scholarly journals PENGARUH CASH TURN OVER, ACCOUNT RECEIVABLE TURN OVER DAN INVENTORY TURN OVER TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2014-2017

2021 ◽  
Vol 2 (1) ◽  
pp. 97-108
Author(s):  
Syavira Fitriyanti ◽  
Harsi Romli ◽  
Fakhry Zamzam

The aim of this research is to know the influence of independent variables CTO, ARTO, and ITO to dependent variable profitability (ROA), either partially or simultaneously. The object of this research are mining companies listed in Indonesian stock exchange period 2014-2017. Samples for this research consists of 5 companies, purposive sampling method used in this research. The analysis technique used multiple linear regression. The result shows that cash turnover give negative and significant influence to profitablity (ROA), account receivable turnover give positive and significant influence to profitabilty (ROA), , inventory turnover give positive and significant influence to profitability (ROA), and CTO, ARTO, and ITO together have a positive and significant effect on Profitability (ROA) at PT. Timah, Tbk, PT. Bukit Asam, Tbk, PT. Antam, Tbk, PT. Bumi Resources, Tbk, and PT. Indo Tambang Megah, Tbk 2014-2018 quarterly period based on the regression equation above, it can be analyzed that the effect of each independent variable on the dependent. The average value of the (random error component) is 0.248710. the R-Squared value is 0.729426 (72.94%), this indicates that all independent variables effect the dependent variable by 72.94 percent and the rest is influenced by variable outside the model. Overall the independent variables have a significant effect on the independent variables with a prob (F-Statistic) value of 0.000057, less than 0.05.

Author(s):  
Raja Adri Satriawan Surya ◽  
Kirmizi Kirmizi ◽  
Tita Ratna Juwita R. Ratna Juwita R.

The purpose of this research is to test the effect of working capital (cash turn over, inventory turnover and receivable turnover) towards profitability at LQ-45 companies listed at Bursa Efek Indonesia. The population of this research are all LQ-45 companies listed in Bursa Efek Indonesia (BEI). The samples are 19 LQ-45 companies listed in BEI during the year 2004 - 2006. The samples are chosen by using purposive sampling method. The data are analysed with partial test (T-test) and simultant test (F-test) by means of SPSS Ver 13.0. The results show that cash turn over, inventory turnover, and receivable turnover simultaneously have significant influence towards profitability. Partially cash turn over, inventory turnover, and receivable turnover have also significant influence to profitability.


2020 ◽  
Vol 3 (2) ◽  
pp. 52-61
Author(s):  
IRVAN ZULHAKIM

This study aims to determine the effect of independent variables on the dependent variable. The object of this research is the Employees of the Full River City Human Resources and Human Resources Development Agency (BKPSDM). The number of samples in this study were 98 respondents. The analysis technique used is multiple linear regression. The research results obtained based on the partial test (t test) obtained: (a) There is a positive and significant effect of competence on employee performance. (b) There is a positive and significant influence of organizational culture on employee performance. c) There is a positive and significant influence of work discipline on employee performance. The results of the study simultaneously showed that competence, organizational culture and work discipline had a positive and significant effect on employee performance. And based on the coefficient of determination test (R2) the value is 0.624 or 62.4%, this shows that the percentage of the contribution of the independent variable competency, organizational culture and work discipline to the dependent variable of employee performance is 0.624 or 62.4%. While the remaining 37.6% is influenced by other variables outside this study.


2011 ◽  
Vol 1 (2) ◽  
pp. 83
Author(s):  
Jantu Sukmaningtyas ◽  
Salamatun Asakdiyah

The purpose of this thesis is to analyze factors that influence capital structure at telecommunications industry in Indonesia. In this research, dependent variable is capital structure and the independent variables are the operating leverage, taxes, and firm size.The samples are 5 companies, its take by purposive sampling method: taking the sample with specific criteria, that is the companies which listed on the Indonesia Stock Exchange during the period from 2005 to 2009. The operating leverage has a positive and significant influence to capital structure, tax has a negative and significant impact to capital structure, but the variable firm size has no effect to capital structure.


2018 ◽  
Vol 2 (2) ◽  
pp. 176
Author(s):  
Rully Putra Surya Pratama ◽  
Indah Kurniawati

This research attempts to influence the inflation growth, the oil price dow jones industrial average to Composite Stock Price Index which is registred in indonesian stock exchange in the period of 2007-2011. The population in this research was the whole index in indonesian stock exchange (ISE). The sample was taken based on sampling purpodive. The data analysis technique used double linier regression. The dependent variable in this research was the growth of Composite Stock Price Index, while the independent variable was the inflation growth, the oil price and dow jones industrial average. The results of this research showed that the almost dependent variable used had effects for the growth of Composite Stock Price Index. The inflation rate growth variable did not have effects on Composite Stock Price Index growth, while the oil price rate variable and dow jones industrial average had effects on Composite Stock Price Index growth. Simultaneously, the independent variables examinedhere had effects on Composite Stock Price Index growth.


2017 ◽  
Vol 3 (7) ◽  
pp. 520
Author(s):  
Rizky Aprilian Kusuma Dewi ◽  
Ari Prasetyo

The purpose of this reserach is to find out the significant effect of the two variable debt to assets ratio and inventory turn over of the profitability with the measuring instrument Return On Assets. The method used in this study is quantitative method with secondary data sources. The samples in this study are the tekstil and garment companies that are still registered in Indonesia Sharia Stock Index, publishing their three month report completely from 2012 to September 2015. There are seven companies that will become the samples. The technique used in this study is panel data regression analysis technique. The result of this research indicate that the inventory turnover partially provide a significant influence on ROA, and debt to assets ratio partially provide an unsignificant influence on ROA. Simultaneously, inventory turn over dan debt to assets ratio providea significant influence ROA.


Author(s):  
Yusak Maleakhi Purnama ◽  
Eindye Taufiq

The purpose of this research is to obtain evidence regarding the effect of independent variable consisting of profitability, leverage, firm size, and earnings power towards dependent variable earnings management. The company used in this research is a property company that listed on the Indonesian Stock Exchange (IDX) from 2017-2019 with the criteria using purposive sampling method. The result of this research are profitability and earnings power has no influence on earnings management. However, leverage has a positive and significant influence on earnings management. Then, firm size has a negative and significant influence on earnings management.   Keyword: Earnings Management, Profitability, Leverage, Firm Size, Earnings Power


2018 ◽  
Vol 1 (3) ◽  
pp. 352
Author(s):  
Muhammad Rizal Saragih

The problems that will be discussed in this journal regarding the relationship between the business entity, the solvency of audit delay. The research method used in this study uses secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013, 2014, 2015 and 2016. The sampling method in this study was purposive sampling. The criteria of the company being sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent inthis study is audit delay. The data analysis technique used is multiple linear regression.The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay.


Jurnal EBI ◽  
2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Anggi Tamarina Lubis ◽  
Seniwati Sembiring ◽  
Ferry Safriandi

This study aims to analyze the liquidity ratios, solvency ratios, and activity ratios to the profitability of transportation subsector companies on the Indonesia Stock Exchange for the 2015-2018 period. The data collection method used is the purposive sampling method. This research is a quantitative study. In this study, the population is the transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Based on the predetermined criteria, 9 companies were obtained. The analytical method used is multiple linear regression analysis through the F test and t-test to know the effect of the independent variable on the dependent variable. Partially, the current ratio (CR), debt to equity ratio (DER), does not affect profitability, while total assets turnover (tattoo) does not affect profitability. but simultaneously: Current ratio (CR), Debt to equity ratio (DER), and Total assets turn over (TATO) have a significant influence on the company's profitability. Keywords : Current ratio, debt to equity ratio, total assets turn over, and profitability 


2019 ◽  
Vol 11 (1) ◽  
pp. 61-76
Author(s):  
Steffi Priani Sugi ◽  
Astia Putri

Tourism is one industry that has the potential to drive the economy and provide a positive impact on more developed national development. Nation Branding program carried out by the Ministry of Tourism and Creative Economy (Kemenparekraf) to improve the image and attract tourists to various destinations to Indonesians themselves. The research method used in this study is descriptive explanatory method using questionnaires and observations. The sampling method used is nonprobiliy sampling. in the study there are independent or independent variables (X) namely Nation Branding consisting of exports, governance, investment, culture, people, and tourism. The dependent variable (Y) is the preference of the tourist destination.The results showed that the nation branding variable had a significant influence on tourist destination preferences. The independent variable of the most influential nation branding is culture and tourism. The independent variable of the most influential nation branding is culture and tourism. The author recommends to increase the tagline "Pesona Indonesia" with more massive and effective marketing consistently. In addition, it is necessary to have optimal support and cooperation between tourism stakeholders to be in line with what they want to convey by the tagline "Pesona Indonesia". Keywords: Nation Branding, Preferensi Tujuan Wisata, Pesona Indonesia, Indonesia.


2017 ◽  
Vol 13 (2) ◽  
pp. 882
Author(s):  
Heni Safitri ◽  
Maudya Prinanda Dwi Utami

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.


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