scholarly journals Laba Ditahan, Laba Operasi, Aliran Kas Operasi, Leverage, Profitabilitas Dan Pengaruhnya Pada Peringkat Obligasi

2021 ◽  
Vol 20 (1) ◽  
pp. 28-37
Author(s):  
Putu Kepramareni ◽  
Sagung Oka Pradnyawati ◽  
Made Ardinda Rika Pratiwi
Keyword(s):  
Logistic Regression ◽  
Empirical Evidence ◽  
Cash Flow ◽  
Capital Market ◽  
Sampling Method ◽  
Financial Instruments ◽  
Operating Profit ◽  
Operating Cash Flow ◽  
Positive Effect ◽  
The Capital Market

Companies in carrying out their activities need funds or capital obtained through the money market and the capital market. The capital market allows investors to have various investment options according to their risk preferences where companies can issue financial instruments in the capital market to obtain funds. This is one of the functions of the capital market which facilitates the transfer of funds from parties of surplus to parties in need of funds. One of the related financial instruments in the market is a fund is a drawback. Eligibility for a withdrawal can be seen through an independent body that can rate the resignation. There are several factors that can influence your resignation. According to (Syaifullah & Soemantri, 2016), income and profitability have a positive effect on negotiations but are different from Susilowati and Sumarto (2010) who found that profitability and operating profit have no effect on negotiating research results on the influence of profit, operating cash flow and leverage on negotiations were also found. in research conducted by Adrian (2010), (Estiyanti & Yasa, 2012) and Sihombing and Rachmawati (2015). This study aims to obtain empirical evidence regarding the effect of profit on, operating profit, operating cash flow, leverage and profitability as some of the factors that influence bargaining. The population in this study are companies that publish and are listed on the IDX in 2017-2019. The sampling method used in this study was purposive sampling. Logistic regression is used to test the hypothesis. The results showed that profitability had a positive effect on approval. Meanwhile, profit profit, operating profit flow, operating flow and leverage have no effect on resignation.  

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 Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba

2021 ◽  
Vol 31 (3) ◽  
pp. 562
Author(s):  
I Ketut Winanda ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Capital Market ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Analysis Technique ◽  
Positive Effect

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice. Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.

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 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 Reaksi Pasar Modal dalam Pilpres 2019

2020 ◽  
Vol 14 (1) ◽  
pp. 01-10
Author(s):  
Titi Rahayu
Keyword(s):  
Empirical Evidence ◽  
Capital Market ◽  
Abnormal Return ◽  
Sampling Method ◽  
Calculation Methods ◽  
Purposive Sampling ◽  
Corporate Action ◽  
Observation Period ◽  
The Capital Market

This study aims to provide empirical evidence on the events of the KPU's official announcement whether it has an impact on the reaction of the capital market in Indonesia. The population in this study are companies listed in the IDX80 index. With the purposive sampling method the author obtained a sample of 42 companies, with the criteria not to do corporate action during the observation period. The results show that the market did not react to the KPU's official announcement. For further research, it is expected that it can use different abnormal return calculation methods and use different objects.

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 The Determinant Factors of Earnings Persistence

2022 ◽  
Vol 4 (1) ◽  
Author(s):  
Mia Oktavia ◽  
Yulius Kurnia Susanto
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Regression Method ◽  
Earnings Persistence ◽  
Operating Cycle ◽  
Multiple Regression Method ◽  
Cash Flow Volatility ◽  
Operating Cash Flow ◽  
Research Show

The purpose of this research is to provide empirical evidence about the effect of operating cash flow, sales volatility, cash flow volatility, operating cycle, and book tax difference on earnings persistence. The company used in this research is manufacturing company listed in Indonesia Stock Exchange (IDX) from 2016 until 2020. Samples of this research were selected based on the purposive sampling method and resulted in 43 companies, therefore the data used for this research amounting to 215 data. The data obtained from these samples were analyzed using multiple regression method. The result of this research show that operating cycle have influence on earnings persistence. While operating cash flow, sales volatility, cash flow volatility, and book tax difference have no influence on earnings persistence.

scholarly journals Pendampingan Pentingnya Strategi dalam Meningkatkan Minat Nasabah terhadap Investasi Saham di Surabaya

2020 ◽  
Vol 2 (2) ◽  
pp. 84-89
Author(s):  
Veronika Nugraheni Sri Lestari ◽  
Dwi Cahyono ◽  
Nila Romatal Azah ◽  
Devy Mei Ariyanti
Keyword(s):  
Capital Market ◽  
Stock Exchange ◽  
Initial Step ◽  
Financial Instruments ◽  
Public Companies ◽  
Public Offerings ◽  
Securities Trading ◽  
Market Infrastructure ◽  
The Capital Market

Capital markets are often interpreted as a market for a long-term financial instrument (securities) (its maturity is more than 1 year). In addition to that understanding, the capital market is also often associated as a place for the transaction of the party that needs funds (the company) and the Excess party (financier). The initial step of Sharia capital market developments in Indonesia began with the issuance of sharia funds on 25 June 1997 followed by the issuance of sharia bonds at the end of 2002, followed by the presence of the Jakarta Islamic Index (JII) in July 2000. The marketable securities traded on the stock exchange include stocks, bonds and mutual funds. Marketable securities are often referred to as ' financial instruments ' or ' securities ' or ' Sekuritas ' (Securities Act No. 8 year 1995 defines the capital market as "the activities concerned with public offerings and securities trading, public companies relating to securities, published, as well as institutions and professions relating to the securities". The capital market acts as a liaison between investors and companies or government institutions through the long-term trading of financial instruments. In an effort to support the realization of the Indonesian capital market to become a resilient and global economic driver of the national economy as stated in the Indonesian capital market blueprint, it needs to be done continuously to improve and expand the capital market infrastructure towards the better direction.

scholarly journals ELEMENTS OF CONTROL THEORY APPLIED TO AN INVESTMENT PORTFOLIO IN THE CAPITAL MARKET. THE OPTIMAL TIME HORIZON FOR SELLING A PORTFOLIO

2015 ◽  
Vol 1 (310) ◽  
Author(s):  
Jerzy Tymiński
Keyword(s):  
Capital Market ◽  
Stock Exchange ◽  
Optimal Time ◽  
Dynamic Programming Method ◽  
Financial Instruments ◽  
Investment Portfolio ◽  
Warsaw Stock Exchange ◽  
Investment Portfolios ◽  
Rational Investment ◽  
The Capital Market

The article presents a concept of capital management for assembling investment portfolios. Two optimization variants of a portfolio to be purchased are discussed. Portfolio I is structural, using the „traditional model”. To assemble Portfolio II, elements of reliability theory and the dynamic programming method were used. The article also analyses the sale of a portfolio with respect to the demand for financial instruments in the capital market. The presented concept dealing with rational investment decisions during transactions at the Warsaw Stock Exchange can also be used by managers to create an effective portfolio of financial instruments.

Sign in / Sign up

Export Citation Format

Share Document