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

2020 ◽  
Author(s):  
endang naryono

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).

2021 ◽  
Author(s):  
endang naryono

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%.


2020 ◽  
Author(s):  
endang naryono

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


2019 ◽  
Vol 7 (12) ◽  
pp. 50-69
Author(s):  
Godwin Oghenekohwo Akparhuere ◽  
Duru Nwakaego Anastesia ◽  
Ogbu Moses

The efficiency of asset management for various reasons has been the focus of companies, managers and investors doing building and construction business in Nigeria. The main objective of this study was to ascertain the effect of asset management efficiency on corporate performance of building and construction companies in Nigeria. To accomplish the main objective three specific objectives were formulated. These include examining the effects of asset turnover, inventory turnover and working capital turnover on profit after tax (proxy for performance). The study adopted the ex-post facto research design and secondary data were collected on the independent and dependent variables for ten (12) years, i.e. 2006-2017. The data were analyzed using simple regression method and it was found that net asset turnover and working capital turnover did not have significant effect on performance of building and construction companies in Nigeria. On the other hand, inventory turnover had significant effect on corporate performance of building and construction companies of Nigeria. It was recommended that management of building and construction companies should among other things adopt modern techniques of asset management that would translate asset turnover to corporate performance.


2019 ◽  
Vol 8 (1) ◽  
pp. 46-58
Author(s):  
Revia Setiani ◽  
Dahmiri Dahmiri ◽  
Sigit Indrawijaya

ABSTRACTThis study aims to analyze the influence of motivation and attitudes of entrepreneurs to the decision of women entrepreneurship in the city of Jambi. The population in this study were women aged 15 years and over with the number 213.096 with 100 respondents. This type of research includes ex post facto research. This research is a correlational descriptive research. Data collection techniques used for primary data obtained from the distribution of questionnaires while for secondary data obtained from various library materials. Analyzer used in this research are, data quality test consist of test of validity and reliability test, multiple linear regression analysis, t test, f test and coefficient of determination test. The overall analysis was calculated using SPSS ver 15 program. The results showed that motivation variable (X1) had a significant effect partially on entrepreneurship decision. As for the entrepreneurial attitude variable (X2) had a significant effect partially on the decision of entrepreneurship. Motivation (X1) and entrepreneurship attitude (X2) had significant effect simultaneously to woman entrepreneurship decision in Jambi city.  Keywords: Motivation, Entrepreneurship Attitude and Entrepreneurship Decision


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.


2013 ◽  
Vol 9 (3) ◽  
pp. 239
Author(s):  
Kapriani Kapriani

The purpose of this study was to determine the effect, cultural, social, personal, psychological and financial products to the customer's decision to use financing at Bank Muamalat in Makassar. Primary and secondary data collection through interviews and questionnaires. Total sample of 100 customers. The results showed that based on multiple linear regression analysis showed that cultural variables (X1), social (X2), personal (X3) and experience (X5) has a positive influence on customer decisions. While the psychological variables (X4) have a negative influence on the decision to use a product financing. Based on the coefficient of determination (R2) financing decisions using the product described by the cultural, social, personal, psychological, and experience of 96.7%. Based on t test results indicate that that the cultural variables (X1), social (X2), psychological (X4) and experience (X5) significantly influence the customer's decision to use a product financing. While the private variable (X3) does not affect the customer's decision to use a product financing. F test indicates that the variable cultural, social, personal, psychological and simultaneously experience a significant influence on  customer decision variables using financing products.Keyword: kebudayaan, sosial, pribadi, psikologis, pengalaman dan keputusan nasabah.


2020 ◽  
Vol 7 (1) ◽  
pp. 11
Author(s):  
Eni Puji Astuti

The main attraction for owners of company shareholders lies in the profitability ratio that shows the results of the management of the company's management of the funds invested. This study aims to determine: The Effect of Working Capital, Liquidity and Solvency on the Profitability of PT. Nippon Indosari Corpindo Tbk, both partially and simultaneously. Descriptive quantitative research methods, the data used are secondary data in the form of financial statements of PT. Nippon Indosari Corpindo Tbk, for a period of 9 years from 20010 - 2018 obtained through the IDX (Indonesia Stock Exchange). The analytical method used is the classic assumption test, multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the analysis results obtained the coefficient of determination (R2) of 0.928 or equal to 92.8%, which means that the contribution made by working capital, liquidity and solvency to profitability reaches 92.8.3% the remaining 7.2% is influenced by other variables which is not researched. Based on the t test partially working capital on profitability there is an effect where tcount -5.847> t table 2.575 and significance value 0.02 <0.05 and partially liquidity on profitability has no effect where tcount 1.846 <t table 2.575 and significance value 0.124> 0.05 and partially solvency to profitability there is the influence of tcount -3.386> ttable 2.575 and significance value 0.02 <0.05 based on the f test simultaneously working capital, liquidity and solvency affect the profitability where Fcount 21.477> Ftable 5.41 with a significant value of 0.003 <0.05


2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Ajeng Epilla Santi Nova

The Effect of Student's Learning Method on Ability to Solve Mathematics Problem of 5th Grade Students at SDN Srondol Wetan 05 Semarang". Essay. Teacher Education Study Program Elementary School Faculty of Education Science University PGRI Semarang. The backgrounds that encourage this research are 1) Lack of student attention towards teachers, students themselves in learning. 2) Lack of students' ability to solve mathematical problems. 3) Lack of interest in learning, students look bored and saturated during learning because learning only uses lecture methods. The problem formulated in this research is Does the influence of student's learning on the ability to solve the problem of building the 5th grade student room of SDN Srondol Wetan 05 Semarang? Objectives to be achieved in this study to determine the effect of student learning on the ability to solve the problems of mathematics students of grade 5 SDN Srondol Wetan 05 Semarang. This type of research is ex post facto research. The research population is 30 students of grade 5 SDN Srondol Wetan 05 Semarang. The data in this research is obtained through observation, documentation, and test. Based on the final analysis that has been done visible from the results of research conducted by current researchers of 30 students classified 12 students visual way of learning, 11 students how to learn auditorial, 7 students kinesthetic way of learning. This is in accordance with the results of a survey by researchers that there are 40% of visual people, 37% of people audiovisual, 23% kinestetik people. The magnitude of the influence of independent variables on the dependent variable obtained coefficient of determination of 0.483 which means the ability to solve mathematical problems explained by way of learning by 48.3%. In addition, the researchers conducted the F-test produced below the average difference between the three ways of learning and the last research to do further test with t-test resulted that between kinesthetic and visual learning methods there are significantly, between kinesthetic and auditorial learning methods existed significant, while between the way the visual and auditorial learning differ significantly. That a different way of learning is a kinesthetic way of learning. Suggestions that writers can convey the author is that students can often practice to solve problems solving mathematical problems, so for students to be a normal thing is no longer a difficult thing.


2020 ◽  
Vol 2 (2) ◽  
pp. 102
Author(s):  
Siti Nur Humairah Halim ◽  
Rahma Rahma

This study aims to study the influence of learning environment, learning motivation and learning independence of the learning outcomes of students of class XI IPA SMAN 9 Pangkep. This type of research is ex-post facto research. The sample in this study was class XI IPA 1 and XI IPA 2 with a total of 69 students. The results showed that the partial way is positive and significant influence of learning environment on the learning outcomes about 14%, positive and significant influence learning motivation towards the mathematics learning outcomes about 34% and learning independence had a positive effect and significant to the learning outcomes about 32%. Meanwhile, learning environment, learning motivation and learning independence had positive and significant impacts together on the mathematics learning outcomes of students of class XI IPA of SMAN 9 Pangkep with a coefficient of determination R2 = 0.50 that supports environmental learning, motivation learning and independent learning supports 50% of the learning outcomes of students of class XI IPA at SMAN 9 Pangkep.AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh lingkungan belajar, motivasi belajar dan kemandirian belajar terhadap hasil belajar matematika siswa kelas XI IPA SMAN 9 Pangkep. Jenis penelitian ini adalah penelitian ex-post facto. Sampel dalam penelitian ini adalah kelas XI IPA 1 dan XI IPA 2 dengan jumlah total 69 siswa. Hasil penelitian menunjukkan bahwa secara parsial lingkungan belajar berpengaruh positif dan signifikan terhadap hasil belajar matematika sebesar 14%, motivasi belajar berpengaruh positif dan signifikan terhadap hasil belajar matematika sebesar 34% dan kemandirian belajar berpengaruh positif dan signifikan terhadap hasil belajar sebesar 32%. Sedangkan secara simultan lingkungan belajar, motivasi belajar dan kemandirian belajar berpengaruh positif dan signifikan secara bersama-sama terhadap hasil belajar matematika siswa kelas XI IPA SMAN 9 Pangkep dengan koefisien determinasi R2 = 0,50 yang berarti lingkungan belajar, motivasi belajar dan kemandirian belajar memberi pengaruh sebesar 50% terhadap hasil belajar matematika siswa kelas XI IPA SMAN 9 Pangkep. 


2021 ◽  
pp. 213-223
Author(s):  
Elisabeth Simangunsong ◽  
Joana L. Saragih ◽  
Betniar Purba ◽  
Imelda R Purba

The purpose of this study was to analyze the effect of compensation and work environment on employee morale at the CU Mandiri Tebing Tinggi Kopdit. Benefits of Research: Provide information material to the management of CU Mandiri Tebing Tinggi Kopdit about the effect of compensation and work environment on employee morale and For other researchers it can be used as a reference in conducting studies or research with the same subject matter as well as input for interested parties directly with this research. The number of samples was 96 respondents, the method of collecting data was through questionnaires and documentation, the variables studied were about the effect of compensation and work environment on employee morale at the Cooperative Unit of CU Mandiri Tebing Tinggi partially and simultaneously on work morale and data analysis methods with multiple regression. The results showed the linear regression equation: Linear regression equation: SK = 0.558 + 0.797Kom + 0.448LK., indicating the regression coefficient of the compensation variable (Kom) and work environment (LK), which was positive, meaning that all variables had a positive influence on work morale. The correlation coefficient (R) = 0.886, which means that the relationship between the compensation variable (Kom) and the work environment (LK) on work morale is very strong. The coefficient of determination (R2) = 0.785 means that the variable compensation (Kom) and work environment (LK) is able to explain 78.5% of work morale, while 21.5% is influenced by other factors. The calculated t value of the compensation variable = 6.871 and the work environment = 3.273 > t table which shows a significance number of 0.000 < 0.05, then the two variables have a partially significant effect on work morale. The calculated F value = 83.058 > F table with a significance level of 0.000 < 0.05, then Ho is rejected and H1 is accepted, meaning that the compensation variable (Kom) and work environment (LK) have a significant effect simultaneously on work morale. Based on the conclusion above, it is better if the Cooperative of CU Mandiri Tebing Tinggi needs to increase the compensation provided and the work environment to encourage employee morale so as to create job satisfaction. , Judging from the value of the coefficient of determination (R2) = 0.785, it means that compensation and work environment variables are able to explain 78.5% of work spirit while 21.5% is influenced by other factors. Other factors that affect morale should be investigated from the internal and external environment.


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