scholarly journals PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN KAS DAN PERSEDIAAN PIUTANG RENTABILITAS EKONOMIS (STUDI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Clara C. Runtunuwu ◽  
Stanly W. Alexander ◽  
Heince R. N. Wokas
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Economic Value ◽  
Sample Selection ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Food And Beverages ◽  
Inventory Turnover ◽  
The Relationship

The purpose of this study to determine the effect of inventory turnover, cash turnover, and receivable turnover to economic profitability as measured by Return On Assets (ROA). Sample selection was done by purposive sampling method and from 16 manufacturing companies food and beverages sub sectors obtained 11 samples of the company. The data used is secondary data. This study analyzes the relationship between the number of inventory turnover, cash turnover, and receivable turnover to economic profitability as measured by Return On Assets (ROA). The statistical method used is multiple linear regression by doing the classical assumption test first. The results of this study show that partially variable inventory turnover significant effect on economic profitability measured by Return On Assets (ROA), cash turnover significant effect on economic profitability as measured by Return On Assets (ROA), and turnover receivables have no significant effect on profitability economic value as measured by Return On Assets (ROA) in manufacturing companies food and beverages sub sector listed in Indonesia Stock Exchange (IDX).Keywords: Inventory turnover, Cash turnover, Receiveable turnover, Economic profitability,  Return On Assets.

scholarly journals Pengaruh Current Ratio, Return On Assets, dan Nilai Tukar Rupiah terhadap Harga Saham Farmasi

2021 ◽  
Vol 8 (1) ◽  
pp. 32-38
Author(s):  
Neni Nur'aeni ◽  
Gusganda Suria Manda
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Research Focus ◽  
Return On Assets ◽  
Current Ratio ◽  
Data Source ◽  
Company Sector

This research was conducted at manufacturing companies in the consumer goods industry sector. This research focus is on the pharmaceutical company sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The population in this study was 11 companies. This study used a purposive sampling method, and then, based on the predetermined CRiteria, obtained eight samples of companies that will be tested in this study. The type of data in this research is quantitative data. The data source used is secondary data sourced from the official website of the IDX, BI, and their respective companies. This study's results indicate that only the Current Ratio and Return On Assets partially have a significant effect on stock prices. However, simultaneously Current Ratio, Return On Assets, and Rupiah Exchange Rate have a significant influence on stock prices.

scholarly journals PENGARUH PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (TIMELINESS) DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL MODERATING

2017 ◽  
Vol 8 (2) ◽  
pp. 122-139
Author(s):  
Thia Margaretha Tarigan
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Statistical Tool ◽  
Audit Opinion ◽  
Auditor Quality ◽  
Logistic Regressions ◽  
Selection Of

This research aims to verify and provide empirical evidences about: the effect of Profitability, Solvability, and Audit Opinion to Timeliness with Auditor Quality as moderating variabel of manufacturing companies in Indonesia Stock Exchange. The population of this research are 138 manufacturing companies in Indonesia Stock Exchange (BEI) since 2010 – 2014. Sample selection of this research use purposive sampling method. The sample of this research are 78 manufacturing companies. Type of data used are secondary data, that collected by documentation. Statistical tool used is logistic regressions analysis. The result of this research concluded that only profitability have positive significant to timeliness while solvability and audit opinion have not significant to timeliness. Auditor quality as moderating variabel has not strengthened the correlation between profitability, and audit opinion to timeliness but not weaknessed the correlation between solvability to timeliness.

scholarly journals Pengaruh Kualitas Laba Dalam Memoderasi Hubungan Kepemilikan Kas dan Efisiensi Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016)

2019 ◽  
Vol 7 (1) ◽  
pp. 1477
Author(s):  
Dina Kaltsum ◽  
Nurzi Sebrina
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Cash Holdings ◽  
Secondary Data ◽  
Panel Regression ◽  
Manufacturing Companies ◽  
Accrual Quality ◽  
Relationship Of ◽  
The Relationship

This study aims to examine the effect of earnings quality in moderating the relationship of cash holdings and firms efficiency. This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2016. By using purposive sampling method, there were 88 companies as the research’s sample. Firms Efficiency variable are measured by the DEA model, cash holdings variable are measured by cash ratio, and earnings quality variable are measure by accrual quality. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study indicate that cash holdings has a positive and significant effect on firms efficiency, but earnings quality is not able to strengthen or weaken the relationship between cash holdings and firms efficiency. Keywords: Cash holdings, earnings quality, firms Efficiency.

Pengaruh Manajemen Laba Terhadap Kinerja Keuangan Pada Perusahaan Yang Telah Menggunaan Sak Konvergensi Ifrs Mandatory (Studi Empiris Pada Perusahaan Manufakur Yang Terdaftar Di Bei Tahun 2013-2017)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Ana Marfungatun ◽  
Eliya Isfaatun
Keyword(s):  
Earnings Management ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Random Effect ◽  
Secondary Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Independent Variable

This study aims to obtain empirical evidence about the effect of earnings management on financial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of company’s profit. Managers can affect their company’s market value by do earnings management, such as make their profit always increase every year to show their good job financial performance. Independent variable if this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measure by return on assets. This population of the study was all of the manufacturing companies on the Indonesia Stock Exchange for five years from 2013 to 2017, while the sample of the research was determined by purposive sampling method to obtain 51 sample companies. The study analyzed one independent variables using secondary data in the form of panel data with a cross-section in 51 companies and a time series of five years. The analysis was regression with a random effect specification. The analysis was regression with a random effect specification the results this study showed that earnings management affect return on assets significantlye.

PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY

2018 ◽  
Vol 1 (3) ◽  
pp. 352
Author(s):  
Muhammad Rizal Saragih
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Variable Size ◽  
Independent Variables ◽  
Analysis Technique ◽  
The Relationship

The problems that will be discussed in this journal regarding the relationship between the business entity, the solvency of audit delay. The research method used in this study uses secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013, 2014, 2015 and 2016. The sampling method in this study was purposive sampling. The criteria of the company being sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent inthis study is audit delay. The data analysis technique used is multiple linear regression.The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay.

scholarly journals The effect of policy on debt and profitability with firm values with corporate governance as moderate variables

2022 ◽  
Vol 10 (8) ◽  
pp. 39-46
Author(s):  
Randy Chaidir ◽  
Rosidi Rosidi ◽  
Wuryan Andayani
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Debt Policy ◽  
Positive Effect

This study aims to determine the effect of debt policy and profitability on firm value moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method in order to obtain a total of 195 samples that met the specified criteria. This research was tested using Moderated Regression Analysis. The results of this study provide evidence that debt and profitability policies have a positive effect on firm value.  Corporate is unable to influence the policy of debt to the value of the company, meaning that corporate governance cannot parse the information asymmetry caused by the policy of debt to corporate value and corporate governance strengthen the influence of profitability on firm value, which means that with the increasing corporate governance can strengthen the effect of profitability on firm value.

scholarly journals Pengaruh Umur Perusahaan, Profitabilitas dan Pertumbuhan Penjualan Terhadap Tax Avoidance

2021 ◽  
Vol 5 (1) ◽  
pp. 25-34
Author(s):  
Tongam Sinambela ◽  
Lisa Nuraini
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Annual Reports ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Financial Reports ◽  
Food And Beverage

This study aims to obtain empirical evidence about the effect of Firm Age, Profitability (Return on Assets), and Sales Growth (Sales Growth) on tax avoidance. This study is a quantitative study using secondary data in the form of financial reports and annual reports of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sample selection used the purpose sampling method. The data analysis technique uses multiple regression analysis with SPSS 20. The results of this study are that the age of the company has a positive and significant effect on tax avoidance. Variable return on assets has a positive effect on tax avoidance. Sales growth variable has no effect on tax avoidance. This is because high sales growth does not necessarily affect the profit generated because each period also produces a different cost of goods sold.

scholarly journals Analisis Pengaruh Current Ratio, Return On Assets, Debt Equity Ratio, dan Cash Position Terhadap Dividen Payout Ratio pada Perusahaan Manufaktur Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Selama Periode 2015-2017

2020 ◽  
Vol 4 (4) ◽  
pp. 168
Author(s):  
Rosmeilani Christina Marintan Tiurma ◽  
Indra Widjaja
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Dividend Payout ◽  
Negative Effect ◽  
Equity Ratio ◽  
Selection Of

The research aimed to determine the effect of Current Ratio (CR), Return on Assets (ROA), Debt Equity Ratio (DER) and Cash Position (CP), against the Dividend Payout Ratio (DPR) on manufacturing companies specially in consumption sector In Indonesia Stock Exchange for period 2015-2017. This study also purposes to determine the effect of Current Ratio (CR), Return on Assets (ROA), Debt Equity Ratio (DER) and Cash Position (CP) simultaneous against the Dividend Payout Ratio (DPR). This research was used a causal associative method by taking secondary data. The selection of sample used purposive sampling method. From the predetermined criteria obtained a sample of 13 companies. Analysis using SPSS Program.Based on statistical t test, the result of the research shows that Return on Assets (ROA) had a significant, negative effect on Dividend Payout Ratio (DPR). Meanwhile, other variables like Current Ratio (CR), Debt to Equity Ratio (DER) and Cash Position (CP) did not affect the Dividend Payout Ratio (DPR). Based on F test indicates that variables Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER) and Cash Position (CP) simultaneously affect Dividend Payout Ratio (DPR) on manufacturing companies on consumption sector listed in Indonesia Stock Exchange for period 2015-2017.

scholarly journals Pengaruh Perubahan Pendapatan Yang Dimoderasi Oleh Siklus Kas Operasi Dalam Memprediksi Akrual

2020 ◽  
Vol 2 (3) ◽  
pp. 3270-3285
Author(s):  
Muhammad Nur Ihkwansyah ◽  
Nurzi Sebrina
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Panel Regression ◽  
Manufacturing Companies ◽  
Official Site ◽  
Relationship Of ◽  
The Relationship

The purpose of this research is to examine the effect of operating cash cycle in moderating the relationship of revenue changes and accruals. This research is classified as causative research with a quantitative approach. The population are manufacturing companies listed on the Indonesian Stock Exchange period of 2016 to 2018. By using purposive sampling method, there were 43 companies as the research’s sample. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and company’s official website. The hypotheses were tests using panel regression analysis. The results indicate that revenue changes has not significant effect on accrual, also operating cash cycle is not able to strengthen or weaken the relationship between revenue changes and accruals

scholarly journals The Influence of Audit Costs, Audit Engagement and Audit Rotation on Audit Quality

2021 ◽  
Vol 9 (1) ◽  
pp. 34-43
Author(s):  
Nurul Fauziyah ◽  
Novi Darmayanti
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Study Population ◽  
Data Source ◽  
The Relationship

This study aims to determine the relationship between audit costs, audit engagement, audit rotation on audit quality in textile and garment manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used a quantitative approach, while the data source used was secondary data. The study population was 16 companies in the textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling method is purposive sampling method, namely the technique of determining the sample with certain considerations. The method of analysis uses multiple linear regression analysis. Partially, it shows that audit costs have a significant effect on audit quality, while engagement auditing has no effect on audit quality, and audit rotation has no significant effect on audit quality. Simultaneously, audit cost, audit engagement and audit rotation have a significant effect on audit quality.

Sign in / Sign up

Export Citation Format

Share Document