Pengaruh Hutang dan Modal Kerja terhadap Profitabilitas

The purpose of this study is to determine whether there is an influence of debts and working capital on profitability in retail trade sub sector companies listed on the Indonesia Stock Exchange in 2014-2018. The population and sample used in this study are 21 retail trade sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018. The research method used is descriptive using secondary data. The statistical analysis used in this study is the classic assumption test, multiple linear regression analysis, coefficient of determination test, and hypothesis testing using t test and F test. The results of the research indicate that partially, debt has a significant effect on profitability, while working capital has no significant effect on profitability. Debts and working capital simultaneously have significant effects on profitability. In addition, the results of the coefficient of determination test show the Adjusted R Square value of 0.125. Debts and working capital have an influence on profitability for 12.5% and the remaining 87.5% is influenced by other variables that were not examined. Keywords: Debts, Working Capital, and Profitability

Download Full-text

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

Moneter - Jurnal Akuntansi dan Keuangan ◽

10.31294/moneter.v8i1.8798 ◽

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.

Download Full-text

PENGARUH PEMBIAYAAN MUDHARABAH, PEMBIAYAAN MURABAHAH DAN TABUNGAN MUDHARABAH TERHADAP RETURN ON ASSETS (ROA) PADA BPR SYARIAH

Jurnal Ekonomi Rabbani ◽

10.53566/jer.v1i2.46 ◽

2021 ◽

Vol 1 (2) ◽

pp. 158-168

Author(s):

Fitri maulidatul Rohmaniah ◽

Eris Munandar

Keyword(s):

Regression Analysis ◽

Research Method ◽

Quantitative Method ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Third Party ◽

Coefficient Of Determination ◽

Return On Assets ◽

Financing Risk

The purpose of this study was to determine and analyze the effect of Mudharabah Financing, Murabahah Financing and Mudharabah Savings on Return On Assets (ROA) of Indonesian Sharia People's Financing Banks for the 2015-2020 period. The research method used is descriptive quantitative method. The data used is secondary data. In this study, the analysis used is multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the results of the analysis of this study, it can be seen that partially Mudharabah Financing has a negative and significant effect on Return On Assets, Murabaha financing has a positive and significant effect on Return On Assets and Mudharabah Savings has a positive and significant effect on Return On Assets at Indonesian Islamic People's Financing Bank for the 2015 period. -2020 and simultaneously Mudharabah Financing, Murabahah Financing and Mudharabah Savings have a significant effect on the Return On Assets (ROA) of Indonesian Sharia Rural Banks for the 2015-2020 period. It is expected that the Indonesian Islamic People's Financing Bank will further improve its performance by minimizing financing risk and increasing the amount of third party funds so that its profitability growth is maximized.

Download Full-text

PENGARUH MODAL KERJA DAN BIAYA OPERASIONAL TERHADAP PROFITABILITAS

JURNAL AKUNTANSI ◽

10.37932/ja.v7i2.52 ◽

2020 ◽

Vol 7 (2) ◽

pp. 116-126

Author(s):

Ani Widosari Trisnaningsih ◽

Haryono Umar

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Research Method ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Working Capital ◽

F Test ◽

Operational Costs

In making a profitability decision, of course the company must have sufficient capital to finance operations in the company. This is to see how the influence of working capital and operational costs on profitability. The research method used by researchers is the method of multiple linear regression analysis, the coefficient of determination test, also performed a classic assumption test that is the Normality, Multicollinearity, Heteroscedasticity and Autocorrelation Tests and also the Hypothesis Test which consists of the F Test and the t Test.Based on the t test (partially) it can be seen that working capital has a significant effect on profitability. Whereas Operational Costs do not affect the profitability. And based on the F Test the value of Fcalculates that working capital and operational costs affect profitability.

Download Full-text

The Effect of Working Capital, Liquidity and Solvency on Profitability at PT Nippon Indosari Corpindo, Tbk

Jurnal Ad ministrare ◽

10.26858/ja.v7i1.13578 ◽

2020 ◽

Vol 7 (1) ◽

pp. 11

Author(s):

Eni Puji Astuti

Keyword(s):

Quantitative Research ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Working Capital ◽

Quantitative Research Methods ◽

Main Attraction

The main attraction for owners of company shareholders lies in the profitability ratio that shows the results of the management of the company's management of the funds invested. This study aims to determine: The Effect of Working Capital, Liquidity and Solvency on the Profitability of PT. Nippon Indosari Corpindo Tbk, both partially and simultaneously. Descriptive quantitative research methods, the data used are secondary data in the form of financial statements of PT. Nippon Indosari Corpindo Tbk, for a period of 9 years from 20010 - 2018 obtained through the IDX (Indonesia Stock Exchange). The analytical method used is the classic assumption test, multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the analysis results obtained the coefficient of determination (R2) of 0.928 or equal to 92.8%, which means that the contribution made by working capital, liquidity and solvency to profitability reaches 92.8.3% the remaining 7.2% is influenced by other variables which is not researched. Based on the t test partially working capital on profitability there is an effect where tcount -5.847> t table 2.575 and significance value 0.02 <0.05 and partially liquidity on profitability has no effect where tcount 1.846 <t table 2.575 and significance value 0.124> 0.05 and partially solvency to profitability there is the influence of tcount -3.386> ttable 2.575 and significance value 0.02 <0.05 based on the f test simultaneously working capital, liquidity and solvency affect the profitability where Fcount 21.477> Ftable 5.41 with a significant value of 0.003 <0.05

Download Full-text

PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMEN DI BURSA EFEK INDONESIA)

Jurnal Ekonomi Balance ◽

10.26618/jeb.v15i2.2184 ◽

2019 ◽

Vol 15 (2) ◽

pp. 29-51

Author(s):

Muhamad Ali Wairooy

Keyword(s):

Stock Exchange ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Manufacturing Companies ◽

Working Capital ◽

Saturated Sample ◽

Inventory Turnover

This study aims to examine and analyze the effect of working capital turnover and limited profitability turnover on textile and garment sector manufacturing companies listed on the Indonesia Stock Exchange. Data collection uses secondary data using saturated sample techniques (census). The population is all textile and garment sector manufacturing companies listed on the Indonesia Stock Exchange during the 2012-2015 period of 12 companies, while the sample taken for the number of observations in this study for 3 years, the number of observations of this study was 12 x 3 years = 36 samples . The data obtained were analyzed using multiple linear regression analysis, F test, t test and test coefficient of determination (R²) which was carried out using the SPSS version 20. The results showed that the proposed hypothesis was accepted because it showed positive and significant hypothesis test results. This means that working capital turnover has a positive and significant effect on profitability, Inventory turnover has a positive and significant effect on profitability, and working capital turnover and inventory turnover simultaneouslypositive and significant effect on profitability.

Download Full-text

The Effect of Working Capital and Liquidity on Profitability at PT. Nippon Indosari Corpindo, Tbk in 2009-2017

PINISI Discretion Review ◽

10.26858/pdr.v3i1.13268 ◽

2019 ◽

Vol 3 (1) ◽

pp. 21

Author(s):

Eni Puji Astuti ◽

Ayu Lestari

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Daily Activities ◽

Coefficient Of Determination ◽

Working Capital ◽

Financial Condition ◽

Conducting Research

Every company always requires working capital that will be used to finance the daily activities of the company. This study aims to determine the effect of working capital and liquidity on the profitability of PT. Nippon Indosari Corpindo Tbk, both partially and simultaneously. The research method used by the author in preparing the descriptive thesis is quantitative, which is conducting research that describes the financial condition of the company expressed in the form of numbers. The data used is secondary data from the financial statements of PT. Nippon Indosari Corpindo Tbk, for a period of 9 years from 2009 - 2017 obtained through the IDX (Indonesia Stock Exchange). The analytical method used is the classic assumption test, multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the t-test partially working capital on profitability there is an effect where tcount -3,341> ttable 2,447 and a significance value of 0.016 <0.05 and partial liquidity on profitability has no effect where tcount 1.535 <ttable 2.447 and a significance value of 0.176> 0.05 and based on the f test simultaneously working capital and liquidity affect profitability where Fcount 5.953> Ftable 5.14 with a significant value of 0.038 <0.05

Download Full-text

Pengaruh Pelatihan, Disiplin Kerja, Dan Budaya Organisasi Terhadap Komitmen Organisasi Pegawai PT. PLN (Persero) Area Tanjungpinang

Bahtera Inovasi ◽

10.31629/bi.v2i1.1508 ◽

2019 ◽

Vol 2 (1) ◽

pp. 62-72

Author(s):

Intan Maizah Ela Yani ◽

Myrna Sofia ◽

Nurhasanah Nurhasanah

Keyword(s):

Organizational Culture ◽

Regression Analysis ◽

Organizational Commitment ◽

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Research Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination

This study aims to determine the effect of training, work discipline and organizational culture on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area. The research method used is descriptive statistical method with a quantitative approach. Data collection techniques are carried out by observation and questionnaire. The number of research samples used was 74 respondents. Analysis of the data used is multiple linear regression analysis, hypothesis testing in the form of T test and F test and analysis of the coefficient of determination. The research conducted resulted in training having a significant effect on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t arithmetic> t table or 23,057> 1,994 and the significance value produced 0,000 <0,05. Work Discipline has a significant effect on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t count> ttable or 2.649> 1.994 and the significance value produced 0.010 <0.05. Organizational culture does not affect the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t count <t table or -1.424> 1.994 and the significance value produced is 0.159> 0.05.

Download Full-text

THE EFFECT OF FIRM SIZE AND LEVERAGE ON VALUE OF THE FIRM (EMPIRICAL STUDY ON BUMN LISTED IN INDONESIAN STOCK EXCHANGE 2012 - 2017)

10.31227/osf.io/txe2m ◽

2019 ◽

Author(s):

novi yanti

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination

This study aims to determine affect of size and leverage on firm value of BUMN companies listed on the Stock Exchange in 2012-2017 either partially or simultaneously. The population in this study are all of BUMN companies listed on the Stock Exchange from 2012-2017, which amounted to 20 companies. The sample is in the form of selected BUMN company financial statements with certain criteria from 2012-2017. The analytical method used is multiple linear regression analysis and coefficient of determination. Hypothesis testing uses t test and F test. The results of multiple linear regression analysis indicate that firm size has a negative effect on firm value. Leverage has a positive effect on firm value. The results of the partial hypothesis test indicate that size has a significant effect on firm value while leverage does not have a significant effect on firm value. Simultaneously size and leverage have a significant effect on firm value. The contribution of size and leverage to company value is 43.8% and the remaining 56.2% is influenced by other variables.

Download Full-text

PENGARUH BIAYA OPERASIONAL DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2012-2018

Jurnal Ilmu Keuangan dan Perbankan (JIKA) ◽

10.34010/jika.v10i2.3448 ◽

2021 ◽

Vol 10 (2) ◽

pp. 143-157

Author(s):

Endah Saripah ◽

Muhammad Nasim Harahap

Keyword(s):

Regression Analysis ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Industrial Sector ◽

Operating Costs ◽

Coefficient Of Determination ◽

Net Income ◽

Manufacturing Companies ◽

Negative Effect

ABSTRACK This study aims to determine the effect of operating costs and sales partially or simultaneously on net income. The problem that occurs in this study is the fluctuating net profit in various industrial sector manufacturing companies which are listed on the Indonesia Stock Exchange from 2012-2018. The method of analysis in this study uses multiple linear regression analysis with the help of SPSS 21 software. The results of the regression analysis test show that operating costs partially have a significant negative effect on net income, sales partially affect net income, while simultaneously operating costs and sales have a significant effect. against net income. To test the coefficient of determination or R2, the result is 0.346 or 34.6% of net income is influenced by these two variables. As for the remaining 65.4% which is influenced by other variables not examined in this study. Keywords: Operational Costs, Sales and Net Profits

Download Full-text

Analisis Pengaruh Efisiensi dan Efektivitas Penggunaan Modal Kerja Perusahaan terhadap Peningkatan Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)

JUSIE (Jurnal Sosial dan Ilmu Ekonomi) ◽

10.36665/jusie.v5i01.227 ◽

2020 ◽

Vol 5 (01) ◽

pp. 22-35

Author(s):

Dasep Suryanto

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Financial Statement ◽

Manufacturing Companies ◽

Working Capital ◽

Efficiency And Effectiveness ◽

Secondary Data Sources ◽

Positive Effect

Analysis of the Effect of Efficiency and Effectiveness of Working Capital Use on Increasing the Profitability of Manufacturing Companies Listed on the IDX, with a supervisor Mr. Adriansyah, SE., M.Sc. The object of this study is 46 manufacturing companies listed on the Indonesia Stock Exchange. The data collection method uses the documentation method with secondary data sources in the form of company financial statement data for 5 years, from 2013 to 2017. The analytical method used is quantitative analysis, which uses multiple linear regression analysis and uses the tools of the computer statistical product program and Service Solutions (SPSS) version 20. From this study it can be seen that the efficiency and effectiveness of working capital have a significant positive effect on increasing profitability (ROI) of manufacturing companies listed on the Indonesia Stock Exchange (IDX).

Download Full-text