scholarly journals Determinan Current Asset Terhadap Pertumbuhan Laba

2020 ◽  
Vol 3 (2) ◽  
pp. 324-335
Author(s):  
Septyaningrum Septyanigrum ◽  
Anita Wijayanti ◽  
Rosa Nikmatul Fajri
Keyword(s):  
Stock Exchange ◽  
Decision Making Process ◽  
Company Performance ◽  
Accounts Receivable ◽  
State Of The Economy ◽  
Current Asset ◽  
Inventory Turnover ◽  
Performance Results ◽  
A Company ◽  
Profit Growth

Profit is often used as a benchmark in achieving the performance results of a company in a certain period, where profit is an indicator to determine the state of the economy or company performance. With the financial ratios said to have uses if it can be used to predict economic phenomena that occur. One of them is profit change. The purpose of this research was to analyze Cash Turnover, Receivable Turnover, and Inventory Turnover on Profit Growth. The population in this research is LQ45 companies listed on the Indonesia Stock Exchange in 2017-2018 using purposive sampling techniques. The number of samples taken in this research were 15 companies using multiple linear analysis. The results showed that Accounts Receivable Turnover had an effect on Profit Growth, while Cash Turnover and Inventory Turnover had no effect on Profit Growth. The benefits of research to help investors support the decision making process, in addition to seeing the company's performance in generating profits.

scholarly journals Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2015-2018)

2020 ◽  
Vol 16 (1) ◽  
pp. 39-43
Author(s):  
Yanti Yanti ◽  
Mumun Maemunah
Keyword(s):  
Turnover Rate ◽  
Stock Exchange ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Report ◽  
Accounts Receivable ◽  
Income Statement ◽  
Inventory Turnover ◽  
Report Data ◽  
A Company

The aim of this study is to determine the accounts receivable turnover rate and inventory turnover have an influence on profitability both partially and simultaneously in a company. The object of this study is a consumer goods industry sector manufacturing company that listed on Indonesia Stock Exchange in the period 2015-2017. The type of data in this study is quantitative data. The source of the data in this study is secondary data, in the form of financial report data (balance sheet and income statement) related to variable in this study. The results of this study indicates that accounts receivable turnover has an affect on profitability. While inventory turnover does not affect on profitability. The results of the study simultaneously indicates that accounts receivable turnover and inventory turnover influence together on profitability.

scholarly journals ANALISIS EFISIENSI DAN EFEKTIVITAS MANAJEMEN MODAL KERJA DALAM MENINGKATKAN PROFITABILITAS PADA PERUSAHAAN KELOMPOK INDUSTRI OTOMOTIF DI BURSA EFEK INDONESIA

2017 ◽  
Vol 2 (02) ◽  
Author(s):  
Carolla Chyntia D. Pipy ◽  
M. Taufiq Hidayat
Keyword(s):  
Automotive Industry ◽  
Stock Exchange ◽  
Financial Statements ◽  
Vital Role ◽  
Working Capital ◽  
Accounts Receivable ◽  
Analysis Technique ◽  
Inventory Turnover ◽  
A Company

ABSTRACTWorking capital is very important for the company. Companies that do not have adequate working capital would be difficult to carry out its activities. Without sufficient working capital, a company will lose the opportunity to improve the quantity and quality of the product. Working capital has a very vital role for the survival of a company in achieving the aim of gaining profit. This study aims to determine the effect of working capital turnover, turnover of cash, accounts receivable turnover and inventory turnover on profitability, simultaneously or partially. The sample in this study is the automotive industry companies in the Indonesia Stock Exchange. The data used are the financial statements of the period 2010 to 2014. The data analysis technique used is multiple linear regression, F test and t test. The results showed that the turnover of working capital, cash turnover, receivable turnover and inventory turnover simultaneously affect the profitability. Working capital turnover did not affect the profitability. Cash turnover did not affect the profitability. Accounts receivable turnover affect the profitability. Inventory turnover affect the profitability. Keywords:     working capital turnover, cash, accounts receivable, inventory, profitability

RASIO FUNDAMENTAL TERHADAP PERTUMBUHAN LABA: VARIABEL MODERASI UKURAN PERUSAHAAN (Fundamental ratio on income growth: Variables of company size moderation)

2021 ◽  
Vol 5 (1) ◽  
pp. 261
Author(s):  
Andri Gunawan Putra As'ari ◽  
Tri Kartika Pertiwi
Keyword(s):  
Financial Analysis ◽  
Stock Exchange ◽  
Research Result ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Analysis Technique ◽  
Solvency Ratio ◽  
A Company ◽  
Profit Growth

To find out the performance of a company it is necessary to have a financial analysis, where in analyzing the financial statements will get a view of the good and bad financial performance. For this reason, this study aims to analyze the effect of the Liquidity Ratio, Solvency Ratio, Profitability Ratio, and Activity Ratio on profit growth with company size as a moderating variable. The population in this study was all trade retail companies that listed in Indonesia Stock Exchange in the period 2015-2018. The research samples was determined by using purposive sampling technique, so that obtained 21 trade retail companies that quality as the sample. The analysis technique used is moderation regression analysis. Based on the research result showed that Solvability, Profitability and Activity ratios has an effect on profit growth and company size is a moderation variabel. Liquidity Ratio has no effect on profit growth and company size not a moderating variable between Liquidity on profit growth.

scholarly journals Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity

2019 ◽  
Author(s):  
Rusdiyanto Rusdiyanto ◽  
Dian Agustia ◽  
Soegeng Soetedjo ◽  
Dina Fitrisia Septiarini ◽  
Susetyorini Susetyorini ◽  
...  
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Sales Growth ◽  
Accounts Receivable ◽  
Operating Cash Flow ◽  
Google Search ◽  
A Company

In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc. The research method used is descriptive method with a quantitative approach. In this statement, the population used in this study is the financial statement data from PT. Unilever Indonesia Plc. from 2010 to 2018, the technique of determining the sampling uses Purposive Sampling. This research data uses secondary data from PT. Unilever Indonesia Plc financial statements from 2010 to 2018. All data sources were obtained from the website of the Indonesia Stock Exchange at https://www.idx.co.id, the company's website and Google search. Our analysis reveals that sales growth and accounts receivable turnover from PT. Unilever Indonesia Plc. has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has an influence on the Liquidity of PT Unilever Indonesia Plc. This means the ups and downs of the value of sales and accounts receivable turnover of a company has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has increased or decreased has an influence on the liquidity of PT Unilever Indonesia Plc. The value of sales growth, accounts receivable turnover and operating cash flow can explain the liquidity of PT Unilever Indonesia Plc. by 78%, while 22% is explained by other factors which are not included in this study.

scholarly journals Effect of Current Assets on Profit Through Credit on Jakarta Islamic Index Company 2012-2014 In Indonesia Stock Exchange

2018 ◽  
Vol 5 (2) ◽  
pp. 183
Author(s):  
Agus Edi Kusuma ◽  
Rahmat Agus Santosa ◽  
Anita Handayani
Keyword(s):  
Path Analysis ◽  
Stock Exchange ◽  
Financial Statements ◽  
T Test ◽  
Company Performance ◽  
Maximum Profit ◽  
Current Asset ◽  
On Line

Companies in essence is to obtain the maximum profit. In theory of financial statements, profitability is a measure of the company in generating profits (the bigger the better). The profits are used to measure company performance. This study aimed to test the current asset of the Debt on the Company's Profits at the Jakarta Stock Exchange Index.This study uses a sample of 14 financial statements and tested using the t-test, sobel test and path analysis. Result of testing by t-test shows that the significant effect of Current Assets to Debt, Current Assets had no significant effect on Profits, and Debt significant effect on Profits.The result of sobel test shows Current Assets of a significant effect on Profits through Debt.The result of path analysis on line 1 (p1) that the Current Assets of the Debt of -0.001 indicates that the current Assets of the Profits of 0.030 (p3) that the Debt of the Profits of 36.653 indicates that the higher the Debt, the Profits will be as high as well and in line 4 (p4 ) Current Assets of the Profits through Debt of -0.0006653 show that any improvement Current Assets and Debt, it will cause Profits to fall.

scholarly journals Pengaruh, Hutang Jangka Pendek dan Penjualan Terhadap Pertumbuhan Laba Perusahaan

2018 ◽  
Vol 5 (2) ◽  
pp. 091-097
Author(s):  
Anisa Eka ◽  
Bintang Sahala Marpaung
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Short Term ◽  
Important Indicator ◽  
Earnings Growth ◽  
A Company ◽  
Profit Growth

Income is one important indicator to assess performance of a company. As the most liquid assets of the company, cash is important to measure the adequacy of the company's costs needed to repay debts and finance its activities. The purpose of this study was to determine the effect of cash on earnings, the influence of short-term debt on earnings growth, the influence of sales on profit growth, and how cash, short-term debt and the sales are affecting the profit growth in the company PT. Indocement Tunggal Prakasa. Tbk, PT. Mayora Indah. Tbk, and PT. Astra Otoparts. Tbk. The year of observation is of period 2005-2014, and types of data used are secondary data derived from the company's official website as well as the Indonesian Stock Exchange. The analytical method used in this study is regression analysis to find variables that have effects either partially or simultaneously. Based on the results of research conducted over a period of 10 years from 2005 to 2014, it can be concluded that the Treasury had no significant effect on earnings growth partially in PT Indocement single prakasa, PT Mayora Indah Tbk and PT Astra, short-term debt partially had not significant effect on profit growth PT Indocement PT Mayora and PT Astra. Sales had not partially significant effect on earnings growth at PT Indocemet Tunggal Tbk prakasa whereas in PT Mayora Indah Tbk and PT Astra Otoparts it had significantly affected on earnings growth.

scholarly journals Stock Market Increase and Decrease using Twitter Sentiment Analysis and ARIMA Model

2021 ◽  
Vol 12 (1S) ◽  
pp. 146-161
Author(s):  
S. V. Kedar
Keyword(s):  
Social Networks ◽  
Time Series ◽  
Social Networking ◽  
Sentiment Analysis ◽  
Stock Exchange ◽  
Arima Model ◽  
Forecasting Model ◽  
Company Performance ◽  
The People ◽  
A Company

With centuries and decades, people started evolving and slowly started entering into technology era. Social networks era came before everyone which connected people from far away countries. Such an example of social network are applications like Twitter, Facebook, Instagram, LinkedIn etc. Every application has its own significance. Such an application is Twitter where people tweet regarding their opinion about a topic, a person anything. The tweets regarding company its performance and people’s opinion about the stock is also tweeted. People like to invest in stocks using this data posted of social networking. This data keeps them updated about a company. In this paper, we will be using tweets related to stocks so that we can analyse sentiments of people regarding a particular stock. This sentiment analysis can provide a feedback about the company so that we will be able to understand an increase or decrease with respect to the people or company performance. In later stages, we will be comparing this analysis with ARIMA model which is time series forecasting model. ARIMA takes values of stocks and predicts its future prices based on its algorithm. Using both of these techniques a cumulative result for stock exchange will be obtained. The dataset is the fresh tweets taken from twitter and also the stock data will be imported directly for ARIMA.

scholarly journals ANALISIS RASIO LIKUIDITAS, PROFITABILITAS, SOLVABILITAS DAN PERPUTARAN PERSEDIAAN UNTUK MENILAI KINERJA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI

2019 ◽  
Vol 4 (1) ◽  
pp. 75
Author(s):  
Masta Sembiring
Keyword(s):  
Data Processing ◽  
Stock Returns ◽  
Return On Investment ◽  
Stock Exchange ◽  
Processing Technique ◽  
Retail Trade ◽  
Linear Regression Method ◽  
Company Performance ◽  
Current Ratio ◽  
Inventory Turnover

Measurement of a company's performance can be seen from financial ratio or stock returns. This study aims to know whether liquidity, profitability, solvency, and inventory turnover have an effect after being analyzed on the performance of company on companies listed on Indonesia Stock Exchange. The variables used are Current Ratio, Return on Investment, Debt to Asset Ratio, Inventory Turnover to Net Profit Margin. The population in this study consisted of 148 companies in retail trade, service and investment group that were listed on the Indonesia Stock Exchange. The sample chosen by purposive sampling was chosen to be 17 companies listed on Indonesia Stock Exchange during 2014 to 2017. Data collection techniques used were documentation techniques. Data processing technique used is data processing with SPSS version 21. Data analysis method used is multiple linear regression method. Results of the T test show that partially Current Ratio, Debt to Asset Ratio, and inventory turnover have a negative and significant effect on company performance, while Return On Investment has a positive and significant influence on company performance. The results of the F test analysis  indicate that the variable Liquidity Ratio, Profitability, Solvability and Inventory Turnover together have a significant effect on company performance.

scholarly journals Budaya Organisasi Salah Satu Faktor Penentu Kinerja Karyawan

2020 ◽  
Vol 3 (2) ◽  
pp. 518-523
Author(s):  
Marlina Deliana
Keyword(s):  
Organizational Culture ◽  
Employee Performance ◽  
Company Performance ◽  
Social Culture ◽  
Work Patterns ◽  
Community Culture ◽  
Performance Results ◽  
A Company ◽  
Determining Factor ◽  
The Way

Organizational culture is one of the factors that differentiate the performance results of a company. Organizational culture is proposed to employees as the way a job is done. National and social culture of a country influences organizational culture, based on the Hofstede’s and Trompeneaar’s model, there are dimensions of community culture that influence and shape the values and norms of a founder, employees, and customers of a company. Performance is the result of an employee's ability coupled with effort and support. The ability of an influential person is influenced by talent and interest, while effort is influenced by motivation, incentives and work patterns. The importance of organizational culture on employee performance has two research views. Some researchers consider that organizational culture has no significant effect on performance, while some studies prove that organizational culture has a positive and significant effect on employee performance. Organizational culture that is found in many Indonesians organizational culture is a hierarchical culture, which focuses on control and stability associated with the bureaucratic system. So that this becomes one of the factors, where organizational culture is not a determining factor for improving performance.

scholarly journals Reaksi Pasar Atas Pengumuman Anugerah Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup

2021 ◽  
Vol 31 (9) ◽  
pp. 2240
Author(s):  
I Gde Ary Wirajaya ◽  
Teresia Arta Pangestu
Keyword(s):  
Environmental Management ◽  
Abnormal Return ◽  
Market Reaction ◽  
Stock Exchange ◽  
Management Program ◽  
T Test ◽  
Company Performance ◽  
Announcement Date ◽  
Analysis Technique ◽  
A Company

This study aims to examine the market's reaction to information regarding the announcement of a company performance rating assessment program award in environmental management. Market reaction is measured by abnormal return around the announcement date of the environmental management program. This research is conducted at the Indonesia Stock Exchange. The population in this study are all publicly listed companies receiving PROPER awards listed on the IDX in 2018 for a total of 51 companies. Samples that met the purposive sampling criteria are 50 companies. The analysis technique used is one sample t-test and independent samples t-test.  The results of this study indicate that there is a market reaction around the PROPER rating announcement date, and there is no different market reaction between companies with good ratings and companies with bad ratings. Keywords: Event Study; Abnormal Return; PROPER.

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