scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE PERSEDIAAN (Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia)

2020 ◽  
Vol 14 (1) ◽  
pp. 53
Author(s):  
Ardiani Ika Sulistyawati ◽  
Iin Indri Lestari ◽  
Aprih Santoso
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Total Sample ◽  
Current Ratio ◽  
Turnover Ratio ◽  
Analysis Technique ◽  
Inventory Turnover ◽  
Selection Of

The reseach purpose is to analyze the selection of inventory accounting methods and the factors that influence decision making accounting methods to be used. The research examines four independent variables, namely the variability of inventory, companies size, current ratio and inventory turnover ratio. While the dependent variable in this study is the FIFO and average methods. The population of the research is 144 the manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. The sample selection uses purposive sampling method, which is the determination of samples based on predetermined criteria. Then obtained a total sample of 48 companies during the period 2014-2017. This study uses a quantitative approach and the analysis technique uses is logistic regression, with SPSS version 22 analysis tools. The results of this research indicate that the variability of inventory and companies size does not significantly influence the selection of inventory acconting methods. While the current ratio and inventory turnover ratio significantly influence the selection of inventory acconting methods.

scholarly journals ANALISIS PENGARUH RASIO LANCAR, PERPUTARAN PERSEDIAAN DAN MARGIN LABA KOTOR TERHADAP PEMILIHAN METODE PERSEDIAAN PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BEI TAHUN 2013-2015

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
A Kadim ◽  
Adji Suratman ◽  
Muhammad Abdul Muis
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Current Ratio ◽  
Valuation Method ◽  
Method Selection ◽  
Inventory Turnover ◽  
Research Show ◽  
Selection Of

The purpose of This study is to analyse the influence of current ratio, inventory turnover and gross profit margin on the selection of inventory valuation method at trading companies listed in Indonesia Stock Exchange from 2013 to 2015.                This research used the descriptive quantitative method within panel data (time series and cross section) as the type of data and the data were gotten from secondary data, acquired from Bursa Efek Indonesia, as the source of data. The sample in this research are trading companies listed on Indonesia Stock Exchange (IDX) from 2013 to 2015 were selected using purposive sampling method. The data were analysed by using regressive logistics technique.                The results of the research show that current ration and gross profit margin affect the inventory accounting of method selection significantly. Meanwhile, inventory turnover does not affect the inventory accounting of method selection. Meanwhile, it is simultaneously indipendent variables are current ratio, inventory turnover and gross profit margin all having significant on dependent variable is inventory method selection

scholarly journals ANALISIS PENGARUH RASIO LANCAR, PERPUTARAN PERSEDIAAN DAN MARGIN LABA KOTOR TERHADAP PEMILIHAN METODE PERSEDIAAN PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BEI TAHUN 2013-2015

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
A Kadim
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Current Ratio ◽  
Valuation Method ◽  
Method Selection ◽  
Inventory Turnover ◽  
Research Show ◽  
Selection Of

The purpose of This study is to analyse the influence of current ratio, inventory turnover and gross profit margin on the selection of inventory valuation method at trading companies listed in Indonesia Stock Exchange from 2013 to 2015.                This research used the descriptive quantitative method within panel data (time series and cross section) as the type of data and the data were gotten from secondary data, acquired from Bursa Efek Indonesia, as the source of data. The sample in this research are trading companies listed on Indonesia Stock Exchange (IDX) from 2013 to 2015 were selected using purposive sampling method. The data were analysed by using regressive logistics technique.                The results of the research show that current ration and gross profit margin affect the inventory accounting of method selection significantly. Meanwhile, inventory turnover does not affect the inventory accounting of method selection. Meanwhile, it is simultaneously indipendent variables are current ratio, inventory turnover and gross profit margin all having significant on dependent variable is inventory method selection

scholarly journals PENGARUH CURRENT RATIO, RETURN ON ASSET, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA PERIODE 2015-2017

2020 ◽  
Vol 8 (1) ◽  
pp. 20
Author(s):  
Anna Anna ◽  
Salamatun Asakdiyah
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Total Sample ◽  
Return On Assets ◽  
Current Ratio ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio

The research was conducted to test the current, ratio return on assets, and debt to equity ratio on the price of food and beverage company shares in the indonesia stock exchange. 2015-2017 periodThis peneltian mengetaui (1) is there to influence current ratio, stock prices (2) is there the return on assets against, stock prices (3) is there the influence of debt to equity ratio of, stock prices (4) does influence together current, ratio return on assets, and debt to equity ratio on the price of food and minumana shares in companies listed on the indonesia stock exchange. 2015-2017 period. The population in this study is a food and beverage company listed on the IDX. The sample selection uses a purposive sampling method. The total sample of 11 food and beverage companies is listed on the IDX in the period 2015-2017. Data analysis using classical assumption test and panel data model regression analysis. Based on the results of the study show that (1) Current Ratio partially has a positive and not significant effect on stock prices, (2) Return on Asset partially has a positive and significant effect on stock prices, (3) Debt to Equity Ratio partially has a negative effect and not significant to stock prices, (4) Current Ratio, Return on Assets, and Debt to Equity Ratio simultaneously have a positive and significant effect on stock prices, this is evidenced by the R2 value of 0.322021 and F significance value of 4.591398.

scholarly journals ANALISIS PENGARUH RASIO LANCAR, PERPUTARAN PERSEDIAAN DAN MARGIN LABA KOTOR TERHADAP PEMILIHAN METODE PERSEDIAAN PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BEI TAHUN 2013-2015

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
A Kadim
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Current Ratio ◽  
Valuation Method ◽  
Method Selection ◽  
Inventory Turnover ◽  
Research Show ◽  
Selection Of

The purpose of This study is to analyse the influence of current ratio, inventory turnover and gross profit margin on the selection of inventory valuation method at trading companies listed in Indonesia Stock Exchange from 2013 to 2015.                This research used the descriptive quantitative method within panel data (time series and cross section) as the type of data and the data were gotten from secondary data, acquired from Bursa Efek Indonesia, as the source of data. The sample in this research are trading companies listed on Indonesia Stock Exchange (IDX) from 2013 to 2015 were selected using purposive sampling method. The data were analysed by using regressive logistics technique.                The results of the research show that current ration and gross profit margin affect the inventory accounting of method selection significantly. Meanwhile, inventory turnover does not affect the inventory accounting of method selection. Meanwhile, it is simultaneously indipendent variables are current ratio, inventory turnover and gross profit margin all having significant on dependent variable is inventory method selection

scholarly journals NALISIS PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015–2018

2020 ◽  
Vol 1 (2) ◽  
pp. 76-83
Author(s):  
Randy Alifianda ◽  
Nurjanti Takarini
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Current Ratio ◽  
Turnover Ratio ◽  
Analysis Technique ◽  
Food And Beverage ◽  
A Company

The company was founded with the aim of getting maximum and sustainable profits. Profitability can be used to assess how well a company can survive in its business. So, the purpose of this research was to find out the effect of liquidity, leverage, and activities in increasing profitability. The sample selection technique used in this research was purposive sampling. Samples obtained were 17 food and beverage companies listed on the Indonesia Stock Exchange in the 2015–2018 period. The data used in this research were secondary data obtained from the Indonesia Stock Exchange. The data analysis technique used in this research was multiple linear regression analysis. Based on the results of research that had been investigated, it can be concluded that leverage calculated using Debt to Assets Ratio was not able to contribute to profitability. Liquidity calculated using Current Ratio and Activities calculated using Total Assets Turnover Ratio can contribute to profitability.

scholarly journals The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

scholarly journals Pengaruh Current Ratio, Perputaran Persediaan, Debt To Asset Ratio, Growth Dan Size Terhadap Profitabilitas Perusahaan Retail Sektor Trade, Investment dan Service Yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 381-390
Author(s):  
Annisa Nauli Sinaga ◽  
Citra William ◽  
Tiffanny Meiluartha ◽  
Alviana Celia Jansen
Keyword(s):  
Quantitative Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Ratio Scale ◽  
Current Ratio ◽  
Investment Companies ◽  
Inventory Turnover ◽  
The Impact ◽  
Research Type

The development of companies nowadays have been growing rapidly and causing intense competition in the market.  Trade, service, and investment sector companies are emerging in Indonesia. Thus, this study aims to identify the impact of current ratio, inventory turnover, debt to asset ratio, growth and size  towards firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The research type of this study is quantitative method.  The data is classified as quantitative and ratio scale. This study uses secondary data. The population for this study is 154 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The sample for this study is 65 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019 using observational sampling method. The model of this study is multiple linear regression.  The result of this study shows that current ratio, inventory turnover, debt to asset ratio, growth and size partially and simulteneously do not affect firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019. Keywords : Current Ratio, Inventory Turnover, Debt To Asset Ratio, Growth, Size dan Profitability

scholarly journals The Influence of Current Ratio, Debt to Equity Ratio, And Total Asset Turnover Ratio on Profitability of Transportation Companies Listed On the Indonesia Stock Exchange 2014-2018

2020 ◽  
Vol 3 (2) ◽  
pp. 81-93
Author(s):  
Talisa Qamara ◽  
Ani Wulandari ◽  
Agus Sukoco ◽  
Joko Suyono
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Total Asset ◽  
Current Ratio ◽  
Financial Reports ◽  
Turnover Ratio ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to analyze whether there are simultaneous effects of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover to Pofitability (Return On Asset) on Transportation Company Listed at Indonesia Stock Exchanged. This research use quantitative method. The population on this research is transportation companies listed at Indonesia Stock Exchange (IDX) and continuously published financial reports in 2014-2018. Based on the purposive sampling method, from 71 transportation companies globally converged into 10 transportation companies, so that the data obtained were 50 observation. The analytical method used is multiple linear regression analysis. The results of the study are Current Ratio and Debt to Equity Ratio does not partially affect ROA, while Total Asset Turnover has a partial effect on ROA. And the three independent variables (CR, DER and TATO) simultaneously influence the dependent variable, namely profitability (ROA)

scholarly journals Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

2020 ◽  
Vol 12 (1) ◽  
pp. 42-52
Author(s):  
Farida Nur Soleh Widiasari ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

scholarly journals PENGARUH PROFITABILITAS, SOLVABILITAS, DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (TIMELINESS) DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL MODERATING

2017 ◽  
Vol 8 (2) ◽  
pp. 122-139
Author(s):  
Thia Margaretha Tarigan
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Statistical Tool ◽  
Audit Opinion ◽  
Auditor Quality ◽  
Logistic Regressions ◽  
Selection Of

This research aims to verify and provide empirical evidences about: the effect of Profitability, Solvability, and Audit Opinion to Timeliness with Auditor Quality as moderating variabel of manufacturing companies in Indonesia Stock Exchange. The population of this research are 138 manufacturing companies in Indonesia Stock Exchange (BEI) since 2010 – 2014. Sample selection of this research use purposive sampling method. The sample of this research are 78 manufacturing companies. Type of data used are secondary data, that collected by documentation. Statistical tool used is logistic regressions analysis. The result of this research concluded that only profitability have positive significant to timeliness while solvability and audit opinion have not significant to timeliness. Auditor quality as moderating variabel has not strengthened the correlation between profitability, and audit opinion to timeliness but not weaknessed the correlation between solvability to timeliness.

Sign in / Sign up

Export Citation Format

Share Document