scholarly journals The Relation of Working Capital and Fixed Assets: a Study

2012 ◽  
Vol 11 (1) ◽  
pp. 47-60
Author(s):  
Mahdi Salehi
Keyword(s):  
Significant Relationship ◽  
Stock Exchange ◽  
Pearson Correlation ◽  
Research Community ◽  
Working Capital ◽  
Asset Return ◽  
Independent Variables ◽  
Fixed Assets ◽  
Regression Test ◽  
The Relationship

Abstract The present study aims to investigate the relationship between working capital changes and fixed assets with asset return of 120 manufacturing listed companies in Tehran Stock Exchange during 2006-2010. Pearson correlation and Regression test are employed to determine the kind of relationship between dependent and independent variables, hypotheses test and evaluating normality of data respectively. The outcomes of the study suggest that there is a significant relationship between working capital changes and fixed assets with assets return in the research community.

scholarly journals Evaluation of the Relationship between Personality and Conservatism of Investors in the Stock Exchange (Case Study: Insurance Companies)

2021 ◽  
Vol 8 (SPE3) ◽  
Author(s):  
Mahsa Mohseni
Keyword(s):  
Significant Relationship ◽  
Stock Exchange ◽  
Pearson Correlation ◽  
Simple Random Sampling ◽  
Insurance Companies ◽  
Statistical Population ◽  
Pearson Correlation Test ◽  
Correlational Method ◽  
The Relationship

The purpose of this research to "investigate the relationship between personality and conservatism of investors of insurance companies listed on the Tehran Stock Exchange." The present study was applied research in terms of purpose, which has employed a descriptive and correlational method. The statistical population of this research included all people who buy and sell shares of insurance companies listed on the Tehran Stock Exchange. According to Cochran's formula, the sample size was determined as much as 384 people collected by a simple random sampling method. The research instruments were the Conservative Questionnaire based on the Gribel and Leighton (1999) and McCrae and Costa (1985) five-factor personality questionnaire. The questionnaire’s validity was confirmed by 20 experts, and the reliability of all three questionnaires was acceptable for all three questionnaires due to Cronbach's alpha above 0.79. The data analysis was conducted using the Pearson correlation test and regression analysis. The results indicated a significant relationship between the investors’ personality and their conservatism in the Tehran Stock Exchange. There was also a significant relationship between all personality components except for extraversion with the investor’s conservatism in the Tehran Stock Exchange.

scholarly journals KETERKAITAN PERTUMBUHAN PENJUALAN PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG, DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA

2021 ◽  
Vol 5 (2) ◽  
pp. 781
Author(s):  
Sugiyarmasto Sugiyarmasto ◽  
Erlina Setyaningrum
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Sales Growth ◽  
Analysis Method ◽  
Independent Variables ◽  
Dependent Variables ◽  
Regression Test ◽  
Inventory Turnover ◽  
Relationship Of ◽  
The Relationship

The research aims to determine and provide empirical evidence of , sales growth inventory turnover, receivables Turnover, and significant cash turnover on profitability in LQ 45 Company on Indonesia Stock Exchange year 2016-2018. The samples in this study used purposive sampling so obtained 21 company samples from 45 LQ 45 company population listed on the Indonesia Stock Exchange, with 63 observations of financial statements (21 companies x 3 years of financial statements warning). Dependent variables in this study, namely profitability. While independent variables in this study, sales growth namely inventory turnover, turnover receivables, , cash turnover. The data analysis method used is a type of multiple regression test to test the relationship of independent variables with the dependents The results of the research hypothesis testing proved that the turnover of receivables, and cash turnover significantly positively affect profitability. And sales growth has a negative and significant effect on profitability. While inventory turnover has a negative and insignificant effect on profitability in LQ 45 company in the Indonesia Keywords: sales growth,inventory turnover, turnover receivable, cash turnover,profitability

PENGARUH PERPUTARAN AKTIVA TETAP, HUTANG JANGKA PANJANG, DAN MODAL KERJA TERHADAP RETURN ON INVESTMENT

2020 ◽  
Vol 18 (1) ◽  
pp. 14
Author(s):  
Ubaidillah Dzaki Nabhan ◽  
Bambang Tutuko ◽  
Herwin Kurniawan
Keyword(s):  
Return On Investment ◽  
Sampling Method ◽  
Stock Exchange ◽  
Working Capital ◽  
A Value ◽  
Fixed Assets ◽  
The Relationship ◽  
Method Analysis ◽  
Capital Return

This study aims to find out how the relationship between fixed assets turnover, long term debt, and working capital to Return on Investment (ROI). The sample in this study was 35 data consisting of five transportation companies on the Indonesia Stock Exchange (IDX) from 2012-2018 using the purpose sampling method. Analysis of regression results was carried out after the model did not experience the symptoms of classical assumptions such as multicollinearity, autocorrelation, and heteroscedasticity. The research was processed using IBM SPSS Statistic software, 25,0. Based on the results of the study show that the fixed assets turnover partial shows a positive and significant value of the ROI with a value of tcount (10,699) > ttable (2,0395) and significance of 0,00 < 0,025. The next result shows that the partial long term debt negative and significant of the ROI with a value of tcount (-2,535) > -ttable (-2,0395) and significance of 0,016 < 0,025. Whereas, partially, significant working capital of the ROI  positive and significant value with tcount (2,228) > ttable (2,0395) with a significance of 0,023 < 0,025. Simultaneously have a positive and significant effect of the ROI  with Fcount (49,219) > Ftable (2,91) with a significant level of 0,000 <0,05. Keywords: Fixed Assets Turnover, Long Term Debt, Working Capital, Return on Investment  

scholarly journals HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 141
Author(s):  
Ferix Feldo ◽  
Rinaningsih Rinaningsih ◽  
Retno Yuliati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Relationship ◽  
Financial Distress ◽  
Stock Exchange ◽  
Research Use ◽  
Net Income ◽  
Working Capital ◽  
Know How ◽  
The Relationship

This research aims to know how the relationship between financial distress as measured by manajemen laba using Discretionary value Accruals (DA). This research use quantitative approach and the population used is the all of company listed in the Indonesian Stock Exchange period 20102016. Research conducted using multiple linear regression. The result of the research indicate (1) there is a negative significant relationship between financial distress in distress1 category characterized by a negative net income during the current year with warnings management. (2) there is no significant relationship between financial distress in distress2 category characterized by negative working capital during the current year with manajemen laba, (3) there is on relationship between financial distress in distress3 category characterized by negative net income and working capital during the current year withmanajemen laba. 

scholarly journals Knowledge of Religion and Religiosity of Santri and Their Influence on the Pluralism

2021 ◽  
Vol 2 (1) ◽  
pp. 77-92
Author(s):  
Latifah Nuraini ◽  
Ahmad Nashiruddin
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Significant Relationship ◽  
Hypothesis Test ◽  
Religious Knowledge ◽  
Independent Variables ◽  
Simultaneous Test ◽  
Regression Test ◽  
Variable Data ◽  
The Relationship

This study aims to determine how the influence of religious knowledge and religiosity on pluralism of students Kajen. This research is quantitative with three variables, they are religious knowledge and religiosity as independent variables, and pluralism as dependent variable. Data analyzing of this research used the correlation of product moment for the partial test, and linear regression test for the simultaneous test. The results of data analysis to the 136 samples showed that there is a positive and significant correlation between religious knowledge and pluralism, it shown by the value of sig is smaller than the value of alpha. Furthermore, the second hypothesis test showed the same results that there is a positive and significant relationship between religiosity and pluralism, the value of sig 0,000<α (0,05). Simultaneous test of the relationship between religious knowledge and religiosity on pluralism indicated the value of Fcalculate 13,474 >3,00, it means that religious knowledge and religiosity influence together on pluralism. Equation of regression’s line Y=0,511X_1+0,274X_2+44,728, showed that the value of coefficient X1 and X2 is positive, means both of them influence on pluralism positively (Y).

Association between Working Capital Management Strategies and Profitability

2015 ◽  
Vol 1 (1) ◽  
pp. 91 ◽  
Author(s):  
Sana N. Maswadeh
Keyword(s):  
Significant Relationship ◽  
Management Strategy ◽  
Pearson Correlation ◽  
Management Strategies ◽  
Financial Statements ◽  
Pearson Correlation Coefficient ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
The Relationship

This study aims to examine the relationship between working capital management strategies (aggressive, moderate, conservative) and profitability. The study relied on the financial statements published by industrial pharmaceutical corporations in the last five years, namely 2009-2013, using the Pearson correlation coefficient between classifications according to corporate working capital management strategies, as well as profitability classification (high, medium and low) to determine whether a statistically significant relationship between the strategies followed for working capital management and profitability of the corporation. The study's results revealed a stronger relationship between working capital management strategy and profitability of Jordanian industrial pharmaceutical corporations that followed a moderate strategy compared with those that followed an aggressive strategy. Furthermore, Jordanian pharmaceutical corporations didn’t follow a conservative working capital management strategy.

scholarly journals HUBUNGAN KESULITAN KEUANGAN DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2016

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 141
Author(s):  
Ferix Feldo ◽  
Rinaningsih Rinaningsih ◽  
Retno Yuliati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Relationship ◽  
Financial Distress ◽  
Stock Exchange ◽  
Research Use ◽  
Net Income ◽  
Working Capital ◽  
Know How ◽  
The Relationship

This research aims to know how the relationship between financial distress as measured by manajemen laba using Discretionary value Accruals (DA). This research use quantitative approach and the population used is the all of company listed in the Indonesian Stock Exchange period 20102016. Research conducted using multiple linear regression. The result of the research indicate (1) there is a negative significant relationship between financial distress in distress1 category characterized by a negative net income during the current year with warnings management. (2) there is no significant relationship between financial distress in distress2 category characterized by negative working capital during the current year with manajemen laba, (3) there is on relationship between financial distress in distress3 category characterized by negative net income and working capital during the current year withmanajemen laba. 

scholarly journals Impact of Working Capital Policies on Firm’s Performance, Evidence from Pakistan

2020 ◽  
pp. 1-20
Author(s):  
Mushtaq Nadeem ◽  
Muhammad Waris
Keyword(s):  
Significant Relationship ◽  
Positive Relationship ◽  
Negative Relationship ◽  
Tobin’S Q ◽  
Working Capital ◽  
Tobin's Q ◽  
Financing Policy ◽  
Independent Variables ◽  
Cash Conversion Cycle ◽  
The Relationship

The main objective our study is to explore the relationship between working capital policies and firm’s performance. Using OLS method to analysis the data after fulfilling the assumption of the regression, this study finds the working capital components (APP, ICP, CCC) and the firms’ performance are negatively correlated with the ROA and Tobin-q except ACP which shows significant relationship with Tobin Q. All working capital components show the significant relationship with ROE, which indicates that most firms used shareholder’s equity to increase firm’s value. The relationship between the APP and the firms’ performance has shown mixed results. This study shows that the ACP and the firms’ performance are positively related. However, the companies are showing the positive relationship between the ACP and the firms’ performance as measured by the ROE and Tobin’s Q. This indicates that the shorter ACP in a firm is more preferable to the shareholders. All companies show a positive relationship between the CFP and the firms’ performance. The relationship indicates that the conservative financing policy is a policy which carries a higher amount of current liabilities will contribute to negative firms’ profitability and value. The negative relationship between the CLTAR and the firms’ performance indicates that the higher current liabilities in a firm will be a factor towards lower firms’ performance. The aggressive financing policy is only significant in all the independent variables. The ROA found CFP and CIP as significant, while in ROE CFP is significant. AIP, CIP and CFP are significant in Tobin Q. Abstract: CATAR, CLTAR, ROI, ROE. Cash Conversion Cycle

HUBUNGAN BOARD DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

2010 ◽  
Author(s):  
Fivi Anggraini
Keyword(s):  
Corporate Governance ◽  
Moral Hazard ◽  
Earnings Management ◽  
Conflict Of Interest ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Earning Management ◽  
Independent Directors ◽  
Relationship Of ◽  
The Relationship

Earnings management is the moral hazard problem of manager that adses because of the conflict of interest between the manager as agent and the stakeholder and the owner as principal. The behavior of earnings management will immediately influence the reported earning. The aims of this research at examining the relationship of board and audit committe to earnings management. The samples of this research is all of companies member Corporate Governance Perception Index (CGPI) in the years of 2003-2006 which were listed in Jakarta Stock Exchange. The results of this study show that (1) the proportion of independent directors on the board had not significant relationship to earning management, (2) competence of independent directors on the board had not significant relationship to earning management, (3) the size of board had significant relationship to earning management, (4) the proportion of independent directors on the audit committe had not significant relationship to earning management, and (5) competence of members of the audit committe had significant relationship to earning management.

scholarly journals A Student’s Guide to the Classification and Operationalization of Variables in the Conceptualization and Design of a Clinical Study: Part 1

2021 ◽  
Vol 43 (2) ◽  
pp. 177-179 ◽  
Author(s):  
Chittaranjan Andrade
Keyword(s):  
Clinical Study ◽  
Significant Relationship ◽  
Research Experience ◽  
Process Variables ◽  
Know How ◽  
Independent Variables ◽  
Cause And Effect ◽  
Confounding Variables ◽  
Dependent Variables ◽  
The Relationship

Students without prior research experience may not know how to conceptualize and design a study. This article explains how an understanding of the classification and operationalization of variables is the key to the process. Variables describe aspects of the sample that is under study; they are so called because they vary in value from subject to subject in the sample. Variables may be independent or dependent. Independent variables influence the value of other variables; dependent variables are influenced in value by other variables. A hypothesis states an expected relationship between variables. A significant relationship between an independent and dependent variable does not prove cause and effect; the relationship may partly or wholly be explained by one or more confounding variables. Variables need to be operationalized; that is, defined in a way that permits their accurate measurement. These and other concepts are explained with the help of clinically relevant examples.

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