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THE EFFECT OF NET INCOME, TOTAL CASH FLOWS AND SALES GROWTH ON STOCK PRICES (CASE STUDY ON FOOD AND BEVERAGES SUBSECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2016-2019) 净收入、总现金流和销售增长对股价的影响(以2016-2019年在印尼证券交易所上市的食品和饮料细分行业公司为例)
Pub Date : 2020-12-26 DOI: 10.26618/jeb.v17i2.6477
Ressi Indrawati, Sri Suartini
This study aims to determine whether there is an effect of Net Income, Total Cash Flow, and Sales Growth on Stock Prices partially or simultaneously. The method in this research is a descriptive verification technique with a quantitative approach that comes from the annual budget report of the food and beverages sub-sector companies and literature studies. The sampling technique used the purposive sampling technique. The information used is secondary data which is analyzed through descriptive and verification analysis, data validity testing, multiple linear regression testing, and hypothesis testing using the coefficient of determination test, t-test, and f test. This investigation used the IBM SPSS version 25 software program to process data. The results of this study indicate that partially Net Income has a significant positive effect on Stock Prices, Total Cash Flow has no significant effect in a positive direction on Stock Prices, and Sales Growth has no significant effect in a positive direction on Stock Prices. Then simultaneously Net Profit, Total Cash Flow, and Sales Growth have a significant effect on Stock Prices together.
本研究旨在确定净收入、总现金流和销售增长是否对股价有部分或同时的影响。本研究中的方法是一种描述性验证技术,采用定量方法,来自食品和饮料分行业公司的年度预算报告和文献研究。抽样技术采用目的性抽样技术。所使用的信息是二手数据,通过描述性和验证性分析、数据有效性检验、多元线性回归检验和假设检验进行分析,采用决定系数检验、t检验和f检验。本调查使用IBM SPSS 25版软件程序对数据进行处理。本研究结果表明,部分净收入对股价有显著的正向影响,总现金流量对股价无显著正向影响,销售增长对股价无显著正向影响。净利润、总现金流和销售增长同时对股价有显著影响。
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引用次数: 0
THE EFFECT OF PROFITABILITY AND CAPITAL STRUCTURE ON SHARE PRICES IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) PERIOD 2015-2018) 盈利能力和资本结构对印尼证券交易所上市房地产公司股价的影响(idx) 2015-2018年
Pub Date : 2020-12-26 DOI: 10.26618/jeb.v17i2.6476
Yosi Nabila Nizari, Solihin Sidik
The purpose of this research is to view, analyze and analyze the effects of partial and simultaneous profitability and equity structure. The independent variables used in this study are the profitability with the proxy return on equity (ROE) and the capital structure with the proxy debt-to-equity ratio (DER), while the dependent variable in this research is the stock price. The population in this study is stock prices. The population of this study is the real estate and real estate companies listed on the Indonesian stock exchange from 2015 to 2018. The sampling technique used is purposeful sampling. The methods used in this study are descriptive and confirmatory methods. The data analysis results based on empirical research are as follows: (1) Partially profitability has a significant positive effect in share prices in property and real estate companies in the study period, capital structure partially has a significant positive effect on stock prices of property and real estate companies in the study period. (2) Profitability (ROE) and Capital Structure (DER) have a positive and significant effect on share prices of property and real estate companies in the study period.
本研究的目的是观察、分析和分析部分盈利能力和同时盈利能力与股权结构的影响。本研究中使用的自变量为代理净资产收益率(ROE)的盈利能力和代理负债权益比(DER)的资本结构,因变量为股票价格。这个研究的对象是股票价格。本研究的人口是2015年至2018年在印尼证券交易所上市的房地产和房地产公司。使用的抽样技术是有目的的抽样。本研究采用描述性和验证性两种方法。基于实证研究的数据分析结果如下:(1)部分盈利能力对研究期内房地产公司股价有显著的正向影响,部分资本结构对研究期内房地产公司股价有显著的正向影响。(2)研究期内,盈利能力(ROE)和资本结构(DER)对房地产公司股价有显著的正向影响。
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引用次数: 0
THE EFFECT OF PROFITABILITY, PROFIT MANAGEMENT, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS (STUDY ON COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2016-2019) 盈利能力、利润管理和财务困境对税收侵略性的影响(对2016-2019年印尼证券交易所上市公司的研究)
Pub Date : 2020-12-26 DOI: 10.26618/jeb.v17i2.6473
Sri Ayem, Nur Anita Chandra Putry, Gaudensia Hilaria Mahala Kelen
This research aims to examine the effect of profitability, earnings management, and financial distress on tax aggressiveness. The researcher used the secondary data, with the purposing sampling method as a sampling technique to the companies listed on the Indonesia Stock Exchange in the year 2016 up to 2019. There were 15 companies used as the data during four years, and there were 60 samples. Multiple regression analysis is used as the method of data analysis. The result of this research indicated that the effect of profitability, earnings management, and financial distress had a positive effect on tax aggressiveness.
本研究旨在探讨盈利能力、盈余管理和财务困境对税收侵略性的影响。研究人员使用二手数据,采用目的抽样方法作为抽样技术,对2016年至2019年在印度尼西亚证券交易所上市的公司进行抽样。在四年的时间里,有15家公司作为数据,有60个样本。采用多元回归分析作为数据分析方法。本研究结果表明,盈利能力、盈余管理和财务困境对税收侵略性有正向影响。
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引用次数: 2
THE EFFECT OF PROFITABILITY AND SOLVENCY ON COMPANY VALUE 盈利能力和偿付能力对公司价值的影响
Pub Date : 2020-12-26 DOI: 10.26618/jeb.v17i2.6712
Tifani Almas Ghassani, Hari Sulistiyo
Profitability and Solvency of Company Value partially and simultaneously at the Food Beverage Company, the period used for 4 (four), namely 2015-2018. The data consists of financial statements on the Indonesia Stock Exchange (IDX) in Indonesia in 2015-2018. The data source used is secondary data, the population used in this study Food Beverage Companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The analysis used in this research is multiple linear regression, classic assumption test, descriptive statistics, determination analysis, and hypothesis testing. The results of the analysis of profitability data against company value. The obtained count value of 2,860 then when compared with a table of 2.032. Then the results obtained count or equal to 2,860 2,032 received positively. Solvency to Company Value. Obtained count of 2,451 then when compared with table of 2.032. Then the results obtained count 2,451 table 2,032 received positive
公司价值的部分和同时的盈利能力和偿付能力,使用的期间为4(4),即2015-2018。数据包括2015-2018年印度尼西亚证券交易所(IDX)的财务报表。使用的数据来源是二手数据,本研究中使用的人口是2015-2018年期间在印度尼西亚证券交易所(IDX)上市的食品饮料公司。本研究采用多元线性回归、经典假设检验、描述性统计、确定分析、假设检验等方法进行分析。盈利能力数据与公司价值的分析结果。得到的计数值为2,860,然后与2.032的表进行比较。然后得到的结果计数或等于2,860,2,032收到正面。偿债能力对公司价值的影响。与表2.032比较,得到计数为2451。然后结果得到计数2,451表2,032收到的正
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引用次数: 0
THE EFFECT OF PMA, PMDN AND MANPOWER ON PDRB OF EAST KALIMANTAN PROVINCE pma、PMDN和人力对东加里曼丹省PDRB的影响
Pub Date : 2020-12-26 DOI: 10.26618/jeb.v17i2.6688
H. Adi, Retno Mustika Dewi
The purpose of this study was to determine the effect of Foreign Direct Investment (FDI), Domestic investment (DCI), and labor on Gross Regional Domestic Product (GRDP) in East Kalimantan Province in 2009-2018. This study uses the Ordinary Least Square (OLS) method. The results showed that the variable FDI had no significant effect on the GRDP of East Kalimantan Province with a coefficient value of 0.864 because the probability value was 0.05%. When FDI has increased, the  GRDP in East Kalimantan Province will experience a decline. While the DCI variable has no significant effect on the GRDP of East Kalimantan Province with a coefficient value of 0.395 because the probability value was 0.05%. When DCI has increased, the  GRDP in East Kalimantan Province will experience a decline. In addition, the labor variable has a significant influence on the GRDP of East Kalimantan Province with a coefficient value of 0.022 because the probability value was 0.05%. When labor has increased, the  GRDP in East Kalimantan Province will experience an increase.
本研究的目的是确定2009-2018年东加里曼丹省外国直接投资(FDI)、国内投资(DCI)和劳动力对地区生产总值(GRDP)的影响。本研究采用普通最小二乘(OLS)方法。结果表明,由于概率值为0.05%,变量FDI对东加里曼丹省GRDP没有显著影响,其系数值为0.864。当FDI增加时,东加里曼丹省的GRDP将会下降。而DCI变量对东加里曼丹省的GRDP没有显著影响,因为概率值为0.05%,系数值为0.395。当DCI增加时,东加里曼丹省的GRDP将会下降。此外,由于概率值为0.05%,劳动变量对东加里曼丹省GRDP的影响显著,其系数值为0.022。当劳动力增加时,东加里曼丹省的GRDP也会增加。
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引用次数: 0
INFLUENCE OF CAPITAL ADEQUACY RATIO AND NON PERFORMING FINANCE ON PROFITABILITY (Case Study of Islamic Commercial Banks Registered with OJK 2014-2019) 资本充足率和不良财务对盈利能力的影响(以2014-2019年在OJK注册的伊斯兰商业银行为例)
Pub Date : 2020-12-26 DOI: 10.26618/jeb.v17i2.6474
Nuraeni Nuraeni, Irvan Yoga Pradistya
This study aims to determine the effect of Capital Adequacy Ratio and Non-Performance Finance on Return on Assets (Case Study of Islamic Commercial Banks registered with the Financial Services Authority in 2014-2019). The sample taken is 36 data taken from 2014 - 2019 with annual data on CAR, NPF, and ROA. The statistical methods used in this study are multiple regression analysis, Classical Assumption Test, Descriptive Statistical Analysis, Determination Analysis, and Hypothesis Testing. From the results of this study, it is known that partially the Capital Adequacy Ratio has no effect on Return on Assets because the t count value is smaller than the t table (0.096 2.034) the significance value is greater than 0.05 (0.096 0.05) while non-performing Finance on Return on Assets has a negative and significant effect because the t value is smaller than the t table (-3.553 2.034) and the significance value is less than 0.05 (0.001 0.05). And simultaneously the Capital Adequacy Ratio and Non-Performance Finance have a joint effect on Return on Assets because the calculated f value is greater than f table (9,341 3.28) and the significance value is less than 0.05 (0.001 0.05).
本研究旨在确定资本充足率和不良财务状况对资产回报率的影响(以2014-2019年在金融服务管理局注册的伊斯兰商业银行为例)。样本是2014 - 2019年的36个数据,其中包括CAR、NPF和ROA的年度数据。本研究使用的统计方法有多元回归分析、经典假设检验、描述性统计分析、决定分析和假设检验。从本研究的结果可知,部分资本充足率对资产收益率没有影响,因为t计数值小于t表(0.096 2.034),显著性值大于0.05(0.096 0.05),而不良财务对资产收益率有负显著影响,因为t计数值小于t表(-3.553 2.034),显著性值小于0.05(0.001 0.05)。同时,资本充足率和不良财务对资产收益率有共同影响,因为计算的f值大于f表(9,341 3.28),显著性值小于0.05(0.001 0.05)。
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引用次数: 0
THE EFFECT OF PROFITABILITY, INDEPENDENT COMMISSIONERS, AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON TAX AVOIDANCE 盈利能力、独立专员和企业社会责任对避税的影响
Pub Date : 2020-12-26 DOI: 10.26618/jeb.v17i2.6475
Ayu Iklima, Sri Ayem
This study aims to examine the effect of Profitability, Independent Commissioner, and Corporate Social Responsibility (CSR) on Tax Avoidance. The data used in the study is secondary data, the sampling technique is the purposive sampling method with data sources from financial statement data of banking companies listed on the IDX 2017-2019 obtained from the internet (www.IDX.co.id) as many as 45 companies consists of 135 samples. The test of this study used a classic assumption test consisting of (normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test) and multiple regression analysis hypothesis testing consisting of (determination coefficient test (R2), simultaneous test (F test), and partial test t-test). Based on the results of the regression test, it shows that the effect of Profitability, Independent Commissioner, and Corporate Social Responsibility (CSR) has a positive effect on tax avoidance.
本研究旨在探讨盈利能力、独立董事和企业社会责任对避税的影响。本研究使用的数据为二手数据,抽样技术为目的抽样方法,数据来源为IDX 2017-2019年上市银行公司的财务报表数据,数据来源于互联网(www.IDX.co.id),多达45家公司,共135个样本。本研究的检验采用经典假设检验(包括正态性检验、多重共线性检验、自相关检验和异方差检验)和多元回归分析假设检验(包括决定系数检验(R2)、同时检验(F检验)和部分检验t检验)。从回归检验的结果来看,盈利能力、独立董事和企业社会责任(CSR)对避税的影响是正向的。
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引用次数: 0
INFLUENCE OF INCOME FOR MUDHARABAH AND MUSYARAKAH RESULTS ON PROFITABILITY LEVEL OF SHARIA COMMERCIAL BANKS 2015-2019 2015-2019年,mudharabah和musyarakah收益对伊斯兰商业银行盈利水平的影响
Pub Date : 2020-12-26 DOI: 10.26618/jeb.v17i2.6711
Tia Nenes Agriani, Irvan Yoga Pardistya
This study aims to determine, explain and analyze the influence of mudharabah and Masyarakat profit-sharing revenue on profitability (ROA). The object of this research is Islamic banks in Indonesia in 2015-2019, mudharabah, musharaka, and profitability registered in the Financial Services Authority (OJK) in 2015-2019. The sample used was 4 banks from 14 listed Islamic commercial banks using the purposive sampling method, the data analysis method used was a descriptive analysis test, a classic assumption test, multiple linear regression analysis, and a hypothesis. The following conclusions are obtained: (1) Mudharabah partially has a significant positive effect on the profitability (ROA) of Islamic commercial banks (2) Musyarakah has a negative and significant effect simultaneously on profitability (ROA) of Islamic commercial banks.
本研究旨在确定、解释和分析mudharabah和Masyarakat利润分享收入对盈利能力(ROA)的影响。本研究的对象是2015-2019年印度尼西亚的伊斯兰银行、mudharabah、musharaka和2015-2019年在金融服务管理局(OJK)登记的盈利能力。选取14家上市伊斯兰商业银行中的4家银行为样本,采用目的抽样方法,数据分析采用描述性分析检验、经典假设检验、多元线性回归分析和假设检验。得到以下结论:(1)Mudharabah对伊斯兰商业银行的盈利能力(ROA)有部分显著的正向影响;(2)Musyarakah同时对伊斯兰商业银行的盈利能力(ROA)有显著的负向影响。
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引用次数: 0
THE EFFECT OF PROFITABILITY, LEVERAGE AND GROWTH OPPORTUNITY ON PROPERTY AND REAL ESTATE COMPANY VALUE IN 2014-2019 2014-2019年盈利能力、杠杆和增长机会对房地产和房地产公司价值的影响
Pub Date : 2020-12-26 DOI: 10.26618/jeb.v17i2.6710
Ratih Avialda, A. Muslihat
This research aims to find out, analyze, and explain the effect of profitability, leverage, and growth opportunity on the firm value of property and real estate companies listed on the Indonesia Stock Exchange in 2014-2019. In this research, the authors utilize ROA, DER, and growth total assets as proxies of each variable profitability, leverage, and growth opportunity, as well as PBV as proxies of the firm value. The research sample of 20 companies was obtained from a purposive sampling technique. Data analysis techniques are performed with the help of the SPSS 25 program consisting of descriptive statistics analysis and multiple linear regression analysis, as well as hypothesis testing as verificative analysis. Based on hypothetical test results, partial profitability and leverage have a significant positive effect on the firm value, while the growth opportunity has no significant effect on the firm value. Simultaneously profitability, leverage, and growth opportunity had a significant positive effect on the firm value with an influence of 44.40% and 55.60% influenced by other variables outside of this study.
本研究旨在找出、分析和解释盈利能力、杠杆和增长机会对2014-2019年在印度尼西亚证券交易所上市的房地产和房地产公司公司价值的影响。在本研究中,作者使用ROA, DER和成长总资产作为每个变量盈利能力,杠杆率和成长机会的代理,以及PBV作为公司价值的代理。采用目的性抽样方法,选取20家企业作为研究样本。数据分析技术是在SPSS 25程序的帮助下进行的,包括描述性统计分析和多元线性回归分析,以及假设检验作为验证分析。根据假设的检验结果,部分盈利能力和杠杆对公司价值有显著的正向影响,而成长机会对公司价值没有显著的影响。同时,盈利能力、杠杆和成长机会对企业价值有显著的正向影响,受本研究之外其他变量的影响,其影响程度分别为44.40%和55.60%。
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引用次数: 1
FACTORS AFFECTING THE DIFFICULTIES OF ECONOMIC LEARNING STUDENTS OF CLASS XI SMA NEGERI 2 WAJO
Pub Date : 2020-12-22 DOI: 10.26618/JEB.V17I1.5466
Neneng Hidayat, Muh. Said, R. Rahmatullah, Inanna Inanna, M. Mustari
Based on the results of research at SMA Negeri 2 Wajo, information was obtained that there are several factors that influence students' learning difficulties in the eyes of students in economic subjects, namely the interest factor, the talent factor, the motivation factor, the learning ability factor, the teacher factor, the friend factor, parent factor. The procedure for this research was carried out by using the classical assumption test and the normality test of the data of the research subject as many as 67 students from class XI IPS 1 and XI IPS 2. The data collection technique used was by giving student questionnaires to SMA Negeri 2 Wajo. Based on the quantitative analysis of the data obtained, it is concluded that the interest factor, talent factor, motivation factor, learning ability factor, teacher factor, friend factor, and parental factor affect learning difficulties at SMA Negeri 2 Wajo.
根据SMA Negeri 2 Wajo的研究结果,我们得到的信息是,在经济学科学生眼中,影响学生学习困难的因素有几个,即兴趣因素、天赋因素、动机因素、学习能力因素、教师因素、朋友因素、父母因素。使用的数据收集技术是通过向SMA Negeri 2 Wajo发放学生问卷。通过对所得数据的定量分析,得出兴趣因素、天赋因素、动机因素、学习能力因素、教师因素、朋友因素和父母因素对SMA Negeri 2 Wajo学习困难的影响。
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引用次数: 0
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Jurnal Ekonomi Balance
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