scholarly journals Analysis of the impact of liquidity on the profitability in the medium and large meat processing enterprises in the Republic of Serbia

2021 ◽  
Vol 68 (3) ◽  
pp. 789-803
Author(s):  
Miroslav Čavlin ◽  
Jelena Vapa-Tankosić ◽  
Vesna Miletić ◽  
Miloš Ivaniš
Keyword(s):  
Linear Regression Analysis ◽  
Meat Products ◽  
Multiple Linear Regression Analysis ◽  
Financial Indicators ◽  
Meat Processing ◽  
Return On Assets ◽  
Fixed Assets ◽  
The Republic ◽  
The Impact

Liquidity and profitability are closely related economic categories. The issue of constant balancing between liquidity and profitability, in theory known as "liquidity-profitability trade off", has been the subject of significant interest of the scientific community. There is no consensus on the direction of the impact of liquidity on profitability, but the existence of this impact in practice is confirmed. The aim of this paper is to investigate the impact of liquidity on profitability, based on selected traditional financial indicators, for medium and large enterprises in the group of processing and preserving of meat and meat products of the Republic of Serbia, in the period 2016 to 2019. The findings of a multiple linear regression analysis, show that the ratio of long-term sources and fixed assets in the group of processing and preserving of meat and meat products makes a statistically significant contribution predicting the return on assets.

scholarly journals KONTRIBUSI PROFITABILITAS TERHADAP PERTUMBUHAN LABA PT. BANK RAKYAT INDONESIA (PERSERO), TBK

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Wulan Purnama Rais ◽  
Nur Fiskayani Yustika ◽  
Adhe Alda Rezky Darmawan ◽  
Muhammad Irfai Sohilauw
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Profit Margin ◽  
Return On Assets ◽  
Microsoft Excel ◽  
Return On Equity ◽  
Net Profit ◽  
The Impact ◽  
Profit Growth

The purpose of this study is to examine and evaluate the impact of return on assets (ROA), return on equity (ROE), and net profit margin (NPM) on PT. Bank Rakyat Indonesia (Persero), Tbk's profit growth. The method of explanatory analysis with a quantitative approach is used in this study. From 2010 to 2019, secondary data were analyzed quarterly, yielding 40 observations. The data was analyzed with Microsoft Excel 2013 and SPSS Version 21. Using multiple linear regression analysis, Return On Assets (ROA) / X1 had a negative and insignificant effect on Profit Growth (Y) of PT. Bank Rakyat Indonesia (Persero), Tbk from 2010 to 2019. However, Return On Assets (ROE) / X2 and Net Profit Margin (NPM) / X3 have a positive and significant impact on Changes in Profit (Y) PT. Bank Rakyat Indonesia (Persero), Tbk from 2010 to 2019.

scholarly journals The Effect of Financial and Non-Financial Indicators on the Profitability of Islamic Commercial Banks in Indonesia

2021 ◽  
Vol 17 (1) ◽  
pp. 42-52
Author(s):  
Rafika Mardillasari ◽  
Sufyati HS ◽  
Ali Muktiyanto
Keyword(s):  
Market Share ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Financial Indicators ◽  
Return On Assets ◽  
Directional Effect ◽  
Significant Negative Effect ◽  
Negative Effect

This study aims to analyze the influence of financial indicators (CAR, FDR, BOPO, NIM, NPF) and non-financial (number of bank offices, market share, GCG, CSR) on profitability that is proxied by Return on Assets (ROA) of Islamic Banks in 2014 -2018. The data source used is secondary data from 2014-2018. Data analysis techniques used are descriptive analysis, multiple linear regression analysis and the classic assumption test. Findings. The results of the study are that CAR does not have a significant negative effect. FDR does not have a significant negative directional effect. BOPO has a significant negative effect. NIM has a positive positive significant effect. NPF has a significant negative effect. The number of bank offices has no significant positive effect. Market share does not have a significant negative directional effect. GCG does not have a significant negative effect. CSR has a significant negative effect.  The adjusted R2 value is 73.21% while the remaining 26.79% is influenced by other variables outside the study so the researcher should further add other variables.

Determinant of Islamic Banking Profitability in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 36
Author(s):  
Dimas Puja Kuswara ◽  
Etty Puji Lestari ◽  
Tri Kurniawati Retnaningsih
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banking ◽  
Return On Assets ◽  
Factors Affecting ◽  
Automatic Teller Machine ◽  
Branch Office ◽  
The Impact ◽  
Electronic Networking

Finding a determinant of profitability has become one of the most popular topics in banking research. Previous research has identified many factors that significantly influence bank profitability. There are also many studies that measure the effectiveness of sharia banking globally, but few analyze the profitability issues of sharia banks. This study aims to analyze the impact of factors affecting profitability in Islamic Banks listed on the Indonesia Stock Exchange. The method used is multiple linear regression analysis. The variables are return on assets as dependent variable and murabahah, musyarakah, mudharabah, branch office, cash office, and Automatic Teller Machine as independent variable. This study found that funding factors such as murabaha, musharaka and conventional and electronic networking factors such as Branch Office, Cash Office, and ATM had positive and significant impact on profitablity of Sharia Bank, while mudharabah had a negative and significant influence on profitablitas Sharia Bank. Sub-Branch Offices also had a negative but insignificant effect on the profitability of Sharia Banks. This result indicated that income on management became the most dominant income in generating profit of sharia banking. However, the management of funds could not work if not supported by Islamic banking channeling tools.

scholarly journals Determinant of Islamic Banking Profitability In Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 36-45
Author(s):  
Dimas Puja Kuswara ◽  
Etty Puji Lestari ◽  
Tri Kurniawati Retnaningsih
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banking ◽  
Return On Assets ◽  
Factors Affecting ◽  
Automatic Teller Machine ◽  
Branch Office ◽  
The Impact ◽  
Electronic Networking

Finding a determinant of profitability has become one of the most popular topics in banking research. Previous research has identified many factors that significantly influence bank profitability. There are also many studies that measure the effectiveness of sharia banking globally, but few analyze the profitability issues of sharia banks. This study aims to analyze the impact of factors affecting profitability in Islamic Banks listed on the Indonesia Stock Exchange. The method used is multiple linear regression analysis. The variables are return on assets as dependent variable and murabahah, musyarakah, mudharabah, branch office, cash office, and Automatic Teller Machine as independent variable. This study found that funding factors such as murabaha, musharaka and conventional and electronic networking factors such as Branch Office, Cash Office, and ATM had positive and significant impact on profitablity of Sharia Bank, while mudharabah had a negative and significant influence on profitablitas Sharia Bank. Sub-Branch Offices also had a negative but insignificant effect on the profitability of Sharia Banks. This result indicated that income on management became the most dominant income in generating profit of sharia banking. However, the management of funds could not work if not supported by Islamic banking channeling tools.

scholarly journals PENGARUH FIXED ASSETS TURNOVER, QUICK RATIO DAN TIMES INTEREST EARNED TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

2019 ◽  
Vol 27 (2) ◽  
pp. 960
Author(s):  
Victor Erlian ◽  
Holfian Daulat Tambun
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Simultaneous Test ◽  
Agriculture Industry ◽  
Multiplier Effect ◽  
Fixed Assets

In develoving national economy, property sector has an important role. This sector is as strategic as other sectors, such as agriculture, industry, trade, services, and others. Property with a focus in the field of housing and construction is one of the sectors absorbing large amounts of labor and the multiplier effect is quite long. Therefore, this sector has big effect to support the development of economy sectors. This research aims at testing and analyzing the effect of Fixed Assets Turnover, Quick Ratio, and Times Interest Earned on Return On Asset on sub-sector company of property and real estate registered on Indonesia Stock Exchange in 2013-2017 period. Data analyzing was done by Software SPSS 22. Method of data analysis used is descriptive statistics, classic assumption test, multiple linear regression analysis and hypothesis testing (partial test, simultaneous test and coefficient of determination). The results of the study prove that each (partial) shows that Fixed Assets Turnover has no significant effect. Quick Ratio has no significant effect. Times Interest Earned has a positive and significant effect. Simultaneously, the variables Fixed Assets Turnover, Quick Ratio, and Times Interest Earned have a positive and significant effect on Return On Assets, with a coefficient of determination of 59.2%. The remaining 40.8% is the influence of the variables described outside in this study.

The Impact of Financial Distress, Corporate Governance, and Auditor Switching on Audit Delay

2021 ◽  
Vol 6 (2) ◽  
pp. 108-117
Author(s):  
Sylvi Angelia ◽  
Rizal Mawardi
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Switching ◽  
Analysis Technique ◽  
The Impact

Objective – The purpose of this study is to examine the effect between financial distress, corporate governance, auditor switching and audit delay. This research sample using data on a manufacturing company on the Indonesia Stock Exchange. Methodology – The analysis technique used is multiple linear regression analysis technique. Findings– The research finding show that financial distress and the size of the audit committee have a significant effect on audit delay, while the concentration of ownership, managerial ownership, change of directors, and auditor switching has no significant effect on audit delay. Second finding explain that consideration for companies listed on the Indonesia Stock Exchange to pay attention to the timeliness of submitting financial reports and independent auditor reports so as not to get sanctions from the Financial Services Authority. Novelty – Our novelty research using the relationship of Financial Distress, Corporate Governance and Auditor Switching on new research model to Audit Delay. Type of Paper: Empirical JEL Classification: M41, M42 Keywords: Financial Distress, Corporate Governance, Auditor Switching, Audit Delay

Cooperative activation in cardiac muscle: impact of sarcomere length

2002 ◽  
Vol 282 (3) ◽  
pp. H1055-H1062 ◽  
Author(s):  
David P. Dobesh ◽  
John P. Konhilas ◽  
Pieter P. de Tombe
Keyword(s):  
Sarcomere Length ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Function ◽  
Cardiac Myofilament ◽  
Data Points ◽  
On Line ◽  
The Impact ◽  
Cooperative Activation ◽  
Force Relationship

This study was undertaken to determine the impact of sarcomere length (SL) on the level of cooperative activation of the cardiac myofilament at physiological [Mg2+]. Active force development was measured in skinned rat cardiac trabeculae as a function of free [Ca2+] at five SLs (1.85–2.25 μm; 1 mM free [Mg2+]; 15°C). Only muscle preparations with minimal force rundown during the entire protocol were included in the analysis (average 7.2 ± 1.7%). Median SL was measured by on-line computer video micrometry and controlled within 0.01 μm. Care was taken to ensure a sufficient number of data points in the steep portion of the [Ca2+]-force relationship at every SL to allow for accurate fit of the data to a modified Hill equation. Multiple linear regression analysis of the fit parameters revealed that both maximum, Ca2+-saturated force and Ca2+sensitivity were a significant function of SL ( P < 0.001), whereas the level of cooperativity did not depend on SL ( P = 0.2). Further analysis of the [Ca2+]-force relationships revealed a marked asymmetry that, also, was not affected by SL ( P = 0.2–0.6). Finally, we found that the level of cooperativity in isolated skinned myocardium was comparable to that reported for intact, nonskinned myocardium. Our results suggest that an increase in SL induces an increase in the Ca2+ responsiveness of the cardiac sarcomere without affecting the level of cooperativity.

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 How Does Debt Financing Affect Financial Performance? A Study of Transport Companies Listed in Pakistan

2020 ◽  
Vol 2 (2) ◽  
Author(s):  
Ulfat Abbas ◽  
Sohail Aziz ◽  
Samina Khan
Keyword(s):  
Financial Performance ◽  
Debt Financing ◽  
Annual Reports ◽  
Transport Sector ◽  
Return On Assets ◽  
Secondary Sources ◽  
Earnings Per Share ◽  
The Impact ◽  
Retained Earnings

  Purpose: The purpose of this paper investigates the impact of debt financing on airline’s (transport) sector performance of Pakistan. Design/Methodology/Approach: We gathered the data from secondary sources. In this study, we used a data sample of 11 years from 2008-2018 by using companies annual reports. Due to unavailability of data, only 3 transport companies have been taken for analysis. The software which we used in analysis is SPSS (Statistical Package for Social Science). Findings: The findings of the study suggests that there is opposite relationship between debt financing and financial performance of airlines. Debt is measured from three ratios, short term debt to total assets, long term debt to total assets and total debt to total assets ratio. For the measurement of performance, we used return on assets and earnings per share. We concluded on the basis of findings that the companies should focus on retained earnings which is cheaper source of finance and use less level of debt. As the more level of debt use by the companies, the performance of companies’ decrease. Implications/Originality/Value: There is only one study is available in Pakistan which used transport sector in Pakistan in debt financing context                                                          

scholarly journals The Effect of Disclosure and Transparency Criteria In Saudi Banks on The Financial Ratios Indicators

2019 ◽  
Vol 25 (116) ◽  
pp. 290-303
Author(s):  
Mohammad Kamal Kamel Afaneh
Keyword(s):  
Performance Indicators ◽  
Banking Sector ◽  
Saudi Arabian ◽  
Financial Statements ◽  
Monetary Authority ◽  
Financial Indicators ◽  
Return On Assets ◽  
Time Period ◽  
Before And After ◽  
The Impact

The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuring the presence of statistically significant differences between the performance indicators of banks before and after applying the disclosure and transparency standards imposed on Saudi banks. The results of the research confirmed the existence of an inverse relationship between the bank’s liquidity and the percentage of Saudi banks ’profits. The more liquidity, the lower the profitability level of banks, which indicates that the high liquidity in Saudi banks has led to a low profitability in this time period, and the study recommended that The need to pay attention to the concept of disclosure and transparency among all related parties in Saudi banks, and banks should find a balance between liquidity and profitability  

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