scholarly journals Pengaruh Efisiensi, Efektivitas, Dan Leverage Terhadap Kinerja Keuangan Perusahaan Publik Bisnis Ritel

2021 ◽  
Vol 3 (3) ◽  
pp. 591
Author(s):  
Anathania Lendrawati ◽  
Maswar Abdi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operational Efficiency ◽  
Analysis Techniques ◽  
Marketing Effectiveness ◽  
Retail Business

The purpose of this study was to determine how the effect of operational efficiency, marketing effectiveness, and financial leverage on the financial performance of a public retail business. The population in this study are retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. This study uses multiple linear regression analysis techniques using Eviews 11 software. The results of this study indicate that (1) operational efficiency has a negative and significant effect on financial performance, (2) marketing effectiveness has a positive and significant effect on financial performance, (3)leverage finance has a negative and significant effect on financial performance.Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh efisiensi operasional, efektivitas pemasaran, dan leverage keuangan terhadap kinerja keuangan perusahaan publik bisnis ritel. Populasi dalam penelitian ini adalah perusahaan sub sektor ritel yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2020. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan menggunakan software Eviews 11. Hasil dari penelitian ini menunjukan bahwa (1) Efisiensi operasional berpengaruh negatif dan signifikan terhadap kinerja keuangan, (2) Efektivitas pemasaran berpengaruh positif dan signifikan terhadap kinerja keuangan, (3) Leverage keuangan berpengaruh negatif dan signifikan terhadap kinerja keuangan.

scholarly journals Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Novita Febriany
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Analytical Technique

ABSTRACTThe purpose of this study was to examine the effect of Intellectual Capital on the Company's Financial Performance in the Kompas 100 index companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis is used as the analytical technique. The results of hypothesis testing (t-test) prove that Intellectual Capital influences the Company's Financial Performance. This means that the better the Intellectual Capital owned by the compass index company 100, the higher the company's financial performance. Keywords: Intellectual Capital and Financial Performance.ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan perusahaan yang terdaftar dalam Kompas 100 index yang terdaftar pada on the Bursa Efek Indonesia. Analisis regresi berganda digunakan sebagai teknik analisis yang digunakan. Hasil pengujian hipotesis (uji t-test) menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa Intellectual Capital yang semakin baik yang dimiliki oleh perusahaan yang terdaftar dalam index Kompas 100, maka semakin tinggi pula kinerja keuangan perusahaan.

scholarly journals STRATEGIES FOR USING PROFIT AND CASH FLOW STATEMENTS IN ASSESSING THE FINANCIAL PERFORMANCE OF PRIVATE BANK COMPANIES ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (1) ◽  
pp. 14-23
Author(s):  
Maulana Majied Sumatrani Saragih
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Cash Flow ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Private Banks ◽  
Comprehensive Picture

This study aims to find out how the Strategy for Using Profit and Cash Flow Statements on the Financial Performance of Indonesian Private Banks Listed on the Indonesia Stock Exchange. The research method used is quantitative data method. While the data used is secondary data. The data analysis method in this study uses multiple linear regression analysis to obtain a comprehensive picture of the effect of the Profit Usage variable on Financial Performance by using the SPSS 25 for Windows program. To find out whether there is a significant effect of the independent variable on the dependent variable, a simple linear regression model is used. The results of hypothesis testing using multiple regression analysis and t test show that: The use of profit (X1) has a positive and significant effect on Financial Performance (Y). In other words, it means, the use of profit has a positive and significant effect on financial performance. Cash Flow (X2) has no effect on Financial Performance (Y). In other words, it means, Cash Flow has no positive and significant effect on Financial Performance. Use of Profit (X1), Cash Flow Variable (X2), have a significant effect simultaneously (simultaneously) on the Financial Performance Variable (Y).

scholarly journals PENGARUH CURRENT RATIO DAN QUICK RATIO TERHADAP PERUBAHAN LABA PADA PT. AKASHA WIRA INTERNASIONAL TBK

2021 ◽  
Vol 6 (1) ◽  
pp. 68-78
Author(s):  
Anti Febi Insan ◽  
Ita Purnama
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Current Ratio ◽  
Analysis Techniques

This study aims to determine the effect of liquidity ratios on changes in earnings at PT Akasha Wira Internasional Tbk listed on the Indonesian stock exchange (BEI). In this study, the company's liquidity ratio is measured by the Curren ratio and the Quick Ratio. The population in this study is the company PT. Akasha Wira Internasional Tbk which was listed on the Indonesia Stock Exchange during the 2006-2019 period. The sample of this study was used 10 years starting from 2010-2019 taken using purposive sampling method. data analysis used to test the hypothesis is to use multiple linear regression analysis techniques. From the research results, it was found that the results of the t test partially Current Ratio had no effect on changes in earnings as evidenced by a significant value of 0.678> 0.05, while the significant value of the Quick Ratio was 0.222> 0.05. This proves that the current ratio and quick ratio have no significant effect on changes in earnings. it can be concluded that the current ratio and quick ratio simultaneously do not have a significant effect on changes in earnings. The results of this study are in line with Gunawan and Wahyuni ??(2013). Keywords: Current Ratio, Quick Ratio, Profit Changes

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Return On Equity ◽  
Asset Turnover

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2018 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.

scholarly journals PENGARUH LIKUIDITAS, SOLVABILITAS, EFEKTIVITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)

2020 ◽  
Vol 5 (1) ◽  
pp. 12-23
Author(s):  
Rendy Aziz Syahputra ◽  
Ijma Ijma
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Consumer Good Industry ◽  
Good Industry ◽  
Purposive Sampling

Abstract: This research aims to explanatory and analyze the influence of liquidity, solvability, effectivity and profitability on the dividend policy. Research subject at 12 Consumer Good Industry companies listed in Indonesia Stock Exchange (IDX) in the period 2014-2018. This research used the purposive sampling method. Data obtained from corporation annual reports which are available on the official site of Indonesia Stock Exchange. The analytical tool used is the multiple linear regression analysis with the help of statistical software IBM SPSS 26. The result of multiple linear regression analysis shows that Liquidity, Solvability, and Effectivity has’t influence on Dividend Policy, while Profitabilty is the only one variable that has positive influence and significant toward Dividend Policy.  Keywords: Liquidity, Solvability, Effectivity, Profitability, Dividend Policy Abstrak: Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh likuiditas, solvabilitas, efektivitas dan profitabilitas terhadap kebijakan dividen. Subjek penelitian pada 12 perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2018. Penelitian ini menggunakan metode purposive sampling. Data diperoleh dari laporan tahunan yang tersedia pada situs resmi Bursa Efek Indonesia. Alat analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan program statistik IBM SPSS 26. Hasil analisis regresi linear berganda menunjukkan bahwa Likuiditas, Solvabilitas, dan Efektivitas tidak berpengaruh terhadap Kebijakan Dividen, sedangkan Profitabilitas hanya salah satu variabel yang berpengaruh positif dan signifikan terhadap Kebijakan Dividen. Kata kunci: Likuiditas, Solvabilitas, Efektivitas, Profitabilitas, Kebijakan Dividen

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals Pengaruh Keahlian Auditor dan Independensi terhadap Audit Judgment

2020 ◽  
Vol 2 (5) ◽  
pp. 741-751
Author(s):  
Elizabeth Sihombing ◽  
Valentine Siagian
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Techniques ◽  
Audit Judgment

This study aims to empirically test whether the auditor’s expertise and auditor independence affect audit judgment. The selected sample is fifty respondents with technical purposive sampling. We use a quantitative method, where data is obtained from auditors who work in public accounting firms in Jakarta. We use multiple linear regression analysis techniques with the SPSS program. We find that partially, either expertise of auditors and auditor independence has a positive and significant effect on audit judgment. F test has shown that simultaneously auditor expertise and auditor independence have a  positive and significant effect on audit judgment.

scholarly journals ANALISIS PENGARUH LINGKUNGAN KERJA DAN FASILITAS KERJA TERHADAP KINERJA KARYAWAN PT.TELKOM CABANG MERAUKE

2019 ◽  
Vol 10 (1) ◽  
pp. 19-28
Author(s):  
Maria Kaok
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Analysis Techniques

The purpose of this study was to analyze the influence of the work environment and work facilities on the performance of the employees of PT. Telkom (Engineering Section) Merauke Branch. With data analysis techniques using multiple linear regression analysis and t-test results of 3.567 for X1 variables (work environment) and X2 variables (work facilities) 2.16 and f-test 12.724. The conclusion of this research is that by paying attention to the work environment and adding work facilities it will have a good impact on employee performance.

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