scholarly journals PENGARUH PENGELOLAAN LAPORAN KEUANGAN TERHADAP EFEKTIVITAS ARUS KAS PADA PT. MABAR MITRA BERSAMA

2021 ◽  
Vol 1 (1) ◽  
pp. 44-52
Author(s):  
Clarissa W Manawan ◽  
M. Iqbal
Keyword(s):  
Linear Regression ◽  
Cash Flow ◽  
Significant Influence ◽  
Financial Management ◽  
Financial Statements ◽  
Cash Flows ◽  
Routine Activities ◽  
Simple Linear Regression ◽  
Regression Test ◽  
The Future

Cash flow is the basis for financial calculations and the management of financialstatements carried out by the company and its routine activities. Improper financialstatement management and unstable income and expenditure streams will result in acrisis for the company in the future. The effectiveness of cash flow is a measure of theextent to which the success of cash flow has an impact on the achievement andconsideration of the consequences that will be received by the company. The purpose ofthis study was to determine whether the management of financial statements owned byPT. Mabar Mitra Bersama affects the effectiveness of cash flow. The population of thisstudy are 42 employees of PT. Mabar Mitra Bersama where 30 employees of the financedepartment are the sample in this study. Simple linear regression test is a data analysistechnique used by the author in this study with the type of data used in the form ofquantitative data collected from respondents who filled out questionnaires. Based on theresults of the research that has been done, the value of the financial statementmanagement variable has a significance smaller than the probability value of 0.05, or thevalue of 0.000 <0.05, then Ha is accepted, H0 is rejected. Variable X has a t arithmeticvalue (21.935) greater than t table (2.048) so it can be concluded that the managementof financial statements has a significant influence on the effectiveness of cash flows andit can be seen that the contribution of financial management in influencing theeffectiveness of cash flows is 94 .5% while other variables only affect 5.5%.

scholarly journals PENGARUH PENGELOLAAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT. SATRIA LESTARI MULTI

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Muhammad Rivandi ◽  
Gina Septiana
Keyword(s):  
Linear Regression ◽  
Cash Flow ◽  
Cash Flows ◽  
Statistical Test ◽  
T Test ◽  
Debt Management ◽  
Cash Management ◽  
Simple Linear Regression ◽  
Regression Test

The effectiveness of cash flow is effective cash management requiring a control to protect cash from losses due to theft or fraud. The purpose of the study was to determine the effect of debt management on the effectiveness of cash flows at PT. Satria lestari Multi. The object in this study is PT. Satria lestari Multi. The number of samples in this study were 48 samples starting from January 2016 to December 2019. The statistical test used was using a simple linear regression test. Based on the partial t test with a significance value of 0,000 <alpha 0.05 it can be concluded that debt management has a positive and significant effect on the effectiveness of cash flows.  

scholarly journals PENGARUH PENGEMBANGAN KARIER TERHADAP RETENSI APARATUR SIPIL NEGARA (ASN) PADA SEKRETARIAT DAERAH KABUPATEN KERINCI

2018 ◽  
Vol 1 (1) ◽  
pp. 91-103
Author(s):  
Ade Nurma jaya
Keyword(s):  
Career Development ◽  
Linear Regression ◽  
Significant Influence ◽  
Analytical Tool ◽  
The State ◽  
T Test ◽  
Simple Linear Regression ◽  
Regression Test

This study aims to determine the effect of career development on the Retention of the State Civil Apparatus (ASN) in the Kerinci Regency Regional Secretariat, while the population and sample in this study were 68 employees. The analytical tool used in this study is a simple linear regression by conducting a regression test, the results of this study indicate that Career Development has a significant influence on the Retention of State Civil Apparatus. This is evidenced by the results of t-test where tcount> ttable (17,992> 1,677), while the amount of Career Development that is proven by Rsquare is 0.831 or (83.1%), while the remaining 16.9 %% is influenced by other variables

scholarly journals PENGARUH KEMAMPUAN LITERASI MEMBACA TERHADAP PRESTASI BELAJAR SISWA SEKOLAH DASAR

2021 ◽  
Vol 13 (1) ◽  
pp. 52-58
Author(s):  
Saeful Amri ◽  
Eliya Rochmah
Keyword(s):  
Student Achievement ◽  
Data Analysis ◽  
Linear Regression ◽  
Survey Research ◽  
Significant Influence ◽  
Reading Skills ◽  
Literacy Skills ◽  
Reading Literacy ◽  
Simple Linear Regression ◽  
Regression Test

The background of this research is the low of reading literacy skills in SDN Pegagan. The low of reading skills is thought to have an effect on student achievement as well. This is indicated by the results of student achievement that are still low. The purposes of this research are to (1) Know the reading literacy skills of student (2) Know the level of student achievement, and (3) Know the influence of reading literacy skills on student achievement in SDN Pegagan. The study design used quantitative survey research with a sample of 88 students in SDN 1, 2, and 3 Pegagan. Data analysis used simple linear regression test. The results showed that (1) the reading literacy skills of students was quite sufficient at 67.53%, (2) The students' learning achievement was classified as very good at 81%, and (3) There was a significant influence of 5.4% between reading literacy skills and student achievement learning.

Pengaruh Arus Kas Terhadap Profitabilitas dan Kinerja Saham Emiten Kompas 100 di Bursa Efek Indonesia

2018 ◽  
Vol 8 (3) ◽  
pp. 236
Author(s):  
Samsudin Sitepu ◽  
Budi Purwanto ◽  
Abdul Kohar Irwanto
Keyword(s):  
Cash Flow ◽  
Significant Influence ◽  
Financial Statements ◽  
Cash Flows ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Asset Return ◽  
Return On Equity ◽  
Profitability Analysis ◽  
Net Profit

<p><em>ABSTRACT</em></p><p><em>In carrying out its activities, the company needs funds or capital originating from internal and external. Source of internal funds derived from capital contributions owner while external funding sources can be obtained through the sale of shares to the public in the capital market. Important information about a company's cash flow is very useful for users of financial statements as a basis for assessing the company's ability to generate cash and cash equivalents, as well as a basis for assessing how the company uses cash flow. Furthermore, this study aimed to analyze the effect of cash flows to profitability and stock performance. Using SEM-PLS, the study was used 51 of 100 enterprises listed on Compas 100 that have met the criteria such as manufacturing companies listed on the IDX during the period 2013 to 2016, the company has never been delisted during the observation period, companies that publish the financial statements in rupiah currency and the company has a complete datas on the financial statements during the period of observation. Variables used in this study was changes in operating cash flow, changes in cash flow investments, changes in cash flow funding, return on asset, return on equity, net profit margin, changes of stock performence, Earning per Share, and Price Earning Ratio.  Furthermore, SEM’s test results found that cash flows has positively significant influence profitability and performance stock, profitability has positively significant influence performance stock. These findings implied that investors need to consider the enterprise cash flows and profitability analysis, before deciding to make investment in order to earn maximum and poisitive revenue.</em></p><p><em><br /></em></p><p>ABSTRAK</p><p>Dalam menjalankan kegiatannya, perusahaan membutuhkan dana atau modal yang berasal dari internal dan eksternal. Sumber dana internal berasal dari setoran modal pemilik sedangkan sumber dana eksternal dapat diperoleh perusahaan melalui penjualan saham kepada masyarakat di pasar modal untuk menjaga arus kas perusahaan. Secara teori informasi penting tentang arus kas suatu perusahaan sangat berguna bagi pemakai laporan keuangan sebagai dasar dalam menilai kemampuan perusahaan dalam menghasilkan kas dan setara kas, juga sebagai dasar untuk menilai penggunaan arus kas di perusahaan tersebut, namun teori ini sering terbantahkan dengan perilaku investor untuk berinvestasi di bursa yang lebih memperhatikan perolehan laba perusahaan dari pada ketersediaan arus kas. Oleh karena itu penelitian ini bertujuan untuk menganalisis pengaruh arus kas terhadap profitabilitas dan kinerja saham.  Metode yang digunakan pada penelitian ini adalah SEM-PLS, penelitian ini menggunakan sampel 51 perusahaan dari 100 perusahaan yang terdaftar di Kompas 100 yang telah memenuhi kriteria seperti perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013 sampai 2016, perusahaan tersebut tidak pernah dihapus dan keluar daftar selama periode pengamatan, perusahaan laporan keuangan disajikan dalam mata uang rupiah demikian juga perusahaan memiliki data secara  lengkap tentang laporan keuangan selama periode pengamatan. Variabel yang digunakan dalam penelitian ini adalah variabel laten arus kas dengan indikator perubahan arus kas operasi, perubahan arus kas investasi, dan perubahan arus kas pendanaan, variabel laten profitabilitas dengan indikator return on asset, return on equity, net profit margin, dan variabel laten kinerja saham yang digunakan dengan indikator return saham, earning per share, dan price earning ratio. Hasil uji SEM-PLS menghasilkan bahwa arus kas memiliki pengaruh positif signifikan terhadap profitabilitas dan kinerja saham, dan profitabilitas berpengaruh positif signifikan terhadap kinerja saham. Hasil penelitian ini  menghasilkan dan merekomendasikan kepada calon investor di bursa saham, bahwa sebelum mengambil keputusan investasi sebaiknya perlu mempertimbangkan analisa likuiditas perusahaan dengan arus kas dan analisa kinerja perusahaan dengan profitabilitas, yang kemudian dapat memutuskan untuk melakukan investasi pada perusahaan di Bursa Efek Indonesia guna memperoleh pendapatan yang positif dan maksimal. </p>

scholarly journals PENGARUH LABA AKUNTANSI & ARUS KAS OPERASI TERHADAP KEPUTUSAN INVESTASI (RETURN SAHAM)

2021 ◽  
Vol 3 (2) ◽  
pp. 147-170
Author(s):  
M. Rinto Ananta Pintarto ◽  
Pujiono Pujiono
Keyword(s):  
Linear Regression ◽  
Stock Returns ◽  
Accounting Information ◽  
Investment Decisions ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting Earnings ◽  
Operating Cash Flows ◽  
Regression Test ◽  
Operating Cash Flow

This study aimed to examine the market reaction to the publication of accounting information in the form of profits and operating cash flows associated with investment decisions.  As a proxy of investment decisions is stock returns in banking companies at the time of publication of financial statements.  The technique applied in this research is purposive sampling, obtained as many as 114 data (from 38 companies for 3 years). Using the SPSS tool.  The method used in this research is non-linear regression test.  The results of the study show that accounting earnings have an effect on investment decisions (stock returns), meanwhile operating cash flows doesn’t have any effect on investment decisions (stock returns).  Therefore, it is recommended for investors to pay more attention to accounting income statements than operating cash flows to sort out stocks itself. keywords: accounting income, operating cash flow, stock returns, investment decisions.

scholarly journals Pengaruh Arus Kas Terhadap Profitabilitas dan Kinerja Saham Emiten Kompas 100 di Bursa Efek Indonesia

2018 ◽  
Vol 8 (3) ◽  
pp. 236
Author(s):  
Samsudin Sitepu ◽  
Budi Purwanto ◽  
Abdul Kohar Irwanto
Keyword(s):  
Cash Flow ◽  
Significant Influence ◽  
Financial Statements ◽  
Cash Flows ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Asset Return ◽  
Return On Equity ◽  
Profitability Analysis ◽  
Net Profit

<p><em>ABSTRACT</em></p><p><em>In carrying out its activities, the company needs funds or capital originating from internal and external. Source of internal funds derived from capital contributions owner while external funding sources can be obtained through the sale of shares to the public in the capital market. Important information about a company's cash flow is very useful for users of financial statements as a basis for assessing the company's ability to generate cash and cash equivalents, as well as a basis for assessing how the company uses cash flow. Furthermore, this study aimed to analyze the effect of cash flows to profitability and stock performance. Using SEM-PLS, the study was used 51 of 100 enterprises listed on Compas 100 that have met the criteria such as manufacturing companies listed on the IDX during the period 2013 to 2016, the company has never been delisted during the observation period, companies that publish the financial statements in rupiah currency and the company has a complete datas on the financial statements during the period of observation. Variables used in this study was changes in operating cash flow, changes in cash flow investments, changes in cash flow funding, return on asset, return on equity, net profit margin, changes of stock performence, Earning per Share, and Price Earning Ratio.  Furthermore, SEM’s test results found that cash flows has positively significant influence profitability and performance stock, profitability has positively significant influence performance stock. These findings implied that investors need to consider the enterprise cash flows and profitability analysis, before deciding to make investment in order to earn maximum and poisitive revenue.</em></p><p><em><br /></em></p><p><em>A</em>BSTRAK</p><p>Dalam menjalankan kegiatannya, perusahaan membutuhkan dana atau modal yang berasal dari internal dan eksternal. Sumber dana internal berasal dari setoran modal pemilik sedangkan sumber dana eksternal dapat diperoleh perusahaan melalui penjualan saham kepada masyarakat di pasar modal untuk menjaga arus kas perusahaan. Secara teori informasi penting tentang arus kas suatu perusahaan sangat berguna bagi pemakai laporan keuangan sebagai dasar dalam menilai kemampuan perusahaan dalam menghasilkan kas dan setara kas, juga sebagai dasar untuk menilai penggunaan arus kas di perusahaan tersebut, namun teori ini sering terbantahkan dengan perilaku investor untuk berinvestasi di bursa yang lebih memperhatikan perolehan laba perusahaan dari pada ketersediaan arus kas. Oleh karena itu penelitian ini bertujuan untuk menganalisis pengaruh arus kas terhadap profitabilitas dan kinerja saham.  Metode yang digunakan pada penelitian ini adalah SEM-PLS, penelitian ini menggunakan sampel 51 perusahaan dari 100 perusahaan yang terdaftar di Kompas 100 yang telah memenuhi kriteria seperti perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013 sampai 2016, perusahaan tersebut tidak pernah dihapus dan keluar daftar selama periode pengamatan, perusahaan laporan keuangan disajikan dalam mata uang rupiah demikian juga perusahaan memiliki data secara  lengkap tentang laporan keuangan selama periode pengamatan. Variabel yang digunakan dalam penelitian ini adalah variabel laten arus kas dengan indikator perubahan arus kas operasi, perubahan arus kas investasi, dan perubahan arus kas pendanaan, variabel laten profitabilitas dengan indikator return on asset, return on equity, net profit margin, dan variabel laten kinerja saham yang digunakan dengan indikator return saham, earning per share, dan price earning ratio. Hasil uji SEM-PLS menghasilkan bahwa arus kas memiliki pengaruh positif signifikan terhadap profitabilitas dan kinerja saham, dan profitabilitas berpengaruh positif signifikan terhadap kinerja saham. Hasil penelitian ini  menghasilkan dan merekomendasikan kepada calon investor di bursa saham, bahwa sebelum mengambil keputusan investasi sebaiknya perlu mempertimbangkan analisa likuiditas perusahaan dengan arus kas dan analisa kinerja perusahaan dengan profitabilitas, yang kemudian dapat memutuskan untuk melakukan investasi pada perusahaan di Bursa Efek Indonesia guna memperoleh pendapatan yang positif dan maksimal.</p>

scholarly journals ANALISIS PENGARUH ARUS KAS TERHADAPPROFITABILITAS PADA PT MAYORA INDAH TBK

2016 ◽  
Vol 2 (1) ◽  
pp. 1-15
Author(s):  
Hendro Sasongko ◽  
Dewi Apriani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Cash Flow ◽  
Hypothesis Test ◽  
Flow Analysis ◽  
Financial Statements ◽  
Total Sample ◽  
Cash Flows ◽  
Test Results ◽  
Operating Cash Flow

This study aims to determine whether the cash flows either partially or simultaneously affect the profitability (ROA) at PT Mayora Indah Tbk 2010-2014. Research on the cash flow analysis of the effect on profitability. This type of research is a correlational study with a total sample of 10 per six months in the financial statements at PT Mayora Indah Tbk during the period 2010-2014. The process of data analysis done first is the classic assumption test before hypothesis test. Statistical method used is multiple linear regression using SPSS. The results showed that cash flow is comprised of operating cash flow, cash flow investing and financing cash flows simultaneously there is no significant effect on profitability (ROA). Partial test results show that the variable operating cash flow, cash flow investing and financing cash flow is not a significant influence on profitability (ROA).Keywords: operating cash flow, investing cash flows, financing cash flow and profitability (ROA).

scholarly journals Pengaruh Motivasi Kerja terhadap Kinerja Perangkat Nagari dalam Pengelolaan Keuangan Nagari di Kecamatan Sungayang Kabupaten Tanah Datar

2018 ◽  
Vol 1 (2) ◽  
pp. 122
Author(s):  
Ratu Novia
Keyword(s):  
Linear Regression ◽  
Financial Management ◽  
Random Sampling ◽  
Work Motivation ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Likert Scale ◽  
Quantitative Approach ◽  
Simple Linear Regression ◽  
Regression Test

This study aimed to determine the influence of work motivation on the performance of government apparatus nagari in nagari financial management in the Subdistrict of Sungayang, Tanah Datar Regency. This study was conducted with quantitative approach. The population of this research was all nagari government apparatus in Sungayang Subdistrict, Tanah Datar Regency consisting of nagari secretary, nagari treasurer and five head of nagari affair. The sample in this study consisted of 32 respondents determined by Slovin formula and Simple Random Sampling technique. The data of this study were collected through questionnaire with Likert scale measurement. The data of this study were analyzed with simple linear regression test. The results of this study indicated that work motivation variable significantly influenced the performance of nagari government apparatus in financial management with a significance value of 0.000, and the Adjusted R Square value of 0.685. This means that the effect of work motivation variable on the performance of nagari financial management in Sungayang Subdistrict Tanah Datar was 68.5%. While the remaining (31.5%) influenced by other variables that are not investigated in this study.

Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems

2015 ◽  
pp. 23-40 ◽  
Author(s):  
Francesco Avallone ◽  
Claudia Gabbioneta ◽  
Paola Ramassa ◽  
Marco Sorrentino
Keyword(s):  
Good Deal ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting System ◽  
Anglo Saxon ◽  
Accounting Systems ◽  
Ifrs Adoption ◽  
The Future

Increased comparability of financial statements across adopting countries is one of the main objectives of IFRS adoption. The level of achievement of this objective, however, is still debatable. While some studies have documented that crosscountry comparability of financial statements has increased after IFRS adoption, other studies have found that comparability has actually decreased since 2005. We contribute to this debate by studying whether the motivations for goodwill writeoff are the same or vary across countries with different accounting systems. Although a good deal of research has investigated the motivations for goodwill writeoff, our study is the first to analyze whether these motivations vary across countries with different accounting systems. We find that firms that expect low cash flows in the future are more likely to report goodwill write-offs if they are located in countries with an Anglo-Saxon accounting system than if they are located in countries with a Continental accounting system. These results suggest that IFRS are "interpreted" differently in different countries and that harmonization of financial statements has not been fully achieved yet.

IMPLEMENTASI ALGORITMA REGRESI LINEAR SEDERHANA DALAM MEMPREDIKSI BESARAN PENDAPATAN DAERAH (STUDI KASUS: DINAS PENDAPATAN KAB. DELI SERDANG)

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Fransiskus Ginting ◽  
Efori Buulolo ◽  
Edward Robinson Siagian
Keyword(s):  
Data Mining ◽  
Linear Regression ◽  
Visual Basic ◽  
Large Contribution ◽  
Simple Linear Regression ◽  
Information Discovery ◽  
Regional Income ◽  
Local Revenue ◽  
Local Taxes ◽  
The Future

Data Mining is an information discovery by extracting information patterns that contain trend searches in a very large amount of data and assist the process of storing data in making a decision in the future. In determining the pattern classification techniques do to collect records (Training set). Regional income is generally derived from local taxes and levies, local taxes are one source of funding for the region on the national average has not been able to make a large contribution to the formation of local revenue. By utilizing Regional Revenue data, it can produce forecasting and predictions of Regional Revenue income in the future to match the reality / reality so that the planned RAPBD can run smoothly. Simple Linear Regression or often abbreviated as SLR (Simple Linear Regression) is one of the statistical methods used in production to make predictions or predictions about the characteristics of quality and quantity to describe the processes associated with data processing for the acquisition of regional income. So that in the testing phase with visual basic net can help in processing valid Regional Revenue Amount data. Keywords: Data Mining, Local Revenue, Simple Linear Regression Algorithm, Visual Basic net 2008

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