scholarly journals The Effect of Cash Turnover and Accounts Receivable Turnover on Profitability of Food and Beverage Companies on the IDX

2021 ◽  
Vol 4 (2) ◽  
pp. 137-142
Author(s):  
I Wayan Yoga Mila Pratama ◽  
◽  
I Dewa Made Mahayana ◽  
I M S A Jaya ◽  
◽  
...  
Keyword(s):  
Significant Relationship ◽  
Return On Assets ◽  
Accounts Receivable ◽  
Independent Variables ◽  
Food And Beverage

This research was conducted because of the discrepancy between the theory of cash turnover, receivables turnover and profitability with the existing conditions in food and beverage companies on the IDX in 2016-2020. The purpose of this study was to determine the effect of partially and simultaneously cash turnover, accounts receivable turnover on profitability. The independent variables in this study are cash turnover and receivables turnover, the dependent variable in this study is profitability as measured by Return On Assets (ROA). The results show that there is a positive and significant effect between cash turnover on company profitability, then there is no effect There is a significant relationship between accounts receivable turnover on profitability and there is a positive and significant effect between cash turnover and accounts receivable turnover simultaneously on the company's profitability.

scholarly journals Analisis Faktor-faktor yang Mempengaruhi Return Saham pada Perusahaan Makanan dan Minuman (Food and Beverages) yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015 - 2018

2021 ◽  
Vol 5 (1) ◽  
pp. 62
Author(s):  
Junnei Liuspita ◽  
Indra Widjaja
Keyword(s):  
Stock Return ◽  
Explanatory Power ◽  
Profit Margin ◽  
Linear Regression Method ◽  
Return On Assets ◽  
Return On Equity ◽  
Independent Variables ◽  
Net Profit ◽  
Food And Beverage ◽  
Equity Ratio

This research aims to find out the influence of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt to Equity Ratio (DER), Earning Per Share (EPS) on the stock return of food and beverage companies listed in the Indonesia Stock Exchange for the period 2015 to 2018. The research sample consists of 13 companies, that were selected by using a purposive technique sampling method for the period of 2015-2018. The method to analyse the research questions was by using the statistical method of multiple linear regression method. The result found that Return on Assets (ROA), Return on Equity (ROE) have significant influences on the stock return. Whilst aNet Profit Margin (NPM), Debt to Equity Ratio (DER), and Earning Per Share (EPS) partially don’t have significant influence. The coefficient determination of this model was found to be about only 28,17%. This suggests that the five independent variables underestimated have a lack of explanatory power of the stock return of food and beverage companies. Hence, further studies to seek other independent variables in the model are suggested to improve the model underestimated. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt to Equity Ratio (DER), Earning Per Share (EPS) terhadap return saham perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia untuk periode 2015 hingga 2018. Sampel penelitian, terdiri dari 13 perusahaan, dipilih dengan menggunakan metode teknik purposive sampling dengan periode penelitian 2015-2019. Metode untuk menganalisis pertanyaan penelitian adalah dengan menggunakan metode statistik regresi linier berganda. Hasil penelitian menemukan bahwa, Return on Assets (ROA), Return on Equity (ROE), secara parsial berpengaruh signifikan terhadap return saham. Sementara Net Profit Margin (NPM), Debt to Equity Ratio (DER), Earning Per Share (EPS) secara parsial tidak memiliki pengaruh yang signifikan. Koefisien determinasi model ini hanya 28,17%. Ini menunjukkan bahwa kelima variabel independen tersebut memiliki kurangnya pengaruh terhadap harga saham perusahaan makanan dan minuman. Oleh karena itu, penelitian lebih lanjut untuk mencari variabel independen lain yang dapat meningkatkan pengaruh terhadap harga saham yang tidak diestimasi dalam model ini.

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGES TAHUN 2012-2016

2017 ◽  
Vol 2 (3) ◽  
pp. 425-432 ◽  
Author(s):  
Nuriyani Nuriyani ◽  
Rachma Zannati
Keyword(s):  
Linear Regression ◽  
Significant Influence ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Method ◽  
Accounts Receivable ◽  
Independent Variables ◽  
Partial Analysis ◽  
Food And Beverage

The objective of this research is to determine the effect of cash turnover and receivable turnover to profitability (ROA). Data used in this study were secondary data from financial statements in Indonesia Stock Exchange in the year of 2012 to 2016 of a food and beverage manufacturing company. Independent variables in this research are cash turnover and receivable turnover, while the dependent variable in this study is profitability. The analysis method used is multiple linear regression, determination coefficient test (R2), F test and T-test. The result of these analyses showed that profitability was influenced simultaneously by cash turnover and receivable turnover. While on partial analysis showed only cash has significant influence to profitability. Keywords: Cash Turnover, Accounts Receivable Turnover, Profitability

scholarly journals Kontribusi perputaran kas dan perputaran piutang terhadap profitabilitas pada PD. BPR Kota Sukabumi periode tahun 2011 – 2017

2021 ◽  
Vol 2 (2) ◽  
pp. 151-163
Author(s):  
Deri Firmansyah ◽  
◽  
Asep Suryana ◽  
Dwinanto Priyo Susetyo ◽  
Ratna Mandasari ◽  
...  
Keyword(s):  
Statistical Analysis ◽  
Research Methodology ◽  
Sampling Technique ◽  
T Test ◽  
Return On Assets ◽  
Bank Profitability ◽  
Financial Reports ◽  
Accounts Receivable ◽  
Independent Variables ◽  
Report Data

Purpose: This study aimed to determine the contribution of the influence of Cash Turnover and Accounts Receivable Turnover to profitability either partially or simultaneously in PD. Bank Perkreditan (BPR) Sukabumi City. Research methodology: The data sample used financial reports for 7 years from 2011 - 2017 or n = 28 quarterly report data using a purposive sampling technique. Statistical analysis using t-test and F-test using the EViews 10.0 program. Results: It is found that cash-turnover and accounts receivable turnover positively and significantly impact profitability. This means that together with the independent variables (cash-turnover and accounts receivable turnover affect the dependent variable (profitability). Limitations: The limitation and focus of research studies are limited to analyzing the contribution of cash turnover and accounts receivable turnover followed by its implications for ROA. Contribution: This study's results can be taken into consideration in banking financial reports to pay more attention to cash turnover and accounts receivable turnover in an effort to increase bank profitability. Keywords: Cash turnover, Receivable turnover, Return on Assets How to cite: Firmansyah, D., Suryana, A., Susetyo, D. P., & Mandasari, R. (2021). Kontribusi perputaran kas dan perputaran piutang terhadap profitabilitas pada PD. BPR Kota Sukabumi periode tahun 2011 – 2017. Jurnal Akuntansi, Keuangan, Dan Manajemen, 2(2), 151-163.

scholarly journals FACTORS AFFECTING RETURN ON ASSETS

2019 ◽  
Vol 2 (1) ◽  
pp. 19-28
Author(s):  
Arif Rakhman ◽  
Heikal Muhammad Zakaria ◽  
Gusganda Suria Manda
Keyword(s):  
Significant Influence ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Return On Assets ◽  
Factors Affecting ◽  
Accounts Receivable ◽  
Purposive Sampling ◽  
Food And Beverage

The objective of this research is to examine factors affecting return on assets such as cash turnover and account receivable turnover of food and beverage firm listed in Indonesia Stock Exchange. Source of data used in this study is financial statements as secondary data based on purposive sampling technique. The results showed that cash turnover does not significantly influence return on assets, this is because the value of t count is 0.558 greater than t table 2.030 so that H0 is rejected. And then, account receivable turnover significantly influence return on assets, this is based on the value of t count 5.659 is greater than t table 2.030 so H0 is accepted. And the last, The output of ANOVA results shows that the F count obtained from the variable cash turnover and accounts receivable turnover is 16.016 greater than F table 2.830 so that H0 is accepted. These results mean that there is a significant influence between cash turnover and receivable turnover on profitability in food and beverages companies listed on the Indonesian stock exchange. Based on the results, we can conclude that partially account receivable turnover was factor affecting return on assets and simultaneously cash turnover and account receivable turnover affect return on assets.

GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PERUSAHAAN FOOD AND BEVERAGE

2019 ◽  
Vol 5 (2) ◽  
pp. 1-10
Author(s):  
Viora Doreke Alvilika ◽  
Siti Nurlaela ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Return On Assets ◽  
Independent Variables ◽  
Good Corporate Governance ◽  
Food And Beverage

The purpose of this study is to examine the effect of good corporate governance on the company's financial performance. The population used in this study were food and beverage companies listed on the IDX during the study year period 2013-2017. The sampling used in this study is to use a purposive sampling method which is obtained by 16 food and beverage companies with the period of the 2013-2017 research year. The variables used in this study are managerial ownership, institutional ownership, independent commissioners, board of commissioners, and committee size as independent variables, while financial performance with return on assets (ROA) as the dependent variable. The analytical tool used in this study is multiple linear regression analysis which is used to test the effect of independent variables on the dependent variable. In the results of this study indicate that managerial ownership variables, institutional ownership, board of commissioners and the size of the audit committee have no effect on financial performance return on assets, only independent commissioner variables have an effect on financial performance.

scholarly journals Pengaruh Cash Turnover, Receivable Turnover, dan Inventory Turnover Terhadap Return On Asset Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2015

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Linda Vania Wijaya ◽  
Lauw Tjun Tjun
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Working Capital ◽  
Return On Assets ◽  
Accounts Receivable ◽  
Food And Beverage ◽  
Inventory Turnover

Abstract Working capital is the sum of current assets owned by the company such as cash, marketable securities, accounts receivable, and inventory that is always spinning to get revenue. The purpose of this study was to examine and analyze (1) the effect of Cash Turnover, Receivable Turnover and Inventory Turnover on Return On Assets, (2) the effect of Cash Turnover on Return On Assets, (3) the effect of Receivable Turnover on Return On Assets, and (4) the effect of Inventory Turnover on Return on Asset on the food and beverage sector companies listed on Indonesia Stock Exchange in 2013-2015 period. Samples taken in this study using purposive sampling method. Data collected by recording the document, and then analyzed using multiple linear regression analysis,            F test, and t test. Results showed that simultaneous Cash Turnover, Receivable Turnover and Inventory Turnover affect the Return On Assets. While partially, it was found that only Cash Turnover and Inventory Turnover affecting the Return On Asset. Keywords:  Cash Turnover; Inventory Turnover; Receivable Turnover; Return  On Asset

DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim
Keyword(s):  
Financial Reporting ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Independent Variables ◽  
Equity Ratio

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting

scholarly journals A Student’s Guide to the Classification and Operationalization of Variables in the Conceptualization and Design of a Clinical Study: Part 1

2021 ◽  
Vol 43 (2) ◽  
pp. 177-179 ◽  
Author(s):  
Chittaranjan Andrade
Keyword(s):  
Clinical Study ◽  
Significant Relationship ◽  
Research Experience ◽  
Process Variables ◽  
Know How ◽  
Independent Variables ◽  
Cause And Effect ◽  
Confounding Variables ◽  
Dependent Variables ◽  
The Relationship

Students without prior research experience may not know how to conceptualize and design a study. This article explains how an understanding of the classification and operationalization of variables is the key to the process. Variables describe aspects of the sample that is under study; they are so called because they vary in value from subject to subject in the sample. Variables may be independent or dependent. Independent variables influence the value of other variables; dependent variables are influenced in value by other variables. A hypothesis states an expected relationship between variables. A significant relationship between an independent and dependent variable does not prove cause and effect; the relationship may partly or wholly be explained by one or more confounding variables. Variables need to be operationalized; that is, defined in a way that permits their accurate measurement. These and other concepts are explained with the help of clinically relevant examples.

scholarly journals The Role of Emotionality and Power on Tendency to Unethical Behaviors

2012 ◽  
Vol 2 (4) ◽  
pp. 187
Author(s):  
Hossein Safarzadeh ◽  
Alireza Soloukdar ◽  
Ali Alipour ◽  
Seyedeh Akram Parpanchi
Keyword(s):  
Correlation Coefficient ◽  
Organizational Citizenship ◽  
Significant Relationship ◽  
Independent Variables ◽  
Ethical Behaviors ◽  
Two Factors ◽  
Unethical Behaviors ◽  
The Common ◽  
Two Independent Variables

Emotion and power have been studied very deeply especially during the last decade; however, the common effects of these two factors on individuals' optional behaviors (organizational citizenship, anti-productivity, unethical behaviors) have been less focused. In the present paper, the role of individuals' emotionality, their interest in power, and their tendency to unethical behaviors will be discussed according to the model of Levine. Three questionnaires were distributed and the collected data were analyzed using Pearson’s Correlation Coefficient, Multiple Regression, and T- test. Findings indicated that there is a significant relationship between the two independent variables of emotionality and power and tendency to unethical behaviors. Moreover, according to the results of the tests, men are more emotion-oriented and power seekers than women. Keywords: Power, Emotion, Ethical Behaviors

scholarly journals Pengaruh persepsi siswa tentang penerapan metode tutor sebaya, lingkungan belajar dan motivasi belajar siswa terhadap efektivitas metode pemecahan masalah dan hasil belajar siswa ranah kognitif pada kelas I MI Al Hikmah Ngareskidul Gedeg Mojokerto

2017 ◽  
Vol 1 (1) ◽  
pp. 103
Author(s):  
Achmad Padi
Keyword(s):  
Learning Environment ◽  
Learning Outcomes ◽  
Student Perceptions ◽  
Significant Relationship ◽  
Student Motivation ◽  
Cognitive Learning ◽  
Independent Variables ◽  
Application Method ◽  
Peer Tutor ◽  
Cognitive Learning Outcomes

The purpose of this study are: 1) To determine whether the effect Implementation Method Student Perceptions of the Effectiveness of Peer Tutor troubleshooting methods. 2) To determine whether the learning environment affect the effectiveness of troubleshooting methods. 3) To determine whether the Student Motivation affect the effectiveness of troubleshooting methods. 4) To determine whether the Student Perceptions of Peer Tutor Application Method to cognitive learning outcomes of students. 5) To determine whether the learning environment affect the students' cognitive learning outcomes. 6) To determine whether the Student Motivation towards cognitive learning outcomes of students. 7) To determine whether the Student Perceptions of Peer Tutor Application Method, learning environment, Student Motivation affect the effectiveness of troubleshooting methods. 8) To determine whether the Student Perceptions of Peer Tutor Application Method, learning environment, Student Motivation effect on students' cognitive learning outcomes. From the analysis can be summarized as follows: 1) There is a significant relationship between Student Perceptions of Peer Tutor Application Method, learning environment, Student Motivation Method of the Effectiveness of troubleshooting. with the value Fhitung 77 978 (significance F = 0. 000). So Fhitung> Ftabel (77 978> 1. 69) or Sig F <5% (0. 000 <0. 05). This means that together the independent variables consist of variables Student Perceptions about the application of the method tutor Peer (X1), the Learning Environment (X2), Student Motivation (X3) simultaneously to variable Efektiftas Solving Methods of Problem Solving (Y1) 2) There is a significant relationship between student Perceptions of Peer Tutor Application method, learning environment, student Motivation towards learning outcomes of students cognitive value Fhitung 78 323 (significance F = 0. 000). So Fhitung> Ftabel (78 323> 1. 69) or Sig F <5% (0. 000 <0. 05). This means that together the independent variables consist of variables Student Perceptions of Peer tutor application method (X1), the Learning Environment (X2), Student Motivation (X3) simultaneously to variable Learning Outcomes Cognitive Domains (Y2).

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