scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PT. SEMEN TONASA (Persero) DI KABUPATEN PANGKEP

2019 ◽  
Vol 15 (2) ◽  
pp. 52-68
Author(s):  
Muhamad Ali Wairooy

This study aims to test and analyze the effect of financial performance on profit growth at PT. Semen Tonasa (Persero) in Pangkep Regency. Data collection using secondary data using samples in this study is a saturated sample (census). The population in this study is the number of years of financial performance (ROA) and the number of years of profit growth at PT. Semen Tonasa (Persero) in Pangkep Regency, which is 36 months from 2015 - 2017, while the sample taken is the number of observations for 36 months (January 2015-December 2017). The data obtained were analyzed using simple linear regression analysis, t test and test coefficient of determination (R²) which processing was carried out with SPSS version 23. The results showed that the proposed hypothesis was accepted because it showed positive and significant hypothesis test results. This means that financial performance has a positive and significant effect on earnings growth.

2020 ◽  
Vol 7 (2) ◽  
pp. 142-157
Author(s):  
Siti Zulaekha ◽  
Hidayat Darwis

In general, companies in carrying out their business in trade, of course, inventory of merchandise is very prominent in supporting the course of trade. Sales is one of the important activities in a trading company because the results of the sale of a company can be assessed whether or not good in running its business. This research aims to analyze the effect of inventory on sales both simultaneously and partially on BTIB companies in the textile trade in Jakarta. The type of data used in this study is secondary data. The data analysis method used is a simple linear regression analysis (R), the coefficient of determination (R2), the classic assumption test, the regression coefficient test, the hypothesis test, the F statistical test, the statistical test t. The result shows that a significant influence of Inventory (X) on Sales (Y).


2019 ◽  
Vol 15 (2) ◽  
pp. 29-51
Author(s):  
Muhamad Ali Wairooy

This study aims to examine and analyze the effect of working capital turnover and limited profitability turnover on textile and garment sector manufacturing companies listed on the Indonesia Stock Exchange. Data collection uses secondary data using saturated sample techniques (census). The population is all textile and garment sector manufacturing companies listed on the Indonesia Stock Exchange during the 2012-2015 period of 12 companies, while the sample taken for the number of observations in this study for 3 years, the number of observations of this study was 12 x 3 years = 36 samples . The data obtained were analyzed using multiple linear regression analysis, F test, t test and test coefficient of determination (R²) which was carried out using the SPSS version 20. The results showed that the proposed hypothesis was accepted because it showed positive and significant hypothesis test results. This means that working capital turnover has a positive and significant effect on profitability, Inventory turnover has a positive and significant effect on profitability, and working capital turnover and inventory turnover simultaneouslypositive and significant effect on profitability.


Author(s):  
Adhitya Yuspitara ◽  
Karona Cahya Susena ◽  
Herlin

Adhitya Yuspitara, Karona Cahya Susena, Herlin; The purpose of this study is to provide an overview of tax collection actions with a forced letter made in the tax office Pratama Argamakmur, Knowing the effect of tax collection by a forced letter in the tax service office pramama argamakmur in order to increase tax revenue in KPP Prtama Argamakmur in particular corporate income tax.  Data collection method used is secondary data in the form of documentation. The method of analysis used is simple linear regression analysis and hypothesis testing with t test. Based on the results of research and data analysis on the effect of tax collection with a letter of force against tax revenue in the tax office Pratama Argamakmur can draw the conclusion of the results of simple correlation analysis, simple linear regression value Y=7.105.100,391+977.683,917X r value = 0,803 The coefficient of determination = 0.645 and the value of t arithmetic greater than t table is 5,714>1.725 it indicates that Ho is rejected and Ha received which means that there is influence of tax collection with the letter of force against the tax revenue.Key Words:  Tax collection and Tax Receipts


2020 ◽  
Vol 15 (1) ◽  
pp. 144-153
Author(s):  
Buyung Nova Tri Anggono ◽  
Istiatin . ◽  
Solichul Hadi A B

The aims of this study is to determine and explain the simultaneous and partial influence of perceptions of ease, risk and trust in the decision to use Gopay. The research method of this study was quantitative descriptive method. The population is all active student of Batik Islamic Surakarta University. The number of sample was determined by using Slovin formula which has result of 100 respondents. The sampling technique was using purposive sampling method meanwhile questionnaire was used to collect the data. The technique of the data analysis used in this study are the classical assumption test instrument and hypothesis test (multiple linear regression analysis, F test, t test and coefficient of determination) with the help of SPSS Statistics. The results of this study shows that the variable perception of ease, risk and trust affect the decision to use Gopay. The t-test results shows the perception of ease affect the decision to use Gopay. The risk does not affect the decision to use Gopay. Trust influences the decision to use Gopay. Suggestions from this research are Gopay should increase its convenience, reduce risk, and maintain credibility so that consumers will continue to trust Gopay


2021 ◽  
Vol 10 (1) ◽  
pp. 27
Author(s):  
Mario Yohanis Thomas ◽  
Ventje Ilat

This study aims to determine the effect of asset growth and debt solvency on stock price volatility. The population in this study is financial sector companies listed as issuers of shares on the Indonesia Stock Exchange (IDX). The sample is taken by the purposive method so that there are 6 banking companies that meet the criteria. The research data is secondary data for the period 2011-2018 obtained from the Indonesia Stock Exchange. This study uses quantitative methods with multiple linear regression analysis techniques with t-test, F test, and analysis of the coefficient of determination. Hypothesis test results show a significant effect on the asset growth variable and an insignificant effect on the debt solvency variable.


Author(s):  
Irada Sinta ◽  
Emmia Tambarta Kembaren ◽  
Fadli F

This study aims to determine how the Effect of Operational Costs on the Financial Performance of PT. Gotong Royong Jaya. The research method used is quantitative data method. While the data used is secondary data. The data analysis method in this study uses simple linear regression analysis to obtain a comprehensive picture of the effect of the variable Operating Costs 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 simple regression analysis and t-test indicate that: the t-table value of the Operating Cost variable is 6.862 > the t-table value (df: : 35%) is 2. 030 so it can be concluded that the Operational Cost has a positive and significant effect on the Financial Performance of PT. Gotong Royong Jaya.


2016 ◽  
Vol 3 (1) ◽  
Author(s):  
Titi Yuli Astuti ◽  
Sunarto Sunarto

The purpose of this study was to determine (1) the level of local financial independence in the province D.I. Yogyakarta (2) the influence of the local revenue of the level of local financial independence in the province D.I. Yogyakarta, and (3) the effect of general allocation funds to the level of financial independence in the region D.I. Yogyakarta province. This research is quantitative. The population in this study is D.I. Yogyakarta province of 2008-2013. The data used in this research is secondary data. Secondary data used was obtained APBD Realization Report of DPDPK city of Yogyakarta and BPS. The data have been collected and analyzed by the method of data analysis first conducted classical assumption test before hypothesis test. Testing the hypothesis in this study using multiple linear regression t test, F test, and test the coefficient of determination. The analysis showed local revenue positive and significant impact on the level of local financial independence with 15.661 t-test results with a significant level of 0.000, t-test bigger than ttable (15.661> 2.0639, general allocation funds do not affect the level of independence the financial area, with the t-count is smaller than t-table (-0.216


Author(s):  
Paojan MS

This research was conducted with the aim of knowing the effect of accounts receivable turnover on the liquidity of the company PT. Astra Agro Lestari, TBK which is listed on the Indonesia Stock Exchange. By collecting the company's annual financial reports from 2015 to 2019. The data used in this study are secondary data using quantitative methods, while data analysis uses Simple Linear Regression Analysis which is preceded by the Classical Assumption Test which consists of a normality test and an autocorrelation test, Hypothesis testing was carried out with the coefficient of determination and partial t test using the SPSS 21 computer program. The results showed that the receivable turnover variable did not have a significant effect on the liquidity variable but had a strong correlation with a negative direction of 0.862. Based on the results of the coefficient of determination, it is known that the variable receivables turnover is 74.3%, while the remaining 25.7% is explained by other variables not examined.


2021 ◽  
Vol 3 (1) ◽  
pp. 22-33
Author(s):  
Amir Hamzah Siregar, Susana, Zuriani Ritonga, Desmawati Hasibuan, Elvina

The purpose of this study was to determine the effect of product quality, price, taste and promotion on consumer satisfaction at Mbak Siti's restaurant in Sosopan Village, Kotapinang District, Labuhanbatu Selatan Regency. The sample in this study amounted to 30 people. The analytical method used is descriptive analysis, classical assumption test, multiple linear regression analysis, t test, f test, and coefficient of determination and this data is processed using the IBM SPSS Statistics 21 program. Hypothesis test results show that partially the product (X1) has a positive and significant effect on consumer satisfaction, this can be seen from the tcount value for product quality is tcount 0.009> ttable 2.05954, with a significant value of 0.993 <0.05. Hagra (X2) has a positive and significant effect on consumer satisfaction, this can be seen from the tcount value for price is tcount 2.273> ttable 2.05954, with a significant value of 0.32 <0.05. Taste (X3) has a positive and significant effect on consumer satisfaction, this can be seen from the tcount value for taste is tcount 0.541> ttable 2.05954, with a significant value of 0.593 <0.05. Promotion (X4) has a positive and significant effect on customer satisfaction, this can be seen from the tcount value for promotion is tcount 6.794> ttable 2.05954, with a significant value of 0.000 <0.05. The value of Ftable in the 4: 26 distribution is 2.74, so based on table 4.14 it can be seen that the Fcount value is 36.656> 2.70, and a significant value is 0.000 <0.05, this shows that simultaneously the Independent Variable has a positive and significant effect on the Dependent Variable.


2020 ◽  
Vol 4 (3) ◽  
pp. 380-387
Author(s):  
Yolanda Oktaviana Yusuf ◽  
Romat Saragih

High employee loyalty is a big goal for each company because of the increasing competition between companies. To overcome the decline in employee loyalty and retain existing employees, the company must create a comfortable work environment. In addition to a comfortable environment, organizations must also build a strong organizational culture. This research was conducted to determine the effect of organizational culture on employee loyalty at PT. Tara Megah Muliatama or commonly known as Gemah Ripah Taxi. The purpose of this research is to know and analyze how the organizational culture in the company, how the loyalty of employees, especially drivers, and how much influence the organizational culture has on employee loyalty at PT. Tara Megah Muliatama. This study uses a quantitative method with a descriptive type of research - causality. The sample of this study was taken randomly as many as 78 respondents. The analysis technique used in this research is descriptive analysis and simple linear regression analysis. The data collection needed in this research is by distributing questionnaires to 78 drivers of Gemah Ripah Taxi. The regression test results show that organizational culture has a significant effect on employee loyalty. Meanwhile, the R square value on the coefficient of determination shows that organizational culture on employee loyalty is 16%, the remaining 84% is influenced by other factors that are not addressed in this study.


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