scholarly journals PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
Author(s):  
Tan Kim Hek
Keyword(s):  
Regression Models ◽  
Stock Exchange ◽  
Test Equipment ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Dependent Variables ◽  
Inventory Turnover ◽  
Test Result

The purpose of the study was to determine whether the cash turnover, receivable turnover, and inventory turnover affect the profitability at the trade companies listed in Indonesia Stock Exchange partially and simultaneously. The independent variables were examined in this study is the cash turnover, receivable turnover, and inventory turnover. While the dependent variables is profitability. Sampling was done by purposive sampling. This research test equipment using linesar regression models. Conclusion from the study is the simultaneous cash turnover, receivable turnover, and inventory turnover significantly influence profitability. Partially, variable cash turnover and inventory turnover effect on profitability. While the receivable turnover does not significantly influence profitability. Determination test result showed that the cash turnover, receivable turnover, and inventory turnover isonly able to explain the profitability while the remaining 41,7% is influenced by other variables that are not discussed in this study.

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

2021 ◽  
Vol 5 (2) ◽  
pp. 781
Author(s):  
Sugiyarmasto Sugiyarmasto ◽  
Erlina Setyaningrum
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Sales Growth ◽  
Analysis Method ◽  
Independent Variables ◽  
Dependent Variables ◽  
Regression Test ◽  
Inventory Turnover ◽  
Relationship Of ◽  
The Relationship

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

PENGARUH TINGKAT KESEHATAN BANK TERHADAP PERTUMBUHAN LABA PADA MASA MENDATANG YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Tan Kim Hek
Keyword(s):  
Logistic Regression ◽  
Regression Models ◽  
Stock Exchange ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Logistic Regression Models ◽  
Going Concern ◽  
Test Result

This study is purposed wheather simultaneously or partially variable profitability ration, bank rupty prediction and sales growth of the going concern audit opinion on the consumption sector manufacturing companies listed Indonesia stock exchange. This study used a purposive sampling in method. This research test equipment using logistic regression models. The conclusion that can be drawn from the test result, which is only partially bank crupty predicton variables that significantly influence the going concern audit opinion while the ratio of profitability and sales growth does not significantly influence the going concern audit opinion

scholarly journals Pengaruh Mekanisme Tata Kelola Perusahaan dan Kinerja Keuangan Terhadap Kemungkinan Kebangkrutan pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 2 (3) ◽  
pp. 707
Author(s):  
Genna Surayal ◽  
Khairina Natsir
Keyword(s):  
Stock Exchange ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Dependent Variables ◽  
Food And Beverage ◽  
Corporate Governance Mechanism ◽  
The Impact ◽  
Positive Effect

This study examines the impact of Corporate Governance Mechanism and Financial Performance to the possible of bankruptcy. The type of research that is used is causal research ­— a research that is done to find a definitive causal relationship or to find the cause of one or more problems. This study is consisted by three independent variables and one dependent variables which the independent variables being managerial ownership and the proportion of independent board of commissioner and liquidity, with possible of bankruptcy as the dependent variable. The sample in this study are 17 manufacturing company sub sector food and beverage which listed on the Indonesia Stock Exchange from 2014 until 2018 who selected through purposive sampling method. The result of this study are managerial ownership has no significant effect on possible bankruptcy, proportion of independent board commissioner has a significant positive effect on possible bankruptcy, and liquidity has no significant effect on possible bankruptcy.Penelitian ini bertujuan untuk menganalisis pengaruh Mekanisme Tata Kelola Perusahaan dan Kinerja Keuangan terhadap Kemungkinan Kebangkrutan. Tipe penelitian yang digunakan merupakan penelitian kausal — penelitian yang dilakukan untuk menemukan hubungan sebab dan akibat yang definitif atau menemukan penyebab dari satu atau lebih masalah. Penelitian ini terdiri dari tiga variabel independen dan satu variabel dependen, yaitu kepemilikan manajerial, proporsi dewan komisaris independen, dan likuiditas sebagai variabel independen, dengan kemungkinan kebangkrutan sebagai variabel dependen. Sampel dari penelitian ini adalah 17 perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari 2014 hingga 2018 yang ditentukan menggunakan metode purposive sampling. Hasil dari penelitian ini adalah kepemilikan manajerial tidak berpengaruh secara signifikan terhadap kemungkinan kebangkrutan, proporsi dewan komisaris independen memiliki pengaruh positif yang signifikan terhadap kemungkinan kebangkrutan, dan likuiditas tidak berpengaruh secara signifikan terhadap kemungkinan kebangkrutan. 

Relationships Between GIS Environmental Features and Adolescent Male Physical Activity: GIS Coding Differences

2006 ◽  
Vol 3 (2) ◽  
pp. 230-242 ◽  
Author(s):  
Russell Jago ◽  
Tom Baranowski ◽  
Michael Harris
Keyword(s):  
Physical Activity ◽  
Environmental Variables ◽  
Regression Models ◽  
Adolescent Male ◽  
Grocery Stores ◽  
Activity Levels ◽  
Independent Variables ◽  
Environmental Features ◽  
Gis Data ◽  
Dependent Variables

Background:It is not clear if relationships between GIS obtained environmental features and physical activity differ according to the method used to code GIS data.Methods:Physical activity levels of 210 Boy Scouts were measured by accelerometer. Numbers of parks, trails, gymnasia, bus stops, grocery stores, and restaurants within the commonly used 400 m and 1-mile (1609.3 m) buffers of subject residences and distance to the nearest feature were calculated. Residential density, connectivity, and crime rate were calculated. Regression models with minutes of sedentary, light, or moderate-to-vigorous activity as dependent variables and environmental and demographics as independent variables were run with backward deletion of environmental variables.Results:Park, crime, and gym variables were associated with physical activity, but relationships varied according to whether a 400 m, 1 mile, or nearest criteria was used.Conclusion:Environmental variables were associated with the physical activity of adolescent males, but the association was method dependent.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN TELEKOMUNIKASI DI INDONESIA

2011 ◽  
Vol 1 (2) ◽  
pp. 83
Author(s):  
Jantu Sukmaningtyas ◽  
Salamatun Asakdiyah
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Telecommunications Industry ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Operating Leverage

The purpose of this thesis is to analyze factors that influence capital structure at telecommunications industry in Indonesia. In this research, dependent variable is capital structure and the independent variables are the operating leverage, taxes, and firm size.The samples are 5 companies, its take by purposive sampling method: taking the sample with specific criteria, that is the companies which listed on the Indonesia Stock Exchange during the period from 2005 to 2009. The operating leverage has a positive and significant influence to capital structure, tax has a negative and significant impact to capital structure, but the variable firm size has no effect to capital structure.

scholarly journals PENGARUH DEBT TO EQUITY RATIO DAN RETURN ON ASSETS TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Ayu Puspitaningtyas, SE., MM.
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Price ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Return On Assets ◽  
Independent Variables ◽  
Equity Ratio ◽  
Test Result

<em>This study aims to determine the effect of debt to equity ratio and return on assets of stock price on food and beverages sector in Indonesia Stock Exchange. This study used secondary data, with samples 9 food &amp; beverages companies in Indonesia Stock Exchange during the study period 2016-2018. Independent variables in this study are debt to equity ratio and return on assets. This study used purposive sampling technique. The method of data analysis used multiple regression analysis. Based on results of the study, only debt to equity ratio have no significant effect on stock price. Meanwhile, the F test result shows that Debt to Equity Ratio and Return on Assets jointly have  effect on stock price.</em>

scholarly journals Hubungan Book Tax Difference Terhadap Tax Avoidance dengan Manajemen Laba sebagai Variabel Moderasi

2020 ◽  
Vol 7 (02) ◽  
pp. 203-218
Author(s):  
Dimas Prihandana Jati ◽  
Etty Murwaningsari
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Total Sample ◽  
Jel Classification ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Negative Effect ◽  
Deferred Tax

ABSTRACT        This research was conducted with the aim to examine the relationship between book tax with the tax avoidance. This study seeks to examine the items in the financial statements which are a proxy of the book tax difference that is closely related to the existence of indications of tax avoidance by the company. This study also uses moderation variables in the form of earnings management and control variables namely company size, leverage, profitability and operational cash flow. The sample selection is done by purposive sampling method with a total sample of 49 companies listed on the Indonesia Stock Exchange (BEI) in the time span between 2016 - 2018. Test results from this study indicate that fixed assets and intangible assets didn’t have an effect towards tax avoidance. Sales growth have a positive effect on tax avoidance. Meanwhile deferred tax expense are known to have a negative effect on tax avoidance. The results of moderation of earnings management variables on 4 (four) independent variables in this study indicate that there is no significant probability value for the moderation of the four independent variables. ABSTRAK         Penelitian ini dilakukan dengan tujuan untuk menguji hubungan antara book tax dengan tax avoidance. Penelitian ini berupaya untuk menguji item-item dalam laporan keuangan yang merupakan proksi dari book tax difference yang berkaitan erat dengan adanya indikasi penghindaran pajak oleh perusahaan. Penelitian ini juga menggunakan variabel moderasi berupa variabel manajemen laba dan kontrol yaitu ukuran perusahaan, leverage, profitabilitas dan arus kas operasional. Pemilihan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel 49 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam rentang waktu antara tahun 2016 - 2018. Hasil penelitian ini menunjukkan bahwa aset tetap dan aset tidak berwujud tidak berpengaruh terhadap penghindaran pajak. Pertumbuhan penjualan berpengaruh positif terhadap penghindaran pajak. Sedangkan beban pajak tangguhan diketahui berpengaruh negatif terhadap penghindaran pajak. Hasil moderasi variabel manajemen laba pada 4 (empat) variabel independen dalam penelitian ini menunjukkan bahwa tidak adanya nilai probabilitas variabel yang signifikan untuk moderasi keempat variabel independen tersebut. JEL Classification : H26, M41

scholarly journals Pengaruh Rotasi Audit, Spesialisasi Industri KAP, dan Client Importance Terhadap Kualitas Audit (Studi dengan Pendekatan Earning Surprise Benchmark)

2018 ◽  
Vol 6 (1) ◽  
pp. 1159
Author(s):  
Maya Febrianti Suciana ◽  
Mia Angelina Setiawan
Keyword(s):  
Logistic Regression ◽  
Data Analysis ◽  
Audit Quality ◽  
Stock Exchange ◽  
The Other ◽  
Manufacturing Companies ◽  
Audit Firm ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Firm Specialization

This research was aimed to examine empirically the effect of several factors to audit quality. These factors are Audit Rotation, Audit Firm Specialization and Client Importance. The population that will be used in this research are company listed in Indonesia Stock Exchange. This study uses sampel of 85 manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. In this study, audit quality is measured by earning surprise benchmark. The method used was purposive sampling. The method of data analysis in this study use logistic regression with SPPS version 23. The results of this prove that (1) audit rotation is not proven to have an impact on audit quality, where sig value 0,915 > 𝛼 0,05 which means H1 is rejected (2) audit firm specialization is proven to have an impact on audit quality, where sig value 0,04 < 𝛼 0,05 which means H2 is accepted (3) client importance is not proven to have an impact on audit quality, where sig value 0,809 > 𝛼 0,05 which means H3 is rejected. The amount of Adjusted R is 0.036 gives the sense that rate is 3,6% of level audit quality can be explained by independent variables while 96.4% can be explained by the other independent variabels that are not tested in this study.Keywords: Audit Rotation, Audit Firm Specialization, Client Importance, Audit Quality

scholarly journals PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA CONSUMER GOODS SECTOR

2021 ◽  
Vol 29 (1) ◽  
pp. 43-56
Author(s):  
Prafidhya Dwi Yulianto ◽  
Lilik Ambarwati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Goods ◽  
Annual Report ◽  
T Test ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Regression Methods ◽  
Inventory Turnover ◽  
Independent Variable

The purpose of this research is to know the influence of Working CapitalManagement on Profitabilty in Consumers Goods listed on the Bursa EfekIndonesia (BEI) aims to analyze the influence of woring capital in the from of:Cash Turnover, Account Receivable Turnover, and Inventory Turnover toProfitability (Return On Asset) at Consumers Goods Sector. This research methoduses multiple linear regression analysys with the help of SPSS 23.00 softwarewhich is used to see the inflyence between the independent variables in the fromCash Turnover, Account Recevaible Turnover, and Inventory Turnover to ReturnOn Asset (ROA)). The sample of this research is 31 consumer goods sector in2015-2018, so there are 124 annual report obtained through purposive sampling,then analyzed using multiple linear regression methods. The result showed thadbased on the F test, the independent variable had an effect on the ROA, it isindicated of 6.765 and significance of 0.000, overall the independent variable wasable to eaplain the effect 59,60%. While based on the partial t test, shows that thevariable Cash Turnover, Account Recevaible Turnover, and Inventory Turnoverhas a positive and siginificant effect on Profitability.

scholarly journals PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA SAHAM PERUSAHAAN INDEKS LQ45

2017 ◽  
Vol 13 (2) ◽  
pp. 882
Author(s):  
Heni Safitri ◽  
Maudya Prinanda Dwi Utami
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Working Capital ◽  
Purposive Sampling ◽  
Inventory Turnover ◽  
Turn Over

ABSTRAKPenelitian ini dilakukan pada perusahaan Indeks LQ45 yang terdaftar di Bursa Efek Indonesia periode 2013-2016 yang berjumlah 45 perusahaan. Jumlah sampel yang diambil sebanyak 27 perusahaan. Penentuan jumlah sampel dalam penelitian ini menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda.Hasil penelitian menunjukkan bahwa variabel perputaran modal kerja, perputaran kas, perputaran piutang, dan perputaran persediaan berpengaruh positif dan signifikan secara simultan terhadap profitabilitas pada perusahaan yang terdaftar di Indeks LQ45 dengan nilai F hitung sebesar 38,781 serta memiliki nilai signifikansi (sig.) sebesar 0,000 yang lebih kecil dari 0,05.Kata Kunci : perputaran modal kerja, perputaran kas, perputaran piutang, perputaran ABSTRACTThis site of the research used is the LQ45 index companies listed on the Indonesia Stock Exchange during the period 2013-2016 consisting of 45 companies. The total sample was 27 companies which are determined by purposive sampling method. Technique of data analysis used is multiple linear regression. The result of the research showed the variables of working capital turnover, cash flow, receivable turnover, and inventory turnover have a positive and significant effect simultaneously toward the profitability of the companies listed on LQ45 index with F value of 38,781 and a significant value (sig.) of 0,000 which is smaller than 0,05.Keywords: working capital turnover, cash flow, receivable turn over, inventory turnover, profitability.

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