scholarly journals Pengaruh Metode Penilaian Persediaan dan Gross Profit Margin Terhadap Nilai Pasar (Studi Pada Perusahaan Dagang Yang Terdaftar Di Daftar Efek Syariah Periode 2009-2014)

2015 ◽  
Vol 2 (8) ◽  
pp. 627
Author(s):  
Kinan Bahuweda Maulana ◽  
Ari Prasetyo
Keyword(s):  
Linear Regression ◽  
Significant Influence ◽  
Average Method ◽  
Market Value ◽  
Profit Margin ◽  
Analysis Techniques ◽  
Valuation Methods ◽  
Trading Company ◽  
Simultaneous Test ◽  
Independent Variable

This research attempt to know the influence of inventory valuation methods and gross profit margin againts market value of trading company that listed on Daftar Efek Syariah from 2009 through 2014. The independent variable was inventory valuation methods and gross profit margin, the dependent variable was market value. The analysis techniques used is multiple linear regression with variable dummy and the equation is FIFO method Ymv = 10,694 - 0,385 (0) + 0,127 (GPM)= 10,694 + 0,127 (GPM) and Average method Ymv = 10,694 - 0,385 (1) + 0,127 (GPM) = 10,309 + 0,127 (GPM).Based on the results of t-test, the inventory valuation methods has not a significant influence. Similarly, the gross profit margin partially has not significant influence to market value. The result of simultaneous test showed that inventory valuation methods, gross profit margin has significant effect to against market value of trading company.

scholarly journals Pengaruh metode penilaian persediaan, nilai persediaan, dan gross profit margin terhadap market value perusahaan yang terdaftar di bei tahun 2007-2009

2017 ◽  
Vol 15 (2) ◽  
Author(s):  
Ngadiman Ngadiman ◽  
Florence Theresia
Keyword(s):  
Linear Regression ◽  
Correlation Analysis ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Stock Exchange ◽  
Market Value ◽  
Profit Margin ◽  
Testing Method ◽  
Valuation Method ◽  
Inventory Method

The title of this research "The Correlation Analysis of Inventory Valuation Method Implementation, Inventory Value, and Gross Profit margin to Manufacture Companies Market Value Listed on Indonesia Stock Exchange'', which its objective is to provide the empirical evidences about the inventory valuation method implementation, inventory value, and gross profit margin to company's market value. The object of this research is the manufacture companies which are listed os Indonesia Stock Exchange on the period of 2007-2009. Research sample was selected by using the purposive sampling and obtained 45 sample companies which are consists of 8 companies which are implementing the average inventory method and 3 7 companies are implementing the FIFO inventory method. The hypothesis testing method used the multiple linear regression method.The result of this research shows that as collectively the inventory valuation method, inventory value, and gross profit margin significantly affected the market value. And as individually, the variable that significantly affects the market value is just inventory value while inventory valuation method and gross profit margin have no significant influence to the market value.

scholarly journals Pengaruh Laba Akuntansi, Total Arus Kas, dan Net Profit Margin terhadap Return Saham pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Linda A. Razak ◽  
Rahmi Syafitri
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Stock Returns ◽  
Cash Flow ◽  
Significant Influence ◽  
Stock Return ◽  
Stock Exchange ◽  
Profit Margin ◽  
Analysis Techniques ◽  
Net Profit

This study aims to determine whether accounting profit, total cash flow and Net Profit Margin effect on Return Shares in Automotive Companies listed on the Indonesia Stock Exchange. The population in this study are all automotive companies listing period 2013 - 2016. Sample taken based on certain criteria or purposive sampling. Data analysis techniques use multiple linear regression. The results show that overall from the period of 2013 to 2016 Accounting profit does not have a significant effect on stock returns due to transitory events in accounting so as not used as a reference by investors to invest, Total cash flow does not have a partial significant influence on stock return because the total cash flow is not enough to have information to be a benchmark to predict stock returns. Net profit margin has a partially significant influence on stock return because the profits generated by the company from the level of sales is also greater then it will attract investors.

scholarly journals IKLIM ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KEDISIPLINAN KERJA PEGAWAI PADA KANTOR SEKRETARIAT DPRD KABUPATEN BIMA

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Firmansyah Kusumayadi ◽  
Muhammad Ali
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Organizational Climate ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
T Test ◽  
Analysis Techniques ◽  
Independent Variable

This study aims to determine the effect of Organizational Climate and Organizational Commitment to Employee Work discipline at the Bima Regency DPRD Secretariat office. The dependent variable used is Work Discipline, the independent variable is Organizational Climate and Organizational Commitment. This type of research is causal associative. The sampling technique used is the Census technique to obtain a total sample of 48 respondents who are civil servants. Data analysis techniques in this study were multiple linear regression, t-test, f-test, and adjusted determination coefficient test (R2). From the regression results for this study the equation is obtained, namely Y = 8.756 + 0.565 X1 + 0.434 X2. The results of this study indicate that partially the organizational climate has a positive and significant effect on employee work discipline. Partially, organizational commitment has a positive and significant effect on employee work discipline. Simultaneously the organizational climate and organizational commitment have a positive and significant effect on employee work discipline at the Bima Regency DPRD Secretariat office.Keywords: organizational climate, organizational commitment, work discipline

scholarly journals Pengaruh Kompensasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Pt Pama Persada Nusantara Di Sangatta-Kutai Timur

2017 ◽  
Vol 6 (1) ◽  
pp. 11
Author(s):  
Kaharuddin Kaharuddin
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Work Performance ◽  
Analysis Model ◽  
Free Variables ◽  
Independent Variable ◽  
Variable Impact ◽  
Test Result ◽  
Dominant Influence

The study tries to identify to what extent compensation and discipline for work performance of employees PT Pama Persada. Analysis model used to prove hypothesis is model analysis multiple linear regression that be analyzed with using statistics computer program package, that is SPSS v. 16.0 for Windows. Furthermore it was conducted examination for validity of data by multikolinieritas test, heteroskedasticity test and autocorrelation test. Result of statistics analysis show that coefficient of the free variables regression, that is involvement  factor in compensation (X1) =  0,059, discipline  (X2) = 0,743, and Constanta equal  to 0,697. Equation  of multiple linear regression is: Y =  0,697  + 0,059 X1 + 0,743 X2            Conclusion that receive that level of influence explained by compensation, discipline are as independent variable impact toward performance of employees PT Pama Persada  equal to correlation  coefficient (R), that is 0,766  and level of depended  performance to second of  free variables above is equal to determination  coefficient value (R2) that is 0,587 or 58,7 %.  The result of analysis F – test indicate that all free variables by together have significant influence toward the performance of employees PT Pama Persada. Variable independent has dominant influence to performance of employees PT Pama Persada is discipline.

scholarly journals PENGARUH LINGKUNGAN KERJA DAN KOMPENSASI TERHADAP KEPUASAN KERJA KARYAWAN PT. CIPTA MANDIRI WIRASAKTI

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Rut Masna Lamminar ◽  
Bongsu Saragih
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Linear Regression ◽  
Work Environment ◽  
Significant Influence ◽  
Linear Regression Analysis ◽  
Analysis Method ◽  
Employee Job Satisfaction ◽  
Independent Variable ◽  
Inferential Analysis

<em>To determine the effect of Work Environment and Compensation on Employee Job Satisfaction PT. Cipta Mandiri Wirasakti. This research uses a quantitative approach, namely through the causal type inferential analysis. This research seeks to examine the effect of the independent variable on the dependent variable. In this study the population is the employees of PT. Cipta Mandiri Wirasakti with 440 employees. Based on the Slovin formula, the sample in this study was 82 people. Collecting data in this study using a closed questionnaire. The analysis method used partially and simultaneous linear regression analysis. Based on the results of the analysis, then 1). There is a positive and significant influence between the work environment on employee job satisfaction. 2). There is a positive and significant influence between compensation on employee job satisfaction. 3). There is a significant influence between work environment and compensation on job satisfaction of employees of PT. Cipta Mandiri Wirasakti.</em>

Pengaruh Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009 – 2011

2013 ◽  
Vol 5 (1) ◽  
pp. 19-35
Author(s):  
Mega Purnama Santosa ◽  
Ratnawati Kurnia
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Research Study ◽  
Financial Statement ◽  
Audit Opinion ◽  
Analysis Techniques ◽  
Auditor Change ◽  
Public Accountant

Company need public accountant for auditing financial statement. Auditor professionalism needed for auditing and criteria of professional auditor is timeliness for audit report. Timeliness can be affected audit delay. Object in this research is companys listed in Bursa Efek Indonesia (BEI) for the period 2009 – 2011. This research examined the effect of size company, age, profitability, size public accountant, auditor change, and auditor opinion. This method in this research study is causal. Data analysis techniques using multiple linear regression. These result indicate that size public accountant and auditor opinion significantly influence audit delay, but size company, age, profitability, and auditor change no significant on audit delay. Size company, age, profitability, size public accountant, auditor change, opinion auditor have significant influence to audit delay. Keywords: size company, age, profitability, size public accountant, auditor change, audit opinion, audit delay.

The Effect of Endorser Credibility on Purchasing Decisions of NEO Coffee Products (Study of the 2019 Palembang NCTzen Community Members Who Consumed NEO Coffee Products)

2019 ◽  
Vol 2 (2) ◽  
pp. 12-23
Author(s):  
R.A. Andina ◽  
Nurly Meilinda
Keyword(s):  
Linear Regression ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Linear Regression Equation ◽  
Simple Linear Regression ◽  
Purchasing Decisions ◽  
Community Members ◽  
Analysis Techniques ◽  
Independent Variable ◽  
Endorser Credibility

The purpose of this study is to determine whether there is an influence of endorser credibility on purchasing decisions of NEO Coffee products and how much influence is given. The theory used to measure the effect of endorser credibility (independent variable) is the TEARS Model Theory proposed by Shimp (2014) and for purchasing decisions of NEO Coffee products (dependent variable) using Kotler and Keller's (2009) theory. The method applied is a quantitative method with descriptive analysis techniques and explanatory techniques that use simple linear regression parametric statistical analysis tools. Data collection was carried out through the distribution of questionnaires to 70 respondents of the 2019 Palembang NCTzen Community Consumers who consumed NEO Coffee Products with a purposive sampling technique. The findings from the analysis of the data in this study were obtained through hypothesis testing using the ???? test that itungcount greater than abeltable where itungcount 8.404> abeltable 1.994, which means that there is an influence of endorser credibility on purchasing decisions of NEO Coffee products, and the effect exerted at 50.9 % and the rest are influenced by other factors. The linear regression equation obtained is ????̂ = 8.269 + 0.879 ???? which means that each addition of one endorser credibility value will give an increase of 0.879 to the decision of purchasing NEO Coffee products among 2019 NCTzen Palembang community members who consume NEO Coffee products.

scholarly journals PENGARUH PEMAHAMAN MAHASISWA AKUNTANSI DAN INTEGRASI IFRS KE DALAM PERKULIAHAN TERHADAP KOMPETENSI IFRS

2019 ◽  
Vol 6 (3) ◽  
Author(s):  
Ahmad Basid Hasibuan ◽  
Widyah Nirmala Vanyaseshi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Global Market ◽  
Regression Method ◽  
Accounting Students ◽  
Linear Regression Method ◽  
Analysis Techniques ◽  
Multiple Linear Regression Method

This study aims to analyze and provide empirical evidence regarding the influence of evaluation of accounting student’s understanding of IFRS in facing global market in accounting field related to IFRS competence, dan IFRS integration on college. The population in this study are accounting students of Darma Persada University, questionnaires are distributed as many as 143 and questionnaires that can be used as much as 133. Data analysis techniques with multiple linear regression method. The result indicate that the evaluation of the student’s understanding on IFRS and The IFRS integration on college has a positive and significant influence on the IFRS competence

scholarly journals PENGARUH KUALITAS PRODUK DAN PENETAPAN HARGA PAKAIAN BATIK TERHADAP MINAT BELI PELANGGAN PASAR TANAH ABANG

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Nursimah Dara ◽  
Nining Purnaningsih
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Significant Influence ◽  
Purposive Sampling ◽  
Independent Variable ◽  
Variable Data

The purpose of this research is to examine the effect of product quality and price on consumer buying interest in batik clothes Toko Muda Tanah Abang. The population in this research is all costumers of batik clothing of Toko Usaha Muda Tanah Abang, but the sample used with purposive sampling with customer criteria that have bought batik from Toko Usaha Muda Tanah Abang with the respondents as many as 20 customers. Technique of collecting data that is by method of questioner, interview and documentation. The variables studied include product quality and price as independent variable and buying interest as dependent variable. Data analysis using multiple linear regression. The result of analysis indicate that variable of product quality and pricing have positive and significant influence to the buying interest of Tanah Abang market. Keywords: Product Quality, Price, Interest Buy Consumer Clothing Batik

scholarly journals Pengaruh Tingkat Persediaan Terhadap Rentabilitas Ekonomi Pada PT Sepatu Bata, Tbk

2019 ◽  
Vol 6 (2) ◽  
pp. 167-172
Author(s):  
Popon Rabia Adawia ◽  
Ayu Azizah
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Significant Influence ◽  
Research Method ◽  
Hypothesis Test ◽  
Statistical Tests ◽  
Inventory Level ◽  
Simple Linear Regression ◽  
Analysis Techniques ◽  
Independent Variables

This study examines the effect of inventory levels on economic rentability at PT Sepatu Bata Tbk. Referring to two variables, namely economic rentability as the dependent variable / dependent variable (x) and inventory level as independent variables / independent variables (y). The purpose of this research is to find out whether or not there is a positive and significant influence between inventory level rotation, economic profitability at PT Sepatu Bata Tbk, and to find out how much influence the inventory level has on economic rentability. The research method used in carrying out this research is an associative research method which aims to determine the influence of the two variables studied. This study uses simple linear regression data analysis techniques, while for the hypothesis test statistical tests are carried out with the T test. For the regression equation obtained is Y = 18.72 - 0.23X. This study concludes that the inventory does not significantly influence the economic rentability of PT Sepatu Bata Tbk. These results can be seen from tcount of -1.585 and ttable of 2.015, which means that tcount is smaller than ttable. While the influence of inventory variables on economic rentability is 33.4% while the remaining 66.6% is influenced by other variables outside of this study. Keywords: Inventory, economic rentability, profitability.

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