis yang digunakan. Hasil pengujian hipotesis (uji t-test) menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa Intellectual Capital yang semakin baik yang dimiliki oleh perusahaan yang terdaftar dalam index Kompas 100, maka semakin tinggi pula kinerja keuangan perusahaan.

scholarly journals The Effect of Pre Order Online Sales to Company Profits on PT. Aventama Hervent Solusindo Bandung

2020 ◽  
Vol 1 (3) ◽  
pp. 88-92
Author(s):  
Tiris Sudrartono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Electronic Devices ◽  
Production Costs ◽  
The Other ◽  
The Internet ◽  
Simple Linear Regression ◽  
Online Sales ◽  
Internet Network

This research aims to find out how online pre order sales and profit earning on PT Aventama, also how big is the effect of pre order online sales towards the profit on PT Aventama, and to get to know about what are the efforts that could be able to do for increase the company profits through online pre order sales. Theory that supports in this research was revealed by Oki Pamungkas, 2018 who said that online sales is  conducting sales activities from looking for potential buyers to offering products or goods by utilizing the internet network that is supported by a set of electronic devices as a link to the internet network, while Toto Prihadi 2012 said that profit is a measure of company's performance obtained from the results of reduction results of sales minus production costs. From conducted research, it can be obtained of the results of online pre order sales and company profits on PT Aventama, it's obtained results of 77.2% for online pre order sales and 35.7% for the profits and are categorized well. Then the correlation test is used for find out about the effect of online pre order sales with the results obtained at 84%, this value can be interpreted that the effect of online pre order sales to profits is very strong, while the other 16% is effected by other factors that it’s not examined by the author. Based on a simple linear regression analysis obtained Y '= 3.307 + 0.420X it means every online pre order sale is improved, it will be followed by an improve in company profit of 0.420 at a constant 3.037. With this research, it's expected that there will be a change in the company's profit through increasing online pre-order sales by creating advertisements, providing more complete ready stock products, and adding new suppliers so that the ordering process of products is faster to consumers

scholarly journals Pengaruh Belanja Modal terhadap Pendapatan Asli Daerah dan Dampaknya Pada Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Aceh)

2014 ◽  
Vol 1 (2) ◽  
pp. 183-199
Author(s):  
Darwanis Darwanis ◽  
Ryanda Saputra
Keyword(s):  
Financial Performance ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Variable Region ◽  
Capital Expenditures ◽  
Capital Spending ◽  
Aceh Province ◽  
Spending Growth ◽  
The City ◽  
Positive Effect

The research aims to analyze the influence of Capital Expenditure on the original income and its impact on Local Government Financial Performance This research refers to a previous research’s conducted by Fajar Nugroho (2012). Objects of this research are the entire district and city in Aceh province. The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure of the district and the city in Aceh province from 2009 until 2012. The results of this study indicate that the Capital Expenditures negatively affect of the region's financial performance directly, whereas indirect positive effect on Capital Spending Growth through Revenue Financial Performance as an intervening variable region. The results of this study indicate that the capital expenditureeffect on the Local original income, Local original income effect on financial performance, capital expenditures does not affect on the financial performance directly, while indirectly capital expenditureeffect on financial performance through local original income.

scholarly journals Financial determinants of cash holding levels: An analysis of Indian agricultural enterprises

2019 ◽  
Vol 65 (No. 5) ◽  
pp. 240-248 ◽  
Author(s):  
Singh Kuldeep ◽  
Madhvendra Misra
Keyword(s):  
Regression Analysis ◽  
Least Squares ◽  
Capital Expenditure ◽  
Weighted Least Squares ◽  
The Other ◽  
Cash Holding ◽  
Supportive Evidence ◽  
Trade Off ◽  
Agricultural Enterprises

A significant number of studies have been conducted on the determinants of cash holding levels for different corporates. However, no such study has been witnessed so far on the agricultural enterprises. In this study, we examine the determinants of the cash-holding levels for the Indian agrarian enterprises during 1995–2016 period. With the help of weighted least-squares (WLS) regression analysis, we find evidence that the Indian agro-enterprises with greater lucrative opportunities tend to hold less cash. On the other side, we found that large agro-enterprises tend to hold some other mode of liquid assets rather than cash. The firms with higher capital expenditure and distributing profits as a dividend were shown to hold more cash. In our analysis, we find supportive evidence of the static trade-off theory of cash holding. In general, transaction motives and precautionary motives also play an important role in explaining the determinants of cash holding levels for Indian agrarian enterprises.

scholarly journals PENGARUH DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL STUDI KASUS PADA KABUPATEN BOLAANG MONGONDOW TAHUN 2004-2013

2019 ◽  
Vol 17 (2) ◽  
Author(s):  
Mohammad Bayu Moha ◽  
Anderson Guntur Kumenaung ◽  
Debby Christina Rotinsulu
Keyword(s):  
Regression Analysis ◽  
Capital Expenditure ◽  
Ordinary Least Squares ◽  
Least Square ◽  
Economic Resources ◽  
Capital Expenditures ◽  
Test Results ◽  
Least Squares Regression ◽  
Ordinary Least Square ◽  
Local Revenue

Abstrak Pendapatan Asli Daerah (PAD)  merupakan salah satu komponen pendapatan utama pemerintah daerah dalam menunjang anggaran rumah tangganya, semakin tinggi tingkat pendapatan yang dimiliki oleh daerah tentu akan semakin tinggi pula tingkatan kemandiriannya dan bisa memaksimalkan pengalokasian anggaran untuk pembangunan sektor-sektor unggulan. Sedangkan Dana Alokasi Khusus (DAK) menjadi sumber pendapatan daerah yang bisa menambah asset local dan secara agreggat menambah pendapatan melalui peningkatan sumber-sumber perekonomian yang dimiliki. Dalam penelitian ini digunakan Ordinary least square dengan analisis regresi berganda dan mendapatkan hasil uji t dan uji f menunjukan bahwa PAD berpengaruh positif dan signifikan terhadap belanja modal sedangkan DAK tidak memberi pengaruh yang signifikan, namun melalui uji R Square didapatkan hasil 82,7 hal ini berarti secara bersama-sama pengaruh PAD dan DAU terhadap belanja modal adalah 82,7 % (persen) sedangkan sisanya dipengaruhi variable lain. Kata kunci : Pendapatan Asli Daerah (PAD), Dana Alokasi Khusus (DAK), Belanja Modal   Abstract Local Revenue  is one of the major revenue components of the local government in supporting the household budget, the higher the level of income that is owned by the region of course the higher the level of independence and can maximize the budget allocation for the development of leading sectors. While the Special Allocation Fund became a source of local revenue that can increase local assets and collectively increase revenue through increased economic resources owned. This study used the Ordinary least squares regression analysis and obtain test results and test t f showed that PAD positive and significant impact on capital expenditures, while DAK does not give a significant influence, but through R Square test showed 82.7 this means  collectively influence of PAD and DAU towards capital expenditure was 82.7% (percent) while the rest influenced other variables. Keywords: Local Revenue,  the Special Allocation Fund, Capital Expenditure  

scholarly journals PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 81
Author(s):  
Ajun Daruri Jaya ◽  
Rudi Zulfikar ◽  
Kurniasih Dwi Astuti
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Path Analysis ◽  
Statistical Method ◽  
Stock Exchange ◽  
Accounting Conservatism ◽  
The Other ◽  
Direct Relation ◽  
Book To Market Ratio

This study aimed to analyze the influence of Independent Comission er and manajerial ownership on financial performance with accounting conservatism as an intervening variable. Independent Comissioner is m easured by total Independent Comissioner divided by total Independent Board, manajerial ownership is measured by share owned by mana jemen divided by total outstanding share, financial performance is proxied with Return On Asset and accounting conservatism is proxied by the Book to Market Ratio. The sample in this study are as many as 174 companies, and samples u sed in this study is a manufacturing company listed on the Indonesia Stock exchange during 2012-2016. The statistical method used is regression analysis with path analysis. The results show that better corporate governance, in terms of greater of independence commissioner and manajerial ownership shows to be a direct relation tofinancial performance. On the other hand , manajerial ownership lowered the financial performance via accounting conservatism. Howeever, in terms of greater independent commissioner does not lowered the financial performancce via accounting conservatism.

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