scholarly journals PROFITABILITAS DAN RETURN SAHAM: PERAN MODERASI ARUS KAS OPERASI DAN UKURAN PERUSAHAAN

2013 ◽  
Vol 9 (1) ◽  
pp. 17
Author(s):  
Murni Prasetyaningrum
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Operating Cash Flow ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of profitability on stock returns with operating cash flow and firm size as a moderating variable of companies listed on the Indonesia Stock Exchange in 2006-2008. The population in this study is all companies listed on the Indonesia Stock Exchange. Sample is taken by using purposive sampling method. The hypothesis is tested using regression with variable moderation. Results of this study show that profitability has a positive effect on stock returns, operating cash flow does not significantly moderate the relationship between profitability and stock returns, firm size does not moderate the relationship between profitability and stock returns. Keywords: profitability, stock returns, operating cash flow, size

scholarly journals Profitabilitas dan Return Saham: Peran Moderasi Arus Kas Operasi dan Ukuran Perusahaan

2016 ◽  
Vol 17 (1) ◽  
pp. 111
Author(s):  
Murni Prasetyaningrum
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Operating Cash Flow ◽  
The Relationship

<em>This study aims to determine the effect of profitability on stock returns with operating cash flow and firm sizeas a moderating variable of companies listed on the Indonesia Stock Exchangein 2006-2008. The population in this study is all companies listed on the Indonesia Stock Exchange. Sample is taken by using purposive sampling method. The hypothesisis tested using regression with variable moderation. Results of this study show that profitability has a positive effecton stock returns, operating cash flow does not significantly moderate the relationship between profitability and stock returns, firm size does not moderate the relationship between profitability and stock returns.</em>

scholarly journals Analysis of the Effect of Operating Cash Flow, Leverage, and Firm Size on Earnings Persistence

2021 ◽  
Vol 2 (3) ◽  
pp. 42-50
Author(s):  
Rezika Farah Sabila ◽  
Einde Evana ◽  
Ratna Septiyanti
Keyword(s):  
Empirical Evidence ◽  
Cash Flow ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Earnings Persistence ◽  
Purposive Sampling ◽  
Operating Cash Flow ◽  
Positive Effect

This research aims to provide empirical evidence in the effect of operating cash flow, leverage, and firm size on earnings persistence. The data used on this research is historical secondary data. The data used in this research were taken from website www.idx.co.id. A population in this research were companies listed on the Indonesia Stock Exchange (IDX) sector food & beverage for the period 2015-2019. Sampling method used is purposive sampling method with a sample of 33 companies. The outcome of this research indicate that operating cash flow & firm size have a positive effect on earning persistence. Meanwhile, leverage  does not affect earning persistence.

scholarly journals KEBIJAKAN PEMBAGIAN DIVIDEN KAS DI PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN

2021 ◽  
Vol 7 (2) ◽  
pp. 175-186
Author(s):  
Rochman Marota ◽  
Vinna Oktaviani ◽  
Amelia Rahmi
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Net Income ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Investment Opportunity Set ◽  
Operating Cash Flow ◽  
Retail Trading

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh laba bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Penelitian ini dilakukan pada perusahaan sub perdagangan eceran yang terdaftar di Bursa Efek Indonesia periode 2015–2019. Sampel terdiri dari lima perusahaan yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan uji regresi linear berganda untuk menguji hipotesis. Hasil pengujian menunjukkan bahwa laba bersih berpengaruh positif terhadap dividen kas, sedangkan arus kas operasi, investment opportunity set, dan firm size tidak berpengaruh. Hal ini dapat menjadi perhatian bagi perusahaan untuk terus meningkatkan kinerja perusahaan dalam menghasilkan laba bersih. Dengan laba yang tinggi, para investor akan lebih tertarik untuk menginvestasikan dananya. ABSTRACTThe purpose of this study is to analyze the effect of net income, operating cash flow, investment opportunity set, and firm size on cash dividends. This research was conducted on sub-retail trading companies listed on the Indonesia Stock Exchange for the 2015–2019 period. The sample consists of five companies, selected using the purposive sampling method. It uses multiple linear regression to test the hypotheses. Results show that net income affects positively cash dividends. While cash flow, investment opportunity set, and firm size does not affect cash dividends. This can be a concern for the company to continue to improve the company's performance in generating net income. With high profits, investors will be more interested in investing their funds.

scholarly journals Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015)

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Verani Carolina ◽  
Elyzabet Indrawati Marpaung ◽  
Derry Pratama
Keyword(s):  
Logistic Regression ◽  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Operating Cash Flow

AbstractThis research aims to examine wether liquidity, profitability, leverage, and operating cash flow can be used as financial distress predictor. Manufacturing companies which were listed in the Indonesia Stock Exchange during the period 2014-2015, were used as samples. This research used purposive sampling method and 96 companies can be used as samples according to the criteria. Data was analyzed using logistic regression. The result showed that only profitability can be used as financial distress predictor, while liquidity, leverage, and operating cash flow cannot.Keywords: Financial Distress, Liquidity, Leverage, Operating Cash Flow, and Profitability

scholarly journals PENGARUH BOOK TAX DIFFERENCES DAN ARUS KAS TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI)

KEBERLANJUTAN ◽  
2018 ◽  
Vol 2 (2) ◽  
pp. 574
Author(s):  
Dian Ariyani ◽  
Rosita Wulandari
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Cash Flows ◽  
Regression Method ◽  
Earnings Persistence ◽  
Purposive Sampling ◽  
Multiple Regression Method ◽  
Positive Effect

Abstract This study aims to determine the effect of book tax differences and cash flow on earnings persistence. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange 2010-2015. Sampling technique in this research is done by purposive sampling method. Pursuant to purposive sampling method, sample obtained counted 24 company. The type of this research is associative research using quantitative method. The analytical method used to test the influence of book tax differences and cash flow to earnings persistence is multiple regression method with the help of software SPSS version 22. The results showed that partially, permanent differences significantly negatively affect earnings persistence, temporary differences negatively significant effect on persistence Profit, and cash flow have a significant positive effect on earnings persistence. The results of the study simultaneously show that if the permanent differences, temporary differences and cash flows have a significant effect on earnings persistence. Keywords: Permanent Differences, Temporary Differences, Cash Flow,  Earnings                    Persistence

scholarly journals PENGARUH EARNINGS, RESIDUAL INCOME, ECONOMIC VALUE ADDED DAN OPERATION CASH FLOW TERHADAP RETURN SAHAM

IQTISHODUNA ◽  
2013 ◽  
Author(s):  
Ronny Malavia Mardani
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Economic Value ◽  
Value Added ◽  
Residual Income ◽  
Economic Value Added ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study intends to test of: first, the effect of earnings, residual income, economic value added, and Operation Cash Flow simultaneously on returns received by shareholders manufacturing companies listed on the Indonesia Stock Exchange and second the effect of earnings, residual income, economic value added, and Operation Cash Flow partially on returns received by shareholders manufacturing companies listed on the Indonesia Stock Exchange. This study uses linear regression to see the contribution of each independent variable in influencing stock returns. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2011. Being sampled in this study was determined using purposive sampling method. With purposive sampling method found 40 companies that meet the criteria and deserves to be sampled. Based on the analysis it can be concluded simultaneously Earnings, Economic Value Added, Residual Income and Cash Flow Operation significant effect on the return. In partially, only Earnings and Cash Flow Operation significant effect on the return.

scholarly journals PENGARUH KARAKTER RISIKO EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERATING

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Wendaka Setiya Pratama
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
T Test ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Moderating Variables ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of Executive Characteristics on Tax Avoidance with Independent Commissioners as moderating variables. This research is associative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2017. The number of samples from this study were 94 companies. Sampling was done using purposive sampling method. The method of analysis carried out in this study was the test of moderated regression analysis (MRA), classical assumption test, and partial test (t test). The results showed that the executive character had a significant effect on tax avoidance. Partially, the executive character has a significant positive effect on tax avoidance, and the independent commissioner moderates the relationship between the executive character and tax avoidance.

scholarly journals PERAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PENGARUH LIKUDITAS, DER DAN SIZE TERHADAP RETURN SAHAM INDEKS SRI KEHATI

2021 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Tito Rahardian ◽  
Hersugondo Hersugondo
Keyword(s):  
Stock Returns ◽  
Firm Size ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Current Ratio ◽  
Purposive Sampling ◽  
Listed Firms ◽  
Analysis Technique ◽  
Equity Ratio

<p><span>Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, debt to equity ratio, dan ukuran perusahaan terhadap return saham. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2020. Setelah melalui metode purposive sampling terdapat 16 perusahaan yang diperoleh sebagai sampel dari indeks SRI-Kehati selama tahun 2012-2018. Teknik analisis data yang digunakan adalah analisis jalur, versi luas dari regresi linier berganda dan menggunakan alat analisis SPSS versi 23. Hasil penelitian menunjukkan bahwa current ratio dan firm size berpengaruh negatif tidak signifikan terhadap return saham, debt to equity ratio dan ROA berpengaruh positif signifikan terhadap return saham. Rasio lancar dan DER berpengaruh signifikan negatif terhadap ROA, sedangkan ukuran perusahaan berpengaruh signifikan positif terhadap ROA. Sedangkan ROA tidak berpengaruh memediasi hubungan current ratio dan debt to equity ratio terhadap return saham, tetapi ROA berpengaruh memediasi hubungan ukuran perusahaan dengan return saham.</span></p><p><span><em>This study aims to analyze the effect of liquidity, debt to equity ratio, and firm size on stock return. Current ratio used as a proxy from liquidity and ROA were used as proxy from profitability. The population that was used in this research consisted of all listed firms in Indonesia Stock Exchange 2020. After passed the purposive sampling method there were 16 firms obtained as samples from SRI-Kehati index during 2012-2018. The data analysis technique is path analysis, the wide version from multiple linear regression. The result of this research showed that current ratio and firm size have negatively non significant impact on stock returns, debt to equity ratio and ROA have positively significant impact on stock returns. Current ratio and debt to equity ratio have a negatively significant effect on ROA, while firm size has positively significant impact on ROA. Meanwhile, ROA doesn’t have impact on mediating relation of current ratio and debt to equity ratio to stock returns, but ROA have an impact on mediating relation of firm size to stock returns.</em></span></p>

Kredit Bermasalah sebagai Pemoderasi Pengaruh Tingkat Penyaluran Kredit terhadap Profitabilitas

2020 ◽  
Vol 5 (1) ◽  
pp. 52
Author(s):  
Sukirno Sukirno
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Survey Methods ◽  
Analytical Tool ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
The Relationship ◽  
Positive Effect

Abstract This study aims to empirically challenge the moderation of Non-Performing Loans to the effect of Credit Distribution Rates on Profitability. The population of 81 bank companies listed on the Indonesia Stock Exchange in the period 2014-2018 and which met the criteria of the research sample (purposive sampling) were 22 companies. The research method uses survey methods with quantitative research approaches, the analytical tool used is moderation regression. This study concludes that the level of credit distribution has a significant positive effect on profitability and the existence of the problem loan variable is proven to be a moderating variable that weakens the relationship between the level of credit distribution and profitability.    

Pengaruh Perubahan Laba, Arus Kas Operasi, DER dan DAR Terhadap Financial Distress pada Perusahaan Sub Sektor Semen, Keramik Porselin dan Kaca yang Terdaftar di BEI Tahun 2015 – 2019

2021 ◽  
Vol 11 (1) ◽  
pp. 1-14
Author(s):  
Ananda Rama Dhani ◽  
Nolla Puspita Dewi
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Equity Ratio

This study aims to (1) determine the effect of Profit Changes on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (2) determine the effect of Operational Cash Flow on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (3) determine the effect of Debt To Equity Ratio (DER) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesian Stock Exchange (4) determine the effect of Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (5) determine the effect of Profit Changes, Operational Cash Flow, Debt T Equity Ratio (DER), Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange. The period used in this study is the period 2015-2019.The population in this study were Manufacturing companies in the sub-sector of cement, porcelain and glass which are listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method.

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