Analysis of the Effect of Cash Turnover on Liquidity at PT. Pekebun Nusantara VIII, Sukabumi Regency, West Java

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Linear Regression ◽  
Correlation Coefficient ◽  
Secondary Data ◽  
Positive Influence ◽  
West Java ◽  
Financial Reports ◽  
A Value ◽  
Ex Post ◽  
Ex Post Facto

Research aims to understand gyrations cash pt .Had provided nusantara viii , liquidity to pt .Had provided nusantara viii , and to know the influence of gyrations cash on the level of liquidity to PT .Perkebunan nusantara VIII sukabumi .The methodology used is the method ex-post facto capital .This research using primary and secondary data obtained from financial reports and non financial from pt .Pekebunan nusantara viii sukabumi .To test hypotheses used linear regression and the correlation with on the spss 15.0 for windows. Based on the results of research shows that there is a positive influence between second match of cash and liquidity pt .Had provided nusantara viii sukabumi .A level of closeness ( correlation ) the second variables strong enough , are r = 0,800 with a value of a correlation coefficient r & gt; 0 it means if cash second match of getting up and liquidity will increase , and vice versa . While from the results of the equation above the results linear regression simple as follows: y = 185,137 + 0,045x means value ( a ) or constant of 185,137 who have the meaning that if cash two zero ( 0 ) or not increased so level of 185,137 liquidity .The score regression ( b ) of 0,045 the show the relation in line that every 1 increase point in cash and two rate rose to 185,137 liquidity

scholarly journals The Effect of Working Capital Turnover on Company Liquidity at PT. Gudamg Garam, Tbk (Case study on the Indonesian stock exchange) (2007 – 2011

2021 ◽  
Author(s):  
endang naryono
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Positive Influence ◽  
Primary Data ◽  
Working Capital ◽  
Financial Reports ◽  
Ex Post ◽  
Ex Post Facto

This study aims to determine the working capital turnover of PT Gudang Garam, the development of the company's performance at PT Gudang Garam, and to determine the effect of working capital turnover on the company's performance at PT Gudang Garam, Tbk. The research method used is the ex-post facto method. This study uses primary data and secondary data obtained from financial and non-financial reports from PT Gudang Garam. To test the hypothesis, simple regression was used. Based on the results of the analysis, it shows that there is a positive influence between working capital turnover at PT Gudang Garam. The level of closeness of the relationship (correlation) of the two variables is quite strong, namely r = 0.752 with a correlation coefficient value of r > 0. The level of influence achieved is 56.55%, and the remaining 43.45% is influenced by other factors. Meanwhile, by testing the hypothesis by using the t-test, the t-count value = 5.947 and the t-table value = 0.997. Based on the t-count value, the T-count value is greater than T-table H0 is in the rejection area. The results of simple linear regression analysis that every 1X (times) increase in working capital turnover, the company's performance will increase by 7.462%.

Effect of Working Capital Turnover on Operating Profit on PT. Holcim Indonesia, Tbk

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Secondary Data ◽  
Positive Influence ◽  
Coefficient Of Determination ◽  
Positive Sign ◽  
Working Capital ◽  
Operating Income ◽  
Operating Profit ◽  
Ex Post ◽  
Ex Post Facto ◽  
Positive Meaning

This research is about the Effect of Working Capital Turnover on Operating Profit at PT. Holcim Indonesia, Tbk for a period of 6 years, so the samples were taken in the form of financial statement data from 2014 - 2019 using financial report data on the Company's Working Capital Turnover and Operating Profit. In this study the researchers used the theory of Sarwono (2005: 95), this research aims to determine the significant and positive influence between Working Capital Turnover and Operating Profit at PT. Holcim Indonesia Tbk.The method used in this research is ex post facto by taking secondary data from PT. Holcim Indonesia Tbk period 2014 - 2019 and the analysis of the influence using regression analysis, correlation, coefficient of determination and hypothesis testing using t test. The results of this study show a correlation value (r) of 0.543 or 29.48%, this means that the influence of Working Capital Turnover on operating income is quite strong and the nature of the relationship is positive, meaning that if the value of Working Capital Turnover increases, resulting in operating profit will increase. The regression equation for Working Capital Turnover towards Operating Profit is if the working capital turnover is 0 X (times), - the magnitude of the Company's operating profit. 55.969%, which means that if the working capital turnover is 0 X (times / no turnover), - the operating profit at the company is 55.969%%, and the regression coefficient x is 15.185% indicating that each increase in Working Capital 1X (times), it will increase the Company's operating profit by 55.969%, - (due to a positive sign).

Effect of Application of Principles of Good Corporate Governance Corporate Financial Performance Against At PT.Duta Cendana Mobilindo Cianjur

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Financial Performance ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Positive Influence ◽  
Primary Data ◽  
Corporate Financial Performance ◽  
Good Corporate Governance ◽  
Ex Post

This research to determine the application of GCG PT.Duta Cendana Mobilindo , development of the company 's financial performance on a PT.Duta Cendana Mobilindo, and to determine the effect of GCG Implementation of the company's financial performance on a PT.Duta Cendana Mobilindo.The method used is the method of ex - post facto . This study uses primary data and secondary data obtained from the financial and non-financial statements of the PT.Duta Cendana Mobilindo . To test the hypothesis used linear regression and correlation Based on the results of the study showed that there is positive between GCG Implementation on the PT.Duta Cendana Mobilindo. The level of closeness of relationship ( correlation ) between the two variables is strong enough , ie r = 0.675 with a correlation coefficient of r > 0 means if GCG Implementation increasing the company's financial performance will increase , and vice versa . The degree of influence is achieved by 45.56 % , and the remaining 54.44 % is influenced by other factors . Meanwhile, through hypothesis testing using t-test , obtained t value = 3.313 and table value of t = 1.987 . Based on the t value , then the value of t is greater than t table located in the rejection of H0 . Results of simple linear regression analysis 2.395 + 0.366 that each increase of 1 ( one point ) Application of the principle of good corporate governance corporate financial performance will increase by 0.366 % . So it can be concluded that the application of GCG has a strong positive influence on the financial performance of the company PT.Duta Cendana Mobilindo.

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

PENGARUH SIMPANAN, PEMBIAYAAN DAN MODAL TERHADAP LABA PADA BTM WAHANA MENTARI KABUPATEN INDRAGIRI HULU

2018 ◽  
Vol 7 (4) ◽  
pp. 200-208
Author(s):  
Angga Hapsila
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Correlation Coefficient ◽  
Research Study ◽  
Secondary Data ◽  
Process Data ◽  
Strong Ties ◽  
Paper Work

The research was conducted by the writer on BTM Mentari in sub districts rengat - indragiri upstream. District. The research phase lasting three months. This research study is to find savings, influence financing and capital to profit in the district btm mentari Indragiri upstream. This research used secondary data , writer process data by using multiple linear regression the it using spss ( statistic package for social scince ) 24 version to get output to summarizing the research. The research that is simultaneously a conclusion can be drawn is the significant savings, between financing and capital to profit. This can be seen that the f count greater than the f table ( 29,873 > 2,36 ) When viewed from the table a model summary so r which means a correlation coefficient obtained value of 0,984 which means the amount of savings mobilized , the financing of the and capital had strong ties against spider does not permit the .Was in the middle of the value of the coefficients detrminasi as much as 0,968 paper work showing that the amount of savings mobilized , the financing of the and capital affect of the spider that has been accepted by the BTM the spacecraft mentari as much as 96,80 % the remaining of 3,20 % influenced by the fact that of other variables that do not writer you wherever you may be.

scholarly journals Factors Influencing Auditor Independence among Listed Companies in Nigeria: Generalized Method of Moments (GMM) Approach

2017 ◽  
Vol 9 (8) ◽  
pp. 191 ◽  
Author(s):  
Mary Kehinde Salawu
Keyword(s):  
Method Of Moments ◽  
Stock Exchange ◽  
Generalized Method Of Moments ◽  
Secondary Data ◽  
Audit Fees ◽  
Listed Companies ◽  
Positive Influence ◽  
Auditor Independence ◽  
Financial Reports ◽  
Factors Influencing

The study examines the factors influencing auditor independence among listed companies in Nigeria. A sample of 65 firms out of the 194 listed on the Nigerian Stock Exchange (NSE) were purposively selected for analysis, these comprise 14 money deposit banks (financial), 1 mortgage bank and 50 non-financial firms. Secondary data were employed for the study and were sourced from the audited financial reports of sampled companies and fact book of the Nigerian Stock Exchange between the periods of 2006 and 2013. Data were analysed using descriptive statistics and Generalised Method of Moments (GMM). Preliminary tests were carried out such as Sargan test, Arellano-Bond Serial Correlation Test among others. The study revealed that Big4, audit tenure, profitability, leverage and inventory with account receivable had negative significant impact, which can impair auditor independence, while size of the firms and loss had positive influence on auditor independence in Nigeria. Also, the square root of the number of subsidiaries was positively related to auditor independence, but not significant and the total number of subsidiaries had positive influence on auditor independence but not significant. These results implied that the two variables can increase the complexity of the audit and, consequently, a rise in audit fees expect in their presence. This will in turn reduce auditor independence. The study therefore recommended that joint audit be adopted and audited tenure be reviewed. The findings of the study would enable management, regulators, investors and other stock market participants to play their unique and important roles in enhancing auditor independence in Nigeria.

scholarly journals HUBUNGAN TINGKAT PEMAHAMAN KARAKTERISTIK MORFOLOGI HEWAN DENGAN KEMAMPUAN MENGHAFAL NAMA LATIN HEWAN PADA SISWA KELAS X IPA SMA NEGERI 3 JEMBER

EDUSAINS ◽  
2020 ◽  
Vol 12 (1) ◽  
pp. 20-29
Author(s):  
M Ubaidilah Hasan ◽  
Ira Nurmawati
Keyword(s):  
Correlation Coefficient ◽  
Morphological Characteristics ◽  
Quantitative Approach ◽  
Ex Post ◽  
Ex Post Facto ◽  
Kendall Correlation ◽  
Level Of Understanding ◽  
Relationship Of ◽  
The Relationship ◽  
Morphology Characteristics

THE RELATIONSHIP OF STUDENTS' UNDERSTANDING LEVEL OF ANIMAL MORPHOLOGY CHARACTERISTICS WITH THE ABILITY TO MEMORIZE ANIMAL LATIN NAMES IN GRADE 10 IPAAbstractAnimal taxonomy subjects often use animal's Latin names. Many students think that this subject is annoying because it is dominated by memorizing animal's Latin names, even though memorizing becomes a prerequisite for understanding. Meanwhile, most of the language materials memorized need an understanding before the memorizing process. This study aimed to find a relationship between the level of students' understanding of an animal's morphological characteristics and the ability to memorize animal's Latin names at the Xth grade of IPA students in SMAN 3 Jember. This study used a quantitative approach with a type of ex post facto. The test obtained the data. Then it was descriptively and inferentially analyzed by Kendall correlation. This research indicated that 56 students who answered test of the level of understanding animal's morphological characteristics and the ability to memorize animal's Latin names resulted in a correlation coefficient of score 0.673, and significance 0,000 < 0.05. Therefore, if the level of students’ understanding of an animal's morphological characteristics increased, the ability to memorize animal's Latin names at the Xth grade of IPA students in SMAN 3 Jember also increased, conversely. AbstrakNama latin hewan sering digunakan dalam materi taksonomi hewan. Banyak siswa beranggapan bahwa materi tersebut membosankan karena didominasi oleh menghafal nama latin hewan, padahal menghafal menjadi prasyarat pemahaman. Sementara itu, sebagian besar materi bahasa yang dihafal membutuhkan pemahaman sebelum proses menghafal berlangsung. Tujuan penelitian ini ialah mengetahui hubungan tingkat pemahaman karakteristik morfologi hewan dengan kemampuan menghafal nama latin hewan pada siswa kelas X IPA SMA Negeri 3 Jember. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis eks post facto. Data didapatkan menggunakan instrumen tes. Kemudian dianalisis secara deskriptif dan inferensial menggunakan korelasi Kendall. Penelitian ini menunjukkan bahwa dari 56 siswa yang menjawab tes tingkat pemahaman karakteristik morfologi hewan dan kemampuan menghafal nama latin hewan menghasilkan koefisien korelasi 0,673 dan signifikansi 0,000 < 0,05. Dengan demikian, jika tingkat pemahaman karakteristik morfologi hewan meningkat, kemampuan menghafal nama latin hewan pada siswa kelas X IPA SMA Negeri 3 Jember juga meningkat, begitupula sebaliknya. 

scholarly journals Optimizing Return on Assets through Investment in Property, Plant and Equipment: Evidence from Listed Nigerian Manufacturing Companies

2020 ◽  
Vol 4 (10) ◽  
pp. 50-57
Keyword(s):  
Portfolio Management ◽  
Stock Exchange ◽  
Secondary Data ◽  
Growth Options ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Correlational Research ◽  
Ex Post ◽  
Ex Post Facto ◽  
Level Of Significance

This study examined the extent to which investment in property, plant & equipment (PPE) made by listed manufacturing companies in Nigeria relate with the return on assets (ROA). The non-usage of composite appraisal techniques, other than traditional budgeting techniques was seen as a major problem of investment decisions on PPE. The study adopted the quantitative panel methodology of the ex post facto and correlational research design. Secondary data were extracted from the fact books of the Nigerian Stock Exchange for the period, 2013 – 2018. The number of manufacturing companies listed in the Stock Exchange during this period was 83, which was also taken as the population of the study. The sample used in the study was 69. Three hypotheses were tested at 0.05 level of significance. Multiple and simple regression analyses were used on the data collected, to find the relationship between the independent and dependent variables. The hypotheses tested indicated in the findings that property, plant and equipment had a significant relationship with return on assets of listed manufacturing firms in Nigeria when there is a joint relationship between variables of property, plant & equipment (PPE) and return on asset (ROA). Based on the findings and conclusion, it was recommended that management of manufacturing companies should ensure a holistic use of all techniques, exploring the real and growth options analyses as well as portfolio management techniques involving productive non-current assets, to earn the benefit of return on assets invested.

scholarly journals Use of Kahoot media and variations of questions on learning achievement with motivation as moderation

2021 ◽  
Vol 1 (1) ◽  
pp. 16-27
Author(s):  
Bila Anggraini ◽  
Nurdin Nurdin ◽  
Pujiati Pujiati
Keyword(s):  
Social Sciences ◽  
Linear Regression ◽  
Learning Motivation ◽  
Learning Achievement ◽  
Verification Method ◽  
Ex Post ◽  
Regression Test ◽  
Ex Post Facto ◽  
Tenth Grade ◽  
Academic Year

This study aims to determine whether there is an influence of the use of Kahoot and the variation of questions on learning achievement with motivation as a moderator. The populations were the tenth-grade students of social sciences at SMA Negeri 1 Sumberejo in the 2019/2020 academic year, with a sample of 81 students determined using a Cochran formula. The study adopted a descriptive verification method with ex-post facto and survey approaches. The collected data were analysed using a linear regression test with path analysis. The results indicate that there is an influence of the use of Kahoot media, the variation of questions, and learning motivation on the economic learning achievement among the tenth-grade students of social sciences at SMA Negeri 1 Sumberejo in the academic year of 2019/2020.

scholarly journals Kinerja Balai Penyuluhan Pertanian (BPP) dan Dampaknya pada Perilaku Petani Padi di Sulawesi Selatan

2015 ◽  
Vol 8 (2) ◽  
Author(s):  
Muh Hatta Jamil ◽  
Amri Jahi ◽  
Darwis S Gani ◽  
Ma'mun Sarma ◽  
I Gusti Putu Purnaba
Keyword(s):  
Human Resources ◽  
Correlation Coefficient ◽  
Structural Equation ◽  
Equation Modeling ◽  
Action Program ◽  
South Sulawesi ◽  
Ex Post ◽  
Ex Post Facto ◽  
Farmer Behavior ◽  
Adaptation Action

<p>This research was aimed to know factors related to the action programs as a representation of BPP performance and relationship between factors that potentially increase BPP performance and their impacts to the behavioral changes of ricefield farmers in South Sulawesi. Population of this research were all BPP located in 15 districts (regencies) in South Sulawesi (176 sub-districts/150 BPP). Determination of samples used Slovin method, number of samples was 109 BPP located within 109 sub-districts. Research design was done based on the ex post facto with method design of survey and interviews using questionnaires. Design of data analysis used approach of Structural Equation Modeling (SEM) model applying LISREL program. Results of the research showed that variables of BPP development, BPP management, human resources, guided farmers, BPP resources, and BPP adaptation were significantly influencing the action programs as BPP representative performances with correlation coefficient (R2) was 0.72, the remaining 28 percent was affected by other factors outside of the study. Those factors directly influenced each others both insignificant and significant at α = 0.05. Besides that, they also indirectly influenced farmer behavior as much as 0.78 unit. The influence of action program as representation of BPP performances to the farmer behavior was indicated by correlation coefficient (R2) of 0.61, the remaining 39 percent was influenced by other variables outside of the study. Strategic implication of this research become important to the farmer behaviors, and to the development of BPP performances through action programs to a better direction by considering BPP development, BPP management, human resources, guided farmers, BPP resources and BPP adaptation.</p><p>Keywords : Performances, development, management, resources, adaptation, action program, farmer behavior, BPP</p>

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