Pengaruh Perputaran Kas, Perputaran Modal Kerja, Rasio Utang, dan Ukuran Perusahaan terhadap Likuiditas pada Perusahaan Sub Sektor Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 23 (2) ◽  
pp. 179-186
Author(s):  
Winda Apriliyani ◽  
Hetty Muniroh
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Debt Ratio ◽  
Significant Positive Effect ◽  
Working Capital ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Equity Ratio ◽  
Positive Effect

The purpose of this research was to analysis the effect of cash turnover, working capital turnover, debt ratio and firm size on liquidity. The research sample was 7 companies with 35 observations. The data analysis technique used was multiple linear regression analysis. The results of the study showed that cash turnover has an insignificant negative effect on liquidity, working capital turnover has a significant negative effect on liquidity, debt to equity ratio have a significant negative effect on liquidity and the size of the company has a significant positive effect on liquidity.

scholarly journals The Quality Analysis of Financing and Funding On the Performance of Bank Syariah Mandiri Jember Area of 2015 - 2019

2020 ◽  
Vol 8 (06) ◽  
pp. 1844-1853
Author(s):  
Roro Wardhani ◽  
Barid Paladin Apramada ◽  
Isti Fadah ◽  
Sumani
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Population Characteristics ◽  
Quality Analysis ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Productive Assets ◽  
Positive Effect

Abstract In general, this study aims to analyze the Quality of Funding and Funding Against the Performance of Sharia Bank Mandiri in Jember Area for the Period 2015 - 2019. The population of this study is the quarterly financial statements of Bank Syariah Mandiri in Jember Area in 8 branches from 2015 to 2019. The sample is part of a population object that represents its population characteristics. The sampling design in this study was by means of the census method, namely the population being the study sample, so that collected 8 x 5 x 4 = 160 data analysis. Hypothesis testing uses multiple linear regression analysis test tools. After analyzing the data, several conclusions can be drawn, namely: the quality of current productive assets partially has a significant positive effect on the performance of Bank Syariah Mandiri in Jember Area, which is proxied by ROA, the quality of productive assets under special attention partially has a significant negative effect on the performance of Bank Syariah Mandiri in Jember Area , the quality of substandard productive assets partially has a significant negative effect on the performance of Bank Syariah Mandiri Area Jember, the quality of productive assets is doubtful partially has a significant negative effect on the performance of Bank Syariah Mandiri Area Jember, the quality of the non-productive assets partially has a significant negative effect on the performance of Bank Syariah Mandiri In Jember Area, funding proxied by DPK partially has a significant positive effect on performance.   Keywords: financing quality, funding and performance

PENGARUH LIKUIDITAS, SOLVABILITAS DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 3 (2) ◽  
pp. 219
Author(s):  
Suci Wahyuliza ◽  
Nola Dewita
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Normality Test ◽  
Analysis Technique ◽  
Positive Effect

<p><em>This study aims to determine the effect of liquidity, solvency and working capital turnover on profitability at manufacturing companies listed on the Indonesia Stock Exchange. In this study, the sample used as many as 32 companies. The data used in the form of financial statements listed on the Indonesia Stock Exchange. The data analysis technique used multiple linear regression analysis after passing the classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results prove that liquidity has a significant effect on profitability, solvency has no effect on profitability and turnover of working capital has a significant positive effect on profitability. Of the two influential variables, liquidity has a greater impact than the working capital turnover. Simultaneously liquidity, solvency and turnover of working capital have a significant effect on profitability. The value of R2 Adjusted in this study is 0.159 which means that 15.9% profitability can be influenced by liquidity, solvency and working capital turnover. While the remaining 84.1% influenced by other variables.</em></p><p> </p><p>Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, solvabilitas dan perputaran modal kerja terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini, sampel yang digunakan sebanyak 32 perusahaan. Data yang digunakan berupa laporan keuangan yang terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan analisis regresi linier berganda setelah melewati uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, uji autokorelasi dan uji heteroskedastisitas. Hasil penelitian membuktikan bahwa likuiditas berpengaruh signifikan terhadap profitabilitas, solvabilitas tidak berpengaruh terhadap profitabilitas dan perputaran modal kerja berpengaruh positif signifikan terhadap profitabilitas. Dari kedua variable yang berpengaruh tersebut, likuiditas mempunyai pengaruh yang lebih besar dibandingkan dengan perputaran modal kerja. Secara simultan likuiditas, solvabilitas dan perputaran modal kerja berpengaruh signifikan terhadap profitabilitas. Nilai R<sup>2</sup> Adjusted dalam penelitian ini sebesar 0.159 yang berarti bahwa 15.9%  profitabilitas dapat dipengaruhi oleh likuiditas, solvabilitas dan perputaran modal kerja. Sedangkan sisanya 84.1% dipengaruhi oleh variabel-variabel lain.</p>

scholarly journals Debt to Equity Ratio, Return on Asset dan Earning per Share pada PT Adhi Karya Persero Tbk

2021 ◽  
Vol 20 (2) ◽  
pp. 001
Author(s):  
Abdul Fatah Hassanudin ◽  
Irma Rosmayati ◽  
Azis Wira Pratama
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Earnings Per Share ◽  
Library Research ◽  
Analysis Technique ◽  
Equity Ratio ◽  
Positive Effect

This study aims to determine the effect of Debt to Equity Ratio and Return On Assets on Earning Per Share at PT. Adhi Karya Persero Tbk. This study uses the variable debt to equity ratio, return on assets and earnings per share. Researchers used secondary data, namely the Annual Financial Report of PT. Adhi Karya Persero Tbk for the period 2014-2018. The research method used is an associative form using a quantitative approach, data collection namely library research and documentation study. The analysis technique uses multiple linear regression analysis, this study uses SPSS 23 software. The results of this study indicate that the debt to equity ratio and return on assets together have a significant effect on earnings per share. Debt to equity ratio has no significant positive effect on earnings per share. Return on assets has no significant positive effect on earnings per share

PENGARUH LIKUIDITAS, SOLVABILITAS DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 3 (2) ◽  
pp. 219 ◽  
Author(s):  
Suci Wahyuliza ◽  
Nola Dewita
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Normality Test ◽  
Analysis Technique ◽  
Positive Effect

<p><em>This study aims to determine the effect of liquidity, solvency and working capital turnover on profitability at manufacturing companies listed on the Indonesia Stock Exchange. In this study, the sample used as many as 32 companies. The data used in the form of financial statements listed on the Indonesia Stock Exchange. The data analysis technique used multiple linear regression analysis after passing the classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results prove that liquidity has a significant effect on profitability, solvency has no effect on profitability and turnover of working capital has a significant positive effect on profitability. Of the two influential variables, liquidity has a greater impact than the working capital turnover. Simultaneously liquidity, solvency and turnover of working capital have a significant effect on profitability. The value of R2 Adjusted in this study is 0.159 which means that 15.9% profitability can be influenced by liquidity, solvency and working capital turnover. While the remaining 84.1% influenced by other variables.</em></p><p> </p><p>Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, solvabilitas dan perputaran modal kerja terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini, sampel yang digunakan sebanyak 32 perusahaan. Data yang digunakan berupa laporan keuangan yang terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan analisis regresi linier berganda setelah melewati uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, uji autokorelasi dan uji heteroskedastisitas. Hasil penelitian membuktikan bahwa likuiditas berpengaruh signifikan terhadap profitabilitas, solvabilitas tidak berpengaruh terhadap profitabilitas dan perputaran modal kerja berpengaruh positif signifikan terhadap profitabilitas. Dari kedua variable yang berpengaruh tersebut, likuiditas mempunyai pengaruh yang lebih besar dibandingkan dengan perputaran modal kerja. Secara simultan likuiditas, solvabilitas dan perputaran modal kerja berpengaruh signifikan terhadap profitabilitas. Nilai R<sup>2</sup> Adjusted dalam penelitian ini sebesar 0.159 yang berarti bahwa 15.9%  profitabilitas dapat dipengaruhi oleh likuiditas, solvabilitas dan perputaran modal kerja. Sedangkan sisanya 84.1% dipengaruhi oleh variabel-variabel lain.</p>

scholarly journals PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (1) ◽  
pp. 1-8
Author(s):  
Melia Trie Utami ◽  
Gusganda Suria Manda
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) simultaneously had a significant effect on the Return on Assets (ROA) profitability. Partially Working Capital Turnover (WCT) has a significant negative effect on Return on Assets (ROA) profitability, Current Ratio (CR) has no effect on Return on Assets (ROA) Profitability, and Total Assets Turnover (TATO) has a significant positive effect on Return on Profitability Assets (ROA). The coefficient of determination obtained by 0.429 means that only 42.9% Profitability Return on Assets (ROA) is influenced by Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) and the rest 57.1 % is influenced by other variables.

scholarly journals PENGARUH CAR, NPL, DER DAN LAR TERHADAP ROA PADA BANK UMUM DI BURSA EFEK INDONESIA

2019 ◽  
Vol 8 (12) ◽  
pp. 7411
Author(s):  
Ayu Chintya Arie Zeuspita ◽  
I Putu Yadnya
Keyword(s):  
Data Analysis ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Bank Management ◽  
Significant Negative Effect ◽  
Observation Methods ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

ROA is a comparison between pre-tax profit and total bank assets. Factors that can influence ROA must be observed by bank management in order to obtain optimal ROA. Optimal ROA shows that banks are able to make good use of assets owned to generate profits. The purpose of this study was to determine the effect of CAR, NPL, DER and LAR partially on ROA in commercial banks on the IDX for the period 2013-2015. The sample in this study were banking companies listed on the Indonesia Stock Exchange for the period 2013-2015, which totaled 31 banking companies, which were taken using the census method. Data collection is done by nonparticipant observation methods. The data analysis technique used is multiple linear regression. The results showed that there was a significant positive effect between CAR and ROA. NPL shows a significant negative effect on ROA. DER shows a significant negative effect on ROA, and LAR shows a significant positive effect on ROA. Keywords: CAR, NPL, DER, LAR, ROA

scholarly journals PENGARUH WCT, DER TERHADAP ROE PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA YANG GO PUBLIK

2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Roy Hisar ◽  
Jaka Suharna
Keyword(s):  
Stock Exchange ◽  
Working Capital ◽  
Return On Equity ◽  
Significant Negative Effect ◽  
Basic Industry ◽  
A Value ◽  
Negative Effect ◽  
Equity Ratio ◽  
Chemical Companies ◽  
Positive Effect

This study aims to determine the effect of Working Capital Turnover (WCT), Debt Equity Ratio (DER) simultaneously on Return On Equity (ROE). The research samples used in this study were 65 companies, namely the Basic Industry and Chemical companies which were listed on the Indonesia Stock Exchange during 2013-2017. The data analysis used was ANOVA and Partial Regression test. The results showed that WCT and DER had a significantly positive effect on ROE from the results of research on the Basic and Chemical Industry companies, so that accounting information has a value of relevance to investment decisions. Working Capital Turnover Variable, partially has a significant negative effect on Return On Equity. Debt Equity Ratio variable partially has a significant negative effect on Return On Equity. Keywords : Working Capital Turnover, Debt Equity Ratio, Return On Equity

scholarly journals Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM

2020 ◽  
Vol 31 (5) ◽  
pp. 1344
Author(s):  
Ni Kadek Rahayu Artharini ◽  
Naniek Noviari
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Corporate Compliance ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Love Of Money ◽  
Negative Effect ◽  
Positive Effect

MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the East Denpasar Tax Office. Incidental sampling is used as a method of determining the sample and obtained a sample of 96 MSMEs. The data analysis technique used is multiple linear regression analysis techniques. The results showed that psychological cost and religiosity had a positive effect on the compliance of the Taxpayers of the MSME sector, while love of money had a negative effect on the compliance of the Taxpayers of the MSMEs sector. Keywords: Psychological Cost; Religiosity; Love of Money; Corporate Compliance Tax Payer’s.

scholarly journals ANALISIS PENYIMPANGAN DALAM PELAKSANAAN PROSEDUR PEMBERIAN KREDIT DAN PENERAPAN KEBIJAKAN PEMERINTAH TERHADAP PIUTANG TAK TERTAGIH (PADA PT. BPR PRIMA MULIA ANUGRAH CABANG PADANG)

2018 ◽  
Author(s):  
Tia Yunita Sari ◽  
Renil Septiano
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Government Policy ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Policies ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to empirically test the deviations in the implementation of crediting procedures and the implementation of government policies affect the bad debts. The population in this research is credit customers of PT. BPR Prima Mulia Anugrah Padang Branch with Samples of 63 people using Slovin formula. Required data is obtained through questionnaires. Data analysis technique used is with Multiple Linear Regression Analysis. The result of the research shows that the irregularities in the implementation of crediting procedures has a significant positive effect on bad debts, the implementation of government policy has a significant positive effect on bad debts, the irregularities in the implementation of lending procedures and the implementation of government policies have a significant positive effect simultaneously on bad debts.

scholarly journals Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

2019 ◽  
pp. 821
Author(s):  
Made Irna Wikanadi ◽  
Ketut Alit Suardana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance

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