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THE EFFECT OF RECEIVABLES TURNOVER AND INVENTORY TURNOVER ON PROFITABILITY IN AUTOMOTIVE AND COMPONENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2010-2019 PERIOD 2010-2019年期间在印度尼西亚证券交易所上市的汽车和零部件公司的应收账款周转率和库存周转率对盈利能力的影响
Pub Date : 2020-12-22 DOI: 10.26618/JEB.V17I1.5467
Senny Oktavia, S. Suparno
This study aims to determine the effect of account receivable turnover and inventory turnover on profitability (ROA). The population in this study are automotive companies and components listed on the indonesia Stock Exchange Period 2010 - 2019.The sampling method used was purposive sampling and obtained 4 companies as samples. The research method used a quantitative approach and data analysis using multiple linear regression analysis, classical assumption test, descriptive statistical analysis, determination analysis and hypothesis testing. Based on the results of multiple linear regression tests show that account receivable turnover and inventory turnover together (simultaneously) has a positive and significant effect on profitability (ROA), because tcount ttable (5,052 3,252), and a significant value of 0,011 0,05. Partially, receivable turnover has a negative but significant effect on profitability (ROA), because tcount ttable (-3,141 2,026), and significant value of 0,003 0,05. Inventory turnover has a positive and significant effect on profitability(ROA), because tcount ttable (2,488 2,026), and significant value of 0,017 0,05.
本研究旨在确定应收账款周转率和存货周转率对盈利能力(ROA)的影响。本研究中的人口是2010年至2019年期间在印度尼西亚证券交易所上市的汽车公司和零部件。抽样方法为目的抽样,选取4家公司作为样本。研究方法采用定量方法,数据分析采用多元线性回归分析、经典假设检验、描述性统计分析、确定分析和假设检验。基于多元线性回归检验的结果表明,应收账款周转率和存货周转率共同(同时)对盈利能力(ROA)有正向显著影响,因为可计帐(5,052 3,252),且显著值为0,011 0,05。部分地,应收账款周转率对盈利能力(ROA)有负但显著的影响,因为可计帐(-3,141 2,026),显著值为0,003,0,05。存货周转率对盈利能力(ROA)有正向显著影响,因为可计值(2,488 2,026),且显著值为0,017 0,05。
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引用次数: 0
ANALYSIS OF THE EFFECT OF FINANCIAL PERFORMANCE AND WORKING CAPITAL MANAGEMENT ON STOCK RETURN AT PT BANK DANAMON INDONESIA TBK 财务绩效与营运资本管理对印尼银行丹纳孟TBK股票回报的影响分析
Pub Date : 2020-12-22 DOI: 10.26618/JEB.V17I1.5470
Sullissetiawati Sullissetiawati, A. Munandar
This study aims to determine whether there is a significant effect of financial performance and working capital management on Stock Returns at PT Bank Danamon Indonesia, Tbk partially or simultaneously. This type of research is associative research, with quantitative data from secondary data. The population in this study is the data on the Financial Position Report, Profit and Loss, Notes on Financial Statements and Stock Returns for 29 years, from 1989-2018. The sample in this study is data on Financial Position Reports, Profit and Loss, Notes on Financial Statements and Stock Returns for 7 years, from 2012-2018. The sampling technique used is purposive sampling. Data collection uses documentation and pustakao studies. The data analysis method used is the classical assumption test, multiple linear regression, multiple correlation, determination test, t test and f test. The results of data analysis show that both partially and simultaneously financial performance and working capital management do not significantly influence the Stock Return at PT Bank Danamon Indonesia, Tbk.
本研究旨在确定财务绩效和营运资金管理是否对PT Bank Danamon Indonesia, Tbk的股票回报部分或同时产生显著影响。这种类型的研究是关联研究,从二手数据中获得定量数据。本研究中的人口是1989年至2018年29年间财务状况报告、损益、财务报表附注和股票回报的数据。本研究的样本是2012-2018年7年的财务状况报告、损益、财务报表附注和股票回报数据。使用的抽样技术是有目的的抽样。数据收集采用文献和普斯塔考研究。使用的数据分析方法是经典假设检验、多元线性回归、多元相关、决定检验、t检验和f检验。数据分析结果表明,财务绩效和营运资金管理对PT Bank Danamon Indonesia, Tbk的股票收益没有显著影响。
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引用次数: 0
THE EFFECT OF HOUSEHOLD CONSUMPTION, POPULATION AND GOVERNMENT EXPENDITURES ON REGIONAL ORIGINAL INCOME IN THE MAMINASATA REGION 2014-2018 (Case Study of 4 Regencies/Cities: Makassar, Maros, Gowa, and Takalar) 2014-2018年马米纳萨塔地区居民消费、人口和政府支出对区域原始收入的影响(以望加锡、马罗斯、果瓦和塔克拉拉尔4个县/市为例)
Pub Date : 2020-12-22 DOI: 10.26618/JEB.V17I1.5471
Andi Hakib, A. Asdar
This research aims to determine the influence of household consumption, population, and government spending on local native income in maminasata area period 2014-2018 (case study of 4 districts / cities: makassar, maros, gowa and takalar). This research uses quantitative methods with secondary data acquisition and collection. Secondary data is a source of data obtained from research through data acquisition. The population in this study is all data from the number of Household Consumption, Population, Government Expenditure and Local Indigenous Development in MAMINASATA Region. Meanwhile, the sample is a set of parts of the population that is expected to represent the research population. Sampling based on the variables used, namely Household Consumption, Population, Government Expenditure, and Local Native Income during the period 2014-2018 in MAMINASATA Region. The results of this study show that household consumption has a positive and significant effect on the local native income, the population has no effect on the local native income, and government spending has a negative and significant effect on the local native income in maminasata region.
本研究旨在确定2014-2018年maminasata地区家庭消费、人口和政府支出对当地居民收入的影响(以望加锡、马罗斯、戈瓦和塔卡拉4个区/市为例)。本研究采用定量方法,辅助数据采集和收集。二手数据是通过数据采集从研究中获得的数据来源。本研究中的人口数据均来自MAMINASATA地区的家庭消费、人口、政府支出和当地土著发展数量。同时,样本是预期代表研究总体的部分人口的集合。基于2014-2018年MAMINASATA地区家庭消费、人口、政府支出和当地居民收入等变量进行抽样。研究结果表明,居民消费对地方居民收入有显著的正向影响,人口对地方居民收入没有影响,政府支出对地方居民收入有显著的负向影响。
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引用次数: 0
THE EFFECT OF CAPITAL GAIN AND DIVISION OF DIVIDENDS ON SHARE TRADING VOLUME IN PT. UNILEVER INDONESIA Tbk 资本利得与股利分配对印尼联合利华股份交易量的影响
Pub Date : 2020-12-22 DOI: 10.26618/JEB.V17I1.5468
Anggi Aladini, Nafisa Nurulrahmatia
This study aims to determine, understand, and analyze the effect of capital gains and dividends on the volume of stock trading at PT. Unilever Indonesia tbk. the population in this study is the balance sheet financial statement data for 38 years and the sample of this study is 8 years with the sampling used is an associative approach. The statistical tools used are classical assumption test, multiple linier regression, correlation coefficient, determination coefficient, 2 party t based on data analysis from 2012 to 2018, it shows that capital gains and dividend distribution have a significant effect on stock trading volume. While the simultaneous capital gain and dividend distribution have no effect on stock trading volume.
本研究旨在确定、理解和分析资本收益和股息对PT. Unilever Indonesia tbk股票交易量的影响。本研究中的人口是38年的资产负债表财务报表数据,本研究的样本是8年,使用的抽样是一种关联方法。采用经典假设检验、多元线性回归、相关系数、决定系数、2方t等统计工具对2012 - 2018年的数据进行分析,结果表明资本利得和股息分配对股票交易量有显著影响。而同时进行资本增值和股利分配对股票交易量没有影响。
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引用次数: 0
THE INFLUENCE OF PROFITABILITY, LEVERAGE AND COMPANY SIZE ON TAX AVOIDANCE 盈利能力、杠杆率和公司规模对避税的影响
Pub Date : 2020-12-22 DOI: 10.26618/JEB.V17I1.5469
Suliana Suliana, S. Suhono
This study aims to determine the effect of profitability, leverage and firm size on tax avoidance in automotive sub-sector manufacturing companies and components listed on the IDX. In this study using quantitative descriptive methods. The type of data in this research is secondary data. The data collection technique used was purposive sampling. The analysis method used is multiple linear regression analysis. The results showed that profitability had no effect on tax avoidance. Meanwhile, leverage and firm size have a significant positive effect on tax avoidance.
本研究旨在确定盈利能力、杠杆率和公司规模对在IDX上市的汽车分行业制造公司和零部件避税的影响。本研究采用定量描述方法。本研究的数据类型为二手数据。采用有目的抽样的数据收集方法。分析方法为多元线性回归分析。结果表明,盈利能力对避税没有影响。同时,杠杆率和企业规模对企业避税有显著的正向影响。
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引用次数: 2
PENGARUH KEBIJAKAN DEVIDEN TERHADAP HARGA SAHAM (STUDI KASUS PADA PT TOTAL BANGUN PERSADA TBK) 股息政策对股票价格的影响(PT总觉醒方程TBK的案例研究)
Pub Date : 2020-12-20 DOI: 10.26618/jeb.v16i2.4553
Putri Yani, Nurul ' Huda
The purpose of this study was to determine the effect of dividend policy on stock prices (a case study at PT totalangun persada Tbk). The population of this research is the financial statements of dividend policy and share prices (case study at PT totalangun persada Tbk), for 10 years, namely 2009 - 2018. angun persada Tbk), for 5 years, namely 2014 - 2018. This research is an associative study with a sampling technique, namely purposive sampling. The test results show that there is a significant influence between dividend policy on stock prices (a case study at PT totalangun persada Tbk). With a R2 value of 10.8%.
本研究的目的是确定股利政策对股票价格的影响(以PT totalanguada persada Tbk为例)。本研究的对象是10年的股息政策和股价的财务报表(以PT totalun persada Tbk为例),即2009 - 2018年。(香港),为期5年,即2014年至2018年。本研究是一种采用抽样技术的联想研究,即目的抽样。检验结果表明,股利政策对股价有显著影响(以PT total和Tbk为例)。R2值为10.8%。
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引用次数: 1
PELUANG PENYERTAAN MODAL DAN DANA HIBAH PADA PDAM TIRTA WAESAI KABUPATEN BARRU (KAJIAN ANALISIS KEMAMPUAN KEUANGAN DAERAH DAN KEMAMPUAN PDAM)
Pub Date : 2020-12-20 DOI: 10.26618/jeb.v16i2.4547
Adi Siswanto, Lina Mariana, M. Dakhri
This type of research uses a combination research method. Namely by combining quantitative and qualitative research methods. Data analysis techniques are the SWOT analysis method, regional financial capacity analysis (KKD), regional capability level analysis and Full Cost Recovery (FCR) analysis. The results showed: 1) PDAM Barru Regency Program Plan after obtaining capital participation from the Regional Government of Barru Regency is a) plan for funding activities for urban drinking water grant, free water connection for low-income communities (MBR), b) provision of water meters, c) construction of intake wells, d) construction of pump housings, e) installation of 5lt / sec cap intake pumps, f) procurement of Ø 6 ”GIP pipes, intake pumps and accessories, g) roof rehabilitation and additional space for Marolly installation operation houses and h) land acquisition Marolly intake well., 2) Regional Financial Capability of Barru Regency in distributing grant assistance in the form of Equity Participation to PDAM Barru Regency and 3) PDAM Barru Regency contribution to Regional Original Revenue is the contribution of PDAM Barru Regency to Barru Regency Government if Regional Government Capital Participation is implemented namely assisting the government in achieving Sdg's 100-0-100 targets and achieving SPM 100%. ak ses clean water.
这种类型的研究采用组合研究方法。即通过定量和定性相结合的研究方法。数据分析技术有SWOT分析法、区域财务能力分析(KKD)、区域能力水平分析和全成本回收(FCR)分析。结果表明:1) PDAM Barru Regency项目计划在获得Barru Regency地区政府的资本参与后,是a)资助城市饮用水补助活动的计划,为低收入社区(MBR)提供免费供水,b)提供水表,c)建造取水井,d)建造泵房,e)安装5lt /秒的上限取水泵,f)采购Ø 6英寸GIP管道,取水泵和配件。g)修复屋顶,为Marolly安装操作房提供额外空间;h)土地征用Marolly进水井。2) Barru Regency以参股形式向PDAM Barru Regency分配赠款援助的区域财务能力;3)如果实施了区域政府资本参与,即协助政府实现可持续发展目标100-0-100目标和100%实现SPM,那么PDAM Barru Regency对区域原始收入的贡献是PDAM Barru Regency对Barru Regency政府的贡献。Ak需要干净的水。
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引用次数: 0
PENGARUH MEDIA SOSIAL TERHADAP MINAT BELI ONLINE (STUDI KASUS PADA MAHASISWA STIE BIMA) 社交媒体对网上购买兴趣的影响(学生的案例研究)
Pub Date : 2020-12-20 DOI: 10.26618/jeb.v16i2.4549
Esti Purnamasari, Ismunandar Ismunandar
This study aims to determine the effect of social media on online buying interest (case studies on senior students) with 50 respondents. The indicators of social media (x) consist of 2 namely trust and convenience while the indicators of buying interest (y) consist of 4 namely transactional interest, refrential interest, preferential interest and explorative interest. The definition of this study uses 2 variables: the independent variable is social media (x) and the dependent variable is online buying interest (y). The research method is an associative research using a qualitative approach consisting of questionnaire data. Data analysis techniques used in this study are validity, reliability, simple linear regression, simple correlation coefficient, correlation, coefficient of determination and using the statistical t test. The results showed that the influence of social media significantly influenced online buying interest.
本研究旨在确定社交媒体对在线购买兴趣的影响(以高年级学生为例),共有50名受访者。社交媒体(x)指标由2个组成,即信任和便利;购买兴趣(y)指标由4个组成,即交易兴趣、参考兴趣、优先兴趣和探索兴趣。本研究的定义使用了2个变量,自变量为社交媒体(x),因变量为在线购买兴趣(y)。研究方法是采用问卷调查数据构成的定性方法进行关联研究。本研究采用的数据分析技术为效度、信度、简单线性回归、简单相关系数、相关系数、决定系数,并采用统计t检验。结果显示,社交媒体的影响显著影响在线购买兴趣。
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引用次数: 0
IMPLEMENTASI K3 (KESELAMATAN DAN KESEHATAN KERJA) TERHADAP PRODUKTIVITAS KARYAWAN PT.LEIGHTON CONTRUCTION INDONESIA SITE SOROAKO K3的实施(职业安全与健康)将影响PT.LEIGHTON CONTRUCTION印尼SOROAKO站点员工的生产力
Pub Date : 2020-12-20 DOI: 10.26618/jeb.v16i2.4554
S. Suriyanti, W. Wahyudi
This research aims to determine whether there is influence in the application of occupational safety and health on the productivity of employees at PT. Leighton contruction Indonesia  site soroako. occupational health and safety is one maintenance form of human resources, in this case maintenance employees means retain employees to remain loyal to the company, improve employee motivation and discipline, improve safety and peace of mind of employees in perform the work, and improve employee performance. The data used in this experience were obtained from questionnaires (primary) and some observations and interviews with employees of PT. Leigthon contruction Indonesia site soroako. The analysis method used is linear regression analysis using hypothesis test, the F test and t test. The results of this study are the results of the regression equation and test data on occupational health and safety on the productivity of the work of the PT.Leigthon contruction, the regression coefficient results and date tests for occupation health and safety variable on the productivity performance of PT. Leigthton  this can be proven by the regression coefficient and data test
本研究旨在确定是否有在职业安全与健康的应用对员工的生产力在PT莱顿建筑印度尼西亚现场索罗科的影响。职业健康安全是人力资源的一种维护形式,在这种情况下,维护员工意味着留住员工对公司的忠诚,提高员工的积极性和纪律性,提高员工在工作中的安全和安心,提高员工的绩效。本经验中使用的数据来自调查问卷(主要)和对PT. leighton construction Indonesia site soroako的员工的一些观察和访谈。分析方法为线性回归分析,采用假设检验、F检验和t检验。本研究的结果是回归方程和职业健康安全对PT. leighton建筑工作生产率的检验数据的结果,职业健康安全变量对PT. leighton建筑工作生产率绩效的回归系数结果和数据检验,这可以通过回归系数和数据检验来证明
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引用次数: 0
ANALISIS KETIMPANGAN DALAM PEMBANGUNAN EKONOMI ANTAR KECAMATAN DI KABUPATEN SOPPENG TAHUN 2008- 2018
Pub Date : 2020-12-20 DOI: 10.26618/jeb.v16i2.4545
Amriadi Amriadi, A. Umar
This study aims: 1) Knowing the development and level of progress of economic development in each district in the period 2008-2018. 2) Knowing the effect of population and high school and tertiary education levels on the level of economic development inequality. 3) Knowing the effect of the number of poor families on the level of inequality in economic development. 4) Knowing the effect of population growth on the level of inequality in economic development. This research is a quantitative research. The data used in this research are secondary data from 8 sub-districts in Soppeng Regency in 2008-2018. The analysis technique used is quantitative analysis using panel data regression analysis model Fixed Effect. The results of this study indicate that: 1) The analysis using panel data regression shows that the regional share growth component variable is not included or removed from the model. 2) The population variable with high school and tertiary education levels has a significant and positive effect on inequality in economic development. 3) The variable number of poor families has a significant and negative effect on inequality in economic development. 4) The population growth variable does not have a significant effect on inequality in economic development.
本研究的目的是:1)了解2008-2018年各地区经济发展的发展情况和进步水平。2)了解人口、高中和大学教育水平对经济发展不平等程度的影响。3)了解贫困家庭数量对经济发展不平等程度的影响。4)了解人口增长对经济发展不平等程度的影响。本研究为定量研究。本研究使用的数据是2008-2018年索彭县8个街道的二手数据。采用的分析技术是定量分析,采用面板数据回归分析模型固定效应。研究结果表明:1)面板数据回归分析表明,区域份额增长成分变量未被纳入或从模型中剔除。(2)具有高中和大学教育水平的人口变量对经济发展不平等具有显著的正向影响。(3)贫困家庭数量的变化对经济发展不平等具有显著的负向影响。4)人口增长变量对经济发展不平等的影响不显著。
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引用次数: 0
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Jurnal Ekonomi Balance
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