scholarly journals Analysis of Financial Ratios for Predicting Bankruptcy in SMEs Listed on PEFINDO25

2020 ◽  
Vol 19 (2) ◽  
Author(s):  
Vitalia Fina Carla Rettobjaan

This study aims to analyze the Financial Ratio for Predicting Bankruptcy. The sample used in this study are SMEs according PEFINDO25 period 2013 to 2017. The independent variables in this study is liquidity, profitability, debt structure, solvency and activity ratio; and control variables is size and age, as well as the dependent variable is bankruptcy. The amount of sample in this study 32 companies PEFINDO25 by using purposive sampling. The method of data analysis is done by using logistic regression with SPSS version 23. The result of this research showed that liquidity, profitability and age has significant negative effect on bankruptcy. Debt structure has significant positive effect on bankruptcy. While solvency, activity ratio and size does not significantly effect on bankruptcy

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.


2020 ◽  
Vol 16 (2) ◽  
pp. 143-170
Author(s):  
Aditya Rahmawan ◽  
Eliada Herwiyanti ◽  
Siti Maghfiroh

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.


2019 ◽  
Vol 8 (12) ◽  
pp. 7411
Author(s):  
Ayu Chintya Arie Zeuspita ◽  
I Putu Yadnya

ROA is a comparison between pre-tax profit and total bank assets. Factors that can influence ROA must be observed by bank management in order to obtain optimal ROA. Optimal ROA shows that banks are able to make good use of assets owned to generate profits. The purpose of this study was to determine the effect of CAR, NPL, DER and LAR partially on ROA in commercial banks on the IDX for the period 2013-2015. The sample in this study were banking companies listed on the Indonesia Stock Exchange for the period 2013-2015, which totaled 31 banking companies, which were taken using the census method. Data collection is done by nonparticipant observation methods. The data analysis technique used is multiple linear regression. The results showed that there was a significant positive effect between CAR and ROA. NPL shows a significant negative effect on ROA. DER shows a significant negative effect on ROA, and LAR shows a significant positive effect on ROA. Keywords: CAR, NPL, DER, LAR, ROA


2020 ◽  
Vol 12 (4(J)) ◽  
pp. 59-66
Author(s):  
Joy Pandapotan ◽  
Noegrahini Lastiningsih

This study aims to determine the effect of capital structure, liquidity, and company size on profitability in state-owned companies listed on the Indonesian state-owned enterprise website in 2016 - 2018. This research uses a quantitative approach. This study uses secondary data from company financial and annual report, the sample consists of 65 stated-owned companies. The data analysis technique in this study uses multiple linear regression, classic assumption test, and the hypothesis test consists of  the t-test. Based on the results of data analysis known that capital structure has a insignificant negative effect on profitability, liquidity has a significant positive effect on profitability, and company size has a significant negative effect on profitability. The results of this study are expected to be useful for managers in making decisions related to company management, beneficial for investors in choosing investments, and being useful as a reference for further researchers who studying profitability variables


2018 ◽  
Vol 5 (4) ◽  
pp. 345-353
Author(s):  
Ahmad Shidiq

Fenomena migrasi sangat mewarnai di beberapa negara berkembang, termasuk di berbagai daerah di Indonesia. Di Indonesia terutama banyak tenaga kerja yang berasal dari daerah pedesaan mengalir ke daerah perkotaan, Salah satunya dari Kabupaten Demak. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi keputusan migrasi commuter di Kecamatan Karangtengah Kabupaten Demak antara lain adalah pendapatan pendidikan, pekerjaan daerah asal, jumlah tanggungan serta status perkawinan. Dalam penelitian ini menggunakan data primer melalui instrumen kuesioner terhadap sampel yaitu sebanyak 89 responden, dan menggunakan data sekunder yaitu data dari instansi-instansi terkait serta literatur buku. Penelitian ini dilakukan di Kecamatan Karangtengah Kabupaten Demak. Analisi yang digunakan dalam penelitian ini adalah binary logistic regression. Hasil penelitian menunjukkan bahwa pendapatan berpengaruh negatif dan signifikan terhadap keputusan migrasi commuter, pendidikan berpengaruh positif dan tidak signifikan terhadap keputusan migrasi commuter, pekerjaan di daerah asal berpengaruh positif dan tidak signifikan terhadap keputusan migrasi commuter, jumlah tanggungan daerah asal berpengaruh negatif dan tidak signifikan terhadap keputusan migrasi commuter, status perkawinan berpengaruh positif dan signifikan terhadap keputusan migrasi commuter. The phenomenon of migration is very coloring in some developing countries , including in the various regions in Indonesia . In Indonesia especially many workers coming from rural regions flowed into the urban area, One of Demak District. This study aims to determine the factors that influence the decision of commuter migration in Sub Karangtengah Demak district include the earnings of education, employment areas of origin, number of dependents and marital status. In this research, using primary data through a questionnaire on the sample of 89 respondents, and using secondary data is data from relevant agencies and literature books. This research was conducted at Sub Karangtengah, Demak District. The analysis used in this study is a binary logistic regression. The results showed that the income a significant negative effect on the migration decision commuter, education has positive and not significant to the migration decision commuter, work in the area of origin has positive and not significant to the migration decision commuter, number of dependents homelands negative and not significant to decision commuter migration, marital status and significant positive effect on the decision commuter migration.


2019 ◽  
Author(s):  
MUHAMMAD HUSNI HANDRI ◽  
jhon fernos

ABSTRACTThis study aims to determine the effect of store atmosphere and location on consumers' buying interest in the XMART mini market of Padang Padang. The sample used is 100 consumers, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the store atmosphere variable had a positive effect (4,527 > 1,6772) and significant (0,000 <0,05) on consumer buying interest. Location variables have a negative effect (-0,079) < (1,6772) and are not significant (0,937 > 0,05) to consumer buying interest. From this research, the R2 value is 0,244, it means that 24,4% of consumers' buying interest can be explained by the independent variables, namely the store atmosphere and location and the remaining 74,3% is explained by other variables.


EXCELLENT ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 142-158
Author(s):  
Sonia Gumilang

This research is aimed to tes the effects of Tangibles, Reliability, Responsiveness, Assurance, Emphaty towards nasabah’ satisfaction, location, loyalty.This research uses prime dataquestionnaire and involves 42 nasabah of Bank Panin Yogyakarta as sample respondents dan using (validity, reliability, t, F, R square and pathways) as data analysis methods.t test results : tangibles, reliability, responsiveness, satisfaction and location have a significant positive effect toward loyalty. Assurance and emphaty have a significant negative effect toward loyalty. F test results : tangibles, reliability, responsiveness, assurance, emphaty, satisfaction and location simultaneously affect significantly loyalty. R square test results 0,998, means loyalty variabels and described by tangibles, reliability, responsiveness, assurance, emphaty variabels with satisfaction and location as an interval variabels 99,8% and the rest 0,20% discribed by other external factors. Pathway analysis results : direct effect of application tangibles, reliability, and responsiveness to loyalty is more effective. Direct effect of tangibles to llyalty is the most dominant effect.Keywords : tangibles, reliability, responsiveness, assurance, emphaty, satisfaction, location,  loyalty


2021 ◽  
Vol 26 (3) ◽  
pp. 327
Author(s):  
Villy, Nuryasman MN

This study has purpose to determine the effect of ratios on financial performance by using current ratios, quick ratios, dan debt to assets ratios as measuring instruments for the dependent variablesl and using return on assets as measuring instruments for independent variables. The population of the financial statements is PT Multisport Indonesia for the 2019-2021 period. The sampling technique is purposive sampling. The analytical methods to test the hypothesis is path analysis. Data processing using Eviews10 software. The result of the study found that current ratio had a significant positive effect on return on assets, the quick ratio had a significant negative effect on return on assets,  and the debt on assets ratio had an insignificant negative effect on return on assets.


2020 ◽  
Vol 5 (1) ◽  
pp. 64
Author(s):  
Rafika Sari

The purpose of this study is to determine and analyze the effect of Foreign Ownership and Leverage Effects on Financial Performance in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Period 2014 - 2018 The results of this study simultaneously Fcount value of 5.808 with a probability of 0.04 smaller than 0.05 so it can be concluded that all independent variables (Foreign ownership and leverage) together have a significant effect on financial performance. Changes that occur in financial performance can be explained by the variable Foreign ownership and leverage of 73%, the remaining 27% is explained by other variables outside the model. partially foreign ownership has a significant positive effect on financial performance with a coefficient of t count 3.004 and a significance of 0.003. Debt Equity Ratio variable has a significant negative effect on financial


2019 ◽  
Vol 2 (1) ◽  
pp. 341-353
Author(s):  
Muhammad Muhammad

The purpose of this research is to find out and analyze the determinants of NPF on BPRS in Indonesia in 2011 -2017. The method which is used in this study is a multiple linear regression analysis with independent variables CAR, BPP, inflation, and GDP, while the dependent variable is NPF. The data in this study is secondary data for monthly time from January 2011 - December 2017. The results showed that the independent variables significantly influence NPF simultaneously. While partially CAR has a significant positive effect, BPP has a significant negative effect, inflation has no significant positive effect, and GDP has a significant positive effect on NPF. R2 value is 88.01%, this shows 88.01% variation of the NPF is explained by the independent variable and the remaining 11.99% is explained by other variables outside the model. BPRS needs to carry out good risk management by having to be more sensitive to internal conditions and external conditions of the bank because these conditions can be used as determinants of the type of financing and policies that will be used by the BPRS, so as to control the level of NPF at a reasonable level. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis factor penentu NPF pada BPRS di Indonesia padatahun 2011-2017. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan variable bebas CAR, BPP, inflasi, dan PDB, sedangkan variable terikatnya adalah NPF. Data dalam penelitian ini adalah data sekunder untuk waktu bulanan dariJanuari 2011 - Desember 2017. Hasilpenelitian menunjukkan bahwa variable independen secara signifikan mempengaruhi NPF secara bersamaa Sementara sebagian CAR memiliki efek positif yang signifikan, BPP memiliki efek negatif yang signifikan, inflasi tidak memiliki efek positif yang signifikan, dan PDB memilikiefekpositif yang signifikanterhadap NPF. Nilai R2 adalah 88,01%, inimenunjukkanvariasi NPF 88,01% dijelaskan oleh variable independen dan sisanya 11,99% dijelaskan oleh variabel lain di luar model. BPRS perlu melakukan manajemen risiko yang baik dengan harus lebih peka terhadap kondisi internal dan kondisi eksternal bank karena kondisi ini dapat digunakan sebagai penentu jenis pembiayaan dan kebijakan yang akan digunakan oleh BPRS, sehingga dapat mengendalikan tingkat NPF pada tingkat yang wajar.


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