FINANCIAL PERFORMANCE AND EFFECTIVENESS ON DEBT MANAGEMENT IN STATE-OWNED ENTERPRISE PHARMACEUTICAL SECTOR PERIOD 2004 - 2016

This study aims to determine the effect of financial performance, effectiveness, corporate growth on debt management in state-owned enterprises in the pharmaceutical sector period 2004 to 2016.The object of this research is state-owned pharmaceutical company. Financial performance with ROI, ROE and NPM as indicator, effectiveness with CR as indicator and company growth (GROWTH as indicator) is independent variable, while debt management with DAR as indicator. The sampling technique used is purposive sampling with audited financial statement criteria and published from 2004 to 2016 and has a book year ended on 31 December. Earned 39 samples from 3 state-owned enterprises Pharmaceutical Sector.Data analysis techniques using PLS-SEM by testing outer and inner. Data is then processed with SmartPLS 3.0 software.The results obtained are the financial performance and effectiveness have a positive and significant influence on debt management while the growth of the company has no positive and significant influence on the management of debt in state-owned pharmaceutical secktor company. Keywords: Financial Performance, Effectiveness, Corporate Growth Profit Growth, Debt Management.

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Pengaruh Dari Intensitas Modal dan Tangibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Asuransi dan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2015)

InFestasi ◽

10.21107/infestasi.v14i1.4262 ◽

2018 ◽

Vol 14 (1) ◽

pp. 80

Author(s):

M Aldy ◽

Sany Dwita ◽

Mayar Afriyenti

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Capital Intensity ◽

Negative Influence ◽

Financial Statement ◽

Firm Financial Performance ◽

Equity Ratio ◽

Independent Variable

This study aims to examine the influence of capital intensity and tangibility for firm financial performance. Financial performance is the dependent variable in this study that measured by ROA (Return on Asset).Independent variable in this study are capital intensity andtangibility, using the proxies of CIR (Capital Intensity Ratio)and DER (Debt to Equity Ratio). This study uses secondary data from financial statement of banking and insurances companies listed on Indonesian Stock exchange (IDX) for the period of 2011 to 2015. The purposive sampling technique was used to choose the study’s sample, resulting with 30 banking and 10 insurances companies. The data were analyzed using multipleregression to test the hypotheses formulated in this study. The results of this study show that partially,capital intensity and tangibility variablehave significant negative influence on capital structure. Whereas simultaneously, both have significant influence on financial performance. The resulted adjusted-R square, 56.6 percent, indicatesthat5.6percentof the changes in the value of the dependent variable can be explained by the changesin the values of the independent variables, namely, capital intensity and tangibilitywhile the remaining 43.4 percentchanges are explained by other variable outside the model.

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Pengaruh Fundamental Ekonomi dan Kinerja Keuangan Terhadap Kredit Bermasalah Pada Bank Syariah Di Indonesia

EKONIKA Jurnal Ekonomi Universitas Kadiri ◽

10.30737/ekonika.v4i2.327 ◽

2019 ◽

Vol 4 (2) ◽

pp. 126

Author(s):

Soeharjoto Soekapdjo ◽

Debbie Aryani Tribudhi ◽

Lucky Nugroho

Keyword(s):

Panel Data ◽

Exchange Rates ◽

Financial Performance ◽

Significant Influence ◽

Purposive Sampling ◽

Regression Methods ◽

Economic Fundamentals ◽

Independent Variable ◽

Sampling Approach

Purpose of this study is to determine economic fundamentals influence and financial performance on non-performing loans in sharia banks in Indonesia. Used quarterly panel data from 2008-2016, which came from BPS, BI, and OJK. Eleven banks used as a sample, with a purposive sampling approach. Using regression methods, with the dependent variable is NPF, and independent variable for economic fundamentals using exchange rates, inflation, GDP and financial performance with FDR, CAR, OER. Result shown that fundamental economice do not affect the NPF and OER as a financial performance has a positive and significant influence to NPF, CAR has negative and significant influence to NPF, but has no effect to FDR.

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PEMAHAMAN KERANGKA DASAR PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PSAK PADA AKUNTAN PUBLIK

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v13i1.1737 ◽

2017 ◽

Vol 13 (1) ◽

pp. 59

Author(s):

Murtanto , ◽

Aufa Kemala

Keyword(s):

Sampling Technique ◽

Financial Statements ◽

Descriptive Statistics ◽

Financial Statement ◽

Significance Level ◽

Public Account ◽

Sample Test ◽

Independent Variable ◽

Random Method ◽

Public Accountant

The objective of research is to analyze further about understanding framework for the preparation and presentation of financial statements by public accountant. The method used in this research is explanatory method. This study takes 30 public account offices as a sample. The sampling technique in this research is the random method. The instrument that used is descriptive statistics and test of differences by independent sample test. Independent variable is conceptual framework and dependent variable understands of public accountant. In this research, the writer use SPSS 11.5 with a significance level of 5%. The results show that there is a difference understanding level between senior public accountant and junior public accountant. Keyword: framework for the preparation and presentation of financial statement, understanding.

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PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN RETURN ON EQUITY TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Benefita ◽

10.22216/jbe.v1i1.3388 ◽

2019 ◽

Vol 1 (1) ◽

pp. 78 ◽

Cited By ~ 1

Author(s):

Suci Wahyuliza ◽

Ratna Fahyani

Keyword(s):

Capital Structure ◽

Dividend Policy ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Return On Equity ◽

Purposive Sampling ◽

Corporate Growth ◽

Company Growth ◽

Simultaneous Influence

The purpose of this study is to determine the partial and simultaneous influence of Corporate Growth, Company Size, Capital Structure and Return On Equity Against Dividend Policy. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2013 until 2015 as many as 131 companies. Sampling was done by purposive sampling technique so that resulted 22 company. Data analysis used is multiple regression analysis. The result of the research shows that company growth does not influence Dividend Policy, while Company Size, Capital Structure and Return on Equity influence to dividend policy.Tujuan penelitian ini adalah untuk mengetahui pengaruh secara parsial dan simultan dari Pertumbuhan Perusahaan, Ukuran Perusahaan, Struktur Modal dan Return On Equity Terhadap Kebijakan Dividen. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013 sampai tahun 2015 sebanyak 131 perusahaan. Pengambilan sampel dilakukan dengan teknik purposive sampling sehingga dihasilkan 22 perusahaan. Analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa Pertumbuhan Perusahaan tidak berpengaruh terhadap Kebijakan Dividen, sedangkan Ukuran Perusahaan, Struktur Modal dan Return on Equity berpengaruh terhadap Kebijakan dividen.

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENINGKATAN KUALITAS KINERJA KARYAWAN DI PERGURUAN TINGGI ISLAM

10.31227/osf.io/fqegb ◽

2018 ◽

Author(s):

Fatwa Tentama

Keyword(s):

Job Satisfaction ◽

Significant Influence ◽

Random Sampling ◽

Quantitative Research ◽

Employee Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Human Relations ◽

Independent Variable

This study aims to determine the effect of job satisfaction and human relations to the performance of employees. This research is a quantitative research consisting of performance as dependent variable, job satisfaction and human relation as independent variable. The sample of the research is employee at University X with 50 subject. The sampling technique was done by stratified random sampling. Data were analyzed by using multiple linear regression analysis using SPSS 17.0 for windows. The results showed that there is a very significant influence between job satisfaction and human relations simultaneously on employee performance. Partially there is a very significant influence between job satisfaction on employee performance and there is no influence of human relations to employee performance.

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THE ROLE OF ATTITUDE TO MONEY IN MEDIATING THE RELATIONSHIP BETWEEN KNOWLEDGE MANAGEMENT AND FINANCIAL PERFORMANCE: A STUDY OF MSMES USING ECOMMERCE AND NONECOMMERCE IN THE CITY OF PONTIANAK – INDONESIA

Malaysian E Commerce Journal ◽

10.26480/mecj.02.2021.72.76 ◽

2021 ◽

Vol 5 (2) ◽

pp. 72-76

Author(s):

Aprina Kuswardani ◽

Girang Permata Gusti

Keyword(s):

Knowledge Management ◽

Financial Performance ◽

Significant Influence ◽

Optimal Behavior ◽

Money Attitudes ◽

Independent Variable ◽

The Relationship ◽

The City

The purpose of this research is to look into the function of money attitudes in mediating the link between knowledge management and financial performance. Knowledge Management is the independent variable in this study, whereas financial performance is the dependent variable, and Attitude to Money is the mediating variable. Using SPSS 23 analytic software. Data was collected utilizing the questionnaire approach with Linkert’s scale, a randomly selected sample based on specified criteria, and a total of 219 MSMEs in Pontianak City. The findings of this research are the knowledge management variable of MSME actors in the city of Pontianak has a significant influence on the Attitude to money variable. The more knowledge management increases, the better and optimal behavior to money will also be. However, the role of the attitude toward money variable appears to be ineffective in mediating the association between knowledge management and financial performance.

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DETERMINAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2016

Balance Vocation Accounting Journal ◽

10.31000/bvaj.v1i2.474 ◽

2018 ◽

Vol 1 (2) ◽

pp. 25

Author(s):

Sustari Alamsyah

Keyword(s):

Research Design ◽

Cash Flow ◽

Sampling Technique ◽

Manufacturing Companies ◽

Audit Opinion ◽

Purposive Sampling ◽

Going Concern ◽

Corporate Growth ◽

Company Growth ◽

Ongoing Concern

The purpose of this study is to examine and analyze the influence of internalfactors such as profitability, liquidity, solvency, cash flow and corporate growth ongoing concern audit opinion. The research design is causality with the unit ofanalysis is the company of the samples taken by purposive sampling technique on thepopulation of manufacturing companies listed on the BEI year 2013-2016. Analyticaltechnique used is logistic. The results showed that simultaneously the independentvariables have an effect on the dependent variable, whereas the partial variable ofsolvency and cash flow have an effect on going concern audit opinion, andprofitability, liquidity, and company growth variables have no effect on goingconcern audit opinion.Keywords: Audit Opinion Going concern, profitability, solvency, liquidity, and cashflow

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PENGARUH UMUR, GENDER, DAN PENDIDIKAN TERHADAP PERILAKU RISIKO AUDITOR DALAM KONTEKS AUDIT ATAS LAPORAN KEUANGAN

Jurnal Ekonomi dan Bisnis Airlangga ◽

10.20473/jeba.v27i12017.5575 ◽

2017 ◽

Vol 27 (1) ◽

Author(s):

Taufiequr R. Wirosari

Keyword(s):

Risk Behavior ◽

Significant Influence ◽

Financial Statements ◽

Financial Statement ◽

Significance Level ◽

Gender And Education ◽

Gender Education ◽

Result Show ◽

Financial Audit ◽

Independent Variable

ABSTRACTThis research aims to examines and proves the influence of auditor’s risk behavior generated by age, gender, and education. This is important because risk is the main focus on Professional Standard on Auditing (PSA) as auditor guidance to audit of financial statement, so it is important to examine that auditor perception and propensity to face that risk.This study is a quantitative approach, which respondents are auditors involved in the audit of financial statements in Indonesian. The data was collected using a questionnaire Ionescu & Turlea (2011). This research using age (X1), gender (X2), and education (X3) as independent variable and auditor’s risk behavior (Y) as dependent variable. Hypothesis testing was performed using multiple linear regression with a 5% significance level. The result show age has a positive and significant influence on auditor’s risk behavior, in a financial audit context, while gender and education has not significant influence on auditor’s risk behavior.Keywords: Risk Averse, Age, Gender, Education, Auditor’s Risk Behavior.

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1 PENGARUH LIKUIDITAS, AKTIVITAS DAN EFISIENSI PENGGUNAAN MODAL KERJA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

EKONOMI BISNIS ◽

10.33592/jeb.v24i2.519 ◽

2020 ◽

Vol 24 (2) ◽

pp. 1-12

Author(s):

Alysia Pramesti ◽

Hadi Suharno ◽

Umi Kulsum

Keyword(s):

Financial Performance ◽

Hypothesis Testing ◽

Stock Exchange ◽

Sampling Technique ◽

Working Capital ◽

F Test ◽

Significance Level ◽

Dependent Variables ◽

Independent Variable ◽

A Company

This study aims to determine how much influence liquidity, activity, and efficiency of the use of working capital on financial performance. This study includes several independent and dependent variables including: the independent variable is financial performance, while the dependent variable is liquidity, activity, and efficiency of the use of working capital. The population used in this study is a company engaged in the automotive sub sector listed on the Indonesia Stock Exchange during the 2014-2018 period, using a sampling technique in the form of saturated sampling. the number of samples of automotive sub-sector companies that fulfill criteria is 8 companies. Based on partial testing between liquidity (CR) and financial performance (ROA) shows that 𝑡𝑐𝑜𝑢𝑛𝑡(0.250) >𝑡𝑡𝑎𝑏𝑙𝑒 (1.684). Because the significant value is 0.804> 0.05 which means it is not significant, then 𝐻0is rejected 𝐻𝑎is accepted. Activity shows that 𝑡𝑐𝑜𝑢𝑛𝑡(-5.002) >𝑡𝑡𝑎𝑏𝑙𝑒(1.684). Because a significant value of 0.00 <0.05 which means significant, then 𝐻0is accepted𝐻𝑎is rejected. Efficient use of working capital (NWC) shows that 𝑡𝑐𝑜𝑢𝑛𝑡 (-0,385) >𝑡𝑡𝑎𝑏𝑙𝑒(1,684). Because the significant value is 0.703> 0.05 which means it is not significant, then𝐻0is is rejected 𝐻𝑎 accepted. For the results of simultaneous hypothesis testing, namely the F test, the value of 𝐹𝑐𝑜𝑢𝑛𝑡 (10,531)>>𝐹𝑡𝑎𝑏𝑙𝑒(2.87) with a significance level of 0.00 <0.05, it can be concluded that liquidity, activity and efficiency of working capital use on financial performance is influential simultaneously on financial performance.

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PENGARUH PERSEPSI DAN MINAT IBU TERHADAP PEMILIHAN JENIS ALAT KONTRASEPSI

Midwifery Journal Jurnal Kebidanan UM Mataram ◽

10.31764/mj.v5i2.1190 ◽

2020 ◽

Vol 5 (2) ◽

pp. 134

Author(s):

Yunik Windarti

Keyword(s):

Family Planning ◽

Significant Influence ◽

Sampling Technique ◽

Childbearing Age ◽

Short Term ◽

Probability Sampling ◽

Analytical Research ◽

Independent Variable ◽

The Government ◽

Almost All

Peningkatan kesejahteraan masyarakat oleh pemerintah melalui berbagai macam program kesehatan. Salah satunya program KB, namun masih banyak pasangan usia subur yang tidak menggunakan alat kontrasepsi, di Jawa Timur 17,18% PUS tidak menggunakan alat kontrasepsi. Salah satu faktor penyebabnya adalah persepsi yang salah tentang KB sehingga mempengaruhi minat ibu yang mengakibatkan keputusan pemilihan alat kontrasepsi yang tidak tepat. Tujuan penelitian menganalisis pengaruh persepsi dan minat ibu terhadap pemilihan jenis alat kontrasepsi. Desain penelitian analitik dengan tehnik non probability sampling dengan insidental sampling. Populasi akseptor di PMB Vivi Surabaya jumlah 60 orang. Variabel independen persepsi dan minat, variabel dependen jenis pemilihan alat kontrasepsi. Instrumen quesioner, dianalisis uji Regresi Logistik. Hasil penelitian menunjukkan dari 29 responden yang mempunyai persepsi kurang baik, hampir seluruhnya (86,2%) memilih alat kontrasepsi jangka pendek. Dari 24 responden yang mempunyai minat rendah hampir seluruhnya (95,8%) memilih alat kontrasepsi jangka pendek. Terdapat pengaruh yang signifikan variabel persepsi (p=0,028) terhadap pemilihan jenis alat kontrasepsi dengan nilai OR 4,887 (95%CI : 1,190 – 20,075). Terdapat pengaruh yang signifikan variabel minat (p=0,006) terhadap pemilihan jenis alat kontrasepsi dengan nilai OR 20,849 (95%CI : 2,431 – 178, 833). Semakin seseorang mempunyai persepsi yang kurang dan minat yang rendah terhadap alat kontrasepsi, maka mereka cenderung memilih alat kontrasepsi jangka pendek.Increasing community welfare by the government through various health programs. One of them is a family planning program, but there are still many couples of childbearing age who do not use contraception, in East Java 17.18% of EFAs do not use contraception. One contributing factor is the wrong perception of family planning that affects the interests of mothers resulting in inappropriate decisions about the choice of contraception. The purpose of the study is to analyze the influence of mothers' perceptions and interests on the choice of contraception. Analytical research design with non probability sampling technique with incidental sampling. The population of acceptors at PMB Vivi Surabaya is 60 people. The independent variable is perception and interest, the dependent variable is the type of contraception selection. Questionnaire instruments, analyzed by Logistic Regression test. The results showed that of 29 respondents who had poor perceptions, almost all (86.2%) chose short-term contraception. Of the 24 respondents who had low interest, almost all (95.8%) chose short-term contraception. There is a significant influence of perception variable (p = 0.028) on the choice of contraception with an OR value of 4.887 (95% CI: 1.190 - 20.075). There was a significant influence of the variable of interest (p = 0.006) on the choice of contraception with an OR value of 20,849 (95% CI: 2,431 - 178, 833). The more a person has less perception and low interest in contraception, then they tend to choose short-term contraception.

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