1,720,958 research outputs found
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABLE INTERVENING (PADA PERUSAHAAN TAMBANG PT. ADARO ENERGY PERIODE 2015 – 2019)
Get PDFOptimalisasi nilai perusahaan dapat dicapai melalui fungsi manajemen, dalam hal ini manajer harus dapat meningkatkan kemakmuran para pemegang saham yang merupakan tujuan perusahaan. Nilai perusahaan merupakan persepsi investor terhadap perusahaan, yang sering dikaitkan dengan harga saham. Riset ini memiliki tujuan untuk melihat pengaruh profitabilitas pada nilai perusahaan dengan menambahkan penggunaan variabel intervening yaitu struktur modal. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan menggunakan alat bantu aplikasi Lisrel (Linear Structural Relationships). Periode penelitian sebanyak 5 tahun yaitu pada tahun 2015 – 2019. Setelah dilakukan analisis data maka ditemukan hasil bahwa nilai perusahaan dipengaruhi oleh profitabilitas dengan arah hubungan yang positif. Serta struktur modal tidak mampu memoderasi hubungan profitabilitas pada nilai perusahaan.Kata Kunci: nilai perusahaan, profitabilitas, struktur moda
PENGARUH DEBT RATIO TERHADAP LIKUIDITAS (Studi pada PT Tambang Bukit Asam, Tbk Periode 2010 - 2017)
Get PDFThe purpose of this study is to determine the development of liquidity which is proxied by the Current Ratio and Debt Ratio which is proxied by the Debt to Equity Ratio at PT. Bukit Asam Tbk. The writing method used is the quantitative writing method, meaning research that describes or tells and describes how the results of the calculation of the company's financial data in the form of financial statements. The object of the research is PT. Bukit Asam Mine, Tbk. The primary data used is the Financial Report in the form of a balance sheet and income statement for the 2010-2017 period. The data analysis method uses classical assumption test analysis, multiple correlations, multiple regression, coefficient of determination, and hypothesis testing. The results of the Debt to Equity Ratio research have a regression coefficient of -7.011 and a significant level of 0.004. This means that H1 is accepted so that it can be said that the Debt to Equity Ratio has a negative and significant effect on liquidity which is proxied by the Current Ratio. Based on the results of the study, the F value was 0.2047 or 20.47% with a significance level of 0.004. Because the significance level is less than 0.05, it can be said that the H1 hypothesis is accepted, namely, debt to equity has a negative and significant effect on the current ratio. Kata Kunci: CR dan DE
PENGARUH PROFITABILITAS TERHADAP STRUKTUR MODAL PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 – 2017
Get PDFAbstrak: Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas yang diukur dengan return on equity (ROE), dan return on assets (ROA) terhadap struktur modal (DER). Penelitian menggunakan pendekatan kuantitatif dengan desain kausalitas. Penelitian dilakukan pada perusahaan pertambangan sub sector batubara yang terdaftar di Bursa Efek Indonesia periode 2012 – 2017. Pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh 22 sampel perusahaan. Data penelitian merupakan data sekunder yaitu laporan keuangan yang telah diaudit dan diperoleh melalui website resmi Bursa Efek Indonesia. Hipotesis diuji dengan menggunakan metode regresi data panel. Hasil analisis menemukan bahwa rasio profitabilitas yang diukur dengan ROE berpengaruh negative terhadap Struktur Modal, sedangkan ROA memiliki pengaruh positif terhadap Struktur Modal. Kata kunci: profitabilitas, struktur moda
PENGARUH DER DAN ROA TERHADAP ROE PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 – 2017
Get PDFThis study aims to analyze the effect of the level of debt as measured by the debt to equity ratio (DER)and return on assets (ROA) on return on equity (ROE). The research uses a quantitative approach to thedesign of causality. The study conducted on coal mining sub-sector companies listed on the Indonesia StockExchange for the period 2012 - 2017. The sample selection uses a purposive sampling method to obtain 22company samples. The research data is secondary data, namely audited financial statements and receivedthrough the official website of the Indonesia Stock Exchange. The hypothesis tested using the panel dataregression method. The analysis found that the leverage ratio measured by DER and profitability measuredby return on assets (ROA) harmed ROE, while ROA had a positive impact on ROE.Keywords: return on equity, leverage, debt to equity ratio, return on assets ratio
IMPACT OF DERIVATIVES AND STRUCTURED PRODUCTS ON RISK AND PROFITABILITY IN INDONESIA BANKING COMPANIES
Get PDFIn this study, the primary purpose is to know the impact of derivatives and structure products on the risk and profitability of banking companies listed for the data period from 2017 to 2022 using logistic regression analysis techniques. The factors examined in this study are ROA (return on assets), the logarithm of the fair value of the bank's financial derivatives-structure products, the logarithm of bank product structure, the natural logarithm of the bank's total assets, non-performing loans, Loan Deposit Ratio, the debt -asset ratios, and the debt-equity ratio.The impact of using derivatives and structure products in this study will be measured in 2 regression equations. The research results on the first equation, the debt ratio, loan-to-deposit ratio, and derivatives-structure products, positively correlate with profitability proxied by return on assets (ROA). For total assets negatively correlated with profitability (ROA). In terms of profitability, conventional banks' use of financial derivatives-structure products positively affects profitability. For the second equation, profitability, debt to assets, loans to deposits, and derivatives-structure products are positively correlated. In contrast, debt to equity and total assets are negatively correlated with the level of risk proxied by non-performing loans. The results show that risk prevention, financial derivatives, and structure products can help hedge risks for conventional banks in Indonesia.
IMPACT OF DERIVATIVES AND STRUCTURED PRODUCTS ON RISK AND PROFITABILITY IN INDONESIA BANKING COMPANIES
Get PDFABSTRACTIn this study, the primary purpose is to know the impact of derivatives and structure products on the risk and profitability of banking companies listed for the data period from 2017 to 2022 using logistic regression analysis techniques. The factors examined in this study are ROA (return on assets), the logarithm of the fair value of the bank's financial derivatives-structure products, the logarithm of bank product structure, the natural logarithm of the bank's total assets, non-performing loans, Loan Deposit Ratio, the debt -asset ratios, and the debt-equity ratio.The impact of using derivatives and structure products in this study will be measured in 2 regression equations. The research results on the first equation, the debt ratio, loan-to-deposit ratio, and derivatives-structure products, positively correlate with profitability proxied by return on assets (ROA). For total assets negatively correlated with profitability (ROA). In terms of profitability, conventional banks' use of financial derivatives-structure products positively affects profitability. For the second equation, profitability, debt to assets, loans to deposits, and derivatives-structure products are positively correlated. In contrast, debt to equity and total assets are negatively correlated with the level of risk proxied by non-performing loans. The results show that risk prevention, financial derivatives, and structure products can help hedge risks for conventional banks in Indonesia. Keywords: banks, derivatives, structured product, risk, profitabilit
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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