scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN LIQUIDITAS TERHADAP PROFITABILITAS DI PERUSAHAAN ESPERANCA TIMOR-OAN (ETO) DILI TIMOR-LESTE

2018 ◽  
pp. 23
Author(s):  
Madalena Maria ◽  
L.P. Wiagustini ◽  
I.B.Panji Sedana
Keyword(s):  
Social Sciences ◽  
Financial Performance ◽  
East Timor ◽  
Research Report ◽  
Analysis Techniques ◽  
Significant Negative Effect ◽  
The Social ◽  
Timor Leste ◽  
Negative Effect ◽  
Positive Effect

Financial performance is an analysis done to see the extent to which the company Esperanca Timor-oan has implemented by using the rules of financial performance is good and right. This study aim to determine the effect of firm size (Total asset), leverage (DER) and liquidity (QR) to profitability (ROA) in the company Esperanca Timor-Oan Unipessoal.Lda Dili East Timor. This research was conducted in the company ETO. Secondary date in this research report 2010-2012 financial year, . Testing the research hypotheses using multiple regression linear  analysis techniques, with tools Statistical Package for the Application of the Social Sciences (SPSS) 21.0 Version.The results showed that: 1).the size of the company’s significant negative effect on profitability, leverage significant positive effect on profitability, liquidity significant negative effect on profitability.

scholarly journals The Effect of Corporate Governance on Financial Performance and Tax Avoidance on LQ45 Companies

2020 ◽  
Vol 2 (4) ◽  
pp. 10-25
Author(s):  
Rusni Syamsuddin ◽  
Muhammad Ali ◽  
Muhammad Sobarsyah
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Return On Assets ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

Tax avoidance is a strategy applied by taxpayers to undertake legally burden taxes to decrease tax payment. Avoidance techniques by exploiting loopholes in tax laws. The purpose of this study is to examine the effect of corporate governance (institutional ownership, the board size, independent commissioners, audit boards) on tax avoidance (ETR) mediated by financial performance measured by Return on assets (ROA). The samples used were companies listed in the LQ45 index from the period of 2014 to 2018, with a total of 30 companies collected through purposive sampling. The study applied path analysis techniques using IBM SPSS 23 statistical software. These results indicate that corporate governance simultaneously influences financial performance and tax avoidance. Institutional ownership and audit committees have a positive and significant effect on financial performance. Interestingly, the size of the board of commissioners and independent commissioners were found insignificant to financial performance. To tax avoidance, the size of the board of commissioners, independent commissioners, and the audit board has a significant positive effect, but institutional ownership does not have a significant negative effect on tax avoidance, while financial performance negatively correlates to tax avoidance. Financial performance can mediate institutional ownership of tax avoidance. Differently, other independent variables did not show relationships.

scholarly journals Analisis faktor – faktor yanng mempengaruhi minat kunjungan ulang wisatawan ke Kebun Binatang Taman Rimba Provinsi Jambi

2021 ◽  
Vol 10 (1) ◽  
pp. 19-28
Author(s):  
Mesi Fitriani ◽  
Syaparuddin Syaparuddin ◽  
Jaya Kusuma Edy
Keyword(s):  
Social Sciences ◽  
Data Collection ◽  
Service Quality ◽  
Primary Data ◽  
Tourist Attraction ◽  
The Social ◽  
Negative Effect ◽  
Data Source ◽  
Return Visits ◽  
Positive Effect

The purpose of this study was conducted to determine (1) the development of tourists to the Taman Rimba zoo in Jambi Province (2) to analyze the factors that influence tourist attraction, facilities, accessibility, and service quality on the interest in visiting tourists' return visits. Methods of data collection through observation and distribution of questionnaires to respondents. The data source used is primary data obtained directly from the distribution of questionnaires as many as 157 with 5 question items each. The software used in this research examiner is Statistical Package for The Social Sciences (SPSS). The results of the analysis of this study indicate that simultaneously or together the attractiveness and facilities have a significant or positive effect on the interest in visiting tourists' return visits. Meanwhile, accessibility and service quality has a negative effect on the interest in returning tourists. Partially the average attractiveness, facilities, accessibility, and service quality have a positive or significant effect on the interest in revisiting tourists. Keywords: Tourist attraction, Facilities, Accessibility, Service quality, Interest of return tourists.

scholarly journals PENGARUH KEPEMILIKAN ASING DAN LEVERAGE TERHADAP KINERJA KEUANGAN

2020 ◽  
Vol 5 (1) ◽  
pp. 64
Author(s):  
Rafika Sari
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Equity Ratio ◽  
Positive Effect

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

scholarly journals PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UMUR OBLIGASI DAN UKURAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI PADA SEKTOR KEUANGAN YANG TERDAPAT DI BEI TAHUN 2015-2018

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Akhmad Darmawan ◽  
Yudith Foran Al Fayed ◽  
Fatmah Bagis ◽  
Bima Cininttya Pratama
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Descriptive Statistics ◽  
Significant Positive Effect ◽  
Bond Ratings ◽  
Bond Rating ◽  
Analysis Techniques ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effects of profitability, liquidity, leverage, age of bondsand firmsize toward bond ratingin the financial sectors listed inIndonesia Stock Exchangeduring2015-2018using 86 samples chosen bypurposive sampling. Meanwhile, data analysis techniques used in this study were descriptive statistics,classic assumption tests, multiple linear regression analysisand hypothesis testing. The results of data analysis using regression analysis showed that profitability had not a significant negative effect on bond ratingin financial sectors, liquidity had a significant positive effect on bond ratings in financial sectors, leverage had a significant positive effect on bond rating in financial sectorand ageof bondhad a significant negative effect on bond ratingin financial sectors. While, firmsize had a significant negative effect on bond ratingin financial sectors.Keywords:Profitability, Liquidity, Leverage, Age of Bonds, FirmSize, Bond Rating

scholarly journals PENGUJIAN FINANCING TO DEPOSIT RATIO (FDR) SEBAGAI MEDIASI ANTARA PEMBIAYAAN, NON PERFORMING FINANCING (NPF) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP LABA PADA BANK UMUM SYARIAH INDONESIA

1970 ◽  
Vol 5 (2) ◽  
pp. 181-200
Author(s):  
Rika Lidyah ◽  
Oki Sania Riski ◽  
Dwithia Chan Yo Putri ◽  
Tri Agustina
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Annual Report ◽  
Secondary Data ◽  
Financial Reports ◽  
Operating Income ◽  
Analysis Techniques ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financing, non-performing financing (NPF) and operating income operating expenses (BOPO) on profits with financing to deposit ratio (FDR) as a mediating variable at Islamic Commercial Banks in Indonesia. The type of data used is secondary data with an external type. Sources of data in the form of annual financial reports (annual report) Islamic Commercial Bank. The number of samples of 7 companies with a sample determination method that is purposive sampling. Data analysis techniques used are the classical assumption test and path analysis. Research found that (1 ) financing has a significant negative effect on FDR, (2) NPF has no effect on FDR, (3) BOPO has a significant negative effect on FDR, (4) financing has a significant positive effect on earnings, (5) NPF has a significant negative effect on earnings, (6) BOPO has no effect on earnings, (7) FDR has a significant negative effect on earnings, (8) FDR mediates the effect of financing on earnings, (9) FDR does not mediate the effect of NPF on earnings and (10) FDR mediates the influence of BOPO on earnings.

scholarly journals Analisis Kualitas Pelayanan dan Brand Image Terhadap Minat Kunjungan Ulang Pasien Klinik Bidan Marlina

2019 ◽  
Vol 17 (1) ◽  
pp. 7-16
Author(s):  
Harun Al Rasyid ◽  
Agus Tri Indah K
Keyword(s):  
Social Sciences ◽  
Service Quality ◽  
Brand Image ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Independent Variables ◽  
The Social ◽  
Positive Effect ◽  
Variable Quality

This study aimed to analyze the influence of service quality and brand image to re-visit interest. Samples were patients who were ambulatory and hospitalized at the Clinic Bidan Marlina Tangerang Selatan totaling 130 respondents. Regression analysis techniques were used to analyze the influence of service quality and brand image to re-visit interest is using SPSS (Statistical Package for the Social Sciences). Service quality and significant positive effect on the re-visit interest in Bidan Marlina Clinic Tangerang Selatan, every 1% increase in the variable quality of service will be followed by the increase in re-visit interest of 0.265 percent. While the brand image variable positive and significant effect on the interest re-visit the clinic Bidan Marlina Tangerang Selatan, every 1% increase in variable brand image will be followed by the increase in re-visit interest of 0.740 percent. Furthermore, the results also showed that there is a positive and significant influence on the independent variables of service quality and brand image together to re-visit interest. Service quality and brand image affects 65.7% of the interest to re-visit the clinic Bidan Marlina Tangerang Selatan.

scholarly journals Determinan Intellectual Capital terhadap Profitabilitas di Bank Syariah: Pengujian Mediasi Kinerja Keuangan dan Kinerja Non Keuangan

2020 ◽  
Vol 11 (2) ◽  
pp. 151-165
Author(s):  
Siti Mardilia Farihah ◽  
Setiawan Setiawan
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Sampling Method ◽  
Research Result ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of intellectual capital on financial performance and non-financial performance of Islamic banking, and its impact on the profitability of the bank. The population is 13 Sharia Commercial Banks in Indonesia. With the purposive sampling method, a sample of five Islamic commercial banks was obtained. Data analysis method in this study uses SEM PLS. The first result shows that intellectual capital has a significant negative effect on financial performance, a significant positive effect on non-financial performance, and a positive but unsignificant effect on profitability. The next results stated that financial performance and non-financial performance had a significant negative effect on profitability. The third research result states that intellectual capital has a significant positive effect on profitability through financial performance, but a significant negative effect on profitability through non-financial performance.

scholarly journals Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Triwulan 2016 – 2020 Pada Bank Pembangunan Daerah Jawa Timur

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 283-294
Author(s):  
Harun Al Rasyid ◽  
Syukron Sazly
Keyword(s):  
Financial Performance ◽  
Regional Development ◽  
Financial System ◽  
Development Bank ◽  
Financial Reports ◽  
Significant Negative Effect ◽  
System A ◽  
Negative Effect ◽  
Regional Development Bank ◽  
Positive Effect

Importance The role of banking is currently very dominant with the financial system. A good financial system will have a positive effect on banking performance. This study aims to determine the effect of banking risk which is analyzed using the ratio of NPL, NIM, LDR, BOPO on financial performance with ROA at the Regional Development Bank of East Java. The data used in this study were obtained from annual published financial reports from the website ojk.go.id. The number of samples is 20 East Java Regional Development Banks with a quarterly period from 2016-20202. This study uses the SSS method where the results of the research show that the determinant coefficient (R2) shows the Adjusted R Square number of 0.988 or 98.8%, which means that variations in the level of financial performance can be explained by NPL, NIM, LDR and BOPO on ROA, the remaining 1.2 % can be explained from other variables outside the research variables. For the research results simultaneously, NPL, NIM, LDR, and BOPO have a significant effect on ROA. The effect partially for NPL Risk (X1) does not have a significant negative effect partially on ROA (Y), for NIM risk (X2) has a partially significant positive effect on ROA (Y), for LDR risk (X3) does not have a significant negative effect partial to the level of ROA (Y), and for the risk of OEOI (X4) a significant negative effect partially on the level of ROA (Y). It is better if the Regional Development Bank of East Java, must be able to identify the risks that may occur in its business activities. In connection with the results of research where the Bank must minimize NPL, LDR and OEOI ratio because it has a negative effect on ROA. Then maximize NIM because it has a positive effect on ROA.

scholarly journals PENGARUH PERPUTARAN MODAL DAN LIKUIDITAS TERHADAP PROFITABILITAS DAN HARGA SAHAM

2014 ◽  
Vol 3 (1) ◽  
Author(s):  
Ali Hamdi
Keyword(s):  
Path Analysis ◽  
Stock Prices ◽  
Secondary Data ◽  
Current Ratio ◽  
Analysis Techniques ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Inventory Turnover ◽  
Acid Test ◽  
Positive Effect

Ali HamdiPT. Graha Sekar Kencana SurabayaE-mail: [email protected] research aim to examine (1) whether the cash, receivables, inventories turnover, current ratio,acid test ratio and cash ratio simultaneously and partially affect the NPM, ROA, ROE and stockprice, (2) whether those variables also positively and significantly effect on stock prices through theNPM, ROA and ROE. This study used the secondary data which taken from BEI at MuhammadiyahUniversity of Malang. The number of companies were only 7 in 2008 to 2011 and listed at the StockExchange. The sampling was total sampling. Analysis techniques used path analysis. The resultsshowed that the cash, receivables, inventories turnover, current ratio, acid test ratio and cash ratiowere not significant simultaneously effect on NPM but positive and significant effect on ROA andROE. Whereas ROA and ROE positive and significantly effect on stock prices. Partially, cash, receivablesturnover and acid test ratio were not significant and negative effect on NPM. Inventory turnover,current ratio and cash ratio were not positive effect. Cash, receivables and inventories turnoverwere not significant and negative effect to ROA whereas current ratio, acid test ratio and cash ratiowere either. Cash, receivables turnover and acid test ratio were not significant negative effect onstock prices through the NPM, ROA and ROE.Keywords: Cash turnover, receivables turnover, inventories turnover, NPM, ROA and ROE.

scholarly journals Pengaruh Inovasi Produk dan Harga Terhadap Keputusan Pembelian Sepeda Motor Honda di Kota Bekasi

2019 ◽  
Vol 17 (1) ◽  
pp. 90-95
Author(s):  
Dani Chandra Utama
Keyword(s):  
Social Sciences ◽  
Product Innovation ◽  
Full Range ◽  
Purchase Decision ◽  
Purchase Decisions ◽  
Purchasing Decisions ◽  
Analysis Techniques ◽  
The Social ◽  
The Impact ◽  
Positive Effect

This study aimed to analyze the impact of innovation and price on purchase decisions. The research was carried out at different places to get a full range of respondents. The sample was the owner of the vehicle Honda motorcycle in Bekasi totaling 150 respondents. Regression analysis techniques were used to analyze the impact of innovation and price of the purchasing decision is by using SPSS (Statistical Package for the Social Sciences). The analysis showed that the product innovation and significant positive effect on purchasing decisions, each increase of one unit in the variable product innovation will be followed by an increase of 0.401 unit purchasing decisions. The analysis also showed that prices positive and significant influence on purchasing decisions, any adjustment of the unit either affordability of the price, the suitability of the price of the product quality, price competitiveness, and suitability prices with benefits will influence the purchase decision of Honda motorcycles for 0538 unit. This shows that the innovation products made by Honda  and Prices set affects 46.6% of the consumer decision in purchasing undergo a Honda motorcycle in Bekasi.

Sign in / Sign up

Export Citation Format

Share Document