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PENGARUH ARUS KAS DAN INFLASI TERHADAP LAPORAN PERUBAHAN MODAL (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia, Periode 2017-2021). Wizanasari Wizanasari; Dini Fitrianti; Nani Sriyani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to determine the effect of cash flow and inflation on the statement of changes in capital. This type of research uses associative quantitative, the object of research is food and beverage companies registered with Bursa Efek Indonesia in 2017-2021, using a purposive sampling method in collecting sample data and the type of data used is secondary data. The total number of samples used in this study were 130 out of 26 food and beverage companies registered with the Indonesian Stock Exchange. Data analysis used in this study used panel data regression using the Eviews 12 test tool. The results of this study indicate that together the variables of cash flow and inflation have no effect on reports of changes in capital. Based on the results of the T hypothesis test, it shows cash flow has no effect on reports of changes in capital, and inflation has no effect on reports of changes in capital.
PENGARUH ARUS KAS OPERASI DAN STRUKTUR MODAL TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Subsektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021 Nani Sriyani; Wizanasari Wizanasari; Dini Fitrianti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 6 No 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study aims to determine how the influence of Operating Cash Flow and Capital Structure on Profit Grow. This type of research uses associative quantitative, the object of research is banking sub sector companies listed on the Indonesia Stock Exchange in 2018- 2021, using purposive sampling method in collecting data. sample data and the type of data used is secondary data. The totalpopulation in this study were 44 companies and the total sample used in this studywas 40 of 10 companies for a period of 4 years. Analysis of the data used in this study using panel data regression using the Eviews 12 Software. The results of this study indicate that simultaneously the variables Operating Cash Flow and Capital Structure affect Profit Grow. Based on the results of the T hypothesis test,it shows that Operating Cash Flow has an effect on Profit Grow, and Capital Structure has no effect on Profit Grow.
PENGARUH CASH FLOW DAN WORKING CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar & Kimia dan Sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia 2017 - 2019) Nani Sriyani
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1803

Abstract

This study aims to examine the effect of cash flow, working capital, and cash holding on firm value in manufacturing companies in the basic & chemical industrial sector and various industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This research uses purposive sampling method in determining the research sample. The population in this study was 116 companies, with the sample used in this study as many as 33 manufacturing companies in the basic & chemical industry sector and various industrial sectors listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The statistical method used in this research is using panel data regression analysis. The results of this study using the eviews 9 application show that simultaneously cash flow and working capital have a significant effect on firm value. Partially, working capital has a significant effect on firm value and while cash flow have no effect on firm value. Keywords: Cash Flow; Working Capital; Firm Value
PENGARUH ARUS KAS OPERASI DAN STRUKTUR MODAL TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Subsektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021 Nani Sriyani; Wizanasari Wizanasari; Dini Fitrianti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine how the influence of Operating Cash Flow and Capital Structure on Profit Grow. This type of research uses associative quantitative, the object of research is banking sub sector companies listed on the Indonesia Stock Exchange in 2018- 2021, using purposive sampling method in collecting data. sample data and the type of data used is secondary data. The totalpopulation in this study were 44 companies and the total sample used in this studywas 40 of 10 companies for a period of 4 years. Analysis of the data used in this study using panel data regression using the Eviews 12 Software. The results of this study indicate that simultaneously the variables Operating Cash Flow and Capital Structure affect Profit Grow. Based on the results of the T hypothesis test,it shows that Operating Cash Flow has an effect on Profit Grow, and Capital Structure has no effect on Profit Grow.
PENGARUH ARUS KAS DAN INFLASI TERHADAP LAPORAN PERUBAHAN MODAL (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia, Periode 2017-2021). Wizanasari Wizanasari; Dini Fitrianti; Nani Sriyani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of cash flow and inflation on the statement of changes in capital. This type of research uses associative quantitative, the object of research is food and beverage companies registered with Bursa Efek Indonesia in 2017-2021, using a purposive sampling method in collecting sample data and the type of data used is secondary data. The total number of samples used in this study were 130 out of 26 food and beverage companies registered with the Indonesian Stock Exchange. Data analysis used in this study used panel data regression using the Eviews 12 test tool. The results of this study indicate that together the variables of cash flow and inflation have no effect on reports of changes in capital. Based on the results of the T hypothesis test, it shows cash flow has no effect on reports of changes in capital, and inflation has no effect on reports of changes in capital.
Pengaruh Kepemilikan Institusional, Tingkat Utang, dan Karakteristik Perusahaan terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bei Tahun 2017-2021) Aditya Alfredo Situmorang; Nani Sriyani
Tamilis Synex: Multidimensional Collaboration Vol. 2 No. 03 (2024): Tamilis Synex: Multidimensional Collaboration
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/tls.v2i03.361

Abstract

This research aims to determine the influence of institutional ownership, level of debt and company characteristics on tax management (empirical study of property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period) both partially and simultaneously. This type of research is quantitative. The samples in this research were obtained using purposive sampling techniques, resulting in 9 samples obtained for the 2017-2021 research period. The data used in this research was obtained from financial reports. The tests used in this research are descriptive statistical tests, selection of panel data regression estimation models, classical assumption tests, and hypothesis tests. Data were analyzed using the Eviews 9 tool. The results of this research are that based on a simultaneous test of Institutional Ownership, the level of Debt and Company Characteristics influence Tax Management. Partially, Debt Levels have no effect on Tax Management. Institutional Ownership and Company Characteristics influence Tax Management.