scholarly journals ANALISIS ARUS KAS OPERASI DAN RETURN ON ASSET (ROA) TERHADAP RETURN SAHAM DENGAN LABA AKUNTANSI SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 15 (1) ◽  
pp. 73-82
Author(s):  
Retno Wulandari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Returns ◽  
Cash Flow ◽  
Analysis Method ◽  
Return On Assets ◽  
Negative Effect ◽  
Sample Technique ◽  
Operating Cash Flow ◽  
The Relationship

This study aims to examine the effect of operating cash flow and return on assets on stock returns with accounting profit as a moderating variable. The sample technique used purposive sampling on LQ 45 listed companies (IDX) for the period 2016-2018, because the samples were taken using certain criteria and obtained 20 companies as research samples. The data analysis method is multiple liner regression analysis. The result of the research shows that operating cash flow has a negative effect on stock returns, ROA negatively affects stock returns, and then accounting profit affects stock returns. Associated with path analysis, the results are obtained, firstly accounting profit weakens the relationship between cash flow and stock returns and secondly, accounting profit strengthens the relationship between ROA on stock returns.

scholarly journals Profitabilitas, Likuiditas, Leverage, Arus Kas Operasi dan Return Saham Syariah pada Perusahaan Jakarta Islamic Index

2017 ◽  
Vol 4 (01) ◽  
pp. 1-12
Author(s):  
Sinta Wardani ◽  
Hermiyetti Hermiyetti ◽  
Muhammad Yusuf
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Returns ◽  
Cash Flow ◽  
Cash Flows ◽  
Jel Classification ◽  
Future Research ◽  
Operating Cash Flows ◽  
Operating Cash Flow

ABSTRACT This study aims to analyze and believe the factors that affect the return of sharia in the Jakarta Islamic Index. The sample of research is 29 companies with data from 2009-2015. Data analysis using multiple regression analysis. The results showed, liquidity and leverage is not significant significant to the return of sharia stocks. Operating cash flows are significant and positive against Sharia share returns. An interesting finding in this research is the role of operating cash flow as a determinant of stock returns. Future research can be proven the role of cash flow and other financial performance as a determinant of stock returns. A B S T R A K Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris mengenai faktor-faktor yang mempengaruhi return saham syariah di Jakarta Islamic Index. Sampel penelitian sebanyak 29 perusahaan dengan data tahun 2009-2015. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa profitabilitas. likuiditas dan leverage tidak berpengaruh signifikan terhadap return saham syariah. Arus kas operasi berpengaruh signifikan dan positif terhadap return saham syariah. Temuan menarik dalam penelitian ini adalah peran arus kas operasi sebagai penentu return saham. Penelitian mendatang dapat dibuktikan peran arus kas investasi dan pendanaan serta kinerja keuanganlainnya sebagai penentu return saham. JEL Classification: H54, R53

Profitabilitas, Likuiditas, Leverage, Arus Kas Operasi dan Return Saham Syariah pada Perusahaan Jakarta Islamic Index

2017 ◽  
Vol 4 (01) ◽  
pp. 1-12
Author(s):  
Sinta Wardani ◽  
Hermiyetti Hermiyetti ◽  
Muhammad Yusuf
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Returns ◽  
Cash Flow ◽  
Cash Flows ◽  
Jel Classification ◽  
Future Research ◽  
Operating Cash Flows ◽  
Operating Cash Flow

ABSTRACT This study aims to analyze and believe the factors that affect the return of sharia in the Jakarta Islamic Index. The sample of research is 29 companies with data from 2009-2015. Data analysis using multiple regression analysis. The results showed, liquidity and leverage is not significant significant to the return of sharia stocks. Operating cash flows are significant and positive against Sharia share returns. An interesting finding in this research is the role of operating cash flow as a determinant of stock returns. Future research can be proven the role of cash flow and other financial performance as a determinant of stock returns. A B S T R A K Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris mengenai faktor-faktor yang mempengaruhi return saham syariah di Jakarta Islamic Index. Sampel penelitian sebanyak 29 perusahaan dengan data tahun 2009-2015. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa profitabilitas. likuiditas dan leverage tidak berpengaruh signifikan terhadap return saham syariah. Arus kas operasi berpengaruh signifikan dan positif terhadap return saham syariah. Temuan menarik dalam penelitian ini adalah peran arus kas operasi sebagai penentu return saham. Penelitian mendatang dapat dibuktikan peran arus kas investasi dan pendanaan serta kinerja keuanganlainnya sebagai penentu return saham. JEL Classification: H54, R53

scholarly journals Analisis Determinan Persistensi Laba pada Perusahaan Jasa di Bursa Efek Indonesia

1970 ◽  
Vol 4 (01) ◽  
pp. 13-20
Author(s):  
Feni Marnilin ◽  
J.M.V. Mulyadi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Returns ◽  
Cash Flow ◽  
Cash Flows ◽  
Jel Classification ◽  
Future Research ◽  
Operating Cash Flows ◽  
Operating Cash Flow

ABSTRACT This study aims to analyze and believe the factors that affect the return of sharia in the Jakarta Islamic Index. The sample of research is 29 companies with data from 2009-2015. Data analysis using multiple regression analysis. The results showed, liquidity and leverage is not significant significant to the return of sharia stocks. Operating cash flows are significant and positive against Sharia share returns. An interesting finding in this research is the role of operating cash flow as a determinant of stock returns. Future research can be proven the role of cash flow and other financial performance as a determinant of stock returns. ABSTRAK Persistensi laba merupakan laba yang dapat digunakan sebagai indikator laba mendatang. Persistensi laba yang berkesinambungan dinyatakan sebagai laba yang mempunyai kualitas tinggi. Penelitian ini bertujuan untuk mengetahui analisis determinan persistensi laba pada perusahaan jasa sektor perdagangan jasa dan investasi. Sampel yang digunakan dalam penelitian menggunakan metode purposive sampling yaitu perusahaan jasa sektor perdagangan jasa dan investasi sebanyak 27 perusahaan selama tahun 2010 hingga tahun 2014. Pengujian dilakukan dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa aliran kas operasi dan tingkat utang berpengaruh terhadap persistensi laba, perbedaan antara laba akuntansi dengan laba fiskal tidak berpengaruh terhadap persistensi laba. JEL Classification: M41, L81

ANALISIS PENGARUH FIRM SIZE DAN PROFITABILITAS TERHADAP ISLAMIC SOCIAL REPORTING (ISR) DENGAN EARNING GROWTH SEBAGAI VARIABEL MODERATING PADA JAKARTA ISLAMIC INDEX (JII)

1970 ◽  
Vol 18 (1) ◽  
pp. 137-150
Author(s):  
Titin Hartini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Sampling Technique ◽  
Social Reporting ◽  
Analysis Method ◽  
Earning Growth ◽  
Independent Variables ◽  
Dependent Variables ◽  
The Relationship

This study aims to determine and analyze the effect of Firm Size and Profitability on Islamic Social Reporting, and see whether Earning Growth can strengthen or weaken the relationship between independent variables to the dependent variable. This research takes object in companies registered in Jakarta Islamic Index (JII) for period 2011-2015, amounted to 30 companies and obtained by 12 companies by using purposive sampling technique. Data analysis method used is multiple regression analysis. Based on the results of simultaneous research all the variables berpegaruh against Islamic Social Reporting, but partially, only Firm Size that affect the Islamic Social Reporting. In addition, Earning Growth can not strengthen or weaken the relationship between independent variables and dependent variables.

scholarly journals The effect of stakeholder on firm value and environmental performance as intervening variable

2020 ◽  
Vol 2 (1) ◽  
pp. 41-56
Author(s):  
Djoko Suhardjanto ◽  
◽  
Sigit Santosa ◽  
Tri Fitrianto Suratno ◽  
Rini Fatmawati ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Path Analysis ◽  
Research Methodology ◽  
Environmental Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Analysis Method ◽  
Negative Effect ◽  
The Relationship

Purpose: This study aimed to understand the relationship between stakeholder and firm value with environmental performance as the intervening variable. The study was conducted on companies listed in Indonesia Stock Exchange and listed in the PROPER program during 2016 and 2017. The stakeholder variables in this study consist of managerial ownership (manager), consumer, and employee. Research methodology: The samples were determined using purposive sampling with a total of 131 companies and using path analysis method as an expansion of regression analysis. Result: The result is managerial ownership, consumer, and employee do not affect firm value directly. Managerial ownership has a positive and significant effect on firm value through environmental performance. The consumer has a significant and negative effect on the firm value through environmental performance and employee has a significant and negative effect on the firm value. Limitation: The sample is limited for two years period and adjusted R2 is 21.5%. Contribution: This study can identify variables that affect firm value, especially: manager, consumer, employee and environmental performance. Keywords: Firm value, Stakeholder, Environmental performance

scholarly journals The Relationship Between Motivation and Worker’s Productivity in Civil Registration and Population Department, Asahan Regency, Indonesia

2018 ◽  
Vol 1 (2) ◽  
pp. 148-160
Author(s):  
Supiah Ningsih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Human Resources ◽  
Work Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Work Activities ◽  
Civil Registration ◽  
The Relationship

Human resources as labor or employees play an important role in improving productivity and achievement of predetermined objectives. Efforts to mobilize labor are an important task for agencies. In this case the agency should be able to do coaching on employees so that they want to perform work activities effectively and efficiently. By conducting coaching on employees, will be obtained by qualified, competent, reliable, have high morale to achieve a goal that leads to work performance. The result of data analysis with multiple linear regression analysis method Y = 5.567 + 0,105X1 + 0,967X2 + 0,450X3 + 1,078X4 + 0,164X5 + e, it means that every improvement of motivation variable consist of X1, X2, X3, X4, X5 for one unit then it will also increase the productivity at the Department of Population and Civil Registration Kab. Asahan of 0.105, 0.967, 0.450, 1.078, and 0.164 units.

scholarly journals Investment-Cash Flow Sensitivity: A Study of Iranian Listed Companies

Organizacija ◽  
2013 ◽  
Vol 46 (3) ◽  
pp. 87-97
Author(s):  
Mahdi Salehi ◽  
Ali Mohammadi ◽  
Parisa Taherzadeh Esfahani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Cash Flow ◽  
Stock Exchange ◽  
Synthetic Data ◽  
Listed Companies ◽  
Audit Report ◽  
Flow Sensitivity ◽  
Cash Flow Sensitivity ◽  
Negative Effect

The main objective of the current study is to examine the effect of audit report on cash-flow investment sensitivity of 123 listed companies in Tehran Stock Exchange (TSE) during 2006-2010. Regression analysis and synthetic data were used for data analysis. The results showed that receiving modified report has a significant negative effect on cash flow-investment sensitivity. The findings also suggest the significant effect of receiving qualified report and unqualified report with explanatory paragraphs on cash flow-investment sensitivity.

scholarly journals Karakteristik Anggota Dewan Perwakilan Rakyat Daerah sebagai Variabel Anteseden Tingkat Korupsi dan Implikasinya terhadap Kualitas Audit (Studi Kasus di Pemerintah Provinsi Banten)

2020 ◽  
Vol 8 (1) ◽  
pp. 16-29
Author(s):  
Rudi Zulfikar ◽  
Kurniasih Dwi Astuti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Audit Quality ◽  
Background Knowledge ◽  
The Political ◽  
Test Results ◽  
Analysis Method ◽  
Negative Effect ◽  
Political Background

Tujuan penelitian ini untuk mengetahui pengaruh Personal Background, Political Background, pengetahuan dan Pemahaman anggota Dewan Perwakilan Rakyat Daerah Propinsi Banten terhadap tingkat Korupsi serta implikasinya terhadap Kualitas Audit. Populasi penelitian ini adalah seluruh anggota DPRD Provinsi Banten sejumlah 85 orang. Metode analisis data penelitian ini yaitu analisis regresi berganda. Hasil pengujian menunjukkan Personal background, pengetahuan dan Pemahaman anggota Dewan Perwakilan Rakyat Daerah Provinsi Banten berpengaruh menurunkan terhadap tingkat Korupsi. Hasil lainnya, Tingkat Korupsi berpengaruh negatif terhadap Kualitas Audit. Sedangkan Political Backgroundtidak berpengaruh.   The purpose of this study was to determine the effect of Personal Background, Political Background, knowledge and understanding of members of the Banten Province Regional Representative Council on the level of Corruption and its implications for Audit Quality. The population of this study was all members of the Banten Province DPRD numbering 85 people. The data analysis method of this research is multiple regression analysis. The test results show that the Personal background, knowledge and understanding of the members of the Regional Representatives Council of Banten Province has the effect of reducing the level of Corruption. Other results, the level of corruption has a negative effect on audit quality. While the Political Background has no effect.

scholarly journals THE INFLUENCE OF TAX AWARENESS TOWARD TAX COMPLIANCE OF ENTREPRENEURIAL TAXPAYERS AND CELENGAN PADJEG PROGRAM AS A MODERATING VARIABLE: A Case Study At The Pratama Tax Office Of Wonosari Town

INFERENSI ◽  
2016 ◽  
Vol 10 (1) ◽  
pp. 47
Author(s):  
Suyanto Suyanto ◽  
Endah Trisnawati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Tax Compliance ◽  
Analysis Method ◽  
Significance Level ◽  
Convenience Sampling ◽  
The Relationship

The objectives of this research are to test the tax awareness in relation to the tax compliance and to examine Celengan Padjeg Program which acts as a moderating variable to build a relationship between the tax awareness and the tax compliance. This research was conducted using Convenience sampling consisted of 98 respondents from individual taxpayers in Wonosari, Yogyakarta, Indonesia. The sample was fundamentally based on 95 questionnaires. The data analysis method of this research was a multiple regression analysis and test interactions. The analysis results showed that the tax awareness affected the tax compliance with a significance level of 0,000 (<0,05). The Celengan Padjeg Program influenced the relationship between the tax awareness and the tax compliance significantly and it moderated the relationship between two variables.

scholarly journals Intellectual Capital and Risk Management to Overcome Non Performing Loans

2021 ◽  
Vol 19 (1) ◽  
pp. 63-73
Author(s):  
Fika Azmi ◽  
Pratomo Cahyo Kurniawan
Keyword(s):  
Risk Management ◽  
Regression Analysis ◽  
Data Analysis ◽  
Intellectual Capital ◽  
Financial Services ◽  
Sampling Method ◽  
Business Activity ◽  
Optimal Management ◽  
Negative Effect ◽  
The Relationship

The implementation of risk management is an obligation that must be carried out by rural banks in every business activity in accordance with Financial Services Authority regulation 13/OJK.03/2015. This study aims to examine whether the implementation of risk management can strengthen or weaken the effect of intellectual capital on non-performing loans. The sampling method used the saturated method and obtained data of 26 research samples. The selected respondents were the leaders of the rural banks in Semarang City. Data analysis using Moderated Regression Analysis (MRA) shows that intellectual capital has a negative effect to non-performing loans. Furthermore, the implementation of risk management strengthens the relationship between intellectual capital and non-performing loans. This means that optimal management of intellectual capital and supported by effective risk management will reduce non-performing loans

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