{"title":"现金流量表,企业绩效员工生产力:食品和石油公司的证据","authors":"Mishelei Loen","doi":"10.35137/jabk.v10i2.1027","DOIUrl":null,"url":null,"abstract":"This study aims to examine the effect of Cash Flow Statements and Employee Productivity on the Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019 – 2022. The data used in this research is quantitative data. The sampling technique used purposive sampling obtained a total number of samples. 76 data. The results of the study show that the Cash Flow Report as measured by Operating Cash Flow (AKO) has a positive and significant effect on company performance; Employee productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance; Statement of Cash Flow as measured by Operating Cash Flow (AKO) and Employee Productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance","PeriodicalId":484305,"journal":{"name":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","volume":"13 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"LAPORAN ARUS KAS, PRODUKTIVITAS KARYAWAN PADA KINERJA PERUSAHAAN : BUKTI DARI PERUSAHAAN FOOD AND BEVERAGE\",\"authors\":\"Mishelei Loen\",\"doi\":\"10.35137/jabk.v10i2.1027\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to examine the effect of Cash Flow Statements and Employee Productivity on the Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019 – 2022. The data used in this research is quantitative data. The sampling technique used purposive sampling obtained a total number of samples. 76 data. The results of the study show that the Cash Flow Report as measured by Operating Cash Flow (AKO) has a positive and significant effect on company performance; Employee productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance; Statement of Cash Flow as measured by Operating Cash Flow (AKO) and Employee Productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance\",\"PeriodicalId\":484305,\"journal\":{\"name\":\"Jurnal Akuntansi dan Bisnis Krisnadwipayana\",\"volume\":\"13 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-08-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Akuntansi dan Bisnis Krisnadwipayana\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35137/jabk.v10i2.1027\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi dan Bisnis Krisnadwipayana","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35137/jabk.v10i2.1027","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在研究现金流量表和员工生产力对2019 - 2022年在印度尼西亚证券交易所上市的食品和饮料公司业绩的影响。本研究使用的数据是定量数据。采用有目的抽样的抽样技术,获得了样本总数。76年的数据。研究结果表明,以经营性现金流量(AKO)衡量的现金流量报告对公司绩效有显著的正向影响;以人均收益(Revenue Per Employee, RPE)衡量的员工生产率对公司绩效有显著的正向影响;以经营性现金流(AKO)衡量的现金流量表和以每名员工收入(RPE)衡量的员工生产率对公司绩效有显著的正向影响
LAPORAN ARUS KAS, PRODUKTIVITAS KARYAWAN PADA KINERJA PERUSAHAAN : BUKTI DARI PERUSAHAAN FOOD AND BEVERAGE
This study aims to examine the effect of Cash Flow Statements and Employee Productivity on the Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019 – 2022. The data used in this research is quantitative data. The sampling technique used purposive sampling obtained a total number of samples. 76 data. The results of the study show that the Cash Flow Report as measured by Operating Cash Flow (AKO) has a positive and significant effect on company performance; Employee productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance; Statement of Cash Flow as measured by Operating Cash Flow (AKO) and Employee Productivity as measured by Revenue Per Employee (RPE) has a positive and significant effect on company performance