scholarly journals Pengaruh Perputaran Piutang, Penjualan, Perputaran Kas, Perputaran Persediaan dan Hutang Terhadap Laba Bersih

2021 ◽  
Vol 4 (2) ◽  
pp. 445-454
Author(s):  
Bayu Wulandari ◽  
Wilda Afriany Ompusunggu
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Research Data ◽  
Accounts Receivable ◽  
Net Profit ◽  
Inventory Turnover ◽  
Study Population

This research is a quantitative study which aims to determine the effect of accounts receivable turnover, sales, cash turnover, inventory turnover and debt on the net profit of large trading companies. The study population includes 62 large trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample was determined using purposive sampling method with certain criteria by which 15 companies were obtained so that there were 45 issuers for 3 years. The research data is secondary data obtained from www.idx.co.id and uses multiple linear regression data analysis. The research concludes that accounts receivable turnover, sales, cash turnover, inventory turnover, and debt simultaneously have a significant effect on net profit. Accounts receivable turnover partially has a significant effect on net profit. Sales partially have a significant effect on net profit. Cash turnover partially has a significant effect on net profit. Inventory turnover partially has a significant effect on net profit. Liability partially does not have a significant effect on net profit. Keywords: Receivables turnover, sales, cash turnover, inventory turnover, debt and net profit.

scholarly journals Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting

Eksos ◽  
2020 ◽  
Vol 16 (2) ◽  
pp. 95-109
Author(s):  
Uyun Sundari ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Integrated Reporting ◽  
Analysis Techniques ◽  
Mining Companies

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.

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 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.

scholarly journals PENGARUH LEVERAGE, PROFITABILITAS, CAPITAL INTENSITY, MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK

2019 ◽  
Vol 1 (2) ◽  
pp. 135-142
Author(s):  
Ahmad Rifai ◽  
Suci Atiningsih
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Capital Intensity ◽  
Analysis Method

The purpose of this study is knowing the effect of leverage, profitability, capital intensity, and earnings management on tax avoidance. The period of this study is 5 (five) years, from 2013 to 2017. The data used are secondary data. The population is mining sector companies listed on the Indonesia Stock Exchange from 2013 to 2017 with a total of 47 companies. The sample selection is determined by the purpose sampling method and the samples used are 11 companies with a total of 55 data. The data analysis method is multiple linear regression. The results show that profitability, capital intensity, and earnings management negatively affect tax avoidance. Leverage has no effect on tax avoidance.

scholarly journals Pengaruh Current Ratio (CR), Net Profit Margin (NPM), dan Kebijakan Dividen terhadap Harga Saham pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Periode 2013-2017

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 15
Author(s):  
Hottua Samosir ◽  
Enda Noviyanti Simorangkir ◽  
Andhy Stephanus ◽  
Krisna Emalini M Ginting ◽  
Yeyen Syarival Banjarnahor ◽  
...  
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Consumer Goods ◽  
Stock Price ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Profit Margin ◽  
Current Ratio ◽  
Net Profit

This research is meant to find out the effects of current ratio (cr), net profit margin (npm) and dividend policy on stock price in consumer goods companies which are listed in Indonesia Stock Exchange (IDX)in 2013-2017 periods. Sample determination using purposive sampling method and sample studied are 19 companies. Method of data analysis using multiple linear regression. The results of this research shows that simultaneously and partial CR, NPM and Dividend Policy have positive and significant effects to the stock price in consumer goods companies which are listed in Indonesia Stock Exchange in 2013-2017 periods.

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 PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN LINGKUNGAN

2020 ◽  
Vol 1 (3) ◽  
pp. 493-506
Author(s):  
Hilmi Hilmi ◽  
Mutia Rinanda
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Analysis Method ◽  
Environmental Disclosure ◽  
Purposive Sampling

This study aims to examine the effect of profitability and leverage on environmental disclosure of companies on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports during 2016-2018 accessed on www.idx.co.id. The population in this study is 641 companies and the samples are 48 companies selected using the Purposive sampling method. The data analysis method used is multiple linear regression with the help of the SPSS program. The results show that profitability affect environmental disclosure and leverage affect negative environmental disclosure.

scholarly journals Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Return on Asset pada Perusahaan Otomotif dan Komponen Periode 2013-2018

2020 ◽  
Vol 1 (1) ◽  
pp. 235-244
Author(s):  
Evi Fujilestari ◽  
Radia Purbayati ◽  
Fatmi Hadiani
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Purposive Sampling ◽  
Inventory Turnover

The purpose of this research is to test the effect of receivable turnover and inventory turnonver toward Return On Asset (ROA). The research sample are used Automotive Companies Listed on Indonesia Stock Exchange Period 2013 – 2018, using purposive sampling method are 6 companies. The data are used secondary data from financial statement of companies published by Indonesia Stock Exchange through the official website of Indonesia Stock Exchange namely www.idx.co.id. Analyse technique are used the multiple linear regression with EViews of 10 version. The results showed that receivable turnover has no significant effect on ROA with significance value greater than 0.05, which is 0.8201, inventory turnover is positive and significant with significance value smaller than 0.05, which is 0.0065.

scholarly journals PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (Studi Pada Perusahaan Property dan Realestat yang Terdaftar di Bursa Efek Indonesia Periode 2010-2016)

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Nining Sariningsih
Keyword(s):  
Data Analysis ◽  
Real Estate ◽  
Correlation Coefficient ◽  
Stock Exchange ◽  
Research Data ◽  
Return On Equity ◽  
Accounts Receivable ◽  
Inventory Turnover

ABSTRACT Effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover To Profitability (Study In Company Property and Real Estate Listed on the Indonesia Stock Exchange Periode 2010-2016). The Purpose of this research is to analyze the effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover To Profitability (Study In Company Property and Real Estate Listed on the Indonesia Stock Exchange Periode 2010-2016). The method applied in this research is descriptive and verificative method, due to the existence of variables which relations will be examined. This is also because this research is aimed elaborate structured, factual and accurate figures on the facts as well as the relations among researched variables that is the effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover To Profitability. Research was conducted in Company Property and Real Estate Listed on the Indonesia Stock Exchange Periode 2010-2016, with 17 companies as research samples. Based on results of research data analysis show, following conclusions can be drawn : 1. Cash Turnover in partial has negative but doesn’t significant effect on profitability (ROA and ROE). 2. Accounts Receivable Turnover in partial has positive and significant effect on profitability (ROA and ROE). 3. Inventory Turnover in partial has positive and significant effect on profitability (ROA and ROE). 4. Cash Turnover, Accounts Receivable Turnover and Inventory Turnover in collectively has positive and significant effect on profitability (ROA and ROE). 5. Correlation coefficient shows that the relations among Cash Turnover, Accounts Receivable Turnover and Inventory Turnover variables To Return On Asset (ROA) are quite strong and significant. And correlation coefficient Cash Turnover, Accounts Receivable Turnover and Inventory Turnover variable To Return On Equity (ROE) are quite strong and significant. 6. Determinant coefficient show that Cash Turnover, Accounts Receivable Turnover and Inventory Turnover contribute to Return On Asset (ROA) variable as much as 20,6 % whereas 79,4% is effect by other non researched factors. And determinant coefficient show that Cash Turnover, Accounts Receivable Turnover and Inventory Turnover contribute to Return On Equity (ROE) variable as much as 33,8 % whereas 66,2% is effect by other non researched factors. Keywords: Cash Turnover, Accounts Receivable Turnover, Inventory Turnover, Profitability (ROA and ROE). ABSTRAK Tujuan dilakukan penelitian adalah untuk menganalisis Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas (Studi Pada Perusahaan Property dan Realestat yang Terdaftar di Bursa Efek Indonesia Periode 2010-2016). Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif, hal ini karena terdapat variabel-variabel yang akan ditelaah hubungannya serta tujuannya untuk menyajikan gambaran secara terstruktur, factual dan akurat mengenai fakta-fakta serta hubungan antara variabel yang diteliti, yaitu Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas. Penelitian dilakukan pada perusahaan Sub sector Property dan realestate yang Terdaftar di Bursa Efek Indonesia Periode 2010-2016, dengan jumlah sampel sebanyak 17 perusahaan. Dari hasil analisis data penelitian, diperoleh simpulan sebagai berikut: 1. Perputaran Kas, secara parsial berpengaruh negatif tetapi tidak signifikan terhadap Profitabilitas (ROA dan ROE). 2. Perputaran Piutang, secara parsial berpengaruh positif dan signifikan terhadap Profitabilitas (ROA dan ROE). 3. Perputaran Persediaan, secara parsial berpengaruh positif dan signifikan terhadap Profitabilitas (ROA dan ROE). 4. Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan secara simultan mempunyai pengaruh positif dan signifikan terhadap Profitabilitas (ROA dan ROE). 5. Koefisien korelasi menunjukan bahwa hubungan antara variabel Perputaran Kas (X1), Perputaran Piutang (X2), dan Perputaran Persediaan (X3) terhadap Return On Asset (ROA) adalah cukup kuat dan signifikan. Dan juga koefisien korelasi Perputaran Kas (X1), Perputaran Piutang (X2), dan Perputaran Persediaan (X3) terhadap Return On Equity (ROE) adalah cukup kuat dan signifikan pula. 6. Koefisien Determinasi menunjukan bahwa variabel Perputaran Kas (X1), Perputaran Piutang (X2), dan Perputaran Persediaan (X3) memberikan kontribusi terhadap Return On Asset (ROA) sebesar 20,6% sedangkan sisanya sebesar 79,4 % dipengaruhi oleh faktor-faktor lain yang tidak diteliti. Dan juga Koefisien Determinasi menunjukan bahwa variabel Perputaran Kas (X1), Perputaran Piutang (X2), dan Perputaran Persediaan (X3) memberikan kontribusi terhadap Return On Equity (ROE) sebesar 33,8 % sedangkan sisanya sebesar 66,2 % dipengaruhi oleh faktor-faktor lain yang tidak diteliti. Kata Kunci: Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Profitabilitas (ROA dan ROE).

scholarly journals Effect of Good Corporate Governance on Profitability

2019 ◽  
Vol 7 (2) ◽  
pp. 90-96
Author(s):  
Devina Subarnas ◽  
Yuliana Gunawan
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Good Corporate Governance ◽  
The Board Of Directors

The research aims to decide the effect of good corporate governance on profitability in banking companies listed on Indonesia stock exchange from 2016 to 2017. This researchwas an explanatory research, using secondary data. The sample was selected using the purposive sampling method, which resulted in a total of 28 sample companies. The data analysis used was multiple linear regression. The results show that the board of directors significantly affect profitability and independent commissioners does not significantly affect profitability. Simultaneously, board of directors and independent commissioners significantly affect profitability.

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