scholarly journals Chain Reversion for Detecting Associations in Interacting Variables—St. Nicolas House Analysis

Author(s):  
Michael Hermanussen ◽  
Christian Aßmann ◽  
Detlef Groth

(1) Background: We present a new statistical approach labeled as “St. Nicolas House Analysis” (SNHA) for detecting and visualizing extensive interactions among variables. (2) Method: We rank absolute bivariate correlation coefficients in descending order according to magnitude and create hierarchic “association chains” defined by sequences where reversing start and end point does not alter the ordering of elements. Association chains are used to characterize dependence structures of interacting variables by a graph. (3) Results: SNHA depicts association chains in highly, but also in weakly correlated data, and is robust towards spurious accidental associations. Overlapping association chains can be visualized as network graphs. Between independent variables significantly fewer associations are detected compared to standard correlation or linear model-based approaches. (4) Conclusion: We propose reversible association chains as a principle to detect dependencies among variables. The proposed method can be conceptualized as a non-parametric statistical method. It is especially suited for secondary data analysis as only aggregate information such as correlations matrices are required. The analysis provides an initial approach for clarifying potential associations that may be subject to subsequent hypothesis testing.

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Ayu Puspitaningtyas, SE., MM.

<em>This study aims to determine the effect of debt to equity ratio and return on assets of stock price on food and beverages sector in Indonesia Stock Exchange. This study used secondary data, with samples 9 food &amp; beverages companies in Indonesia Stock Exchange during the study period 2016-2018. Independent variables in this study are debt to equity ratio and return on assets. This study used purposive sampling technique. The method of data analysis used multiple regression analysis. Based on results of the study, only debt to equity ratio have no significant effect on stock price. Meanwhile, the F test result shows that Debt to Equity Ratio and Return on Assets jointly have  effect on stock price.</em>


2020 ◽  
Vol 11 (1) ◽  
pp. 53-67
Author(s):  
Dian Febrina

The entrepreneurship sector is one of the business fields which is the choice for women to prove their ability in entrepreneurship. This study aims to determine the motivation of women, especially housewives in entrepreneurship in Pekanbaru. The data used are primary and secondary data with qualitative descriptive methods. From the pre-survey conducted on housewives in Villa Bunga Arengka Residance, 27.5% of housewives are involved in entrepreneurship which mostly use online services in marketing their sales products. Independent variables used in this study are independence, capital, emotional and education. While the dependent variable in this study is entrepreneurial motivation of housewives. Data collection using online questionnaires and data analysis techniques using quantitative analysis techniques with multiple linear regression analysis tools.


2020 ◽  
Author(s):  
Ade Mulya Pratomo ◽  
Andryan Setyadharma

The purpose of this study was to determine the effect of minimum wages, economic growth, and number of industries on unemployment in West Java Province. In this study, the number of industries variable also acts as a moderator variable. The method of data analysis in this study is data panel regression. The data used is from secondary data obtained from Badan Pusat Statistik (BPS) in 2013-2015 with 26 districts and cities in West Java Province. The results showed that the minimum wage and the number of industries have positive and significant effects on unemployment, while economic growth has not significant effect on unemployment. The interaction between moderating variable and the minimum wages and economic growth variables have negative and significant effects on the unemployment. The interaction between the moderating variable and two other variables strengthens the influence of independent variables on the dependent variable.


2018 ◽  
Vol 10 (1) ◽  
pp. 107-117
Author(s):  
Meida Nurul Azizah ◽  
Sumarno ◽  
Abdulloh Mubarok

The effect of the number of registered taxpayers, compliance level in delivering SPT and tax audits to income tax receipts in Tegal Tax Service Office. Faculty of Economic and Bussines University Of Pancasakti Tegal 2018. The purpose of this research was to determine the effect of the number of registered taxpayers, compliance level in delivering SPT and tax audits to income tax receipts in Tegal Tax Service Office. The data analysis technique used for this research is descriptive and quantitative approach. The research used secondary data and more focused on the realization statements Number of registered taxpayers, compliance level in delivering SPT, tax audits and income tax receipts research sample that is the period of 2015-2017. The data collected were processed using SPSS software program. The statistical method used to test the hypothesis is multiple linier regression analysis. The result showed that the number of registered taxpayers has a positive and significant impact on income tax receipts. However compliance level in delivering SPT and tax audits not impact on income tax receipts.


2016 ◽  
Vol 21 (1) ◽  
pp. 21-29
Author(s):  
Gladis Kusuma Jaya

This research aims to analyze whether the Return On Asset (ROA), Return On Equity (ROE), Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) have significantinfluencesimultaneously and partially toward Capital Adequacy Ratio (CAR). This research classifiedthe verificativeresearch. The population is the national private commercial bank period 2004-2015. Sample was determined by the higher bank asset, a total of fivecompanies. The secondary data were taken such as from financialreport of Banks started from 2004 until 2013. The technique of data analysis in this research using panel regresion analysis. CAR as a dependent variable, ROA, ROE, NPL and LDR as independent variables. Data processing using Eviews 6. The result provides evidance that ROA, ROE, NPL, and LDR have significantinfluencesimultaneously toward CAR. ROA and NPL partially have positive significantinfluencetoward CAR. ROE and LDR partially have negative significantinfluencetoward CAR.


2019 ◽  
Vol 33 (3) ◽  
pp. 189-204
Author(s):  
Ahmad Rifai ◽  
Dita Putri Nitami ◽  
Roza Yulida

This research aims to (1) identify the range performance of Micro Financial Institutions (MFI) UED-SP in Kunto Darussalam sub-district Rokan Hulu district (2) Analyze factors affecting depth of outreach UED-SP MFI in Kunto Darussalam sub-district Rokan Hulu district. The type of data used in this research is secondary data derived from financial report of UED-SP MFI in Kunto Darussalam sub-district, Report of the Central Bureau of Statistics (CBS), Scientific journals and other institutions that support this research. The data analysis method used is descriptive statistical analysis and quantitative analysis by using analysis tool Econometrica data panel, where this research use software Eviews series 9. Through the Chow test and Hausman test, the panel data regression model used is fixed effect model (FEM). The result of data analysis shows that together (F-statistic test) the estimation result shows that the six independent variables ( Age of UED-SP MFI (AGE), return on asset (ROA), average values loan (AVL), capital asset ratio (CAR),amount of woman borrowers (POWB) and amount of trade sector borrowers (TRADE) ) have a significant effect on the variable average outstanding loan (AOL). Partially (t-statistic test), from the six independent variables used in this study, only two independent variables (age UED-SP MFI (AGE) and amount of trade sector borrowers (TRADE)) which has a significant effect on depth of outreach. Coefficient of determination test results (R2) Shows the value of R2 is equal to 0,9552 which means 95,52% depth of outreach variation can be explained by variation of age of UED-SP MFI (AGE), return on assets (ROA), average values loan (AVL), capital asset ratio (CAR), amount of woman borrowers (POWB), and amount of trade sector borrowers (TRADE). While the rest of 4,48 percent can be explained by other variables that are not included in the model. 


2020 ◽  
Vol 15 (2) ◽  
pp. 147-162
Author(s):  
Yona Putri Nabayu ◽  
Novelia Marbun ◽  
Hannitra Fitria Ginting ◽  
Novi Adriyani Sebayang ◽  
Tetty Tiurma Uli Sipahutar

The purpose of conducting this research is to examine the effect of profitability, asset structure, liquidity, on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange in 2014-2017. This study used a sample of 36 food and beverage companies listed on the Indonesia Stock Exchange in 2014-2017. The approach method used in this research is quantitative, the type of research used is descriptive quantitative, the nature of this research is causal and the type of secondary data. Multiple linear regression is used in the data analysis method. Judging from the results of this study that profitability partially does not affect capital structure while asset structure partially has a negative and significant effect on capital structure and liquidity has a positive and significant effect on capital structure. Simultaneously, profitability, asset structure, liquidity have a positive and significant impact on capital structure. The results of the coefficient and determination test obtained an adjusted R Square value of 0.252 or 25.2%, this means that the dependent variable, namely the capital structure can be explained by variations of the four independent variables, namely profitability, asset structure and liquidity by 25.2%, while the remaining 74.8% is explained by other variables not included in this study.


2018 ◽  
Vol 22 (2) ◽  
pp. 69-82
Author(s):  
Meliske Sitanaya

This research aims to analyze whether the, Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM),) and Capital Adequacy Ratio (CAR) have significantinfluencesimultaneously and partially toward Return On Asset (ROA). This research classifiedthe verifiation research. The population is conventional commercial bank period 2006-2015. Sample was determined by the higher bank asset, a total of ten companies. The secondary data were taken such as from financialreport of Banks started from 2006 until 2015. The technique of data analysis in this research using panel regression analysis. ROA as a dependent variable, NPL, LDR, NIM and CAR as independent variables. Data processing using E-views 6. The result provides evidence that NPL and CAR have significantinfluencesimultaneously toward ROA, while NIM and LDR are not significantinfluencesimultaneously toward ROA. NPL partially have negative significantinfluencetoward ROA, LDR and NIM partially positive are not significantinfluencetoward ROA, and CAR partially have positive significant influence towd ROA.


2019 ◽  
Vol 3 (1) ◽  
pp. 101-140
Author(s):  
Basrowi Basrowi

The purpose of this study was to determine the effect of tax supervision and tax collection both partially and simultaneously on the compliance of taxpayers and their implications for tax revenue. The type of research used in this study is a type of causality research, namely research that aims to determine the effect of independent variables on the dependent variable. However, the method used in this research is a quantitative approach. The data collection technique used in this study is by using secondary data from the Pratama Tax Office of Lampung Province, specifically from the Inspection Section and the 2017 and 2018 Billing Section. Data were analyzed using the SPSS version 18 and Lisrel programs. Based on the results of data analysis it was concluded that there were significant effects both partially and simultaneously between tax supervision, tax collection, taxpayer compliance with tax revenue. Keywords: Supervision, collection, compliance, tax revenue


2017 ◽  
Vol 20 (2) ◽  
Author(s):  
Michelle Kristian

The issue of auditor’s independence is the main cause why the company is required to conduct mandatory penggantian auditor. Various questions arise when there are companies that perform voluntary penggantian auditor, the change of auditors outside thePeraturan Menteri Keuangan No. 17/PMK.01/2008. The purpose of this study is to test the effect of public ownership, company’s growth, and public accountant firm’s size towards penggantian auditor. The object of this study is Kompas100 Index company for period 2011-2013. Selection of the sample is determined based on purposive sampling method. The sample used in the study are 34 companies that are successively entered Kompas100 Index period 2011-2013 except for the financial sector, presenting financial statements in Indonesian Rupiah, has assets increased from year to year, and contains all data related to all variables. The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression, as the dependent variable is non-metric and the independent variables are mixture of metric and non-metric. The results of this study are (1) public ownership does not affect penggantian auditor significantly, (2) company’s growth does not affect penggantian auditor significantly, (3) public accountant firm’s size does not affect penggantian auditor significantly, (4) public ownership, company’s growth, and public accountant firm’s size simultaneously do not affect penggantian auditor significantly.


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