scholarly journals PENGARUH LABA PER SAHAM, PENDAPATAN, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Go Publik di Bursa Efek Indonesia Sektor Industri Barang Konsumsi dan Aneka Industri periode 2015-2016)

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Akhmad Firdan Rakhman ◽  
Nur Ainy
Keyword(s):  
Regression Analysis ◽  
Cash Flow ◽  
Analysis Data ◽  
Fiduciary Duty ◽  
Industrial Facilities ◽  
Financial Report ◽  
Money Managers ◽  
Financial Base

Money managers clearly have a fiduciary duty to investigate before they invest client funds. The purpose of this per stock is, Income and Total cash flow the value of change both simultaneously and partial. This study employes a method of casual testing or case. Financial base was taken from a financial report of entities affiliated with the industrial facilities of the industrial food and a wide variety of industry in 2015-2016. The analysis data used a double regression analysis the result of a partial research directed that the income and total cash flow have an effect on the vale of the company. But the profit per share has no influence on the value of the company. The result of the research simultaneously indicate that a simultaneously return of the profit per share, the total cash flow and income has an effect the value of the company Keywords: Earnings per Sahre, Revenue, Total cash flow, the value of the company

scholarly journals PROFITABILITY AND LEVERAGE, AND THE IMPLICATION ON THE DIVIDEND POLICY OF JAKARTA ISLAMIC INDEX

El Dinar ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Anaz Bima Dewantara ◽  
Siswanto Siswanto ◽  
Achmad Maulana Rizqi
Keyword(s):  
Regression Analysis ◽  
Dividend Policy ◽  
Secondary Data ◽  
Analysis Data ◽  
Financial Report ◽  
The Relationship

<p>The aim of this study is to analyze the influence of leverage and profitability to dividend policy reinforced by liquidity and cash adequacy. Liquidity and cash sufficiency was assumed as moderation variable. This research used moderated regression analysis. Data obtained from secondary data that is company's financial report registered at Jakarta Islamic Index in period 2012-2016. The results show that profitability and leverage had no effect on dividend policy. Otherwise, liquidity is not able to moderate profitability and leverage to dividend policy. Therefore, cash variable and cash equivalents variable are able to moderate the relationship between ROA and dividend policy, but those can’t moderate ROE, DER, and DAR to dividend policy.</p>

scholarly journals DETECTION OF FRAUDULENT FINANCIAL STATEMENT THROUGH PENTAGON THEORY WITH AUDIT COMMITTEE AS MODERATING

2021 ◽  
Vol 4 (1) ◽  
pp. 35
Author(s):  
Ely Indriyani ◽  
Dhini Suryandari
Keyword(s):  
Regression Analysis ◽  
Financial Stability ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Data ◽  
External Pressure ◽  
Analysis Technique ◽  
Fraudulent Financial Statements

This study aims to examine financial targets, financial stability, external pressure, personal financial needs, effective monitoring, nature of industry, total accruals, change of directors, and CEO duality in detecting fraudulent financial statements with the audit committee as the moderating variable. The population of this research is 20 state-owned companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. Sampling using saturated sampling technique and obtained a final sample of 100 units of analysis. Data collection using documentation techniques. The data analysis technique used regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that external pressure and the nature of industry have a significant positive effect on the detection of fraudulent financial statements. The audit committee is able to moderate the influence of financial targets, external pressure, nature of industry, and change of directors on the detection of fraudulent financial statements

scholarly journals Pengaruh Motivasi dan Kepuasan Kerja terhadap Kinerja Karyawan

2011 ◽  
Vol 2 (1) ◽  
pp. 379
Author(s):  
Cecep Hidayat ◽  
Ferdiansyah Ferdiansyah
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Work Motivation ◽  
Employee Performance ◽  
Analysis Data

The purpose of this study was to determine how much influence the work motivation and job satisfaction to employee performance either partially or simultaneously. This type of research is associative with the method of analysis used are simple and multiple regression analysis. Data was collected by distributing questionnaires to all employees of Mutiara Bunda Hospital. The results showed that there are positive and significant influence between motivation and job satisfaction on employee performance 

scholarly journals PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Maizah Rosita ◽  
Rilla Gantino
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Short Term ◽  
Return On Assets ◽  
Return On Equity ◽  
Financial Report ◽  
Test Result

The purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report  of Food & Beverage Company from 2011-2015 listed on BEI,  used  purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test  or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share.

scholarly journals The Effect of Firm Cash Flow on Investment Decision Moderated by Financial Constraint and Mispricing

2019 ◽  
Vol 1 (2) ◽  
pp. 77-90
Author(s):  
Andewi Rokhmawati
Keyword(s):  
Cash Flow ◽  
Lower Cost ◽  
Investment Decision ◽  
Cash Flows ◽  
Internal Source ◽  
Financial Constraint ◽  
External Funding ◽  
Financial Report ◽  
Moderating Variables ◽  
Common Stocks

This study aims to examine the effect of cash flows on investment decision that is moderated by financial constraint and mispricing. The population of the study was all listed-manufacturing firms in Indonesia from 2014 to 2016. Samples were chosen based on the availability of firms’ financial report covering the period of the study. By using moderated regression analysis where financial constraint and mispricing as moderating variables, the study concluded that financial constraint weakens the effect of cash flow on investment. Although lower financially constrained-firms have an opportunity to choose their source of funding, they prefer to finance their investment from an internal source of funding (from cash flows) due to lower risk. Furthermore, mispricing does not have a role as a moderating variable. In this condition, overvalued firms are indifferent from choosing the source of funding. Finally, when financial constraint and mispricing are signed as a moderating variable, they weaken the effect of cash flow on investment. It means that firms with lower financial constraint and overvaluation prefer to use external funding by issuing new common stocks because it provides a lower cost of capital.

scholarly journals FAKTOR - FAKTOR YANG MEMPENGARUHI MINAT ORANG TUA DALAM MEMILIH SEKOLAH MENENGAH KEJURUAN NEGERI 2 SEMARANG

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Rr. Hawik Ervina I,Efriyani Sumastuti Farid Hasan
Keyword(s):  
Regression Analysis ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Analysis Data ◽  
Multiple Linear Regression Analysis ◽  
Research Approach ◽  
Vocational High School ◽  
Normality Test ◽  
Analysis Technique ◽  
Academic Qualifications

AbstrakPenelitian ini bertujuan mengeksplorasi faktor – faktor yang mempengaruhi minat orang tua memilih sekolah di SMK Negeri 2 Semarang. Jenis penelitian ini merupakan penelitian kuantitatif dengan pendekatan dengan populasi kelas X SMKN 2 Semarang tahun 2017 dan sampelnya siswa/siswi kelas X SMKN 2 Semarang berjumlah 120 responden. Instrumen yang digunakan adalah angket dan dokumentasi, sedangkan teknik analissi data menggunakan uji prasyarat analisis dengan menggunakan uji normalitas, uji multikolinieritas dan uji heteroskidastisitas dan pengujian hipotesis menggunakan analisis regresi linier berganda., teknik pengumpulan data dengan angket, dan pengolahan data menggunakan program SPSS versi 20. Hasil penelitian ini menunjukkan bahwa: 1) Sarana dan Prasasara, kualifikasi akademik guru, dan kompetensi lulusan berpengaruh signifikan terhadap minat orang tua dalam memilih sekolah SMK N 2 Semarang, 2) Produk pendidikan dan biaya pendidikan tidak berpengaruh tidak signifikan terhadap minat orang tua dalam memilih sekolah SMK N 2 SemarangKata Kunci:Faktor-faktor,minat,orangtua,Sekolah menengah kejuruan.Abstract This study aims to explore the factors that influence parents' interest in choosing a school at SMK Negeri 2 Semarang. This type of research is a quantitative research approach with a population of class X of SMK 2 Semarang in 2017 and a sample of students in grade X of SMKN 2 Semarang totaling 120 respondents. The instruments used were questionnaires and documentation, while the data analysis technique used the analysis prerequisite test using normality test, multicollinearity test and heteroskidasticity test and hypothesis testing using multiple linear regression analysis, data collection techniques with questionnaires, and data processing using the SPSS version 20 program. The results of this study indicate that: 1) Facilities and Presasara, teacher academic qualifications, and graduate competency have a significant effect on parents 'interest in choosing SMKN 2 Semarang, 2) Education products and education costs do not significantly influence parents' interest in chose the SMKN 2 SemarangKeywords:Factors,Interest,parent,vocational high school                                                                     

scholarly journals Analisis Pengaruh Arus Kas Operasi Terhadap Penjualan Pada PT. Borwita Citra Prima Cabang Bima

Media Ekonomi ◽  
2021 ◽  
pp. 52
Author(s):  
Aswin Waraihan ◽  
Nurhayati Nurhayati
Keyword(s):  
Cash Flow ◽  
Sampling Technique ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Simple Linear Regression ◽  
Financial Report ◽  
Analysis Technique ◽  
Report Data ◽  
Operating Cash Flow ◽  
Regression Correlation

This study aims to determine the effect of operating cash flow on sales at PT. Borwita Citra Prima Branch of Bima from 2015 to 2019. The type of data used is internal primary data in the form of financial report data at PT. Borwita Citra Prima. The sampling technique used purposive sampling for 5 years from 2015 to 2019. The data analysis technique used was simple linear regression, correlation coefficient, coefficient of determination and hypothesis testing (2-party t test ). The results of this study indicate that operating cash flow has no significant effect on sales, because the t value is smaller than the table t table (1.494 <3.182) with a significant value of 0.232 at PT. Borwita Citra Prima, Bima Branch. The magnitude of the effect of operating cash flow on sales is 42.7% and 57.3% is a component outside of research.

scholarly journals PENGARUH FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

AKUNTABILITAS ◽  
2019 ◽  
Vol 13 (1) ◽  
pp. 69-82
Author(s):  
Erma Setiawati ◽  
Mujiyati Mujiyati ◽  
Erma Marga Rosit
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Earnings Management ◽  
Cash Flow ◽  
Free Cash Flow ◽  
Leverage Effect ◽  
Purposive Sampling ◽  
Good Corporate Governance

This research aimed to examine the effect of free cash flow and leverage to earnings management.This study also examines the role of good corporate governance as measured by the index Government in moderating influence of free cash flow and leverage on earnings management. This research was conducted in the company are listed in the JakartaIslamicIndex(JII)from2015-2017 and unlisted in the Bursa Efek Indonesia(BEI).The sample is determined by purposive sampling with 45 samples. This analysis uses regression analysis moderation (MRA). The results of the research indicate where (1) free cash flow significant effect on earnings management, (2) no leverage effect on earnings management, (3) good corporate governance as measured by the index of corporate governance is not able to moderate the influence of free cash flow and earnings management

PENGARUH KARAKTERISTIK PEMERINTAHAN TERHADAP AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH

2015 ◽  
Vol 11 (2) ◽  
pp. 89
Author(s):  
Baldric Siregar
Keyword(s):  
Regression Analysis ◽  
Financial Statements ◽  
Test Results ◽  
Size Of Government ◽  
Financial Reports ◽  
Financial Report ◽  
Independent Variables ◽  
Central Java ◽  
Sample Data ◽  
Special Region

Financial statements that were not provided on time may cause those report loses their capacity toinfluence decisions. This study aimed to examine the effects of local government characteristics onaudit delay of government financial reports of Yogyakarta Special Region and Central Java. Thisstudy uses 40 districs and cities as the study sample. Data were obtained from the Supreme AuditAgency and the Central Bureau of Statistics. The dependent variable of this research is audit delay.While the independent variables include the size of government, the value of the budget, and leverage.Multiple regression analysis was used to test the hypothesis. The test results showed that the size ofgovernment and the level of leverage negatively affect audit delay. Budgets value does notsignificantly affect audit delay.Keywords: audit delay, financial report, governmental size, budget value, and leverage

scholarly journals REAKSI HARGA SAHAM SAAT PENGUMUMAN DIVIDEN TUNAI DIMODERASI OLEH FREE CASH FLOW

2017 ◽  
pp. 4015
Author(s):  
Ni Wayan Lady Andini ◽  
I D.G Dharma Suputra ◽  
Made Gede Wirakusuma
Keyword(s):  
Regression Analysis ◽  
Cash Flow ◽  
Free Cash Flow ◽  
Purposive Sampling ◽  
Event Date

Penelitian ini menguji reaksi harga saham saat terjadinya pengumuman dividen tunai, yang dimoderasi oleh free cash flow. Informasi tentang pembagian dividen dipercaya dapat memengaruhi perilaku harga saham di pasar modal. Beberapa hasil penelitian sebelumnya masih terdapat inkonsistensi, sehingga variabel free cash flow dimasukkkan sebagai variabel moderasi yang diprediksi mampu memperkuat pengaruh pengumuman dividen tunai pada reaksi harga saham. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di BEI periode 2013-2015. Sampel penelitian ditentukan dengan metode purposive sampling, yang menghasilkan 32 sampel tahun 2013, 34 sampel tahun 2014, dan 25 sampel tahun 2015. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa pengumuman dividen tunai berpengaruh positif pada reaksi harga saham, sedangkan free cash flow tidak terbukti sebagai pemoderasi pengaruh pengumuman dividen tunai pada reaksi harga saham. Pengembangan penelitian ini dapat dilakukan dengan mengganti event date menggunakan periode terjadinya RUPS, serta menggunakan kebijakan dividen (meningkat atau menurun) sebagai variabel independen, sehingga mampu membuktikan peran free cash flow sebagai pemoderasi.

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