scholarly journals The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX From 2017-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 30-38
Author(s):  
Heliani Lismana ◽  
◽  
Risma Yulianti ◽  
Vina Herdina ◽  
Fitri Mareta ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounts Receivable ◽  
Inventory Costs ◽  
Inventory Turnover ◽  
Company Sector

The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting and selling coal, minerals, metals and natural gas. This research was conducted with the aim to determine whether ROA is affected by cash turnover, accounts receivable turnover and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover have no effect on ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable and low sales so that inventory turnover is slow and inventory costs are higher.

scholarly journals Pengaruh Perputaran Kas, Modal Kerja dan Perputaran Piutang terhadap Likuiditas (Current Ratio) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

2021 ◽  
Vol 13 (2) ◽  
pp. 94-106
Author(s):  
Henny Indriani Susantri Manullang ◽  
Enda Noviyanti Simorangkir ◽  
Desy Octavia ◽  
Dessy Kristy Parapat ◽  
Winarti Halawa ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Working Capital ◽  
Current Ratio ◽  
Accounts Receivable

This study aims to examine the effect of cash turnover, working capital and accounts receivable turnover towards liquidity (current ratio) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period both simultaneously and partially and to find out which variables are free, and which has a significant effect on liquidity in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study - 24 Consumer Goods companies - was defined through purposive sampling method in the Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period as well as predetermined criteria. The research applied analytical method of multiple linear regression analysis with SPSS 22 tools. The results of the hypothesis testing of the T-test show that cash turnover variables have an effect on significant liquidity while working capital and receivable turnover variables do not affect the liquidity in Consumer Goods companies in Indonesia stock exchange.Keywords : cash turnover, working capital, accounts receivable turnover, liquidity, current ratio

scholarly journals PENGARUH DANA PIHAK KETIGA DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN PERIODE 2010-2019

2021 ◽  
Vol 10 (2) ◽  
pp. 196-213
Author(s):  
Farida Citra Dewi ◽  
Heikal Muhammad Zakaria
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Analysis Method ◽  
Return On Assets

This study aims to determine the Effect of Third Party Funds and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research was conducted at SOE Banks listed on the Indonesia Stock Exchange Period 2010-2019. This study uses multiple linear regression analysis method with a total sampling method. The results showed that: Third Party Funds had a positive and significant effect on Return on Assets (ROA). Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA). Simultaneous Third Party Funds and Loan to Deposit Ratio (LDR) have a significant effect on Return on Assets (ROA).

scholarly journals PENGARUH ROA, CAR, NPL, LDR, BOPO TERHADAP NILAI PERUSAHAAN BANK UMUM

2017 ◽  
Vol 5 (1) ◽  
pp. 14
Author(s):  
Sundus Nur Halimah ◽  
Euis Komariah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Determine Effect

This study aims to determine Effect of ROA, CAR, NPL, LDR, and BOPO partially and simultaneously on Firm Value. Samples were Commercial Bank Go Public is listed on the Indonesia Stock Exchange from 2011 to 2015 by using purposive sampling method. There are 25 Commercial Banks that qualify as research samples. The method of analysis in this research is multiple linear regression analysis. The results of this study show that ROA, CAR, and LDR significant effect on Firm Value, NPL and BOPO no significant effect on Firm Value. Simultaneously these variables significant effect on Firm Value.

scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DAN RETURN SAHAM

2020 ◽  
Vol 9 (2) ◽  
pp. 150-159
Author(s):  
Ryan Ryangga ◽  
Yuli Chomsatu S ◽  
Suhendro Suhendro
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Returns ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis

This study aims to examine the effect of profitability on firm value and stock returns, liquidity on firm value and stock returns, and firm size on firm value and stock returns. This research uses data from 4 automotive companies. and components listed on the Indonesia Stock Exchange during the period 2009 to 2018 using multiple linear regression analysis. The sampling technique was using purposive sampling method. The results showed that profitability using ROA and firm size has an effect on firm value. Profitability with ROA and ROE proxies has an effect on stock returns. ROE and liquidity have no effect on firm value. Liquidity and firm size have no effect on stock returns.

scholarly journals ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 6 (1) ◽  
pp. 57
Author(s):  
Olifia Tala ◽  
Herman Karamoy
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Basic Industry ◽  
Industry Sectors

This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Exchange from 2012 to 2015. 14 companies in chemical and basic industry sectors manufacturing companies category was used as sample, conducted by using purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS version 24. The results showed that profitability affects significantly, and leverage have no significant effects on earnings management.  Keywords: Profitability, Leverage, Earnings Management.

scholarly journals Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange

2021 ◽  
Vol 23 (1) ◽  
pp. 41-50
Author(s):  
Rohana Dita Safitri ◽  
Ni Nyoman Alit Triani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Company Size ◽  
Audit Opinion

The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay. The sampling method used was purposive sampling on companies in the trade, service, and investment sectors for the period 2013-2018 and produced 447 data. The research data were analyzed using multiple linear regression analysis. The results of data analysis show that company size and audit opinion affect audit delay meanwhile, the complexity of company operations, audit tenure, KAP specialization does not affect audit delay.

scholarly journals PENGARUH UKURAN, PERTUMBUHAN DAN RISIKO PERUSAHAAN TERHADAP NILAI PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (2) ◽  
pp. 607
Author(s):  
Atika Putri ◽  
Abid Djazuli ◽  
Choiriyah Riyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analytical Tool ◽  
Size Growth

This study aimed to determine the effect of companies’ size, growth and risk on the value of companies incorporated in the LQ 45 index on the Indonesia stock exchange. The type of research used in this study is associative. The population used in this study was 68 companies. Sample which was selected based on the Purposive Sampling method was 22 companies. The analytical tool used in this study was the classic assumption test, multiple linear regression analysis, and hypothesis testing using the F test (simultaneous) and the T test (partially) with a significant level of 5%. The results of this study indicated that there was an effect of companies’ size, growth, and risk together on the value of companies incorporated in the LQ 45 index on the Indonesian stock exchange. While partially, the size and risk variables had a negative and significant effect on the value of companies incorporated in the LQ 45 index on the Indonesia stock exchange. While growth had a negative and insignificant effect on the value of companies incorporated in the LQ 45 index on the Indonesian stock exchange.

scholarly journals Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan dan Rasio Utang terhadap Ekuitas Terhadap Pengembalian Aset Perusahaan Plastik dan Kemasan Yang Terdaftar di Bursa Efek Indonesia Periode 2010-2017

2019 ◽  
Vol 30 (1) ◽  
Author(s):  
Mimelientesa Irman ◽  
Abel Iswara
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Return On Assets ◽  
Inventory Turnover ◽  
Positive Effect

The purpose of this study was to analyze the positive effect of Cash Turnover, Receivables Turnover, Inventory Turnover and Debt to Equtity Ratio influence to the profitability of the Plastics & Packaging companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2017 periods. The sample are 9 companies which have been selected by using purposive sampling. The financial statement data has been obtained from the Indonesia Stock Exchange (IDX). The analyze using multiple linear regression analysis with the applicatin instrument of SPSS 19.0. Results showed that simultaneous Cash Turnover, Receivables Turnover, Inventory Turnover and Debt to Equtity Ratio have effects toward Return On Assets. While partialt, it was only Debt to Equtity Ratio have effect on Return On Assets. Cash Turnover, Receivables Turnover and Inventory Turnover didn’t have effect on Return On Assets.

scholarly journals PENGARUH CURRENT RATIO DAN QUICK RATIO TERHADAP PERUBAHAN LABA PADA PT. AKASHA WIRA INTERNASIONAL TBK

2021 ◽  
Vol 6 (1) ◽  
pp. 68-78
Author(s):  
Anti Febi Insan ◽  
Ita Purnama
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Current Ratio ◽  
Analysis Techniques

This study aims to determine the effect of liquidity ratios on changes in earnings at PT Akasha Wira Internasional Tbk listed on the Indonesian stock exchange (BEI). In this study, the company's liquidity ratio is measured by the Curren ratio and the Quick Ratio. The population in this study is the company PT. Akasha Wira Internasional Tbk which was listed on the Indonesia Stock Exchange during the 2006-2019 period. The sample of this study was used 10 years starting from 2010-2019 taken using purposive sampling method. data analysis used to test the hypothesis is to use multiple linear regression analysis techniques. From the research results, it was found that the results of the t test partially Current Ratio had no effect on changes in earnings as evidenced by a significant value of 0.678> 0.05, while the significant value of the Quick Ratio was 0.222> 0.05. This proves that the current ratio and quick ratio have no significant effect on changes in earnings. it can be concluded that the current ratio and quick ratio simultaneously do not have a significant effect on changes in earnings. The results of this study are in line with Gunawan and Wahyuni ??(2013). Keywords: Current Ratio, Quick Ratio, Profit Changes

scholarly journals Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi

2019 ◽  
pp. 567
Author(s):  
Ni Komang Yulan Surmadewi ◽  
I Dewa Gede Dharma Saputra
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Pharmaceutical Companies ◽  
Analysis Technique ◽  
Period Data

The purpose of this study is to analyze the effect of liquidity, leverage, and profitability on the value of the company on pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2017. The population of this research is pharmaceutical companies listed on the Indonesia Stock Exchange during the 2014-2017 period. Data collected by purposive sampling method, obtained as many as 9 companies that became research samples with a period of four years to obtain 36 research samples. The data analysis technique uses multiple linear regression analysis. Based on the results of the analysis it was found that the variable liquidity did not affect the value of the company. While the leverage and profitability variables significantly influence the value of the company. This shows the higher leverage and the higher the profitability, the higher the value of the company obtained.

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