Jurnal Studi Akuntansi & Keuangan
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Determinan dan konsekuensi modal kerja: Sebuah meta analisis
Full text linkPurposes: The purpose of this study is to present a systematic framework in order to understand how determinants and consequences of working capital. Methods : The research presented in this paper is using a meta - analysis method to observe the factors and consequences of working capital based on 13 samples of articles journal obtained from Google Scholar. Findings: The findings of this study indicate that the factors of working capital, including cash turnover, inventory turnover, receivable turnover, sales volume and the nature or type of company all have a positive and significant effect on working capital. This research also informs that working capital has a positive and significant effect on investment return (dividend), cost minimization and fund flow monitoring. Keywords: Working capital, Working capital determinants, Working capital consequences, Meta analysis Purposes: The purpose of this study is to present a systematic framework in order to understand how determinants and consequences of working capital.
Methods : The research presented in this paper is using a meta - analysis method to observe the factors and consequences of working capital based on 13 samples of articles journal obtained from Google Scholar.
Findings: The findings of this study indicate that the factors of working capital, including cash turnover, inventory turnover, receivable turnover, sales volume and the nature or type of company all have a positive and significant effect on working capital. This research also informs that working capital has a positive and significant effect on investment return (dividend), cost minimization and fund flow monitoring.
Keywords: Working capital, Working capital determinants, Working capital consequences, Meta analysis
 
Faktor-faktor yang mempengaruhi price to book value
Full text linkPurposes : This study aims to examine the effect of return on equity, debt to equity ratio, and earnings per share on price to book value. The test is partial and simultaneous. Methods : Sampling technique in this research is purposive sampling. In this way, the number of samples is 8 retail companies listed on the Indonesia Stock Exchange (IDX) during the period 2012-2016. A multiple linear regression technique is used to analyze research data. Findings : An important conclusion from the results of this study indicates that partially, the effect of return on equity on price to book value ratio is significant, but debt to equity ratio and earnings per share are not significant effect on price to book value ratio. However, simultaneously there is a significant effect of return on equity, debt to equity ratio and earnings per share on price to book value ratio. Keywords : Return on equity, Debt to equity ratio, Earning per share, Price to book value ratio.Purposes : This study aims to examine the effect of return on equity, debt to equity ratio, and earnings per share on price to book value. The test is partial and simultaneous. Methods : Sampling technique in this research is purposive sampling. In this way, the number of samples is 8 retail companies listed on the Indonesia Stock Exchange (IDX) during the period 2012-2016. A multiple linear regression technique is used to analyze research data. Findings : An important conclusion from the results of this study indicates that partially, the effect of return on equity on price to book value ratio is significant, but debt to equity ratio and earnings per share are not significant effect on price to book value ratio. However, simultaneously there is a significant effect of return on equity, debt to equity ratio and earnings per share on price to book value ratio. Keywords : Return on equity, Debt to equity ratio, Earning per share, Price to book value ratio.