scholarly journals Pengaruh Leverage, Likuditas, Perputaran Modal Kerja dan Inflasi Terhadap Profitabilitas pada Perusahaan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018

2021 ◽  
Vol 9 (1) ◽  
pp. 17
Author(s):  
Christine Refina Malinda Pande ◽  
Deannes Isynuwardhana
Keyword(s):  
Oil Palm ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Working Capital ◽  
Financial Report ◽  
Financial Condition ◽  
Secondary Data Source ◽  
Data Source ◽  
Positive Effect

ABSTRACTOil palm companies are one of the sectors that have an impact on the economy. Indonesia has a climate that is very suitable for planting oil palm. The company's goal is to make a profit. Then the company will improve its financial performance in order to achieve its goals. Basically, the goal of the company is to be able to increase the company's profitability. The company's profitability will reflect a company's financial condition, and illustrate the effectiveness and efficiency of the company in managing its operations. The purpose of this study is to determine the significant effect of leverage, liquidity, working capital turnover, and inflation that affect the profitability of oil palm companies listed on the Indonesia Stock Exchange in the 2015-2018 period with a large sample of 11 companies. The results of the study with panel data analysis using the E-views 9 application. The data collection method used a secondary data source in the form of an annual financial report document. Based on the research results, it is found that simultaneously leverage, liquidity, working capital turnover, inflation have an effect on profitability. Partially leverage, liquidity has a positive effect on profitability, and working capital turnover, inflation has no effect on profitability.

scholarly journals PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN

2018 ◽  
Vol 26 (2) ◽  
pp. 144-157
Author(s):  
Widia Astuti ◽  
Teguh Erawati
Keyword(s):  
Agency Theory ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Report ◽  
Efficient Performance ◽  
Food And Beverage ◽  
Report Data ◽  
Positive Effect ◽  
Corporate Financial Reporting

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.

scholarly journals Analisis Pengaruh Efisiensi dan Efektivitas Penggunaan Modal Kerja Perusahaan terhadap Peningkatan Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)

2020 ◽  
Vol 5 (01) ◽  
pp. 22-35
Author(s):  
Dasep Suryanto
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Efficiency And Effectiveness ◽  
Secondary Data Sources ◽  
Positive Effect

Analysis of the Effect of Efficiency and Effectiveness of Working Capital Use on Increasing the Profitability of Manufacturing Companies Listed on the IDX, with a supervisor Mr. Adriansyah, SE., M.Sc. The object of this study is 46 manufacturing companies listed on the Indonesia Stock Exchange. The data collection method uses the documentation method with secondary data sources in the form of company financial statement data for 5 years, from 2013 to 2017. The analytical method used is quantitative analysis, which uses multiple linear regression analysis and uses the tools of the computer statistical product program and Service Solutions (SPSS) version 20. From this study it can be seen that the efficiency and effectiveness of working capital have a significant positive effect on increasing profitability (ROI) of manufacturing companies listed on the Indonesia Stock Exchange (IDX).

ANALISIS FINANCIAL DISTRESS STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA

2017 ◽  
pp. 1-19
Author(s):  
Abdonsius Sitanggang
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Net Income ◽  
Financial Health ◽  
Z Score ◽  
Working Capital ◽  
Financial Condition ◽  
Total Debt ◽  
Manufacturing Company ◽  
Positive Effect

The research aims to analyze the financial conditions to assess financial health at a manufacturing company in Indonesia Stock Exchange Listings. The benefits of the research is to provide material information to management and stakeholders regarding financial health as a material consideration for management or other parties, such as investors and potential investors, creditors and other parties for decision making. The population of the research was the financial report of a manufacturing company in Indonesia stock exchange listing as many as 140 companies. Sample research is as many as 30 companies. Opersionalisasi research is variable: the ratio of working capital to Total Assets, the ratio of net income to Total Assets was detained, the ratio of EBIT to Total Assets, and the ratio of the value of the capital markets themselves by taking action against Total Debt in 2009-2011. The required data are secondary data collected through technical documentation, data analysis techniques used are descriptive method. Based on the results of the study it can be concluded that corporate financial kondish manufacturing Indonesia stock exchange listings are rated from financial ratios, that ratio analysis is not membarikan a clear picture to stakeholders about health conditions and symptoms of the bankruptcy of the company. The listhne manufacturing company in BEI has not used the Z-Score model to know their financial health. Sporting results results of the discriminant equation obtained data 0, 553X1 0, 507X2 0, 409X3 0, 009X4. The value of the discriminant tells us that the ratio of working capital to Total Assets, the ratio of net income to Total Assets was detained, the ratio of EBIT to Total Assets and the ratio of the value of Own capital market Debt to Total positive effect of bankruptcy prediction manufacturing company listed in the stock exchange Inonesia. Wilks Lambda test results show that the ratio of working capital to Total Assets Ratio Return on hold, with a Total Assets, the ratio of EBIT to Total assets and market value of private equity with Total debt, significant positive effect on the symptoms of a manufacturing company in bankruptcy listings in Indonesia stock exchange. The z-score of 2009 indicates that its financial condition healthy companies as much as 22 companies and there are 8 companies in financial distress, indicating conditions are forecast to be bankrupt. In 2010, there were 21 companies that have a healthy financial condition while nine companies in In 2011, there are 24 companies that have a healthy financial condition while 6 company again in conditions of financial distress which indicates the forecast will go bankrupt. The advice given as consideration to the company is the company should implement a Z-Score method for knowing the financial condition, whether in financial distress or in kodisi healthy so that management and the users of the financial statements and other information to assess and predict the likelihood of the presence of symptoms of the bankruptcy of the company

scholarly journals Pengaruh Modal Kerja Terhadap Penjualan dan Laba Bersih Pada Perusahaan Sub Sektor Food and Beverages Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

2020 ◽  
Vol 8 (1) ◽  
pp. 7-13
Author(s):  
Atin Ari Mawar Astuti ◽  
Andria Referli ◽  
Milka Susana ◽  
Milka Susana
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Research Result ◽  
Secondary Data ◽  
Sampling Technique ◽  
Net Income ◽  
Working Capital ◽  
Food And Beverages ◽  
A Company ◽  
Positive Effect

In the activities of a company, the main problem is working capital. Working capital is the capital used to run a company’s operations. Because without sufficient working capital, the company will experience a financial crisis and the most worrying is bankruptcy. This research aims to knowing the effect of working capital on sales and net income in the Food and Beverages sub-sector companies listed on Indonesia Stock Exchange 2013-2017. The type of data used is secondary data, that is about financial statements. Sampling technique used purposive sampling as much 12 company’s. All data analyzed with classic assumption test, simple linear regression analysis, t test, determination coefficient. Research result indicate with significant level 0.05 that working capital has a positive effect on sales and net income.   Keyword : Working Capital, Sales, Net Income

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 28 (1) ◽  
pp. 51-70
Author(s):  
Kristianus Ronaldo Jemani ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect onfirm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 28 (1) ◽  
pp. 51-70
Author(s):  
Kristianus Ronaldo Jemani ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect on firm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

scholarly journals PENGARUH JUMLAH ANGGOTA, SIMPANAN, PINJAMAN DAN MODAL KERJA TERHADAP SHU PADA KOPERASI KPRI MITRA KABUPATEN MAJALENGKA

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Yelsha Dwi Pasca
Keyword(s):  
Correlation Coefficient ◽  
Secondary Data ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Significance Level ◽  
Financial Report ◽  
Report Data ◽  
Data Source ◽  
Significant Regression

The purpose of this study was to determine the effect of the number of members, total deposits, total loans and working capital on the acquisition of Business Profits (SHU) in the KPRI Mitra Koperasi of SMA Negeri 1 Maja, Majalengka. The data source uses secondary data, namely financial statement data. The financial report data used in this thesis is data for the last 6 years from 2015 to 2020 at the KPRI Mitra  SMA Negeri 1 Maja, Majalengka. The sampling method used in this study, which is more specifically the type or method of non-probability sampling used in this study, is purposive sampling. Based on the results of research that has been done that the correlation coefficient simultaneously (together) between the total of members, deposits, loans, working capital to the remaining operating results, that the R Square is 0.550. This value is the result of the square of the correlation coefficient. The value of Rsquare x 100% is called the coefficient of determination. In this case it means that 55% of the influence of the total of members, total deposits, total of loans, working capital on the remaining operating results. For the rest, (100% - 55% = 45%) caused by other factors that were not studied. The result of interpretation of the coefficient of determination is 55%. Included in the strong or high influence. Based on the results of the F / ANOVA test, Fcount = 4.769 with a significance level of 0.000. As for the value of Ftable = 0.225 at a significance level of 0.05. So that Fcount > Ftable (4.769 > 0.225) with a significance value of 0.000 < 0.05 which indicates a significant regression model. So the conclusion is Fcount > Ftable, then H0 is rejected, meaning the total of members, total deposits, total loan, working capital simultaneously affect the SHU at the Koperasi KPRI Mitra of SMA Negeri 1 Maja, Majalengka.

scholarly journals TINJAUAN YURIDIS TENTANG PELAKSANAAN HAK DAN KEWAJIBAN BADAN PENYELENGGARAAN JAMINAN SOSIAL MENURUT UNDANG-UNDANG NOMOR 24 TAHUN 2011

Solusi ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 193-202
Author(s):  
Marsidah Marsidah
Keyword(s):  
Social Security ◽  
Secondary Data ◽  
Financial Condition ◽  
Social Security Fund ◽  
The Social ◽  
Secondary Data Source ◽  
Single Identity ◽  
Data Source ◽  
Security Funds ◽  
The Right

The purpose of this study was to determine the rights and obligations of the Social Security Organizing Agency. The type of research used is the type of normative legal research and the data source used is a secondary data source. The rights and obligations of the Social Security Organizing Body are regulated in the provisions of articles 12 and 13 of Law Number 24 of 2011. The right of the Social Security Organizing Body is to obtain operational funds for the operation of programs sourced from social security funds and / or other sources in accordance with statutory provisions -invitation. Whereas the obligation of the Social Security Organizing Body is to provide a single identity number to the participant, that is, a number given specifically by the Social Security Organizing Board to each participant to ensure orderly administration of the rights and obligations of each participant. Information on the performance and financial condition of the Social Security Organizing Agency includes information on the amount of assets and liabilities, receipts and disbursements for each Social Security Fund and / or the total assets and liabilities, receipts and disbursements of the Social Security Organizing Body, providing benefits to all participants in accordance with the Law - Law on the National Social Security System, providing information to participants about the rights and obligations to follow applicable regulations, providing information to participants about the procedure for obtaining rights and fulfilling their obligations, providing information to participants about balances.

scholarly journals Determinan Peringkat Sukuk: Ditinjau dari Aspek Akuntansi dan Non-Akuntansi

2020 ◽  
Vol 8 (2) ◽  
pp. 95
Author(s):  
Sofyan Hadinata
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Financial Condition ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect ◽  
Good Rating ◽  
Rating Information

The objective of this study was to provide empirical findings whether firm size, liquidity, productivity, and sukuk maturity have a significant influence on sukuk ratings. This study uses secondary data. The population of this research is companies issuing sukuk, listed on The Indonesia Stock Exchange and rated by PT PEFINDO. The sampling method used was purposive sampling. Meanwhile, for data analysis this study uses panel data regression method with the assistance of Eviews 10 software. Based on analysis, the results of this study indicate that company size, liquidity, profitability, and productivity have a positive effect on the sukuk rating, while sukuk maturity has a negative effect on the sukuk rating. Several implications of the results of this study. First, sukuk investors will be helped by sukuk rating information, because it reflects the company's financial condition. Second, companies that will issue sukuk or existing sukuk issuers must always put concern on the financial condition of their companies to ensure that the sukuk issued have a good rating. Third, the sukuk issuer must have careful planning to determine sukuk maturity, because it is associated with risks. Fourth, to reduce information asymmetry, policymakers should require all sukuk issuers to rate their sukuk. Keywords: Sukuk Ratings; Company Size; Liquidity; Profitability; Productivity; and Sukuk Maturity

scholarly journals Penerapan Akuntansi Murabahah Dan Akuntansi Musyarakah Dalam KPR BTN iB (Studi Kasus Pada Bank BTN Syariah Cabang Malang)

2019 ◽  
Vol 6 (1) ◽  
pp. 14
Author(s):  
Kresna Syukma Taruna ◽  
Nining Ika Wahyuni ◽  
Bunga Maharani
Keyword(s):  
Qualitative Method ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Accounting ◽  
Primary Data ◽  
Financial Report ◽  
Primary Data Source ◽  
Secondary Data Source ◽  
Data Source

This study aims to analyze the application of murabahah accounting and musyarakah accounting applied by Bank BTN Syariah Branch Malang in home financing product purchase. The method used is qualitative method with primary data source that is to interview to related parties and secondary data source obtained from literature and Financial Report of Bank BTN Syariah Branch of Malang. This research refers to Statement of financial accounting standards (PSAK) which have been issued by Bank Indonesia and has been commonly applied by banks in Indonesia. The conclusions of this study indicate the accounting treatment and implementation in the use of mortgage financing BTN iB according to PSAK and Fatwa National Sharia Board MUI. However, Bank BTN Syariah Branch Malang is not fully in accordance with the National Sharia Board Fatwa MUI and Statement of financial accounting standards (PSAK). There were some points which were not in line such as when there was a purchasing, bank did not buy the productm but only financed it. Other things were not in line were recognition and measurement of down payment, discount and number of account receivables which were presented in financial report. In terms of accounting musyarakah there were some points which were not in line, such as recognition on loss and receivables on profit and loss sharing.Keywords: KPR BTN iB, Murabahah Financing, Musyarakah Financing, PSAK.

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