scholarly journals Pengaruh Rektrukturisasi Kredit di Masa Pandemi Covid-19 Terhadap Pendapatan pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

2021 ◽  
Vol 5 (1) ◽  
pp. 94
Author(s):  
Muhammad Reza Septriawan ◽  
Sri Mulyani ◽  
M Iqbal
Keyword(s):  
Hypothesis Testing ◽  
Stock Exchange ◽  
Secondary Data ◽  
T Test ◽  
Coefficient Of Determination ◽  
Research Model ◽  
Financial Reports ◽  
Negative Effect ◽  
Independent Variable ◽  
The Impact

The research will look at the impact of credit restructuring on the income of banks in Indonesia. This research was conducted with a quantitative approach, with reference to the data used is secondary data, in the form of financial reports of all banking issuers (45 issuers) which are reported and summarized on the official website of the Indonesia Stock Exchange (BEI). The results of hypothesis testing using the t test show a significance value of 0.00 <0.05 with a coefficient value of -1.260, which means that credit restructuring has a negative effect on bank income, it can be concluded that the credit restructuring variable (X) partially has a negative effect on the income variable. (Y). The higher the credit restructuring, the lower the income of banking companies listed on the IDX. The result of the coefficient of determination shows the ability of the independent variable to explain the variation of the dependent variable of 0.945 or 94.5%, which means that the effect of credit restructuring (X) on income (Y) is 94.5% and the remaining 5.5% is influenced by other variables outside of this research model.

scholarly journals PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, RASIO PASAR, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM (Studi Pada Perusahaan Subsektor Perkebunan yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014)

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
Nita Fitriani Arifin ◽  
Silviana Agustami
Keyword(s):  
Firm Size ◽  
Stock Price ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Regression Test ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

This study is aim to determine the effect of liquidity, solvability, profitability, market ratio, and firm size toward stock prize at plantation subsector companies which are listed in Indonesia Stock Exchange.This study use assosiative method with causal relationship because this study intends to determine whether there is influence between the dependent and independent variables. This study uses the variable liquidity, solvability, profitability, market ratio, and firm size as the independent variable and stock price as the dependent variable. This study use plantation subsector companies that registered at Indonesia Stock Exchange in 2010-2014 as a population. After undergo the purposive sampling process, six sample companies are selected. This study use secondary data in annual financial statement. This study use the analysis multiple linear regression then performed to test the coefficient of determination measures the percentage of the amount of influence between variables and to test the hypothesis using the F test and t test. Before doing a regression test, there is the classical assumption test.The results of this study indicate that simultaneously liquidity, solvability, profitability, market ratio, and firm size give a significant effect toward stock price. Partially, liquidity and solvability have a negative effect toward stock price, while profitability, market ratio, and firm size have a positive effect toward stock price.

scholarly journals The Influence of Accounts Receivable Turnover and Inventory Turnover on Profitability at PT Sumber Alfaria Trijaya Tbk

2018 ◽  
Vol 2 (1) ◽  
pp. 77
Author(s):  
Amthy Suraya
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
T Test ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Accounts Receivable ◽  
Sales Process ◽  
Inventory Turnover ◽  
Independent Variable ◽  
Retail Company

The sales process at a distribution or retail company cannot be separated from the influence of the inventory held by the company. This study aims to analyze the effect of Accounts Receivable Turnover and Inventory Turnover on Return on Assets (ROA) of the company. The data used in this study are secondary data sourced from financial data on the Indonesia Stock Exchange contained in the company's financial statements. This research was conducted at PT Sumber Alfaria Trijaya Tbk in the period 2011-2017. The statistical analysis used in this study is the classic assumption test, multiple linear regression, coefficient of determination, and hypothesis testing using the t-test and f test. Partially (t-test) obtained receivables turnover (X1) has no effect but is not significant on Return on Assets (ROA), while inventory turnover (X2) has an effect but not significantly on Return on Assets (ROA) (Y). Simultaneously (test f) obtained Receivables Turnover (X1) and inventory turnover (X2) have a significant effect on Return On Assets (ROA). Based on the results of R2 the independent variable Accounts receivable turnover and inventory turnover have an effect of 80.1% on the dependent variable that is Return on Assets (ROA), while the remaining 19.9%, is influenced by other variables not examined in the study.

scholarly journals Pengaruh Solvabilitas terhadap Profitabilitas (Studi pada Perusahaan Asuransi Kerugian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018)

2020 ◽  
Vol 1 (1) ◽  
pp. 49-61
Author(s):  
Muthia Nur Soniati ◽  
Ruhadi Ruhadi ◽  
Mochamad Edman Syarief
Keyword(s):  
Significant Influence ◽  
Financial Services ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Insurance Companies ◽  
Coefficient Of Determination ◽  
Insurance Company ◽  
Financial Reports ◽  
Independent Variable ◽  
The Impact

Insurance Company is developing, proved with the amount of insurance companies now, because companies need to minimalize their risk There were several insurance companies warned by Financial Services Authority. This research has purpose to uncover the impact of Risk Based Capital to Return On Asset.The independent variable is RBC and dependent variable is ROA. The methode is explanatory and quantitative methode with secondary data which is annual financial reports period 2013 – 2018 in insurance companies listed on Indonesia Stock Exchangd that dertermined 5 companies as sample.The statistic are classic assumption test, simple  linear regretion, coefficient of determination, and hypothesis test with SPSS version 23. The result by t test showed that Risk Based Capital has positive and significant influence on the Return On Asse. Where the change in Risk Based Capital can explain the change in Return On Asset by 44.9% while the rest is influenced by other factors.

scholarly journals KINERJA KEUANGAN BANK MILIK PEMERINTAH INDONESIA (Studi Kasus : BNI, BRI, BTN, Bank Mandiri)

2019 ◽  
Vol 7 (1) ◽  
pp. 23-35
Author(s):  
Ahmad Soleh ◽  
Yun Fitriano
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
T Test ◽  
Coefficient Of Determination ◽  
F Test ◽  
Independent Variable ◽  
Positive Effect

This study aims to analyze the comparison of the financial performance of state-owned banks and provide empirical evidence of the effect of LDR, CAR, and NPL on ROA. This analysis uses an independent variable of liquidity and solvency. The independent variable is focused on CAR, LDR, NPL, while the dependent variable is profitability focused on ROA. The data used are secondary data derived from the annual financial statements of BNI, BRI, BTN, Bank Mandiri listed on the Indonesia Stock Exchange in the period 2008 to 2015. The method of testing data uses, classic assumption test, multiple linear regression, coefficient of determination (R2 ), by testing the hypothesis t test and F test. The results showed that the multiple linear regression equation Y = 1.145 + 0.023 X1 + 0.004 X2 - 0.281 X3. Partial test (t test) shows that the LDR ratio of government-owned banks has a positive and significant effect on ROA with a t count of 3.108 > t table 1.693 with a significant level of 0.0046 or 0.46%. CAR ratio has a positive effect and is not significant for ROA with a t count of 0.126 < t table 1.693 with a significant level of 0.9004 or 90.4%. The NPL ratio has a negative and not significant effect on ROA with a tcount of -4.594 < t table 1.693 with a significant level of 0.0001 or 0.01%. Simultaneous testing (F test) shows the ratio of LDR, CAR, and NPL has a positive and significant effect on ROA with a calculated F value of 26.414 > t table 2.93 with a significant level of 0.000 or 0.0%. The results of testing the coefficient of determination (R2) shows that the independent variables LDR, CAR, and NPL can explain the effect on the dependent variable ROA, which is equal to 0.863 or 86.3% while 13.7% is influenced by other variables not examined.

scholarly journals The Lagged Effect of Advertising Expenditures on the Financial Measures of Brand Equity in the Egyptian Context

2021 ◽  
Vol 04 (09) ◽  
Author(s):  
Nermin M. Gohar
Keyword(s):  
Brand Equity ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Reports ◽  
Financial Measures ◽  
The Impact ◽  
Corporate Brands ◽  
The Relationship ◽  
Egyptian Stock Exchange

This research intends to fill the gap in the literature by studying the impact of lagged real advertising expenditures on different perspectives of brand equity in the Egyptian context, which are: Firm-based and Market-based brand equity. The research follows the quantitative research-based approach, with the descriptive explanatory method. Secondary data was collected from firms’ financial reports of sixteen sectors for the period 2013 - 2020 to consider the effect of real advertising expenditures on firm-based and market-based brand equity models. Data was collected from 168 listed companies in the Egyptian stock exchange market, after deleting the financial institutions. The unit of analysis was the corporate brands and data collected was panel data analyzed using Eviews program – version 10, using GLS regression. Results showed that market risk significantly moderates the relationship between advertising expenditures and Firm-based and Market-based brand equity.

scholarly journals TATA KELOLA, KOMPENSASI CEO, KARAKTERISTIK CEO, ACCOUNTING IRREGULARITIES DAN TAX AGGRESSIVENESS

2019 ◽  
Vol 6 (2) ◽  
pp. 285
Author(s):  
Ririn Juliawaty ◽  
Christina Dwi Astuti
Keyword(s):  
Corporate Governance ◽  
Ceo Compensation ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Ceo Tenure ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

<p><em>The purpose of this research is</em><em> </em><em>to examine the effect of corporate governance, CEO characteristic, CEO compensation, and accounting irregularities on tax aggressiveness. The dependent variable in this research is tax aggressiveness, while the independent variable in this research are corporate governance, characteristic CEO and CEO compensation</em><em>.</em></p><p><em>This study used secondary data with entire population manufacture companies listed at the Indonesia Stock Exchange (BEI) for 2015 -2017. The research sample are consists of 37 companies. The sampling method used to determine the sample is purposive sampling. The analysis model used in this research is multiple regression of panel data.</em><em></em></p><p><em>Based on analytical results concluded that independent director have a significant and negative effect on tax aggressiveness while accounting irregularities has a significant and positive effect on tax aggressiveness. The board size, CEO compensation, age, and CEO tenure have no significant effect on tax aggressiveness. </em></p>

scholarly journals Pengaruh Kinerja Keuangan Perusahaan Terhadap Devidend Payout Ratio

2019 ◽  
Vol 24 (1) ◽  
pp. 31
Author(s):  
Iwan Firdaus, Gean Karlos Purba
Keyword(s):  
Hypothesis Testing ◽  
Sampling Method ◽  
Stock Exchange ◽  
T Test ◽  
Research Use ◽  
Sales Growth ◽  
Dividend Payout ◽  
Equity Ratio ◽  
Independent Variable

This research was conducted to examine the effect of Currrent ratio (CR), Return on asset (ROA), Debt to Equity Ratio (DER) and Sales Growth to Dividend Payout Ratio (DPR). The object for this research is pharmaceutical and cosmetics sub-sector  listed on the Indonesia Stock Exchange in the period 2012-2016. This research was conducted using quantitative menthod with total 30 sample of research were determined by saturated sampling. Method of hypothesis testing using t-test. This research use Currrent ratio (X1), Return on asset (X2), Debt to Equity Ratio (X3), Sales Growth (X4) as independent variable and Dividend Payout Ratio as dependent variable. The results of this research is Return on asset positive and has significant effect to Dividend Payout Ratio, for Currrent ratios and Sales Growth a positive but significant effect on Dividend Payout Ratio,  whlile the Debt to Equity Ratio positive and has no significant effect to Dividend Payout Ratio.

scholarly journals Environmental issues as a non-financial reporting area using the example of selected companies listed on the Warsaw Stock Exchange

2020 ◽  
Vol 64 (9) ◽  
pp. 45-56
Author(s):  
Hanna Czaja-Cieszyńska
Keyword(s):  
Financial Reporting ◽  
Raw Materials ◽  
Stock Exchange ◽  
Secondary Data ◽  
Environmental Issues ◽  
Financial Indicators ◽  
Financial Reports ◽  
Warsaw Stock Exchange ◽  
Financial Disclosures ◽  
The Impact

The purpose of this article is to assess the comparability of non-financial disclosures on the impact of economic activity on the natural environment in reports of selected companies listed on the Warsaw Stock Exchange. The ten largest listed companies listed in the WIG-20 index were selected for the study. The analysis of the reports was based on the following disclosure categories: Materials and raw materials, Fuels and energy, Water, Biodiversity, Emissions to the atmosphere, Waste and Effluents, and Others. Within these categories, 14 key environmental non-financial indicators were defined. The empirical study carried out confirmed that the non-financial reports analyzed in all of the seven categories of disclosures were not fully comparable. The research methods used were: literature studies, analysis of legal regulations, analysis of secondary data, as well as methods of induction and synthesis.

scholarly journals Pengaruh Loan To Deposit Ratio, Capital Adequacy Ratio, Dan Non Performing Loan Terhadap Profitabilitas Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI)

2021 ◽  
Vol 9 (2) ◽  
pp. 131-140
Author(s):  
Fanesha Fanesha ◽  
Nusa Muktiadji ◽  
Ganjar Hendrian
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Independent Variables ◽  
Capital Adequacy Ratio ◽  
Independent Variable ◽  
The Relationship

This study aims to determine how the influence of Loan to Deposit Ratio, Capital Adequacy Ratio and Non Performing Loans on Banking Profitability Listed on the Indonesia Stock Exchange (IDX) that occurs at PT Bank Central Asia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Mandiri (Persero) Tbk, PT Bank CIMB Niaga Tbk, PT Bank Negara Indonesia (Persero) Tbk, PT Bank Tabungan Negara (Persero) in 2014-2018. The data used in this study are quantitative data with secondary data sources derived from the financial statements of each bank. This research uses descriptive statistical analysis methods, inference analysis, classic assumption test, multiple linear analysis and coefficient of determination. Regression analysis is used to find out how the influence of independent variables on the dependent variable with a significance value of 5 percent. While the determination coefficient analysis is used to determine the relationship between the independent variable and the dependent variable. From the partial hypothesis test (T Test) that has been done by the author, it is obtained that the Loan to Deposit Ratio affects Return On Assets, Capital Adequacy Ratio has no effect on Return On Assets and Non Performing Loans has no effect on Return On Assets. For simultaneous hypothesis testing (Test F), the results obtained are that the independent variables namely Loan to Deposit Ratio, Capital Adequacy Ratio and Non Performing Loans simultaneously influence the Return on Assets.   Key words :     Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Asset (ROA).

scholarly journals Anteseden dan Konsekuen Realisasi Belanja Modal Pada Provinsi di Indonesia

1970 ◽  
Vol 4 (02) ◽  
pp. 195-206
Author(s):  
Arifahtun Zohrah ◽  
Suyanto Suyanto
Keyword(s):  
Economic Growth ◽  
Hypothesis Testing ◽  
Multiple Regression ◽  
Government Expenditure ◽  
Secondary Data ◽  
Jel Classification ◽  
T Test ◽  
Coefficient Of Determination ◽  
Variable Influence ◽  
Simple Regression

ABSTRACT The purpose of this research is to examine the antecendent of Government Expenditure Realization, whether there is influence of Original Local Income (PAD) and Balance Fund against Government Expenditure Realization, and to examine the consequence of Government Expenditure Realization, whether there is influence of Government Expenditure Realization against Economic Growth. The population of this research is 33 Provinces of Indonesia, and used secondary data of Government Budgets-realization of Indonesia Provinces from 2009 until 2013. This research used multiple regression in antecendent of Government Expenditure Realization testing and simple regression in consequence of Government Expenditure Realization testing. The hypothesis testing consist of coefficient of determination test, F test, and t test. The research revealed that in antecendent of Government Expenditure Realizationtesting, partially Original Local Income (PAD) variable and Balance Fund variable influence Government Expenditure Realization, and in Consecuent Government Expenditure Realization testing, partially Government Expenditure Realization influence Economic Growth. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji Anteseden Realisasi Belanja Modal yaitu pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Realisasi Belanja Modal, serta untuk menguji Konsekuen Realisasi Belanja Modal yaitu pengaruh Realisasi Belanja Modal terhadap Pertumbuhan Ekonomi. Populasi dalam penelitian ini adalah Provinsi di Indonesia, dan menggunakan data sekunder yang berupa Laporan Realisasi Anggaran (LRA) tahun 2009 sampai dengan tahun 2013. Penelitian ini menggunakan regresi berganda dalam pengujian Anteseden Realisai Belanja Modal dan regresi sederhana untuk pengujian Konsekuen Realisasi Belanja Modal. Uji hipotesis terdiri dari uji koefisien determinasi, uji F, dan uji t. Hasil penelitian menunjukkan bahwa dalam pengujian Anteseden Realisasi Belanja Modal, secara parsial Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh terhadap Realisasi Belanja Modal, dan dalam Pengujian kosekuen, Realisasi Belanja Modal secara parsial berpengaruh terhadap Pertumbuhan Ekonomi. JEL Classification: M40

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