scholarly journals THE EFFECT OF COST CONTROL EFFECTIVENESS AND WORKING CAPITAL TURNOVER ON FIRM VALUE IN THE FOOD AND BEVERAGE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (1) ◽  
pp. 47-55
Author(s):  
Alfian Nur Rahim
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Cost Control ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Working Capital ◽  
Control Effectiveness ◽  
Food And Beverage

This study aims to examine and analyze the Effect of Cost Control Effectiveness and Working Capital Turnover on Firm Value as an intervening variable. The sample used in this study is secondary data taken from the Indonesia Stock Exchange with 11 companies in 2011 - 2018. The hypothesis is tested using multiple linear regression. The sample used in this research is purposive sampling technique, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test consisting of hypothesis testing, determination test and to prove the research hypothesis. The results of this study indicate that the Effectiveness of Cost Control (EPB) has a negative and significant effect on firm value. Working Capital Turnover (PMK) has a positive and significant effect on firm value. Moreover, the Effectiveness of Cost Control and Working Capital Turnover simultaneously has a positive and significant effect on Firm Value.      

scholarly journals Analisis Efektivitas Pengendalian Biaya, Perputaran Modal Kerja, dan Rentabilitas Ekonomi Menggunakan Regresi Data Panel

JURNAL PUNDI ◽  
2018 ◽  
Vol 1 (3) ◽  
Author(s):  
Rizka Hadya ◽  
Nova Begawati ◽  
Irdha Yusra
Keyword(s):  
Cost Control ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Control Effectiveness ◽  
Panel Model

Economic Rentability depend on the factor of the efficiency of cost control and working capital turnover (Khoyri, 2014; Vidiyastutik, 2013). This paper investigatesthe impact of cost control effectiveness and working capital turnover on Economic Rentability. The type of data used was quantitative data taken from the company's annual financial statements. Using panel data for 14companiesthat is all manufacturing companies of metal sub sector and the like that listed on Indonesia Stock Exchange and the observation period from 2012to 2016, we tested the relationships between the efficiency of cost control and working capital turnover by building panel model. The sampling technique used is purposive sampling. Meanwhile, the statistical method used is multiple linear regression analysis. Our findings showed that the efficiency of cost control does not have a significant effect on Economic Rentability. The results of this paperis indicated by the significance value of the efficiency of cost control greater than alpha (0.869> 0.05). This study also reveals that Working Capital Turnover has a significant effect on Economic Profitability. The statistical test shows that the significance value of Working Capital Turnover is smaller than alpha (0.000 <0.05).

scholarly journals Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI)

2019 ◽  
Vol 14 (2) ◽  
pp. 122-133
Author(s):  
Ethika Ethika ◽  
Muhammad Azwari ◽  
Resti Yulistia Muslim
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Environmental Performance ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Analysis Technique

This research is to test and analyze the effect of environmental accounting disclosures and environmental performance on firm value in the LQ-45 Index company listed on the Indonesia Stock Exchange for the period 2014-2017. This research is quantitative research. The research sample was 15 companies included in the LQ-45 index, the year of observation from 2014-2017 which had been carried out using a purposive sampling technique. The analysis technique has been carried out using multiple linear regression. The results of the study indicate that the disclosure variables of environmental accounting and environmental performance have a significant effect on firm value. The multiple linear regression model in this study has a value of R2  as 21.5%, which means that the value of the company can be explained using the variable value of disclosure of environmental accounting and environmental performance, where the remaining 79.5% is influenced by other variables outside the model which has been studied.

scholarly journals PENGARUH DIVIDEN, HUTANG, INVESTASI, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus Sektor Aneka Industri di Bursa Efek Indonesia 2012-2014)

2020 ◽  
Vol 6 (1) ◽  
pp. 96
Author(s):  
Lia Indrayanti ◽  
Rikha Muftia Khoirunnisa
Keyword(s):  
Statistical Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Case Studies ◽  
Firm Value ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Sampling Technique ◽  
T Test ◽  
Industrial Sectors

This study aims to examine the effect of dividends, debt, investment, and profitability to firm value (case studies of various sectors industry on the Indonesia Stock Exchange 2012-2014). The sample in this study is companies in various industrial sectors. Deep sampling technique. This research uses purposive sampling technique, obtained 7 samples companies in various industrial sectors. Test by using a test statistical analysis of multiple linear regression. Partially, statistical tests are used is the t test and simultaneously with the F test. Based on the results the research can be concluded that partially dividends have no effect to the value of the company in various industrial sectors, debt, investment, and profitability affects the value of the company in various industrial sectors, and simultaneously dividends, debt, investment, and profitability have an effect to the value of the company in various industrial sectors.

scholarly journals ANALISIS PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN

MAKSIMUM ◽  
2019 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Ika Listyawati ◽  
Rosiana Ramadhan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

The purpose of this study was to test and analyze the influence of financial ratios on firm value carriedout in the manufacturing companies listed on the Indonesia Stock Exchange period 2013 to 2017. The samplingin this study used a purposive sampling technique. Based on predetermined criteria, this study uses multiplelinear regression analysis with the help of the SPSS program. The results of multiple linear regression analysis were obtained by the regression equation Y = α +β1x1 + β2x2 + β3x3 + ε. Based on the results of hypothesis testing, it was found that the variables of profitabilityand capital structure had a positive and significant effect on the value of the company, while the variablegrowth of the company was not significant towards firm value.

scholarly journals KEPUTUSAN PENDANAAN, UKURAN PERUSAHAAN, LABA PERUSAHAAN DAN RISK BASED CAPITAL, SEBAGAI VARIABEL PREDIKTOR NILAI PERUSAHAAN ASURANSI DI INDONESIA

2018 ◽  
Vol 7 (2) ◽  
pp. 106
Author(s):  
Adnan Hakim ◽  
Al Asy Ari Adnan Hakim
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Shareholder Value ◽  
Secondary Data ◽  
Sampling Technique ◽  
Insurance Companies ◽  
Funding Decision ◽  
Purposive Sampling ◽  
Methods Of Analysis

This research is to analyze and determine the contribution of factor funding decisions, the size of the company, the company's profit and risk based capital simultaneously and partially to the company's value. The approach used is The correlation between variables, while the sampling technique is purposive sampling were selected based on certain criteria as much as 10 insurance companies listed on the Jakarta Stock Exchange in parentheses period of 7 years. The data used is secondary data that is accessed from the JSE's website, and the methods of analysis used is multiple linear regression. The results of this study found that the funding decision does not significantly increase the value of the company, while the size of the company and the company's profit as well as partial risk-based capital has a positive and significant effect in increasing the value of the company. Then simultaneously discovered all the observed variables have contributed simultaneously to enhance shareholder value. This means that, to increase the value of the company, it needed the funding decision is effective and efficient, the size of the company and the company's profit and risk-based capital.

scholarly journals Pengaruh Perputaran Modal Kerja, Likuiditas dan Pertumbuhan Penjualan terhadap Profitabilitas

2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Virgadinda Anindita ◽  
Elmanizar Elmanizar
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Working Capital ◽  
Food And Beverage

This study aims to determine the effect of working capital turnover, liquidity and sales growth on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. This study utilizes secondary data of the financial statements of food and beverage subsector companies on the Indonesia Stock Exchange in 2014-2017 collected from the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling. The samples in this study were 11 companies on the Indonesia Stock Exchange. The analysis method used ratio analysis and multiple linear regression with a significant level of 5%. The results showed that the working capital turnover, liquidity and sales growth affected significantly on profitability.

scholarly journals THE EFFECT OF PROFIT GROWTH, FIRM SIZE, AND LIQUIDITY OF EARNINGS QUALITY

2020 ◽  
Vol 14 (2) ◽  
pp. 260-268
Author(s):  
Hairul Anam ◽  
Afrohah Afrohah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Purposive Sampling ◽  
Profit Growth

This study aimed to examine the effect of profit growth, firm size, and liquidity to the earnings quality. This study uses secondary data from the financial statements of pharmaceuticals published by Indonesia Stock Exchange during 2013 to 2017. Sampling technique by using purposive sampling. The sample in this study is pharmaceuticals company listed in Indonesia Stock Exchange as many as 7 companies. Method of data were analyzed by multiple linear regression. The result of partially test shows that profit growth and firm size had effect to earnings quality, and the liquidity had not effect to earnings quality. However, the result of simultaneously test show that profit growth, firm size, and liquidity had effect to earnings quality.

scholarly journals ANALISIS PENGARUH NIM, BOPO, LDR, DAN NPL TERHADAP PROFITABILITAS (Studi Kasus Pada Bank Umum Yang Listed Di Bursa Efek Indonesia Periode 2014-2018)

KEUNIS ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 82
Author(s):  
Wulandari Danu Lestari ◽  
R. Gunawan Setianegara
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Reports ◽  
Net Interest Margin ◽  
Level Of Significance

<p><em>This research aims to determine the effect of Net Interest Margin (NIM), Operation Expenses to Operations Income (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL) toward Profitability (Case Study on the Commercial Banks that Listed in Indonesia Stock Exchange period 2014-2018).</em></p><p><em>In this research the sampling technique used was purposive sampling technique and managed to obtained 13 banks. Secondary data used were obtained from financial reports published from the official website of the Otoritas Jasa Keuangan (OJK). Methods of data analysis used in this study is the analysis of multiple linear regression with a level of significance of 5%.</em></p><em>The results showed that the variables NIM, BOPO, LDR, and NPL simultaneously have significant effect to Profitability. Based on the t-test results it can be concluded that the variables NIM and BOPO have significant effect while LDR, and NPL have not significant effect to Profitability. The results obtained by multiple linear regression analysis Adjusted R2 of 0.976, this shows that the contribution of independent variables in explaining the dependent variable is 97,6% and the remaining is explained by other variables that are not examined.</em>

scholarly journals Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Subsektor Makanan dan Minuman yang Terdaftar di BEI 2015-2018

2021 ◽  
Vol 23 (2) ◽  
pp. 109-119
Author(s):  
Anggun Wimidhati ◽  
Iin Indarti ◽  
Wenny Ana Adnanti
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study was to analyze the effect of liquidity, leverage, and profitability on firm value of food and beverage companies listed on the Indonesia Stock Exchange period 2014-2018. The population were 72 and the sample were 40 companies. This study used the technique of classical assumption test and multiple linear regression analysis. Partial results of research showed that liquidity did not affect firm value, leverage had a significant positive effect on firm value, profitability had significant positive effect on firm value.

scholarly journals DETERMINAN CASH HOLDING BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
Vol 16 (1) ◽  
pp. 13
Author(s):  
Umi Murtini ◽  
Mathew Julius Ukru
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Cash Flow ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Cash Holding ◽  
Working Capital ◽  
Dividend Payment ◽  
Purposive Sampling

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh arus kas, modal kerja bersih, leverage, dan pembayaran dividen terhadap cash holding pada perusahaan bank yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Pengambilan sampel dilakukan dengan teknik purposive sampling. Jenis penelitian ini adalah penelitian asosiatif dengan pendekatan kuantitatif, analisis data yang digunakan adalah uji asumsi klasik dan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Leverage berpengaruh signifikan terhadap cash holding dengan nilai signifikan sebesar 0,0366. Sedangkan variabel arus kas, modal kerja bersih, dan pembayaran dividen tidak berpengaruh signifikan terhadap kepemilikan kas.Kata kunci: cash holding, arus kas, modal kerja bersih, pembayaran dividen ABSTRACT This research aims to examine the effect of cash flow, net working capital, leverage, and dividend payment on cash holding of bank companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling was done using purposive sampling technique. The type of research is associative research with a quantitative approach, the data analysis used is the classical assumption test and multiple linear regression. The results of this study indicate that leverage has a significant effect on Cash Holding with a significant value of 0.0366. Meanwhile, the variables of cash flow, net working capital, and dividend payment have no significant effect on cash holding.Keywords: cash holding, cash flow, net working capital, dividend payment

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