scholarly journals The Effect of Company Size, Profitability, Liquidity, and Financial Leverage on Income Evaluation Action

2020 ◽  
Vol 1 (2) ◽  
pp. 105
Author(s):  
Diamond Lianna Alifatmaya ◽  
Syaiful Syaiful

This study aims to analyze and examine the Influence of Company Size, Profitability, Liquidity, and Financial Leverage on Income Smoothing Actions. This study uses four independent variables such as Company Size, Profitability, Liquidity, and Financial Leverage and the dependent variable that is income smoothing actions. Index Excel is used to determine the income smoothing practice. Types of data are secondary data and the method of analysis used multiple linear regression. Based on the results of multiple linear regression analysis the results of the study concluded company size and profitability don't affect income smoothing. While liquidity and financial leverage affect income smoothing. For further research, it is recommended to add relevant variables in influencing income smoothing actions, consider the research period, and add to the research sample.

KEUNIS ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 92
Author(s):  
Anita Kristina ◽  
Prihatiningsih Prihatiningsih ◽  
Ida Savitri Kusmargiani

<em>This research is based on the problems of the company PT Jasa Marga Tbk which has a problem with the performance of the company which is indicated by the DER of companie increased during the period 2009-2018. The purpose of this research is to analyze the influance of direction and significance of Liquidity, Asset Structure, Free Cash Flow and Company Size on Debt Policy (DER) in PT Jasa Marga Tbk for the period 2009-2018. The population and sample in this study were PT Jasa Marga Tbk. The analysis model used in this study is a multiple linear regression model. The results of the multiple linear regression analysis showed that (1) the influance of Liquidity (CR) on Debt Policy (DER) was positive and significant (2) the influance Asset Structure on Debt Policy (DER) was negative and not significant (3) the influance of Free Cash Flow on Debt Policy (DER) is positive and significant (4) the influance of Company Size on Debt Policy (DER) is positive and significant.</em>


2021 ◽  
Vol 1 (1) ◽  
pp. 40-53
Author(s):  
Mawar Mawar ◽  
Siska Sroyer

This study aims to analyze the significance of the influence of GDP and Population partially on the Original Income of Mimika Regency, and to analyze the significance of the influence of GDP and Population simultaneously on the Original Income of Mimika Regency. The data used in this study are secondary data obtained from BPS Mimika Regency and Mimika District Financial and Asset Management Agency. To analyze the data used multiple linear regression analysis. The results showed that: (a) GDP had a negative and insignificant effect on the Original Revenue of Mimika Regency; (b) The number of residents has a positive and significant effect on the Original Income of Mimika Regency; (c) GDP and Population simultaneously have a significant impact on the Original Revenue of Mimika Regency.


2019 ◽  
Vol 5 (3) ◽  
pp. 1
Author(s):  
Sudartono Phannoto

Universitas Harapan Medan is a leading university in Medan with four faculties divided into fourteen study programs consisting of three vocational programs, ten undergraduate programs, and a postgraduate program.This study aimed to empirically examine the influence of perceptions of accreditation, cost of education, and promotion on the decision of prospective students. It used a quantitative approach. The population and samples were 227 and 145 people respectively. The types of data used were primary and secondary data. The data collection techniques used were questionnaires, interviews, literature review, and document review. Tests carried out in this study were validity and reliability tests, classical assumption tests including normality test, multicollinearity test, and heteroscedasticity test, hypothesis tests including F test and t test, multiple linear regression analysis, and coefficient of determination (R2). The result of multiple linear regression was Y = 3.882 + 0.294 X1 + 0.027 X2 + 0.584 X3.In this study, the result also indicated that 62.8% of the Decision of Prospective Students at Universitas Harapan Medan were influenced by Accreditation (X1), Cost of Education (X2), and Promotion (X3), while the remaining 37.2% were influenced by other factors not being examined.


2017 ◽  
Vol 4 (12) ◽  
pp. 937
Author(s):  
Farokhah Muzayinatun Niswah ◽  
Dina Fitrisia Septiarini

The pupose of this research is to determines the effects of own equity, assets and financing income as the factors of increase and decrease in cooperative surplus on KJKS Ben Iman Lamongan.The approach used in this study is the quantitative approach. Data analysis techniques used in this research is multiple linear regression analysis. The sampling method used in this study is purposive sampling, the sample is KJKS Ben Iman Lamongan. The author uses secondary data from monthly reports of balance sheet and the calculation surplus of operations of the period January 2014 to December 2016.The results of this study are own equity and assets partially no significant effect on the cooperative surplus distribution, financing income partially significant affect the cooperative surplus distribution and own equity, assets and financing income simultaneously affect the cooperative surplus distribution amounted to 93.13% while the rest 6,87% determined by othervariables.


2020 ◽  
Vol 9 (2) ◽  
pp. 110-122
Author(s):  
Bayu Permana ◽  
Yulmardi Yulmardi ◽  
Junaidi Junaidi

The purpose of this study is to look at the development of the level of health, the level of education, the level of growth and economic growth in Jambi city and to determine the level of health, the level of education, the level of growth of economic growth in Jambi city. The method that will be used in analyzing data in this study uses descriptive and quantitative analysis methods. The data used in this study are secondary data from the 2004-2018 time series. The tool used to be published uses multiple linear regression. Based on the results of multiple linear regression analysis, it can be concluded that the health level variable has a positive and significant effect on economic growth in Jambi city. The education level variable has no influence on economic growth in Jambi city. expenditure level variables that have a negative influence on economic growth in Jambi city.


2021 ◽  
Vol 3 (1) ◽  
pp. 1-8
Author(s):  
Afriamah Afriamah ◽  
Zulkarnain Lubis ◽  
Mitra Musika Lubis

Indonesia is one of the world's largest coffee producers, it can be seen from the amount of exports from Indonesia for coffee export. In the past few years, several companies have carried out massive expansion to get Gayo coffee from Central Aceh Regency and Bener Meriah. The purpose of this study was to analysis what factors influence the volume of Gayo coffee exports from Central Aceh Regency to the United States. The data collection method using the documentary method is the data obtained and viewed by the document in accordance with the variables in the research model in the period 2013-2017. Data collected is secondary data. The analytical method used is multiple linear regression with the method used is the Ordinary Least Square (OLS) Method. From the research using multiple linear regression analysis obtained that variables which have significant effect to the export demand of Gayo Coffee from the United States is Global Coffee Prices. While the production of domestic Gayo coffee, the exchange rate of dollars against the rupiah and the price of foreign Gayo coffee are not significant to the demand for export of Gayo coffee to the United States.


2020 ◽  
Vol 8 (2) ◽  
pp. 210
Author(s):  
Gesti Verdayanti ◽  
Muhammad Irfan Affandi ◽  
Ani Suryani

This research aims to determine the analyze cost, revenue, income and economic of scale of onion farming. This research was conducted in Metro City which is chosen purposively in which total number of respondents are 33 farmers who are chosen using saturation sampling. Primary and secondary data were collected in November 2017–Mei 2018. The research data are analyzed byincome analysis and multiple linear regression analysis with Cobb-Douglass production function. The results of this research showed that onion farming at first cultivation season and second cultivation season was profitable for farmers in Metro City, R/C value of total cost was about 1.43 and 1.53. Economic of scale of onion farming in Metro City was increasing return to scale,meaningthat there was an increase of the profit caused by an increase of total production.Keywords: economic of scale,income,onion farming


Author(s):  
Diana Rendrarini

Indonesia as a tropical country has two seasons, namely the dry season and the rainy season. Each season changes usually have a significant influence in several regions. Pacitan Regency is an area in East Java, part of which is the coast and mountains. Several roads in Pacitan Regency have damaged conditions, including waterlogging, potholes and bumpy conditions. Some factors that cause damaged road conditions include the influence of temperature, rain, and humidity. In this study data analysis was performed using Multiple Linear Regression analysis with the Stepwise method. Where this research is quantitative and ex-post facto research. The data collection method uses the documentation method, which is collecting secondary data from several related agencies. Based on the results of data analysis using Multiple Linear Regression Analysis with the Stepwise method, it can be concluded that the temperature factor has an influence on road damage, while the rain and humidity factors do not have any effect.


2020 ◽  
Vol 1 (2) ◽  
pp. 42-52
Author(s):  
Hariman Syaleh ◽  
Rohimah Nur Nasution

This research is motivated by many types and brands of helmets offered to consumers in the market. So that each helmet company must create a strategy to maintain and achieve a higher market share. The problem in this study is "How is the influence of price, quality and promotion of the decision to purchase GM brand helmets for STIE HAS Bukittinggi students. The data used are primary and secondary data. The research data was obtained through questionnaires to 68 respondents. The variables used were dependent variables, namely purchasing decision (Y) and independent variables namely price (X1), and promotion (X2). The method of analysis used by the writer in this research is multiple linear regression analysis. The results of multiple linear regression analysis obtained the following equation: Y = 15,070 + 0,222 X1 + 0.782 X2 obtained that prices and promotions have a positive effect on purchasing decisions. The results of the t test and f test are partially and simultaneously have a significant effect on purchasing decisions.


2019 ◽  
Author(s):  
Bramma Kiswanjaya ◽  
Hanna H Bachtiar-Iskandar

Abstract Background The purpose of this study was to investigate the association between the severity of the mandibular inferior cortex (MIC) porosity and the number of remaining teeth in elderly Indonesian people.Materials and methods This cross-sectional study was conducted by measuring secondary data on panoramic digital examinations of patients aged 50 years and older. A total of 428 panoramic radiographs were measured from January 2017 to December 2018. The number of remaining teeth (including the third molars) was evaluated. Mandibular porosity was measured by using panoramic radiographs, according to the MIC classification: normal; mildly to moderately eroded; and severely eroded cortex.Statistical analysis used Data analysis was done using Mann-Whitney nonparametric tests to verify the relationship between the MIC classification and the number of remaining teeth. Multiple linear regression analysis was performed to investigate the relationship between confounding variables.Results A significant correlation was found between MIC classification and the number of remaining teeth on the Mann-Whitney test (P < 0.001). Multiple linear regression analysis showed that MIC classification was significantly associated with the value of the number of remaining teeth after controlling for gender and age (β = -0.37, R2 = 0.22, P < 0.001). Subjects with MIC class 3 were 7.14 times more likely to lose their teeth than subjects with MIC class 1 or class 2.Conclusions Our study demonstrated that there was an association between the severity of mandibular inferior cortex porosity and the number of remaining teeth in elderly Indonesian people.


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