KETERKAITAN PERTUMBUHAN PENJUALAN PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG, DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN LQ 45  DI BURSA EFEK INDONESIA

The research aims to determine and provide empirical evidence of , sales growth inventory turnover, receivables Turnover, and significant cash turnover on profitability in LQ 45 Company on Indonesia Stock Exchange year 2016-2018. The samples in this study used purposive sampling so obtained 21 company samples from 45 LQ 45 company population listed on the Indonesia Stock Exchange, with 63 observations of financial statements (21 companies x 3 years of financial statements warning). Dependent variables in this study, namely profitability. While independent variables in this study, sales growth namely inventory turnover, turnover receivables, , cash turnover. The data analysis method used is a type of multiple regression test to test the relationship of independent variables with the dependents The results of the research hypothesis testing proved that the turnover of receivables, and cash turnover significantly positively affect profitability. And sales growth has a negative and significant effect on profitability. While inventory turnover has a negative and insignificant effect on profitability in LQ 45 company in the Indonesia Keywords: sales growth,inventory turnover, turnover receivable, cash turnover,profitability

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IMPACT OF DIVIDEND PAYOUT ON FIRM’S PERFORMANCE UNDER LOW GROWTH OPPORTUNITIES

Humanities & Social Sciences Reviews ◽

10.18510/hssr.2021.93114 ◽

2021 ◽

Vol 9 (3) ◽

pp. 1156-1165

Author(s):

Taymoor Ali ◽

Muhammad Kashif Khurshid ◽

Adnan Ali Chaudhary

Keyword(s):

Stock Exchange ◽

Manufacturing Sector ◽

Secondary Data ◽

Financial Statements ◽

Manufacturing Firms ◽

Growth Opportunities ◽

Dividend Payout ◽

Relationship Of ◽

The Relationship

Purpose of the study: The objective of the study was to investigate the relationship of the dividend payout on a firm's performance under low growth opportunities from the manufacturing sector of Pakistan. Methodology: A sample of 251 firms out of 378 manufacturing firms listed at the Pakistan Stock Exchange (PSX), have been carefully chosen for the era of ten years from 2006 to 2015. The secondary data was obtained from the firm’s web financials and analysis of financial statements, published by the statistics department of the State Bank of Pakistan. For the persistence of investigation panel data (fixed effect) analyses were employed in this study. Main Findings: The fallouts of the analysis revealed that the dividend payout ratio has an insignificant relationship with the firm's performance in the low growth perspectives of the study. Applications of this study: The findings of the study are helpful for the financial managers of the firms facing low growth opportunities. Furthermore, the investors in capital markets can use the findings of this while investing. The originality of this study: The study focussed on the role of low growth opportunities while studying the nexus of dividend pay-out and the firm’s financial performance which inherits the novelty and originality of the study.

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Pengaruh Kompensasi Finansial Terhadap Kinerja Karyawan Pada PT Penggadaian (Persero) Cabang Jambi

J-MAS (Jurnal Manajemen dan Sains) ◽

10.33087/jmas.v5i2.183 ◽

2020 ◽

Vol 5 (2) ◽

pp. 209

Author(s):

Fadil Iskandar

Keyword(s):

Statistical Tests ◽

Financial Compensation ◽

Independent Variables ◽

Correlational Research ◽

Dependent Variables ◽

And Performance ◽

Relationship Of ◽

The Relationship ◽

Descriptive Method ◽

Variable Performance

This research aims to find out how implementation of the financial compensation and performance job of PT Penggadaian (Persero) Branch of Jambi. Next also to analyze implamentation and how the influence of financial compensation on performance job in PT Penggadaian (Persero) of Banch Jambi. This research uses descriptive method quantitative correlational research with the form that describes the relationship of independent variables with dependent variables. The research on the analysis tools using simple regression with hypothesis prove with statistical tests t. The results showed that a significant effect on performance financial compensation of performance job which are characterized by tcount > ttable and Prog. sig < α (0.05). While the correlation value i.e. 64% of these mean that have relationship very closely between financial compensation variables with variable performance job.

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Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Pengungkapan CSR sebagai variabel Moderasi (Perusahaan yang tergabung di JII dan Indeks SRI-KEHATI periode 2016-2018)

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol6iss201911pp2331-2346 ◽

2020 ◽

Vol 6 (11) ◽

pp. 2331

Author(s):

Niswatin Chasanah ◽

Sylva Alif Rusmita

Keyword(s):

Stock Prices ◽

Stock Price ◽

Stock Exchange ◽

Test Sample ◽

Independent Variables ◽

Index Stock ◽

Csr Disclosure ◽

Corporate Social ◽

Relationship Of ◽

The Relationship

This study aims to determine and analyze the effect of profitability (ROA) on stock prices with corporate social responsibility (CSR) as a variable that moderates the two variables. The object of this research is companies incorporated in JII and SRI-KEHATI indexes that meet the test sample criteria during the period 2016 - 2018. This study uses a quantitative approach. Analysis of the data in this study used a moderation regression analysis (MRA). This study uses 20 samples for the JII index and 21 for the SRI-KEHATI index. Data obtained from the company's financial statements incorporated in JII and the SRI-KEHATI index for the period of 2016 - 2018 on the Indonesia Stock Exchange (IDX) website. The results showed that Return On Assets (ROA) had a significant effect on JII stock prices and SRI-KEHATI index stock prices. Furthermore, with CSR as a moderating variable showing the results of research with JII that is partially CSR disclosure shows a significant value which means CSR disclosure is able to moderate the relationship of ROA with JII stock prices. Overall (simultaneous) independent variables (ROA, CSR, ROA * CSR) significantly influence the stock price of JII. Furthermore, the results of research with the SRI-KEHATI index partially disclose CSR as a moderating variable showing a significant value. This means that CSR disclosure is not able to moderate the relationship of ROA with JII stock prices. while overall (simultaneous) independent variables (ROA, CSR, ROA * CSR) affect the stock price of the SRI-KEHATI index.Keywords: Profitability,StockPrice,ROA,CSR

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ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Jurnal Wahana Akuntansi ◽

10.21009/wahana.112.02 ◽

2016 ◽

Vol 11 (2) ◽

pp. 1

Author(s):

Joko Suryanto ◽

Indra Pahala

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Public Ownership ◽

Audit Opinion ◽

Independent Variables ◽

Equity Ratio ◽

The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting. Keywords: Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

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ANALISIS PENGARUH FIRM SIZE DAN PROFITABILITAS TERHADAP ISLAMIC SOCIAL REPORTING (ISR) DENGAN EARNING GROWTH SEBAGAI VARIABEL MODERATING PADA JAKARTA ISLAMIC INDEX (JII)

Nurani Jurnal Kajian Syari ah dan Masyarakat ◽

10.19109/nurani.v18i1.1888 ◽

1970 ◽

Vol 18 (1) ◽

pp. 137-150

Author(s):

Titin Hartini

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Firm Size ◽

Sampling Technique ◽

Social Reporting ◽

Analysis Method ◽

Earning Growth ◽

Independent Variables ◽

Dependent Variables ◽

The Relationship

This study aims to determine and analyze the effect of Firm Size and Profitability on Islamic Social Reporting, and see whether Earning Growth can strengthen or weaken the relationship between independent variables to the dependent variable. This research takes object in companies registered in Jakarta Islamic Index (JII) for period 2011-2015, amounted to 30 companies and obtained by 12 companies by using purposive sampling technique. Data analysis method used is multiple regression analysis. Based on the results of simultaneous research all the variables berpegaruh against Islamic Social Reporting, but partially, only Firm Size that affect the Islamic Social Reporting. In addition, Earning Growth can not strengthen or weaken the relationship between independent variables and dependent variables.

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Care, Cure, and Hospital Dying Trajectories

OMEGA - Journal of Death and Dying ◽

10.2190/k10a-b1y9-yger-ymfu ◽

1985 ◽

Vol 15 (3) ◽

pp. 275-288 ◽

Cited By ~ 1

Author(s):

Christina M. Mumma ◽

Jeanne Quint Benoliel

Keyword(s):

Medical Treatment ◽

Medical Condition ◽

Length Of Hospital Stay ◽

Work Effort ◽

Hospital Records ◽

Code Status ◽

Independent Variables ◽

Dependent Variables ◽

Relationship Of ◽

The Relationship

The study was designed to examine the relationship of cause of dying, length of hospital stay, and age to medical treatment effort orientation and amount of work effort expended. The data were obtained through retrospective analysis of patient hospital records of 184 adults who died in an urban teaching hospital. Descriptive variables included demographic characteristics, ascribed medical condition day of death, and code status. Multivariate analysis of variance was used to analyze the relationship of the dependent variables to the independent variables. The findings showed that the medical treatment orientation was overwhelmingly toward the cure end of the care-cure continuum, despite the fact that the majority of patients had been designated no code (non-use of cardiopulmonary resuscitation) and had conditions labeled by their physicians as either grim prognosis or terminal.

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Determinants of Capital Structure and Their Effect to Company’s Value: Study in LQ 45 Companies Listed in Indonesia Stock Exchange

Academic Journal of Interdisciplinary Studies ◽

10.36941/ajis-2020-0051 ◽

2020 ◽

Vol 9 (3) ◽

pp. 156

Author(s):

Andi Kartika ◽

Sunarto Sunarto ◽

Faisal Riza Rahman ◽

Zaky Machmuddah

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Secondary Data ◽

Least Square ◽

Future Research ◽

Tobin’S Q ◽

Analysis Method ◽

Tobin's Q ◽

Dependent Variables ◽

The Relationship

The aim of the research is to analyse the effect of profitability, liquidity, and company’s size to company’s value and examines whetherDERis a mediating variable. Secondary data is taken from annual report of the companies. Analysis method used is multiple regression analysis (least square). The finding of the research showed thatDER mediated the relationship between CR andTobin’s Q. However DER is not a mediating variable for the relationship betweenRNOAand TOBINas well as between SIZE and Tobin’s Q. Mediating test is conducted by Sobel Test. The other finding is that RNOA positively affects to DER. CR negatively affects to DER. SIZE positively affects to DER and then DER negatively affects to Tobin’s Q. Recommendation for future research is to widen the samples, not just 42 companies, to add observed periods to give clearer description in long term.The next research can also use other dependent variables affecting capital structure and company’s value.

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Keterbacaan Catatan Atas Laporan Keuangan dan Dampak Audit (Readability over Financial Reporting Footnotes and Audit Outcomes)

Akutansi Bisnis & Manajemen ( ABM ) ◽

10.35606/jabm.v28i2.930 ◽

2021 ◽

Vol 28 (2) ◽

pp. 53

Author(s):

Nadiah Bella Sagitarisma ◽

Riesanti E. Wijaya

Keyword(s):

Regression Analysis ◽

Financial Reporting ◽

Generalized Least Squares ◽

Financial Statements ◽

Audit Fees ◽

Analysis Method ◽

Data Regression ◽

Audit Fee ◽

Relationship Of ◽

The Relationship

This study aims to find out the relationship of readability over financial reporting footnotes and audit outcomes. Audit outcomes are projected by audit fees and audit report lag. Researchers used data from the company's financial statements listed on IDX in 2015-2018. Researchers used purposive sampling. From the copying, researchers processed 184 company data. This study used the panel's data regression analysis method. Data processing uses Generalized - least - squares. This research proves that the worse the readability, the lower the audit fee. Meanwhile, the worse the readability, the more time it takes the auditor to carry out an examination of the financial statements. This phenomenon occurs because the condition of the readability of notes to financial statements in Indonesia is still at a low level.

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Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit:

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i1.73 ◽

2019 ◽

Vol 1 (1) ◽

pp. 256-276

Author(s):

Hariani Novrilia ◽

Fefri Indra Arza ◽

Vita Fitria Sari

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Sample Selection ◽

Secondary Data ◽

Financial Statements ◽

Analysis Method ◽

Independent Variables ◽

Audit Fee

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.

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Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017

Jurnal Profita ◽

10.22441/profita.2020.v13.01.004 ◽

2020 ◽

Vol 13 (1) ◽

pp. 43

Author(s):

Rokhanah Murkana ◽

Yananto Mihadi Putra

Keyword(s):

Statistical Analysis ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Financial Statements ◽

Sales Growth ◽

Manufacturing Companies ◽

Independent Variables

This study aims to analyze the factors that influence the practice of tax avoidance by using profitability, leverage, sales growth and the audit committee as independent variables. The method used is a purposive sampling method with population in the form of financial statements from 30 companies listed on the Indonesia Stock Exchange from 2015-2017, so that the sample of data observed is 90 company financial statements. The research design used is causal and descriptive. The data collected is in the form of secondary data from the financial statements of manufacturing companies. Where data analysis is performed using multiple regression statistical analysis. The results found that profitability and sales growth had a significant effect on the level of tax avoidance. While leverage and the audit committee do not significantly affect the level of tax avoidance.

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