scholarly journals Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Return on Asset pada Perusahaan Otomotif dan Komponen Periode 2013-2018

2020 ◽  
Vol 1 (1) ◽  
pp. 235-244
Author(s):  
Evi Fujilestari ◽  
Radia Purbayati ◽  
Fatmi Hadiani
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Purposive Sampling ◽  
Inventory Turnover

The purpose of this research is to test the effect of receivable turnover and inventory turnonver toward Return On Asset (ROA). The research sample are used Automotive Companies Listed on Indonesia Stock Exchange Period 2013 – 2018, using purposive sampling method are 6 companies. The data are used secondary data from financial statement of companies published by Indonesia Stock Exchange through the official website of Indonesia Stock Exchange namely www.idx.co.id. Analyse technique are used the multiple linear regression with EViews of 10 version. The results showed that receivable turnover has no significant effect on ROA with significance value greater than 0.05, which is 0.8201, inventory turnover is positive and significant with significance value smaller than 0.05, which is 0.0065.

scholarly journals PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN LINGKUNGAN

2020 ◽  
Vol 1 (3) ◽  
pp. 493-506
Author(s):  
Hilmi Hilmi ◽  
Mutia Rinanda
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Analysis Method ◽  
Environmental Disclosure ◽  
Purposive Sampling

This study aims to examine the effect of profitability and leverage on environmental disclosure of companies on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports during 2016-2018 accessed on www.idx.co.id. The population in this study is 641 companies and the samples are 48 companies selected using the Purposive sampling method. The data analysis method used is multiple linear regression with the help of the SPSS program. The results show that profitability affect environmental disclosure and leverage affect negative environmental disclosure.

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

scholarly journals Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting

Eksos ◽  
2020 ◽  
Vol 16 (2) ◽  
pp. 95-109
Author(s):  
Uyun Sundari ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Integrated Reporting ◽  
Analysis Techniques ◽  
Mining Companies

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.

scholarly journals Analisis Perputaran Persediaan, DTAR Terhadap ROA Pada Perusahaan Makanan Dan Minuman

WAHANA ◽  
2020 ◽  
Vol 72 (2) ◽  
pp. 104-108
Author(s):  
Agriyani Wahyuningrum ◽  
Yuni Sukamdani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Total Asset ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Food And Beverage ◽  
Inventory Turnover

Abstrak Penelitian ini untuk menelaah Perputaran Persediaan dan Debt to Total Asset Ratio terhadap Return On Asset pada Perusahaan Makanan dan Minuman yang tercatat di BEI. Menggunakan sampel 7 perusahaan makanan dam minuman yang tercatat di BEI dengan metode purposive sampling. Pengambilan data menggunakan metode dokumentasi. Dengan analisis data regresi linier berganda, asumsi klasik, R2 dan uji hipotesis. Uji hipotesis didapatkan signifikansi Perputaran Persediaan 0,124 > 0,05 artinya, Perputaran Persediaan tidak berpengaruh terhadap Return On Asset. Dan signifikansi Debt To Total Asset Ratio 0,000 < 0,05 artinya, Debt To Total Asset Ratio berpengaruh terhadap Return On Asset. Investor dapat memanfaatkan hasil ini untuk estimasi menggambil keputusan berinvestasi.                                                                                                  Kata Kunci : Perputaran Persediaan, Debt to Total Asset Ratio, Return On Asset.     Abstract This study is to inspect the Inventory Turnover and Debt to Total Asset Ratio of Return On Assets in Food and Beverage Companies listed on the IDX. Using a sample of 7 food and beverage companies that are listed in the IDX with a purposive sampling method. Retrieval of data using the documentation method. With the data analysis of multiple linear regression, classical assumptions, R2 and hypothesis testing. Hypothesis testing found the significance of Inventory Turnover 0.124 > 0.05 means, Inventory Turnover has no impact on Return On Assets. And the significance of Debt To Total Asset Ratio 0,000 < 0.05 means, Debt To Total Asset Ratio impact the Return On Asset. Investors can use these results to outcome investment judgment.   Keywords : Inventory Turnover, Debt to Total Asset Ratio, Return On Assets.

scholarly journals APAKAH RASIO KEUANGAN BERDAMPAK PADA NILAI PERUSAHAAN PERKEBUNAN DI BEI?

2019 ◽  
Vol 5 (1) ◽  
pp. 123-130
Author(s):  
Yefni Yefni
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Tobin's Q ◽  
Purposive Sampling ◽  
Regression Test ◽  
A Company

This study aims to identify the effect of financial ratios, in the form of profitability (ROA), liquidity (CR), and solvability (DER) on firm value. The value of the company was measured using Tobin’s Q. The population of this study were all of the plantation companies listed on the Indonesian Stock Exchange during the 2014-2018. Next, the sample was selected using purposive sampling method. The data in this study were analyzed using multiple linear regression test. The results of this study indicate that of all the variables studied, only ROA and CR have a significant effect on firm value. This shows that profitability and liquidity are the main focus of investors so that investors will pay more attention to these two variables. When a company is profitable and liquid, investors will be interested in investing so that the value of the company will increase.

scholarly journals The Influence of Institutional Ownership, Leverage, and Audit Committee on Earnings Management: Evidence of Companies Listed on the Indonesia Stock Exchange

2019 ◽  
Vol 2 (2) ◽  
pp. 97-112
Author(s):  
Aga Arye Perdana
Keyword(s):  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Design Methodology ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
T Test

Objective – This research aimed to analyze: 1) The influence of institutional ownership to earnings management, 2) The influence of leverage to earnings management dan 3) The influence of audit committee. Design/methodology – Population in this research is entire companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Election of the sample with the purposive sampling method and is obtained by the amount of sample counted 194 company. This research used secondary data. The analysis used is multiple linear regression and t-test, to seek the influence of institutional ownership, leverage, and audit committee to earnings management. Results – Result of examination indicate that: 1) Institutional ownership had a significant effect to earnings management, with direction is positive 2) Leverage had a significant effect to earnings management, with direction is negative and 3) audit committee had a significant effect to earnings management, with direction is positive.

scholarly journals FACTORS INFLUENCING TAX AVOIDANCE IN INDONESIA

2020 ◽  
Vol 8 (1) ◽  
pp. 366-372
Author(s):  
Muhamad Nafik Hadi Ryandono ◽  
Rihfenti Ernayani ◽  
Purwo Atmojo ◽  
Dwi Susilowati ◽  
Nina Indriastuty
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Total Population ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Purposive Sampling ◽  
Factors Influencing ◽  
Food And Beverage

Purpose of the study: The purpose of this study is to prove the influence of profitability, size, leverage, and capital intensity either partially or simultaneously on tax avoidance in food and beverage companies listed on Indonesia Stock Exchange (BEI) during 2014-2016 period. Methodology: The sampling method used purposive sampling with 195 data processed. Data were analyzed with multiple linear regression by using the SPSS program. Main Findings: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. Applications of this study: The population of this study was food and beverage companies listed on the Indonesia Stock Exchange. The total population taken was 19 companies. The sampling employed purposive sampling. Novelty/Originality of this study: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. While simultaneously, profitability, size, leverage, and capital intensity affected the tax avoidance in food and beverage companies listed on BEI.

Exploring the relationship between adjustment cost and stickiness cost

2018 ◽  
Vol 5 (2) ◽  
pp. 130-135
Author(s):  
Nurafni Eltivia ◽  
Kurnia Ekasari ◽  
Hesti Wahyuni
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Adjustment Cost ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
The Relationship ◽  
Cost Stickiness

The purpose of this study was to analyse the stickiness cost, and how adjustment cost gave impact on stickiness cost. Asset intensity was proxy of adjustment cost in this research. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2016. There are 124 companies obtained by using purposive sampling method. The analysis tool used is multiple linear regression. The results showed that stickiness cost occurred on manufacturing companies listed in Indonesia Stock Exchange. Furthermore, the results indicate the level of asset intensity in accordance with the level of stickiness cost changes. So it can be concluded that adjustment cost affects stickiness cost.Keywords: Adjustment cost, stickiness cost, asset intensity.

scholarly journals PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA SAHAM PERUSAHAAN INDEKS LQ45

2017 ◽  
Vol 13 (2) ◽  
pp. 882
Author(s):  
Heni Safitri ◽  
Maudya Prinanda Dwi Utami
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Working Capital ◽  
Purposive Sampling ◽  
Inventory Turnover ◽  
Turn Over

ABSTRAKPenelitian ini dilakukan pada perusahaan Indeks LQ45 yang terdaftar di Bursa Efek Indonesia periode 2013-2016 yang berjumlah 45 perusahaan. Jumlah sampel yang diambil sebanyak 27 perusahaan. Penentuan jumlah sampel dalam penelitian ini menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda.Hasil penelitian menunjukkan bahwa variabel perputaran modal kerja, perputaran kas, perputaran piutang, dan perputaran persediaan berpengaruh positif dan signifikan secara simultan terhadap profitabilitas pada perusahaan yang terdaftar di Indeks LQ45 dengan nilai F hitung sebesar 38,781 serta memiliki nilai signifikansi (sig.) sebesar 0,000 yang lebih kecil dari 0,05.Kata Kunci : perputaran modal kerja, perputaran kas, perputaran piutang, perputaran ABSTRACTThis site of the research used is the LQ45 index companies listed on the Indonesia Stock Exchange during the period 2013-2016 consisting of 45 companies. The total sample was 27 companies which are determined by purposive sampling method. Technique of data analysis used is multiple linear regression. The result of the research showed the variables of working capital turnover, cash flow, receivable turnover, and inventory turnover have a positive and significant effect simultaneously toward the profitability of the companies listed on LQ45 index with F value of 38,781 and a significant value (sig.) of 0,000 which is smaller than 0,05.Keywords: working capital turnover, cash flow, receivable turn over, inventory turnover, profitability.

scholarly journals KEPUTUSAN PENDANAAN, UKURAN PERUSAHAAN, LABA PERUSAHAAN DAN RISK BASED CAPITAL, SEBAGAI VARIABEL PREDIKTOR NILAI PERUSAHAAN ASURANSI DI INDONESIA

2018 ◽  
Vol 7 (2) ◽  
pp. 106
Author(s):  
Adnan Hakim ◽  
Al Asy Ari Adnan Hakim
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Shareholder Value ◽  
Secondary Data ◽  
Sampling Technique ◽  
Insurance Companies ◽  
Funding Decision ◽  
Purposive Sampling ◽  
Methods Of Analysis

This research is to analyze and determine the contribution of factor funding decisions, the size of the company, the company's profit and risk based capital simultaneously and partially to the company's value. The approach used is The correlation between variables, while the sampling technique is purposive sampling were selected based on certain criteria as much as 10 insurance companies listed on the Jakarta Stock Exchange in parentheses period of 7 years. The data used is secondary data that is accessed from the JSE's website, and the methods of analysis used is multiple linear regression. The results of this study found that the funding decision does not significantly increase the value of the company, while the size of the company and the company's profit as well as partial risk-based capital has a positive and significant effect in increasing the value of the company. Then simultaneously discovered all the observed variables have contributed simultaneously to enhance shareholder value. This means that, to increase the value of the company, it needed the funding decision is effective and efficient, the size of the company and the company's profit and risk-based capital.

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