scholarly journals Pengaruh Modal Kerja,Total Hutang,Tingkat Inflasi dan Penjualan Bersih Terhadap Laba Bersih

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 240-251
Author(s):  
Nevin Wijaya ◽  
Veronika Veronika ◽  
Silvia Kosasih ◽  
Feby Natalia
Keyword(s):  
Inflation Rate ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Analysis Model ◽  
Working Capital ◽  
Total Debt ◽  
Retail Trading

The purpose of this research is to examine and analyze the effect of working capital, total debt, inflation rate, and net sales on net income in retail trading companies listed on the Indonesia Stock Exchange 2015-2018 period. The research of this population was 27 retail trading companies listed on the IDX for the 2015-2018 period. With the purposive sampling technique, the number of research samples that meet the criteria is 9 companies, while the research method is descriptive quantitative research. The data collection method uses secondary data from financial reports while the data analysis model is multiple regression. The results of the F test research, namely working capital, total debt, inflation rate, and net sales have an effect on net income in retail trading companies listed on the Indonesia Stock Exchange in 2015-2018. Partially working capital has no effect on net income, partially total debt and inflation rate have a negative and significant effect on net income, while net sales have a positive and significant effect on net income. The coefficient of determination found R2 value of 0.313 (31.3%). The independent variable affects net income by 31.3% and the remaining 68.7% is affected by other variables. The conclusion from the results of this test is that of the 4 variables tested, there is 1 variable, namely working capital which does not affect net income.

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 Penjualan, Hutang Lancar, Modal Kerja dan Perpurtaran Persediaan Terhadap Laba Bersih pada Perusahaan Industri Barang Konsumsi di Bursa Efek Indonesia Periode 2014-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 202
Author(s):  
Nina Purnasari ◽  
Micelle Shelina ◽  
Ferdinand Lumbantobing ◽  
Erika Sirait ◽  
Jan Evanyias Pasaribu
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Research Approach ◽  
Net Income ◽  
Working Capital ◽  
Net Profit ◽  
Consumption Goods ◽  
Research Populations

The objective of the study is to test and analyze the effect of sales, current liabilities, working capital and inventory circulation on the net profit of industry consumption goods listed in the Indonesia Stock Exchange in the period of 2014- 2018. The research used in a quantitative research approach and the nature of this research is a causal research. The research populations were all companies of industry consumption listed on the Indonesia Stock Exchange totaling 23 companies. The research sample were 115 data, drawn by purposive sampling technique. The research data were analyzed by using multiple regression analysis using F test and the T test and the coefficient of determination was obtained by the value of adjusted R Square meaning that the variations in variables of sales, current liabilities, working capital and inventory circulation, while were explained by other independent variables, by testing the classic assumption using SPSS 23. The research finding showed that partially sales, current liabilities and working capital had a significant effect on net income while inventory circulation had no effect to net income in industry consumption goods listed in the Indonesia Stock Exchange in the period 2014- 2018. Simultaneosly sales, current liabilities, working capital, inventory goods had a significant effect on net income in industry consumption goods listed in Indonesia Stock Exchange (IDX) period 2014-2018.

scholarly journals EFISIENSI BIAYA OPERASIONAL TERHADAP PENINGKATAN LABA BERSIH

2020 ◽  
Vol 9 (2) ◽  
pp. 107-116
Author(s):  
Nurlaela Sari ◽  
M Rimawan
Keyword(s):  
Stock Exchange ◽  
Operating Cost ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Financial Report ◽  
Purposive Sampling ◽  
Operational Costs

ABSTRACT This research was conducted with the aim to determine the effect of operating cost on Net Income at PT HM Sampoerna Tbk in 2012 – 2018. The method used in this study is the associative analysis method. The population in this study is the financial report of PT HM Sampoerna Tbk in the form of an audited profit and loss statement in the form of operational costs and net income for 28 Years starting from 1990-2018. The sampling technique used was purposive sampling and the number of samples obtained for 7 years (2012 – 2018). The data used are secondary data sourced fro the financial statements of PT HM Sampoerna Tbk listed on the Indonesian Stock Exchange. Data analysis techniques used in this study are simple linear regression, simple correlation, coefficient of determination, and hypothesis testing using t statistics using SPSS 16.0. The result showed that the variable operational costs Significantly influence net income Keyword: Operational Cost, Net Income, finance, Efficiency, IDX  ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Biaya Operasional terhadap Laba bersih pada PT. HM Sampoerna Tbk tahun 2012-2018. Metode yang digunakan dalam penelitian ini adalah metode analisis asosiatif.  Populasi dalam penelitian ini adalah laporan keungan PT. HM Sampoerna Tbk dalam bentuk laporan Laba rugi yang telah di audit berupa biaya operasional dan laba bersih selama 28 (dua puluh delapan) di mulai dari tahun 1990 - 2018. Teknik sampling yang digunakan adalah purposive sampling dan diperoleh jumlah sampel selama 7 tahun  (2012-2018). Data yang digunakan adalah data sekunder yang bersumber dari laporan keungan PT. HM Sampoerna Tbk yang terdaftar di Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier sederhana, korelasi sederhana, koefisien determinasi, dan uji hipotesis menggunakan uji t-statistik menggunakan uji spss 16.0. Hasil penelitian menunjukan bahwa variabel Biaya Operasional berpengaruh signifikan terhadap Laba bersih. Kata Kunci : Biaya Operasional, Laba bersih, Keuangan, Efisiensi, BEI

scholarly journals ANALISIS PENGARUH KUALITAS PELAYANAN, PRODUK, HARGA, DAN LOKASI TERHADAP KEPUASAN NASABAH (STUDI KASUS PADA PT BANK RAKYAT INDONESIA (PERSERO) Tbk. UNIT NGESREP SEMARANG)

KEUNIS ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 5
Author(s):  
Rizka Putri Rumastari ◽  
Aris Sunindyo
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Analysis Model ◽  
Product Price ◽  
Quality Product

This study aims to determine and analyze the effects of service quality, product, price, and place towards the customers satisfaction (Case Study at PT Bank Rakyat Indonesia (Persero) Tbk. Unit Ngesrep Semarang) both simultaneously or partially. The population in this study are all the customers at PT Bank Rakyat Indonesia (Persero) Tbk. Unit Ngesrep Semarang. The data used in the research are primary and secondary data. The sample used of 100 respondents collected through the questionnaire by following the accidental sampling technique. Data analysis model using Multiple Linear Regression Analysis Model. Meanwhile, data analysis techniques use Statistical F Test, Coefficient of Determination Test (Adjusted R Square), and Statistical t Test. The result of the analysis and discussion show that the variables of service quality, product, price, and place simultaneously have a significant effects towards the customers satisfaction at PT Bank Rakyat Indonesia (Persero) Tbk. Unit Ngesrep Semarang. Partially, the variables of service quality, product, price, and place each have a positive and significant effect towards the customer satisfaction at PT Bank Rakyat Indonesia (Persero) Tbk. Unit Ngesrep Semarang.

scholarly journals The Effect of Working Capital, Liquidity and Solvency on Profitability at PT Nippon Indosari Corpindo, Tbk

2020 ◽  
Vol 7 (1) ◽  
pp. 11
Author(s):  
Eni Puji Astuti
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Quantitative Research Methods ◽  
Main Attraction

The main attraction for owners of company shareholders lies in the profitability ratio that shows the results of the management of the company's management of the funds invested. This study aims to determine: The Effect of Working Capital, Liquidity and Solvency on the Profitability of PT. Nippon Indosari Corpindo Tbk, both partially and simultaneously. Descriptive quantitative research methods, the data used are secondary data in the form of financial statements of PT. Nippon Indosari Corpindo Tbk, for a period of 9 years from 20010 - 2018 obtained through the IDX (Indonesia Stock Exchange). The analytical method used is the classic assumption test, multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the analysis results obtained the coefficient of determination (R2) of 0.928 or equal to 92.8%, which means that the contribution made by working capital, liquidity and solvency to profitability reaches 92.8.3% the remaining 7.2% is influenced by other variables which is not researched. Based on the t test partially working capital on profitability there is an effect where tcount -5.847> t table 2.575 and significance value 0.02 <0.05 and partially liquidity on profitability has no effect where tcount 1.846 <t table 2.575 and significance value 0.124> 0.05 and partially solvency to profitability there is the influence of tcount -3.386> ttable 2.575 and significance value 0.02 <0.05 based on the f test simultaneously working capital, liquidity and solvency affect the profitability where Fcount 21.477> Ftable 5.41 with a significant value of 0.003 <0.05

scholarly journals NILAI PERUSAHAAN: KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN DAN PROFITABILITAS

2020 ◽  
Vol 1 (01) ◽  
pp. 117-130
Author(s):  
Afif Taftazani ◽  
Eka Suryani
Keyword(s):  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Dividend Payout ◽  
Return On Equity ◽  
Book Value ◽  
Equity Ratio

This study aims to determine the effect of Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR) and Return on Equity (ROE) on the value of the company or Price to book value (PBV) on the Indonesia Stock Exchange. The type of this research is quantitative research. The Data on this research is secondary data derived by collectin from literature and documentation. The sample in this study is 16 companies which listed on the Indonesia Stock Exchange in the 2012-2017 period. The sampling technique uses a non-probability sampling method. To analyze the data using a panel data regression test with software Eviews 9. The results of the analysis show that a partial debt to equity ratio has a positive and significant impact on firm value (PBV), while dividend payout ratio and return on equity have no significant impact on company value (PBV). The coefficient of determination (R2) is 0.9378 or 93.78%. This shows that 93.78% of the company's value (PBV) is influenced by the debt to equity ratio, dividend payout ratio and return on equity. While the remaining 6.22% of the company's value (PBV) is influenced by other factors. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh debt to equity ratio (DER), divident payout ratio (DPR) dan  return on equity (ROE)  terhadap nilai perusahaan (Price to book value) (PBV) di Bursa Efek Indonesia. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Data dalam penelitian ini menggunakan data sekunder yang berasal dari kepustakaan dan dokumentasi. Sampel dalam penelitian ini adalah 16 perusahaan yang terdaftar dalam Bursa Efek Indonesia periode 2012-2017. Teknik pengambilan sampel dalam penelitian ini menggunakan metode non probality sampling. Analisis yang digunakan menggunakan uji regresi panel dengan software eviews 9.  Berdasarkan analisis data yang dilakukkan dalam analisis menunjukkan debt to equity  ratio secara parsial berpengaruh secara positif dan signifikan terhadap nilai perusahaan (PBV), sedangkan dividend payout ratio dan return on equity tidak berpengaruh terhadap nilai perusahaan (PBV). Koefisien determinasi (R2) sebesar 0,9378 atau sebesar 93,78%.  Ini menunjukkakn bahwa 93,78%  nilai perusahaan (PBV) dipengaruhi oleh debt to equity ratio, dividend payout ratio dan.  return on equity.  Sedangkan sisanya sebesar 6,22% nilai perusahaan (PBV) dipengaruhi oleh faktor lain

scholarly journals The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies

2020 ◽  
Vol 3 (1) ◽  
pp. 62
Author(s):  
Adibah Yahya ◽  
Saepul Hidayat
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Ratios ◽  
Total Asset ◽  
Coefficient Of Determination ◽  
Earnings Persistence ◽  
Return On Assets ◽  
Current Ratio ◽  
Total Debt

The purpose of this study is to determine the effect of the variable Current Ratio, Total Debt to Total Assets, Total Assets Turnover, Return on Assets, on earnings persistence. This study used secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange from 2014-2018. The sample selection used a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis used the classic assumption test, multiple linear regression, T-test, F-test, and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return on Assets (ROA) significantly affect earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Asset variables and Total Assets Turnover (TATO) has no significant effect on earnings persistence. Results of the simultaneous test, financial ratios consisting of CR, TDTA, TATO, and ROA had no significant effect on earnings persistence. R Square value of 0.076 can be interpreted that CR, TDTA, TATO, and ROA of 7.6% while the remaining 82.4% is influenced by other variables not examined 

scholarly journals The Determinant On Earnings Persistence In Automotive Companies In Indonesia

Riset ◽  
2020 ◽  
Vol 2 (1) ◽  
pp. 252-263
Author(s):  
Adibah Yahya ◽  
Saepul Hidayat
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Ratios ◽  
Coefficient Of Determination ◽  
Earnings Persistence ◽  
Return On Assets ◽  
Current Ratio ◽  
Independent Variables ◽  
Total Debt

The purpose of this study was to determine the effect of the variable Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, on earnings persistence. This study uses secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection uses a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis using the classic assumption test, multiple linear regression, T-test, F-test and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return On Assets (ROA) variable significantly affected earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Assets Turnover (TATO) has no significant effect on earnings persistence. While the results of the study simultaneously stated in financial ratios consisting of CR, TDTA, TATO, and ROA independent variables stated that together the independent variables had no significant effect on earnings persistence. R Square value of 0.028 can be interpreted that CR, TDTA, TATO and ROA of 2,8% while the remaining 97,2% is influenced by other variables not examined. Keywords: Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, Earnings Persistence

scholarly journals THE EFFECT OF COST CONTROL EFFECTIVENESS AND WORKING CAPITAL TURNOVER ON FIRM VALUE IN THE FOOD AND BEVERAGE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (1) ◽  
pp. 47-55
Author(s):  
Alfian Nur Rahim
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Cost Control ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Working Capital ◽  
Control Effectiveness ◽  
Food And Beverage

This study aims to examine and analyze the Effect of Cost Control Effectiveness and Working Capital Turnover on Firm Value as an intervening variable. The sample used in this study is secondary data taken from the Indonesia Stock Exchange with 11 companies in 2011 - 2018. The hypothesis is tested using multiple linear regression. The sample used in this research is purposive sampling technique, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test consisting of hypothesis testing, determination test and to prove the research hypothesis. The results of this study indicate that the Effectiveness of Cost Control (EPB) has a negative and significant effect on firm value. Working Capital Turnover (PMK) has a positive and significant effect on firm value. Moreover, the Effectiveness of Cost Control and Working Capital Turnover simultaneously has a positive and significant effect on Firm Value.      

PENGARUH TOTAL HUTANG, MODAL KERJA, DAN PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR BATU BARA TERDAFTAR DI BEI

2018 ◽  
Vol 3 (2) ◽  
pp. 155-164
Author(s):  
Ani Zahara ◽  
Rachma Zannati
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Data Retrieval ◽  
Multiple Linear Regression Analysis ◽  
Net Income ◽  
Working Capital ◽  
Retrieval Technique ◽  
Total Debt ◽  
A Company

This study aims to determine and analyze the effect of total debt, working capital, and sales on net income. The object of this study is a company listed on the Indonesia Stock Exchange in the 2013-2017 period. The data retrieval technique used in this study is the purpose sampling method, which is based on the specified criteria. Data analysis techniques using multiple linear regression analysis method with analysis software Eviews 8.0. The findings are: (1) F test (simultaneous) in this study shows that total debt, working capital, and sales have a significant effect on net income, (2) T (partial) test in this study shows that total debt and sales have no effect significant to net income, while working capital has a significant effect on firm value. Keywords: Total Debt, Working Capital, Sales, Net Income

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