scholarly journals Pengaruh Ukuran Perusahaan, Net Working Capital, Cash Flow, dan Cash Conversion Cycle pada Cash Holding

2018 ◽  
pp. 1474
Author(s):  
Cicilia Citra Liadi ◽  
I Ketut Suryanawa

One of the most important decisions made by managers is to determine the firm's cash holding rate. Saving cash in a little amount or too much money will not be good for the company, so managers need to tend the factors that affect cash holding. The purpose of this research is to know the effect of firm size, net working capital, cash flow, and cash conversion cycle to cash holding. This study took samples based on non-probability sampling method with purposive sampling technique in the Consumer Goods industry sector in BEI in 2013-2016. The number of samples obtained is 112 observations. The analysis technique used in this research is multiple linear regression analysis. The results from this research show that firm size and cash flow are significant to cash holding, while net working capital and cash conversion cycle are not significant in cash to cash holding. Keywords : Firm size, net working capital, cash flow, cash conversion cycle, and cash    holding.

2020 ◽  
Vol 8 (1) ◽  
pp. 59
Author(s):  
Fabianca Fachreza ◽  
Nor Norisanti ◽  
Acep Samsudin

This study aims to examine the effect of Firm Size and Leverage on Bond Ratings in banking subsector companies in the Indonesia Stock Exchange period 2018. The sample in this study was obtained using purposive sampling method which is included in the non-probability sampling technique. The sample in this study consisted of banking subsector companies listed on the IDX in 2018 and rated by PT PEFINDO with a total of 22 banking companies. The method used in this research is descriptive with quantitative and associative approaches. The data analysis technique used is multiple linear regression analysis with an R Square value of 0.030 which can be interpreted as the effect of firm size and leverage on a bond rating of 3% and the remaining 97% is influenced by other factors not examined in this study. F Test results show a value of Fcount 0.295 <3.49 Ftable which means there is no effect on firm size and leverage on the bond rating. From the test results partially firm size variables have a positive effect and leverage has a negative effect on the bond rating.  


2020 ◽  
Vol 1 (1) ◽  
pp. 524-530
Author(s):  
Siti Masrifah ◽  
R. Bambang Dwi Wiryanto ◽  
Fauziyah

Untuk menguji dan mendapati dampak dari tiap variabel terhadap peraturan cash holding (kas ditangan) di industri properti yang tercatat pada Bursa Efek Indonesia (BEI) 2015-2019 ialah tujuan penelitian ini. Sebanyak 20 perusahaan properti menjadi sampel dalam penelitian. Kajian data yang dimanfaatkan yaitu, regresi linier berganda menggunakan metode kuantitatif dengan program SPSS release 23.0. Hasil penelitian : (1) cash flow, firm size, dan cash corversion cycle secara parsial tidak berdampak signifikan pada cash holding; (2) net working capital, growth opportunity, leverage, dan board size  secara parsial berdampak signifikan atas cash holding; (3) cash flow, net working capital, firm size, growth opportunity, leverage, board size, dan cash conversion cycle secara simultan berdampak pada cash holding (kas ditangan) perusahaan property dan real estate yang tercatat pada Bursa Efek Indonesia (BEI) 2015-2019


2018 ◽  
pp. 158
Author(s):  
I Komang Tirta Arimbawa ◽  
Dewa Nyoman Badera

Cooperatives in Indonesia have important cooperative roles and benefits, because cooperatives can open the gates of Small and Medium Enterprises (SMEs) for the community, create an independent community, as a driver of the economy and create new jobs. Nevertheless, there are some problems in cooperatives, such as low human resources, difficulty in obtaining access to capital, and unprofessional management of cooperatives so that there are still many cooperatives that can not compete with other types of businesses and eventually become bankrupt. This can be bad because the cooperative is one of the pillars of the Indonesian economy. This study aims to empirically examine the influence of current asset turnover, working capital turnover,liquidity, firm size and cooperative growthability on profitability. This research was conducted on cooperative all-round business in Klungkung Regency in 2013-2015. Samples taken as many as 21 cooperative in 2013-2015, determined by purposive sampling method. Data was collected using documentation method. Analysis technique used is the Multiple Linear Regression Analysis. Based on the analysis results concluded that the current asset turnover rate, firm size and growth of cooperatives have a positive and significant impact on profitability, which means an increase in the current asset turnover, firm size and cooperative growth will also increase profitability. Meanwhile, working capital turnover and liquidity have a negative and significant effect on profitability, where the increase in working capital turnover and liquidity will decrease profitability. Keywords:   Current   Asset  Turnover,  Working  Capital,  Liquidity,  Firm  Size, Cooperative Growth,  Profitability


2018 ◽  
pp. 1506
Author(s):  
I Made Gilang Hartana ◽  
Ni Ketut Lely Aryani Merkusiwati

The development of an area is heavily dependent on the tax sector. The purpose of this study is to determine the effect of taxpayer awareness and tax sanctions on compliance with motor taxpayers with the socialization of taxation as a moderator. This research was conducted at SAMSAT Tabanan Joint Office. The number of samples used in this study were 100 people obtained by nonprobability sampling method with purposive sampling technique. Data were collected by non-participant observation method and questionnaire. Data analysis technique is done by using multiple linear regression analysis and Moderated Regression Analysis. The results of the research show that taxpayers' awareness and tax sanctions have a positive effect on motor vehicle taxpayer compliance in SAMSAT Tabanan Office. This study also found that the socialization of taxation can strengthen the influence of taxpayer awareness on the compliance of motor vehicle taxpayers in the joint office of SAMSAT Tabanan. Keywords: awareness, sanction, socialization, compliance


2020 ◽  
Vol 4 (1) ◽  
pp. 1-5
Author(s):  
Ratna Wijayanti Daniar Paramita

This study aims to analyze the influence of Free Cash Flow, Profitability, Liquidity and Leverage on Dividend Policy. This research was conducted at manufacturing companies listed on the Indonesian Stock Exchange in the Consumer Goods Industry sector in the 2015-2018 period. The data analysis technique used multiple linear regression analysis. This study used purposive sampling technique to obtain samples according to the specified criteria. The number of companies based on the criteria in the study were 13 companies. The results of this research are free cash flow, liquidity, and leverage have no significant effect on dividend policy, while profitability has a significant positive effect on dividend policy.


Author(s):  
Vivi Septyaningsih ◽  
Asep Risman

This study aims to analyze the effect of profitability and free cash flow on capital structure with firm size as a moderating variable. The population in this study is the food and beverage sub-sector company on the IDX in 2011-2018. The sample used was 9 companies, which were selected based on the purposive sampling method. The data analysis technique used is multiple linear regression analysis and residual test.The results showed that the profitability variable had no effect on capital structure. While the free cash flow variable has a positive and significant effect on capital structure. In the moderation test with the residual test approach, firm size does not moderate the relationship between profitability and free cash flow on the capital structure


2020 ◽  
Vol 9 (2) ◽  
pp. 101-121
Author(s):  
Yesa Cahayaning Ramadhani

The purpose of this study is to test and analyze the Effect of Capital Structure, Liquidity, Profitability And Value Of Companies And Free Cash Flow As Moderating Variables. The population in this study is a Freeport company registered with FCX. The technique of determining the sample is done by using purposive sampling technique, based on certain criteria that is to publish the financial statement as per December 31 which is complete in succession especially in 2004 - 2016 Company which always distributes its dividend in succession during 2004 - 2016. The data source used is secondary data obtained from Annual Report in FCX Global America (Online). Hypothesis testing of research using multiple linear regression analysis technique and MRA Residual. The results showed that: 1). Capital Structure has no significant effect on Corporate Value, 2). Liquidity significantly affects Corporate Value, 3). Profitability has no significant effect on Corporate Value, 4). Free Cash Flow is not able to significantly moderate the Influence of Capital Structure, Liquidity and Profitability to Corporate Value


2020 ◽  
Vol 1 (1) ◽  
pp. 132-149
Author(s):  
Andre Hand Prastya ◽  
Fitri Yani Jalil

The purpose of this research is to find the effects of free cash flow, leverage, profitability, liquidity and firm size to dividend policy. This research using a sample of 21 LQ 45 companies registered in BEI 2015-2017. The method used is purposive sampling. Hypothesis testing in this research using multiple linear regression analysis. The result of this research show leverage, profitability, and firm size significantly affect the dividend policy. While free cash flow and liquidity have no effect on dividend policy


2019 ◽  
Vol 1 (2) ◽  
pp. 246-254
Author(s):  
Wulan Puspitasari ◽  
Erry Sunarya ◽  
Asep M Ramdan

The research was aimed at determining the influence of store image and service quality in increasing customer satisfaction. The research methods applied were descriptive and associative with quantitative approach. The sampling technique applied was probability sampling by means of simple random sampling approach. The amount of samples deployed were amount to 186 respondents. The technique of analyzing data applied was multiple linear regression analysis technique with the help of SPSS 24 application.The results of the research show that the influence of store image was positive and significant towards customer satisfaction which is amounted to 0.743; thus, the influence of service quality is also positive and significant towards customer satisfaction which is amounted to 0.787. Subsequently, the result conveys that the influence of store image and service quality is aggregated to 65.6% and the epsilon or namely the remaining independent influence caused by other variables not explained in the research is aggregated to 34.4%. Conclusion, there is a positive and significant effect between store image and service quality on consumer satisfaction Keywords: Store Image, Service Quality, Customer Satisfaction


SIMAK ◽  
2021 ◽  
Vol 19 (02) ◽  
pp. 190-212
Author(s):  
Hermina Lima Baha

The purpose of this study was to determine the effect of firm size, institutional ownership, profitability, and earnings changes on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population used in this study were 31 companies. While the sample used as many as 16 companies selected by using purposive sampling technique. Multiple linear regression analysis technique is the analysis technique used in this study. Based on the result of the analysis, firm size, institutional ownership, profitability, and earnings changes have a positive effect on firm value.


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