scholarly journals STRATEGIES FOR USING PROFIT AND CASH FLOW STATEMENTS IN ASSESSING THE FINANCIAL PERFORMANCE OF PRIVATE BANK COMPANIES ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (1) ◽  
pp. 14-23
Author(s):  
Maulana Majied Sumatrani Saragih
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Cash Flow ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Private Banks ◽  
Comprehensive Picture

This study aims to find out how the Strategy for Using Profit and Cash Flow Statements on the Financial Performance of Indonesian Private Banks Listed on the Indonesia Stock Exchange. The research method used is quantitative data method. While the data used is secondary data. The data analysis method in this study uses multiple linear regression analysis to obtain a comprehensive picture of the effect of the Profit Usage variable on Financial Performance by using the SPSS 25 for Windows program. To find out whether there is a significant effect of the independent variable on the dependent variable, a simple linear regression model is used. The results of hypothesis testing using multiple regression analysis and t test show that: The use of profit (X1) has a positive and significant effect on Financial Performance (Y). In other words, it means, the use of profit has a positive and significant effect on financial performance. Cash Flow (X2) has no effect on Financial Performance (Y). In other words, it means, Cash Flow has no positive and significant effect on Financial Performance. Use of Profit (X1), Cash Flow Variable (X2), have a significant effect simultaneously (simultaneously) on the Financial Performance Variable (Y).

scholarly journals Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Novita Febriany
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Analytical Technique

ABSTRACTThe purpose of this study was to examine the effect of Intellectual Capital on the Company's Financial Performance in the Kompas 100 index companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis is used as the analytical technique. The results of hypothesis testing (t-test) prove that Intellectual Capital influences the Company's Financial Performance. This means that the better the Intellectual Capital owned by the compass index company 100, the higher the company's financial performance. Keywords: Intellectual Capital and Financial Performance.ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan perusahaan yang terdaftar dalam Kompas 100 index yang terdaftar pada on the Bursa Efek Indonesia. Analisis regresi berganda digunakan sebagai teknik analisis yang digunakan. Hasil pengujian hipotesis (uji t-test) menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa Intellectual Capital yang semakin baik yang dimiliki oleh perusahaan yang terdaftar dalam index Kompas 100, maka semakin tinggi pula kinerja keuangan perusahaan.

scholarly journals CONJUCTURE EFFECT OF OPERATIONAL COST FOR INCREASING FINANCIAL PERFORMANCE PT. GOTONG ROYONG JAYA

2021 ◽  
Vol 1 (1) ◽  
pp. 54-61
Author(s):  
Irada Sinta ◽  
Emmia Tambarta Kembaren ◽  
Fadli F
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Linear Regression Analysis ◽  
Operating Cost ◽  
Secondary Data ◽  
Operational Cost ◽  
Simple Linear Regression ◽  
Comprehensive Picture ◽  
Simple Regression Analysis

This study aims to determine how the Effect of Operational Costs on the Financial Performance of PT. Gotong Royong Jaya. The research method used is quantitative data method. While the data used is secondary data. The data analysis method in this study uses simple linear regression analysis to obtain a comprehensive picture of the effect of the variable Operating Costs on Financial Performance by using the SPSS 25 for Windows program. To find out whether there is a significant effect of the independent variable on the dependent variable, a simple linear regression model is used. The results of hypothesis testing using simple regression analysis and t-test indicate that: the t-table value of the Operating Cost variable is 6.862 > the t-table value (df: : 35%) is 2. 030 so it can be concluded that the Operational Cost has a positive and significant effect on the Financial Performance of PT. Gotong Royong Jaya.

scholarly journals PENGARUH DIVERSIFIKASI OPERASIONAL DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN BUMN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 2 (1) ◽  
pp. 62-76
Author(s):  
Mohamad Ali Wairooy
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Capital Structure ◽  
Banking Sector ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Exchange Data

This study aims to examine and analyze the effect of operational diversification and profitability on capital structure in state-owned banking companies listed on the Indonesia stock exchange. Data collection uses secondary data by using purposive sampling technique. The population in this study were all state-owned banking sector companies listed on the Indonesia stock exchange during the period 2008-2016 a total of 41 companies, while the sample taken met the criteria of 4 companies the number of observations for 9 years (2008-2016). The data obtained were analyzed using multiple linear regression analysis. The results showed that all hypotheses had a positive and significant effect based on the F test and t test. This means that both simultaneous and partial operational diversification and profitability have a positive and significant effect on the capital structure of state-owned banking companies listed on the Indonesia stock exchange.

scholarly journals PENGARUH KEKAYAAN DAERAH, DANA PERIMBANGAN DAN BELANJA DAERAH TERHADAP KINERJA KEUANGAN (Studi pada Kabupaten/Kota di Aceh)

2017 ◽  
Vol 3 (2) ◽  
pp. 168-181
Author(s):  
Armaja Armaja ◽  
Ridwan Ibrahim ◽  
Aliamin Aliamin
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Regional Wealth

This study aims to examine the influence of regional wealth, balancing funds, and regional expenditures on the district's financial performance in Aceh, Indonesia. The population of this study is all 23 districts/cities in Aceh from the period 2011 to 2015 with the 115 total number of observations. The data used in this research is secondary data, comprising data of Revenue and Expenditure Budget of Districts/City-Revision (APBK-P). The analysis method used in this study is the Multiple Linear Regression Analysis. The study found that the regional wealth, balancing funds, and regional expenditures significantly affected the financial performance of districts/cities in Aceh.Penelitian ini bertujuan untuk menguji pengaruh kekayaan daerah, dana perimbangan, dan belanja daerah baik secara bersama-sama maupun secara terpisah terhadap kinerja keuangan kabupaten/kota di Aceh. Populasi dalam penelitian ini adalah seluruh Kabupaten/Kota di Aceh tahun 2011-2015 yang berjumlah 23 Kabupaten/Kota sehingga jumlah pengamatan sebanyak 115 pengamatan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data Anggaran Pendapatan dan Belanja Kabupaten/Kota-Perubahan (APBK-P) 23 Kabupaten/Kota di Aceh periode 2011-2015. Sedangkan teknik pengumpulan data penelitian dilakukan dengan teknik dokumentasi yaitu pengumpulan data sekunder. Metode analisis yang digunakan yaitu Analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kekayaan daerah, Dana Perimbangan, dan belanja daerah baik secara bersama-sama maupun secara terpisah berpengaruh terhadap kinerja keuangan kabupaten/kota di Aceh.

scholarly journals PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR ASET, RISIKO BISNIS DAN FREE CASH FLOW TERHADAP KEBIJAKAN HUTANG (Studi pada Perusahaan BUMN Go Public yang terdaftar di BEI)

2021 ◽  
Vol 19 (1) ◽  
pp. 41
Author(s):  
Farah Fadhilah ◽  
Iwan Setiadi ◽  
Henny Mulyati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Cash Flow ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Free Cash Flow ◽  
Business Risk ◽  
Debt Policy

This research aims to analyze the correlation of corporate growth, asset structure, business risk and free cash flow with debt policy. This research was conducted on SOEs companies Go Public registered in IDX period 2015 - 2019. This research sample used purposive sampling method. This research method uses causal research design. The data used is secondary data from the company's annual report. The analysis technique used is multiple linear regression analysis. The results of this research show that the company's growth is negatively correlated with debt policy. Asset structure is negatively correlated with debt policy. Business risk is negatively correlated with debt policy. Free cash flow is not significantly correlated with debt policy. Multiple linear regression analysis shows that the company's growth, asset structure, business risk, and free cash flow are simultaneously positively correlated with debt policy.

scholarly journals Pengaruh Efisiensi, Efektivitas, Dan Leverage Terhadap Kinerja Keuangan Perusahaan Publik Bisnis Ritel

2021 ◽  
Vol 3 (3) ◽  
pp. 591
Author(s):  
Anathania Lendrawati ◽  
Maswar Abdi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operational Efficiency ◽  
Analysis Techniques ◽  
Marketing Effectiveness ◽  
Retail Business

The purpose of this study was to determine how the effect of operational efficiency, marketing effectiveness, and financial leverage on the financial performance of a public retail business. The population in this study are retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. This study uses multiple linear regression analysis techniques using Eviews 11 software. The results of this study indicate that (1) operational efficiency has a negative and significant effect on financial performance, (2) marketing effectiveness has a positive and significant effect on financial performance, (3)leverage finance has a negative and significant effect on financial performance.Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh efisiensi operasional, efektivitas pemasaran, dan leverage keuangan terhadap kinerja keuangan perusahaan publik bisnis ritel. Populasi dalam penelitian ini adalah perusahaan sub sektor ritel yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2020. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan menggunakan software Eviews 11. Hasil dari penelitian ini menunjukan bahwa (1) Efisiensi operasional berpengaruh negatif dan signifikan terhadap kinerja keuangan, (2) Efektivitas pemasaran berpengaruh positif dan signifikan terhadap kinerja keuangan, (3) Leverage keuangan berpengaruh negatif dan signifikan terhadap kinerja keuangan.

scholarly journals Pengaruh CAR, LDR dan NPL Terhadap Profitabilitas Pada Bank Yang Terdaftar Di Bursa Efek Indonesia (BEI) (Studi KasuS PT.Bank Bukopin Tbk Tahun 2005-2018)

2019 ◽  
Vol 1 (2) ◽  
pp. 86
Author(s):  
Sri Devi Apriani ◽  
Lousiani Mansoni
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Predictive Ability ◽  
Multiple Linear Regression Analysis ◽  
Empirical Method ◽  
Significance Level ◽  
Analysis Technique ◽  
Comprehensive Picture

The purpose of this study is to analyze the effect of the CAR, LDR, and NPL on the Profitability of Banks Listed on the Indonesia Stock Exchange. The sample in this study is PT Bank Bukopin for 13 years, from 2005 to 2018. Data contained in this study are secondary data, namely the empirical method with a descriptive and verification analysis approach. The data analysis technique used is multiple linear regression analysis with the help of the program Eviews 9 and SPSS 16 so as to get a comprehensive picture of the relationship between variables one with other variables. Hypothesis testing uses t-statistics to test the regression coefficients partially and F-statistics to test the significance of the effects together with a significance level of 5%. In addition, classic assumptions were also carried out including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The results of this study are that the CAR, LDR, and NPL variables do not significantly affect ROA partially at a significance level of less than 5%. And the results of simultaneous regression analysis show that CAR, LDR, and NPL together influence ROA. The predictive ability of the three variables on ROA is 56% while the remaining 44% the influence of other factors not included inthe study.

scholarly journals Pengaruh Leverage Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Pemoderasi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Bambang Haryadi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Firm Value ◽  
Dividend Policy ◽  
Annual Report ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Equity Ratio

This study aimed to examine the effect of profitability, likuidity, leverage on firm value with dividend policy as moderationonfinancial firm in Indonesia Stock Exchange. The analytical method used is Multiple Linear Regression Analysis. This study uses secondary data obtained from the annual report, bank financial statement.Test were conducted at 23 participating companies on the Indonesia Stock Exchange in 2014-2018. Profitability is proxiedReturn On Asset (ROA), Likuidity is proxied Loan to Deposit Ratio (LDR), Leverage is proxied Debt to Equity Ratio (DER), and Dividend Policy is proxied Dividen Payout Ratio (DPR). The dependent variabel in this research is the firm value proxied by Tobin’sQ. The results showed that profitability has an effects on firm value, likuidity has an effects on firm value, leverage has an effects on firm value, dividend policy can moderate the effect of profitability on firm value, dividend policy can moderate the effect of likuidity on firm value, dividend policy can moderate the effect of leverage on firm value.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Return On Equity ◽  
Asset Turnover

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

Sign in / Sign up

Export Citation Format

Share Document