scholarly journals Effect of Operating Costs, Total Debt, and Sales Volume on Net Profit (Study on Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 72-84
Author(s):  
Leny Suzan ◽  
Nikita Melisa Siallagan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Operating Costs ◽  
Sales Volume ◽  
Net Income ◽  
Mining Companies ◽  
Total Debt ◽  
Panel Data Regression ◽  
Net Profit ◽  
Negative Effect

The purpose of this study is to test and provide an analysis of the effect of operating costs, total debt, and sales volume on net income in coal sub-sector mining companies listed on the Indonesian stock exchange for the 2017-2019 period. In this study there were 22 companies. The technique used is purposive sampling and the number of samples that meet the criteria are 12 companies with a period of 3 years. The research method used is descriptive quantitative and uses secondary data derived from the company's financial statements, while the model used to test the research is panel data regression. The results of the study state that simultaneously operating costs, total debt, and sales volume affect the net profit of coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period by 83.9246%. Partially, it shows that the operational cost variable has a significant negative effect on net income and sales volume has a significant positive effect on net income, while total debt has no partial effect on net income.

scholarly journals PENGARUH BIAYA OPERASIONAL DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2012-2018

2021 ◽  
Vol 10 (2) ◽  
pp. 143-157
Author(s):  
Endah Saripah ◽  
Muhammad Nasim Harahap
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Industrial Sector ◽  
Operating Costs ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACK This study aims to determine the effect of operating costs and sales partially or simultaneously on net income. The problem that occurs in this study is the fluctuating net profit in various industrial sector manufacturing companies which are listed on the Indonesia Stock Exchange from 2012-2018. The method of analysis in this study uses multiple linear regression analysis with the help of SPSS 21 software. The results of the regression analysis test show that operating costs partially have a significant negative effect on net income, sales partially affect net income, while simultaneously operating costs and sales have a significant effect. against net income. To test the coefficient of determination or R2, the result is 0.346 or 34.6% of net income is influenced by these two variables. As for the remaining 65.4% which is influenced by other variables not examined in this study.   Keywords: Operational Costs, Sales and Net Profits

scholarly journals The Impact of Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Total Asset Turnover Towards The Profit Changes Of Mining Companies Listed On Indonesia Stock Exchange Period 2016-2018

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Tommy Minggus ◽  
Mohammad Wasil ◽  
I. G. A. Aju Nitya Dharmani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Current Ratio ◽  
Mining Companies ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
The Impact

This study aims to determine whether CR, DER, NPM, and TATO effect profit changes. The population in this research are mining companies listed in the Indonesia Stock Exchange period 2016-2018 consisting of 48 companies. Sampling was done by purposive sampling and 15 companies were selected. The data in the study comes from the secondary data obtained through the documentation technique. Data analysis with multiple regression analysis using SPSS for Windows version 18. The results showed that there was significant influence simultaneously between CR, DER, NPM, and TATO to Profit Changes. Based on the partial test, the conclusion CR and TATO has positive and not significant effect on profit changes. DER has negative and not significant effect in profit changes. NPM has positive and significant effect on profit changes.

scholarly journals Analysis of Factors Affecting Dividend Policy

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Wenny Anggeresia Ginting
Keyword(s):  
Cash Flow ◽  
Significant Influence ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
General Meeting ◽  
Net Income ◽  
Factors Affecting ◽  
Analysis Technique ◽  
Net Profit

<p><em>Dividend policy is the company's decision to pay part or all of the profits earned to shareholders specified in the GMS (General Meeting of Shareholders). The independent variables in this study are net profit (profitability) measured through ROE, cash flow and debt (leverage) as measured through DER. While the dependent variable in this research is dividend policy measured by DPR. The purpose of this research is to test and analyze whether ROE, cash flow and DER have significant influence to DPR on Service and Investment Company listed in Indonesia Stock Exchange period 2012-2014. This study uses secondary data with documentation study method in the form of annual financial statements of the company from 2012-2014. The approach used in this research is quantitative with purposive sampling sampling method. Of the 60 companies, only 17 companies were selected to meet the criteria for sampling. Data analysis technique used is multiple linear regression. The value of R Square (R²) is 0.328 which indicates that the variation of dividend policy variables can be explained by variation of net income, cash flow, and debt variable by 32.8%. The results showed that simultaneously net income, cash flow and debt have a positive and significant impact on dividend policy. Partially net profit (profitability) has no significant effect on dividend policy, cash flow has positive and significant influence to dividend policy, and debt (leverage) have a significant effect on dividend policy.</em><strong><em></em></strong></p><p><strong><em>Keywords</em></strong><em> : </em><em>Profitability; Cash flow; Leverage; Dividend Policy</em></p>

PENGARUH LABA BERSIH, PERTUMBUHAN PERUSAHAAN DAN ROI TERHADAP DIVIDEN KAS PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
Vol 6 (1) ◽  
pp. 51-69
Author(s):  
Destia Aktarina ◽  
Rahma Kurnia
Keyword(s):  
Return On Investment ◽  
Stock Exchange ◽  
Secondary Data ◽  
Good Growth ◽  
Net Income ◽  
Cash Dividend ◽  
Net Profit ◽  
Food And Beverage ◽  
Company Growth ◽  
The Impact

Cash dividend is a dividend that cash payment to shareholders in accordance with the percentage of its shares. Net income is the excess of all revenues for all costs for a given period after deducting the income tax presented in the form of income statement. Net income and cash dividends have a relationship, if net income has increased it can be predicted that the dividend also increases, and conversely the decline of dividend received indicates the condition of the company is not good. Growth of the Company (growth) is the ability of the company to increase the size of asset increase existence, equity, profit and sales. To measure how large the company is growing within a certain period of time. Growth of companies and cash dividends have a relationship in which the company in the growth phase requires very much funding, because a company is pleased to use the company's profit from the use of outside party loans, because of the interest burden and date of time that has been agreed together. Thus the growth of the company affects the cash dividend. Return on investment or ROI is the return on investment that is calculated based on the distribution of revenue generated by the size of the invested capital. Return on Investment (ROI) and cash dividends have a relationship where the greater the ROI shows the company's performance is getting better, because the return of the investment is greater.The research aims to determine the development of net profit, growth of the company and Return on Investment (ROI) on cash dividends and to determine the impact of net profit, company growth and Return on Investment (ROI) on dividends of the food and beverage sub-sectors listed on the Indonesian stock exchange both simultaneously and partially. Locus Research is a sub-sector of food and beverage listed on the Indonesian Stock exchange from 2012-2018 period. Sampling is carried out using purposive sampling with the number of samples used as many as 5 companies in the food and beverage sub-sectors listed on the Indonesia Stock Exchange period 2012-2018. The secondary data source in this study took over from Indonesia Stock Exchange. The research methods used in this study are quantitative approaches. Data analysis techniques use multiple linear regression analyses and classical assumptions. Based on the results of net income, company growth and ROI are influential and significant to the cash dividend simultaneously whereas net profit and company growth are influential and significant to the cash dividend partially and ROI does not affectcash dividends partially.

scholarly journals Pengaruh Kualitas Audit, Pertumbuhan Perusahaan, Dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern

2020 ◽  
Vol 2 (4) ◽  
pp. 3808-3827
Author(s):  
Rani Rani ◽  
Nayang Helmayunita
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Audit Opinion ◽  
Going Concern ◽  
Panel Data Regression ◽  
Opinion Shopping ◽  
Negative Effect ◽  
Company Growth

This study aims to examine the effect of changes in audit quality, company growth, and opinion shopping on going concern audit opinion acceptance. This type of research is a causative research. The population used in this research is all mining sector companies and the transportation sub-sector listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique in this study using purposive sampling technique, there are 60 mining companies and 35 transportation companies that are used as research samples. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange or the official website of each company. The analysis method used is the panel data regression method because it consists of several data and years. The results showed that company growth had a significant negative effect on going concern audit opinion acceptance, but audit quality and opinion shopping could not have a significant effect on going concern audit opinion acceptance.

scholarly journals The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 89-95
Author(s):  
Bella Nadya ◽  
Dyah Purnamasari
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Sales Growth ◽  
Research Model ◽  
Mining Companies ◽  
Panel Data Regression ◽  
Data Regression

This study aims to determine the influence of sales growth and leverage on tax avoidance on coal sub-sector mining companies listed on the IDX in 2014-2018. The data used were secondary data and the samples were financial statements from 10 coal sub-sector mining companies listed on the IDX in 2014-2018. The method of sample selection was purposive sampling, while the data analysis included panel data regression analysis. The data were analyzed using Eviews 10 software. The results of this study show that sales growth and leverage affect tax avoidance. Suggestions for further research is to add research model variables that influence tax avoidance.

scholarly journals The Effect of Margin Income and Shares of Results on Net Profit Achieved In BRI Syariah

2021 ◽  
Vol 3 (1) ◽  
pp. 63-82
Author(s):  
Astri Anantasari Azizah ◽  
Ade Yusuf Mujaddid ◽  
Dessy Noor Farida
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Profit Sharing ◽  
Study Data ◽  
Research Approach ◽  
Net Income ◽  
Financial Reports ◽  
Insignificant Effect ◽  
Net Profit ◽  
Negative Effect

AbstractPurpose - This study aims to analyze the effect of murabahah margin income, istishna 'margin income, mudharabah profit sharing, and musyarakah revenue sharing on net profit at BRI Syariah Bank during 2014-2019.Method - The research approach used in this research is a quantitative approach. In determining the sample, the research was carried out by using purposive sampling method. In this study, data was collected from secondary data, through quarterly financial reports published by Bank BRI Syariah in 2014-2019. The data analysis technique used is multiple linear regression data analysis techniques, Where researchers can conduct research between two or more independent variables on the dependent variable.Result - The results show that murabahah margin income has a negative and insignificant effect on net profit, istishna 'margin income has a negative and insignificant effect on net income, the profit sharing income from mudharabah has a positive and significant effect on net profit, and the profit sharing income for musyarakah has a negative and negative effect. not significant to net income during 2014-2019.Implication - This study uses BRI Syariah Financial Report data.Originality- This study looks at the relationship between the variable margin income and profit sharing income on the net profit variable generated by Bank BRI Syariah. 

scholarly journals Pengaruh Independensi dan Keahlian Komite Audit Terhadap Manajemen Laba Riil dengan Kualitas Audit Sebagai Variabel Moderasi

2021 ◽  
Vol 2 (4) ◽  
pp. 345-358
Author(s):  
Ditta Dwi Astuti ◽  
◽  
Lidya Primta Surbakti ◽  
Aniek Wijayanti ◽  
◽  
...  
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Production Costs ◽  
Real Earnings Management ◽  
Annual Reports ◽  
Panel Data Regression ◽  
Negative Effect

Abstract Purpose: This study aimed to analyze the influence of the audit committee's independence and expertise on real earnings management by using audit quality as the moderating variable and firm size, leverage, and profitability as control variables. Research Methodology: Real earnings management was processed by Roychowdhury’s model and it used the abnormal value of operating cash flow, discretionary expenses, and production costs. This study used secondary data from annual reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2017-2019 and the total was 516 companies. This study used panel data regression and was processed by Stata. Results: This study proves that audit committee independence and leverage have a significant negative effect on real earnings management through discretionary expenses and audit quality cannot moderate the relationship between audit committee independence and audit committee expertise on real earnings management. Limitation: The study used audit quality as moderating variable. However, the results cannot prove that audit quality is able to affect real earnings management. Contribution: The results obtained can be used for investors' and creditors' consideration when making investment or loans decisions and can be references for further research.

scholarly journals Pengaruh Pendapatan dan Biaya Operasional terhadap Laba Bersih (studi kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di BEI periode 2012-2016).

2018 ◽  
Vol 5 (1) ◽  
pp. 19-33
Author(s):  
Gusganda Muria
Keyword(s):  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Net Income ◽  
Operational Cost ◽  
Chemical Company ◽  
Negative Effect ◽  
Chemical Companies

This study was conducted in Indonesia Stock Exchange. The phenomenon that occurs is that Net Income tends to decline during the period 2012-2016, which is coupled with the decrease in Revenue and increase in Operational Cost. The purpose of this study is to determine the effect of Revenue and Operational Cost on Net Income in Industry and Chemical Companies periode 2012-2016.This study uses descriptive analysis and verification with quantitative approach that is 11 industry and chemical company listed on the Stock Exchange data obtained are secondary data from the annual publication of financial statements consists of income over 5 years, ie the year 2012 to 2016. Technical analysis of data used is the technique of multiple linear regression analysis.               Based on the result of this study showed that thitung with ttabel is equal to 16,082 > 2,005, thitung is bigger than ttabel that mean as partially there are effect revenue to net income, and result of partial research of operational cost to net income show thitung with ttabel is equal to -10,999 < 2,052, thitung is lowwer than ttabel that also means as partially there are negative effect operational cost to net income.                The study result of the simultaneously shows the value of Fhitung with Ftabel is equal to 133,398 > 3,175, Fhitung is bigger than Ftabel that mean there are simultant influence of revenue and operational cost to net income. Keywords: Operational Cost, Revenue, Net Income.

scholarly journals Model Prediksi Arus Kas di Masa Depan (Studi Empiris pada Perusahaan Telekomunikasi yang Terdaftar di BEI)

2020 ◽  
Vol 1 (1) ◽  
pp. 1-13
Author(s):  
Yunita Maharani
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Cash Flows ◽  
Net Income ◽  
Additional Information ◽  
Operating Profit ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine future operating cash flows by measuring the independent variables, namely gross profit, operating profit, net income and as additional information for users of the company's financial statements. External companies, especially investors, make this information a consideration in investing. The object of research is a telecommunications company listed on the Indonesia Stock Exchange (BEI) in 2009-2018. Data were analyzed using the EVIEWS 9 program with panel data regression analysis. The results showed that gross profit had a significant negative effect on cash flow, operating profit had a significant positive effect on cash flow, net income had a negative effect on cash flow. Simultaneously, gross profit, operating profit and net income have a negative effect on cash flow.

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