scholarly journals THE EFFECT OF WORKING CAPITAL, RETURN ON ASSETS AND COMPANY SIZES ON THE CREDIT AMOUNT OF SMALL AND MEDIUM MICRO BUSINESSES IN NATIONAL BANKS IN INDONESIA PRE COVID-19

2020 ◽  
Vol 1 (3) ◽  
pp. 501-514
Author(s):  
Deni Sunaryo
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Working Capital ◽  
Return On Assets ◽  
Significance Level ◽  
Simultaneous Study ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Capital Return

The research of "Effect of Working Capital, Return on Assets and Company Size on the Amount of Micro and Small Medium Enterprises Loans at National Banks in Indonesia in Pra COVID-19" was conducted using Multiple Linear Regression analysis tools using the help of SPSS 25 data processing applications. This research is the influence of Working Capital variable on the distribution of MSME loans with t arithmetic> t table (4.992> 2.048) with a significance value of 0.000 <0.05. The Return on Assets (ROA) variable does not affect the distribution of MSME loans to national banks in Indonesia in 2014-2018 with t count <t table (0.025 <2.048) with a significance value of 0.980> 0.05. The company size variable has a significant effect with the value of t count> t table (3.026> 2.048) with a significance value of 0.006 <0.05. Based on a simultaneous study of working capital, Return on Assets (ROA), and company size influence the distribution of MSME loans to national banks in Indonesia in 2014-2018 with a F table of 2.98 and a significance level of 0.05. Then F count> F table (12.041> 2.98) and sig. <0.05 (0,000 <0.05).

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 UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIA RESPONSIBILITY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2014-2016

2017 ◽  
Vol 5 (2) ◽  
pp. 119
Author(s):  
Yunina Yunina ◽  
Neny Eftiana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Significance Level ◽  
Simultaneous Test ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of the size of the company, size of the board of commissioners and industrial sensitivity to the disclosure of corporate social responsibility partially and simultaneously. The data of this study were taken from 87 observations. The number of samples used in this study was 29 LQ-45 companies listed on the IDX in 2014-2016. The samples were taken by using purposive sampling technique. The method of data analysis used in this study was multiple linear regression analysis. The result of the research showed that size of company significantly influenced the disclosure of corporate social responsibility with significance level by 0,021, while size of board of commissioners did not significantly influence the disclosure of corporate social responsibility with the value of significance by 0,621, but industry sensitivity has significant influence to corporate social responsibility disclosure with a significant value of 0,010. The simultaneous test showed that firm size, board size and industry sensitivity simultaneously and significantly influenced the disclosure of corporate social responsibility significantly by 0,004. The GMS members who have the authority to propose, appoint and dismiss the board of commissioners should consider the candidates of the board of commissioners to be proposed, and the further research should expand the object of research and develop other factors that can affect the disclosure of corporate social responsibility such as foreign ownership, growth company, good corporate governance (GCG) practices and several other factors.

scholarly journals PERBANDINGAN FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UKM DI DESA DAN DI KOTA (STUDI KASUS USAHA UKM KABUPATEN REMBANG)

2019 ◽  
Vol 14 (1) ◽  
pp. 151-169
Author(s):  
Rikah Rikah
Keyword(s):  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Cluster Sampling ◽  
Firm Age ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Education Business

This research aims to examine the effect of owner education, business scale, company age and accounting training on the use of accounting information. This research use survey method by using sample of Small Medium Enterprises (UKM) which is in Rembang Regency, sampling in this research is using cluster sampling with obtained research sample counted 120 UKM. 60 UKM from district around Rembang city, and 60 UKM others from district far from Rembang city. The analysis in this study used multiple linear regression analysis. The result of hypothesis show that owner education have positive effect to accounting information, business scale have no significant effect to accounting information, firm age have positive effect to accounting information, accountancy training have positive effect to accounting information.

scholarly journals Peran Baitul Maal Wat Tamwil (BMT) Husnayain Terhadap Perkembangan Usaha Mikro Kecil dan dan Menengah

2017 ◽  
Vol 1 (1) ◽  
pp. 68-89
Author(s):  
Sumardi Sumardi ◽  
Zulpahmi Zulpahmi
Keyword(s):  
Small And Medium Enterprises ◽  
Hypothesis Test ◽  
Survey Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Significance Level ◽  
Medium Enterprises ◽  
Positive Effect

This study aims to determine the role of Baitul Maal Wat Tamwil (BMT) Husnayain Against the Development of Micro Small and Medium Enterprises (UMKM). In the study used survey methods by taking samples from the population. The sample in this research is Baitul Maal Wat Tamwil (BMT) Husnayain customer, with 65 respondents. Data processing techniques and data analysis used are validity test, reliability test, classical assumption test, multiple linear regression analysis, hypothesis test, and coefficient of determination. ttabel sebesar 1,998 dan signifikansi sebesar 0,004 < 0,05, sedangkan pembiayaan murabahah berpengaruh positif terhadap perkembangan usaha mikro">Based on the results of the discussion of al-qardhul al-hasan financing has a positive effect on the development of micro, small and medium enterprises small and medium with a tcount of 2,962> ttable of 1.998 and significance of 0.004 <0.05, while murabahah financing has a positive effect on the development of micro enterprises ttabel sebesar 1,998 dan signifikansi sebesar 0,046 < 0,05, dan pembiayaan mudharabah berpengaruh positif terhadap perkembangan usaha mikro, kecil dan menengah kecil dan menengah menunjukkan thitung sebesar 4,713 > ttabel sebesar 1,998 dan signifikansi">, Small and medium-sized small and medium enterprises shows t count of 2.195> ttable of 1.998 and significance of 0.046 <0.05, and mudharabah financing has a positive effect on the development of micro, small and medium enterprises small and medium scale shows tcount of 4.713> ttable of 1.998 and significance Ftabel 3,15 dan tingkat signifikansi sebesar 0,000 < 0,05 dengan demikian dapat dikatakan bahwa al-qardhul al-hasan, murabahah dan mudharabah secara bersama-sama berpengaruh signifikan terhadap perkembangan">0.000 <0.05, simultaneously that the value of Fcount 67,809> Ftable 3.15 and the significance level of 0.000 <0.05 thus it can be said that al-qardhul al-hasan, murabaha and mudaraba together significantly influence the development micro small and Medium Enterprises. Keywords; Financing of al-qardhul al-hasan; murabaha; mudaraba; and micro and small business (UMKM)

scholarly journals PENGARUH KEMASAN, BRAND IMAGE DAN BRAND TRUST TERHADAP MINAT BELI KONSUMEN PADA PRODUK PANCAKE DURIAN SHARIE RADJANYA DI KOTA MATARAM

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Adiahsari Lidyasuwanti
Keyword(s):  
Brand Image ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Sampling Procedure ◽  
Brand Trust ◽  
Community Members ◽  
Independent Variables ◽  
Small Medium Enterprises ◽  
Medium Enterprises

This study examines the various aspects of marketing that will impact the future increase in sales results in the development of Micro Small Medium Enterprises (UMKM) in business durian pancake products. The purpose of this study is to determine the effect of packaging, brand image and brand trust will be known to the community members who already know and recognize products Pancake Durian. This study focused on durian pancake products with brand Sharie Radja in Mataram. Researchers took 100 respondents in this study that will be sampled by accidental sampling technique which is a sampling procedure to select a sample of the most easily found or accessed and refers to the opinion of Roscoe (1975) indicated he fully appropriate sample size for researchers. In even this study aided by SPSS by using multiple linear regression analysis which will determine the effect of independent variables to the dependent party.The results showed that: (1) variable packaging not significant effect on interest Buy the product Pancake Sharie Radja In Mataram. (2) The variables significantly influence the brand image of Interests Buy the product Pancake Sharie Radja In Mataram. (3) The variables significantly influence brand trust Interests Buy the product Pancake Sharie Radja In Mataram.Keywords: Packaging, Brand Image, Brand Trust, Interests Buy.

scholarly journals Anaylsis Of Initial Stock Underpricing Phenomenon At Indonesia Stock Exchange

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Srifatmawati Ahmad
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Insignificant Effect ◽  
Report Data ◽  
Equity Ratio

AbstrakThe purpose of this study was to analyze the effect of firm size using Debt to Equity Ratio, Return on Assets, and Earning per Share on the level of initial stock underpricing on the Indonesia Stock Exchange.The population in this study were companies that carried out IPOs in 2012 - 2013. Samples were selected using purposive sampling technique, and the sample are 13 companies. Data collection is done by taking company financial report data from the Indonesian Capital Market Directory (ICMD) book and downloading the official website of the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis with SPSS version 23.0.The results showed that the Company Size had a negative and insignificant effect on the initial stock undepricing level on the Indonesia Stock Exchange. Debt to Equity Ratio has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Return on Assets has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Earning per Share has a positive and insignificant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Keywords: Company Size, Debt to Equity Ratio, Return on Assets, Earning per Share and Underpricing.

scholarly journals MODAL KERJA, SIZE, STRUKTUR MODAL DAN RETURN ON ASSET: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2021 ◽  
Vol 16 (2) ◽  
pp. 99
Author(s):  
Fransiskus Rian ◽  
Gendro Wiyono ◽  
Mujino Mujino
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Return On Assets ◽  
Equity Ratio

ABSTRACT The purpose of this study is to examine whether working capital variables, size, and capital structure affect the return on assets. The population in this study are manufacturing companies in various sub-sectors proposed in the Indonesia stock exchange in 2016-2018. The type of data used in this study is secondary data from the company's annual financial statements as a sample that is used and processed using SPSS 16.00. This research uses the classic assumption test and the data analysis method used is multiple linear regression analysis. The results of the study show how working capital (ratio using current ratio, accounts receivable turnover, and net working capital), size, and capital structure (tested using a debt to equity ratio) are considered to compare asset returns.Keywords: working capital, size, capital structure, return on assets ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel modal kerja, ukuran, dan struktur modal berpengaruh terhadap return on assets. Populasi dalam penelitian ini adalah perusahaan manufaktur di berbagai sub sektor yang diusulkan di Bursa Efek Indonesia tahun 2016-2018. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan sebagai sampel yang digunakan dan diolah menggunakan SPSS 16.00. Penelitian ini menggunakan uji asumsi klasik dan metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bagaimana modal kerja (rasio menggunakan rasio lancar, perputaran piutang, dan modal kerja bersih), ukuran, dan struktur modal (diuji menggunakan rasio utang terhadap ekuitas) dipertimbangkan untuk membandingkan pengembalian aset.Kata kunci: modal kerja, ukuran, struktur modal, return on assets

scholarly journals Factors Influencing Employees’ Job Motivation: a Case Study of Small and Medium Enterprises in Dong Nai Province

2020 ◽  
Vol 1 (2) ◽  
pp. 7-16
Author(s):  
Nguyen Thi Phuong Thao
Keyword(s):  
Human Resource Development ◽  
Work Performance ◽  
Small And Medium Enterprises ◽  
Scientific Evidence ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significance Level ◽  
Factors Affecting ◽  
Job Motivation ◽  
Medium Enterprises

The research explores the factors affecting employees' job motivation in small and medium enterprises in Dong Nai province from June 2019 to June 2020. The results of multiple linear regression analysis showed that there are five factors including the following elements: relationships in the organization; interesting job; Salary, bonus, and benefits; Training and promotion and assessment of job performance affects the working motivation of employees in small and medium-sized enterprises in Dong Nai province with the significance of 5%. In addBesidesstudy results were processed from SPSS 20.0, Amos software. Estimated parameters of the model by the least least-squared with a significance level of 1%. The results are also significant scientific evidence for researchers and policymakers at small and medium enterprises in Dong Nai province to apply research results to human resource development in the future. Based on the five-factor test results, the author proposed the priority governance implications that the author suggested in order of priority, respectively, interesting work, performance evaluation, organization, salary, bonus and welfare regime, and training and promotion.

scholarly journals The Influence of Entrepreneurship, Creativity and Business Location on Business Success

2021 ◽  
Vol 2 (1) ◽  
pp. 51
Author(s):  
Alkusani Alkusani ◽  
Rida Ilmafa'ati
Keyword(s):  
Quantitative Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Business Success ◽  
Significance Level ◽  
Business Location ◽  
Entrepreneurial Spirit ◽  
Medium Enterprises

Micro, small and medium enterprises (UMKM) is one important part of the economy of a country or region. This important role has encouraged many countries including Indonesia to continue to develop UMKM. Although small in scale the number of workers, assets and turnover, but because of the large enough amount, the role of UMKM is quite important in supporting the economy. The success of UMKM is a factor supporting the improvement of various businesses, both micro, small and medium enterprises, especially in Gresik City. This study aims to determine the effect of entrepreneurial spirit, creativity and business location on the business success. of UKM. The method used in this research is quantitative method, the population of this research is 51 UKM. The analysis techn ique used is multiple linear regression analysis followed by t test with significance level 0,05. The results showed that the entrepreneurial spirit , creativity and business locat ions individually and simultaneous significantly affect the business success.

scholarly journals ANALYSIS OF EFFECT OF CAPR, DAR, ROA AND SIZE ON TAX AVOIDANCE

2020 ◽  
Vol 1 (5) ◽  
pp. 706-718
Author(s):  
Adil Akbar ◽  
Hakiman Thamrin
Keyword(s):  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Comparative Approach ◽  
Company Size ◽  
Return On Assets ◽  
Cross Sectional ◽  
Significant Negative Effect ◽  
Negative Effect

This study aimed to identify the effect of the independent variable capital intensity (CAPR), return on assets (ROA), debt to asset ratio (DAR), and the size of the company (SIZE) on tax avoidance (CETR) as dependent variable. This study tested using multiple linear regression analysis with the SPSS 25 program with a causality and comparative approach using cross sectional data. The results of the study in 2015 showed that the capital intensity and debt to asset ratio does not affect on tax avoidance, while return on assets and company size have significant negative effect on tax avoidance. In 2017, showed that the capital intensity, debt to asset ratio, and company size does not affect on tax avoidance, while return on assets has a significant negative effect on tax avoidance. Hypothesis testing results indicate that the independent variables simultaneously in 2015 and 2017 affect the dependent variable.

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