scholarly journals Pengaruh Laporan Arus Kas Terhadap Tingkat Likuiditas (Studi Kasus Pada Lembaga Pembiayaan Di Bursa Efek Indonesia 2013-2017)

2020 ◽  
Vol 2 (1) ◽  
pp. 19
Author(s):  
Yogi Atmadijaya ◽  
Hilda Purnamawati ◽  
Iyan Sukiman
Keyword(s):  
Financial Institutions ◽  
Research Method ◽  
Quantitative Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Cash Flows ◽  
Test Results ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The research method used is a quantitative method with cuantitavie descriptive. The population in this study were all publicly listed companies listed on the Indonesia Stock Exchange in 2013-2017, the sampling technique used was purposive sampling and the samples taken were 12 financial institutions. The data analysis technique in this study is panel data regression analysis usingEviews. The test results show that in 2013-2017 the development of cash flows in 12 financial institutions fluctuated, with the highest average occurring in 2015. The development of the level of liquidity in 12 financial institutions tended to fluctuate with the highest liquidity level was 2014 Danasupra Erapacific Tbk. Partially cash flows from operating activities have a significant effect on the level of liquidity of financial institutions in 2013-2017. Partially the cash flows from investment activities have no significant effect on the level of liquidity of financial institutions in 2013-2017. Partially cash flows from funding activities have a significant effect on the level of liquidity of financial institutions in 2013-2017. Simultaneously, cash flows that feel from operating, investing and funding activities have a significant effect on the level of liquidity of financial institutions in 2013-2017 with a magnitude of influence of72.7%

scholarly journals Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Earning Per Share pada Bank Umum yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 72-82
Author(s):  
Rizki Muhammad Siddiq ◽  
Setiawan Setiawan ◽  
Ade Ali Nurdin
Keyword(s):  
Commercial Banks ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Financial Statement ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

In conducting this research which aims to find out from the influence of Loan to Deposit Ratio (LDR), Debt to Assets Ratio (DAR), and Return on Assets (ROA) to Earning per Share (EPS) in Commercial Banks listed on the IDX period 2008-2017. In this study the type of data used is secondary data, which is from financial statement data that has been published by the website on the Indonesia Stock Exchange and the website of each company that will be examined in the period 2008-2017. The total sample used in this study is four bank companies in the banking sub-sector that have been listed on the Indonesia Stock Exchange from 2008-2017. The technique that will be used in the way of sampling is by purposive sampling technique is a technique of determining samples with certain considerations. The analysis technique in this study uses panel data regression analysis using the Eviews 10 program tool.

scholarly journals ANALYSIS OF EFFECT OF PROFITABILITY, ASSETS STRUCTURE, SIZE OF COMPANIES, AND LIQUIDITY TO CAPITAL STRUCTURES IN MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2012 - 2015

2017 ◽  
Vol 8 (2) ◽  
pp. 339 ◽  
Author(s):  
Gatot Nazir Ahmad ◽  
Ripa Lestari ◽  
Sholatia Dalimunthe
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Mining Companies ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The purpose of this study is to analyze the effect of profitability, structure assets, firm size and liquidity to the capital structure of mining companies listed on the Indonesia Stock Exchange for the period 2012-2015. Sampling technique using purposive sampling. Data analysis technique used in this research is panel data regression. The results showed that partially profitability had negative and significant effect to capital structure, asset structure had positive and significant effect to capital structure, firm size had positive and significant effect to capital structure, and liquidity had negative and significant effect to capital structure. Simultaneously profitability, asset structure, firm size and liquidity have a significant effect on capital structure.

scholarly journals PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (PADA SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017)

2020 ◽  
Vol 10 (2) ◽  
pp. 196
Author(s):  
Eka Dela Oktiwiati ◽  
Mafizatun Nurhayati
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Investment Decision ◽  
Sampling Technique ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Observation Period

This study aims to determine the effect of Profitability, Capital Structur, and Investment Decision to company values. This population is pharmacist companies of Indonesia Stock Exchange on periode 2013 to 2017. The research design is causal research. The sampling technique is purposive sampling method. The method derived 6 companies that meet the criteria from 9 companies during the observation period of five years. Total sampel are 30 sample. The analysis technique used is the panel data regression. The results showed that profitability has positive and significant influence towards the firm value, while the capital structure has positive and significant towards the firm value. And the investment decision has positive and significant influence towards the firm value.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN

2019 ◽  
Author(s):  
Dede Yusuf ◽  
Irdha Yusra
Keyword(s):  
Growth Rate ◽  
Regression Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Test Results ◽  
General Will ◽  
Panel Data Regression ◽  
Maximum Benefit ◽  
Data Regression ◽  
Operational Activities

The company is a group that has the aim to get the maximum benefit possible by utilizing existing resources as optimally as possible. Companies in general will not be able to finance all of their operational activities by using their own capital, because of limited funds from the leadership of the company. hence the company tries to utilize the resources they have such as tangibility and the company's growth rate to obtain additional capital. This study aims to determine how much tangibility and growth rates can influence companies in setting capital structures. The population in this study are all companies listed on the Indonesia Stock Exchange during the end of the 2013-2017 period. In this study using purposive sampling technique in sampling and obtained a sample of 19 companies with 95 observations. Panel data regression analysis in this study uses the help of the E-Views 8 application and tests CEM, FEM and REM to determine the best model. The test results state that tangibility has a positive and significant effect on company leverage, while the growth rate does not significantly influence company leverage

scholarly journals The Effect of Intellectual Capital Performance on Company's Financial Performance

2020 ◽  
Vol 10 (3) ◽  
Author(s):  
Bella Pramathana ◽  
Wahyu Widarjo
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Value Added ◽  
Sampling Technique ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Study Results

This study analyzes the effect of intellectual capital performance on the company's financial performance in the current year and the following year. We use the Modified Value Added Coefficient (MVAIC) to measure the performance of company's intellectual capital. The research sample is companies listed on the Indonesia Stock Exchange (BEI) 2015-2017 which are included in the High-IC intensive industries category based on the classification of the Global Industries Classification Standard (GICS). Samples were obtained using purposive sampling technique in order to obtain 112 companies with a total of 336 observations. The data analysis technique was conducted by using panel data regression. This study results indicate that intellectual capital performance has positive and significant effect on the company's financial performance for the current year. However, it does not significantly affect the company's financial performance in the following year. This study contributes to the accounting literature development, especially the important role of intellectual capital in improving financial performance of company. 

scholarly journals Determinan Tax Avoidance Pada Industri Barang Konsumsi Tahun 2014-2018

2020 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Elvina Dwi Anita ◽  
Kartika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Stock Exchange ◽  
Random Effect ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Audit Committees ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Tax Payments

Taxes are the country's biggest income support but are against the interests of companies that consider taxes to be a deduction from income. Differences in interests have caused many tax avoidance cases to minimize tax payments. The purpose of this study was to analyze the influence of independent commissioners, audit committees, capital intensity, leverage, profitability, and advertising costs on tax avoidance. The consumer goods industry on the Indonesia Stock Exchange in the 2014-2018 period, 38 companies were made into populations. The use of a purposive sampling technique produced 23 sample companies with 115 observational data. The data analysis technique uses panel data regression with selected random effect models. The results of the study prove that leverage and profitability affect tax avoidance, while independent commissioners, audit committees, capital intensity, and advertising costs do not show an effect on tax avoidance.

scholarly journals ARUS KAS OPERASI, LEVERAGE, SALES GROWTH TERHADAP FINANCIAL DISTRESS

2020 ◽  
Vol 12 (2) ◽  
pp. 60-64
Author(s):  
Melsa Aninda Fitri ◽  
Vaya Juliana Dillak
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Research Method ◽  
Quantitative Method ◽  
Stock Exchange ◽  
Sales Growth ◽  
Analysis Techniques ◽  
Panel Data Regression ◽  
Data Regression ◽  
Operating Cash Flow

The purpose of this study is to determine how the influence of operating cash flow, leverage and sales growth ratios on the occurrence of financial distress. The research method used in this study is a quantitative method. While the data collection techniques used in this study are purposive sampling. The population in this study is the textile and garment subsector companies listed on the Indonesia Stock Exchange in 2015-2018 as many as 14 companies with observational data of 56 samples. This study uses panel data regression analysis techniques. Simultaneous variable operating cash flow, leverage, and sales growth have a significant effect on financial distress. And then, leverage has a significant effect on financial distress. While the operating cash flow and sales growth partially did not have significant effect on financial distress.

scholarly journals Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 648-657
Author(s):  
Sofi Dwiastuti Agustina ◽  
Jaeni Jaeni
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Audit Report ◽  
Firm Age ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This study seeks to examine the effect of company size, company age, profitability, solvency, and liquidity on audit report lag on tourism companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples in this study were 16 companies, selected with certain criteria using purposive sampling technique. The data analysis technique used in this research is panel data regression analysis using Eviews 9 software. The results showed that the firm age variable had a positive effect on audit report lag, while the profitability variable had a negative effect on audit report lag, while firm size, solvency and liquidity variables had no significant effect on audit report lag.

scholarly journals Pengaruh Likuiditas, Leverage, Aktivitas, dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018

2020 ◽  
Vol 20 (3) ◽  
pp. 919
Author(s):  
Anju Galingging ◽  
Fery Xaverius Aritonang ◽  
Herlina Novita
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Goods ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Method ◽  
Stock Exchange ◽  
Test Results ◽  
Activity Variable ◽  
Independent Variable

The purpose of this study is to determine and analyze the effect of Liquidity, Leverage, Activity, and Profitability on Firm Value in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the period 2015-2018. This study uses a quantitative method with a desciptive type. The population of this study is the Consumer Goods Sector that is listed on the Indonesia Stock Exchange for the 2015-2018 period, as many as 50 companies. Sampling using purposive sampling and obtained a research sample of 60 samples from 15 sectors of consumer goods multiplied by 4 years. This research method uses multiple linear regression. The coefficient test results obtained from the Adjusted R Square value are 3.7%, which means that the variation in the Firm Value variable described by the independent variable is 96.3%. The research results simultaneously show that liquidity, leverage, activity, and profitability have no effect on firm value. Meanwhile, partially it shows that liquidity, leverage, and profitability have no and insignificant effect on firm value, but for the activity variable has a significant effect on firm value.

scholarly journals Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak Dari Efisiensi Operasional

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Zulfah Hijriyani ◽  
Setiawan Setiawan
Keyword(s):  
Financial Services ◽  
Secondary Data ◽  
Sampling Technique ◽  
Operational Efficiency ◽  
Islamic Banks ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.

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