scholarly journals Pengaruh Rasio Profitabilitas dan Rasio Likuiditas terhadap Peringkat Sukuk Korporasi Perusahaan Periode 2015-2018

2021 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Ofi Maulidya Widyawati ◽  
Nurhayati ◽  
Kania Nurcholisah
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Stock Exchange ◽  
Descriptive Study ◽  
Short Term ◽  
Rating Agencies ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
Profitability Ratios ◽  
A Company

Abstract. This study aims to determine the effect of profitability ratios and liquidity ratios on sukuk ratings for the 2015-2018 period. The sukuk rating of a company can be seen from the performance performed by the company. To measure the company's performance in this study using profitability ratios and liquidity ratios. Profitability ratio is a ratio to measure the efficiency of a company and the company's ability to generate profits. While the liquidity ratio is a ratio to measure the company's ability to meet its short-term obligations. This research is included in a quantitative descriptive study with companies listed on the Indonesia Stock Exchange (IDX) and sukuk rating agencies in Indonesia (PEFINDO) as populations. The analysis technique used in this study is multiple regression analysis. The results of this study are that profitability ratios and liquidity ratios have a simultaneous effect on sukuk ratings, profitability ratios affect sukuk ratings, and liquidity ratios affect sukuk ratings. This can be seen from the results of the t test which showed a sig value of 0.002 < 0.05 and 0.000 < 0.05. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan rasio likuiditas terhadap peringkat sukuk tahun periode 2015-2018. Peringkat sukuk suatu perusahaan dapat dilihat dari kinerja yang dilakukan oleh perusahaan. Untuk mengukur kinerja perusahaan tersebut pada penelitian ini menggunakan rasio profitabilitas dan rasio likuiditas. Rasio profitabilitas adalah rasio untuk mengukur efisiensi perusahaan dan kemampuan perusahaan dalam menghasilkan laba. Sedangkan rasio likuiditas adalaha rasio untuk mengukur kemampuan perusahaan dalam memenuhi kewajiban jangka pendeknya. Penelitian ini termasuk dalam penelitian deskriptif verifikatif dengan pendekatan kuantitatif dengan perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) dan lembaga pemeringkat sukuk di Indonesia (PEFINDO) sebagai populasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil dari penelitian ini adalah bahwa rasio profitabilitas dan rasio likuiditas berpengaruh secara simultan terhadap peringkat sukuk, rasio profitabilitas berpengaruh terhadap peringkat sukuk, dan rasio likuiditas berpengaruh terhadap peringkat sukuk. Ini dapat terlihat dari hasil uji t yang memperlihatkan nilai sig sebesar 0,002 < 0,05 dan 0,000 < 0,05.

scholarly journals Pengaruh Koneksi Politik terhadap Nilai Perusahaan

2020 ◽  
Vol 30 (6) ◽  
pp. 1550
Author(s):  
Winny Evalestine Patriarini
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Political Connections ◽  
The Political ◽  
Political Connection ◽  
Analysis Model ◽  
A Company

The purpose of this study is to analyze the effect of political connection on firm value. This study uses 160 samples listed on the Indonesia Stock Exchange for the period 2014 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that political connections had a positive and significant effect on firm value. The results show that the political connections that a company has can cause a company to have an advantage so that it can increase the value of the company. Keywords: Political Connection; Firm Value.

scholarly journals Pengaruh, Hutang Jangka Pendek dan Penjualan Terhadap Pertumbuhan Laba Perusahaan

2018 ◽  
Vol 5 (2) ◽  
pp. 091-097
Author(s):  
Anisa Eka ◽  
Bintang Sahala Marpaung
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Short Term ◽  
Important Indicator ◽  
Earnings Growth ◽  
A Company ◽  
Profit Growth

Income is one important indicator to assess performance of a company. As the most liquid assets of the company, cash is important to measure the adequacy of the company's costs needed to repay debts and finance its activities. The purpose of this study was to determine the effect of cash on earnings, the influence of short-term debt on earnings growth, the influence of sales on profit growth, and how cash, short-term debt and the sales are affecting the profit growth in the company PT. Indocement Tunggal Prakasa. Tbk, PT. Mayora Indah. Tbk, and PT. Astra Otoparts. Tbk. The year of observation is of period 2005-2014, and types of data used are secondary data derived from the company's official website as well as the Indonesian Stock Exchange. The analytical method used in this study is regression analysis to find variables that have effects either partially or simultaneously. Based on the results of research conducted over a period of 10 years from 2005 to 2014, it can be concluded that the Treasury had no significant effect on earnings growth partially in PT Indocement single prakasa, PT Mayora Indah Tbk and PT Astra, short-term debt partially had not significant effect on profit growth PT Indocement PT Mayora and PT Astra. Sales had not partially significant effect on earnings growth at PT Indocemet Tunggal Tbk prakasa whereas in PT Mayora Indah Tbk and PT Astra Otoparts it had significantly affected on earnings growth.

scholarly journals PENGARUH LIABILITAS DAN EKUITAS TERHADAP PROFITABILITAS PADA PT. PRIMARINDO ASIA INFRASTRUCTURE TBK

2020 ◽  
Vol 4 (2) ◽  
pp. 123
Author(s):  
Safira Nurlita ◽  
Aliah Pratiwi
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Short Term ◽  
Probability Sampling ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Analysis Technique

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh liabilitas dan ekuitas terhadap profitabilitas. Indikator untuk mengukur profitabilitas menggunakan Return on Equity (ROE), sementara kewajiban menggunakan rasio hutang jangka pendek terhadap ekuitas (STDE) dan ekuitas pemegang saham menggunakan rasio rasio prorietary (PR). Penelitian ini dilakukan di PT. Infrastruktur Primarindo Asia, tbk. Jenis penelitian ini adalah penelitian asosiatif. Teknik pengambilan sampel yang digunakan adalah teknik non probability sampling yaitu purposive sampling, dengan sampel yang digunakan adalah selama 8 tahun. Teknik analisis yang digunakan dalam penelitian ini adalah uji asumsi klasik dan analisis regresi berganda. Berdasarkan hasil analisis regresi menunjukkan liabilitas jangka pendek, dan modal tidak memiliki pengaruh terhadap profitabilitas baik secara parsial maupun simultan.   Kata kunci: Hutang Jangka Pendek (STDE), Prorietary Ratio (PR) dan Return on Equity (ROE).   Abstract This study aims to determine the effect of liabilities and equity on profitability. Indicators to measure profitability use Return on Equity (ROE), while liabilities use the ratio of short-term debt to equity (STDE) and shareholder equity using the ratio of prorietary ratio  (PR). this research was conducted at PT. Primarindo Asia infrastructure, tbk. This type of research is associative research. The sampling technique used is a non probability sampling technique that is purposive sampling, with the sample used is for 8 years. The analysis technique used in this study is the classic assumption test and multiple regression analysis. Based on the results of the regression analysis shows short-term liabilities, and capital alone has no influence on profitability either partially or simultaneously. Keywords: Short-Term Debt (STDE), Prorietary Ratio (PR) and Return on Equity (ROE).

Analysis of Debt Effect on Profitability of Manufacturing Companies in Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 97-107
Author(s):  
Diana Fitria Ningsih ◽  
Doni Putra Utama
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Short Term ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company

This study aims to examine whether short term debt has a negative effect on company profitability and to test whether long term debt has a negative effect on the profitability of manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange during the 2014-2018 period. This study has 1 dependent variable namely profitability and uses 2 independent variables namely short term debt and long term debt, and uses 2 control variables namely liquidity and firm size. This study uses secondary data with database collection techniques. The sample of this study was 432 companies in 5 years of research. The data analysis technique used is multiple linear regression analysis through the application of SPSS 22. The results found that short term debt has a negative effect on company profitability and long term debt has a negative effect on company profitability. This shows that the lower the company's debt, the higher the profitability a company will get and otherwise.

scholarly journals School Culture and Spirituality in Workplace

2018 ◽  
Vol 1 (2) ◽  
pp. 160-167
Author(s):  
Abdul Ghani Kanesan Abdullah ◽  
Ying-Leh Ling ◽  
Azians Binti Abu Hassan
Keyword(s):  
Regression Analysis ◽  
School Culture ◽  
Literature Review ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Positive Culture ◽  
Descriptive Study ◽  
Study Data ◽  
Quantitative Descriptive

This quantitative descriptive study aimed to identify the influence of school culture on spirituality in workplace. A total of 540 randomly selected teachers were selected from 36 secondary schools in Penang as respondent in the study. Data for this survey were collected through a questionnaire which was adapted from literature review (Al-Amin, 2012; Maslowski, 2001; Yaakob, 2007). The results of multiple regression analysis showed that school culture had positive and significant influence on spiritual at workplace. In term of the implications, this study showed that the leaders need to inculcate spirituality at work by creating a positive culture.

scholarly journals Penerapan Kualitas Layanan Berdampak Pada Keputusan Pembelian Produk Pao Pao

2019 ◽  
Vol 11 (2) ◽  
pp. 134-143
Author(s):  
Liliana Dewi ◽  
Joy Victoria Dharmawan Lira
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Total Population ◽  
Sampling Technique ◽  
Purchasing Decision ◽  
Beverage Industry ◽  
Analysis Technique ◽  
A Company

Zolid Agung Perkasa company is a company that runs in food & beverage industry and has been established since February 2, 2015. This company sells product that named PaoPao, that is, the product with a various food menu that are focus more on chinese food. This product is done because there in anopportunity in which nowadays many people want things all fast and affordable.The matter that is consumers who purchase PaoPao products do not purchasethat cause unstable sale. The purpose of this research in this study aims to knowwhere the effect of service quality on consumer purchasing decision of PaoPao.The total population that used in this research is 63 people. The sampling technique that in used in this research is non-probability sampling by using saturated sampling technique. The number of samples used 63 people. The analysis technique used in this research is multiple regression analysis techniqueusing SPSS version 20. The result of this research shows that tangible (X1),reliability (X2), assurance (X3), responsiveness (X4), empathy (X5) significantyaffect the purchasing decision (Y).

scholarly journals Tax Minization as a Moderator on the Effect of Tunnelling Incentive and Bonus Mechanism on Transfer Pricing Provisions

2021 ◽  
Vol 6 (4) ◽  
pp. 88-93
Author(s):  
Riaty Handayani
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Proof Of Concept ◽  
Manufacturing Companies ◽  
State Revenue ◽  
Tax Loss ◽  
A Company

This study is a proof-of-concept of important analytical and experimental functions and / or characteristics. Transfer pricing is a company action that can increase potential tax loss for state revenue. The purpose of this study was to analyze the effect of tunneling incentive, bonus mechanism on transfer pricing. In addition, this study also examines tax minimization as a moderating variable for the effect of tunneling incentive, the bonus mechanism on transfer pricing. The samples used in this research are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. This study uses multiple regression analysis and moderate regression analysis with statistical product and service solution version 23. The benefit of this research is to improve the literature related to transfer pricing. The result of this research is that tunneling incentive has a significant effect on the provision of transfer pricing, while the bonus mechanism has no significant effect on the provision of transfer pricing. Tax minimization cannot moderate the effect of tunneling incentives and bonus mechanics on transfer pricing provisions.

PENGUNGKAPAN MANAJEMEN RISIKO DITINJAU DARI UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN LEVERAGE (Studi pada Perusahaan Manufaktur yang Tercatat di BEI Tahun 2016-2018)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Mohammad Hendro Leksmono
Keyword(s):  
Risk Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Research Population ◽  
Quantitative Descriptive ◽  
Management Disclosures

Research purposes were determined the effect of company size, management ownership, profitability, and leverage on risk management disclosures in manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. The research type is a quantitative descriptive. The research population is manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. Determination of the sample used purposive sampling technique. The data collection method used the documentation method. The data analysis technique used statistical analysis, namely multiple linear test, F test, and t test. The results how that 1) company size has a positive and significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 2) managerial ownership has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; 3) profitability has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 4) Laverage has a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; and 5) Company size, managerial ownership, profitability, and leverage simultaneously have a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Keywords: company size, managerial ownership, profitability, leverage, risk management disclosure.

Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

2019 ◽  
Vol 13 (2) ◽  
Author(s):  
Arief Hidayatullah Khamainy ◽  
Dessy Novitasari Laras Asih
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Study Population ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

ANALISIS RETURN ON INVESTMENT (ROI) UNTUK MENILAI KINERJA KEUANGAN PADA PT. MITRA INVESTINDO, Tbk.

2021 ◽  
Vol 3 (1) ◽  
pp. 35-43
Author(s):  
Dedy Hardiansyah ◽  
Nurhayati Nurhayati
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Literature Study ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Research Population ◽  
Quantitative Descriptive

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of      PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.

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