营运资本比率对印尼制造业企业盈利能力的影响

Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019) Pub Date : 2020-05-23 DOI:10.2991/aebmr.k.200520.079

R. Putri, Nusaiba Mirza, Wan Muhammad Atif, I. Andriana

{"title":"营运资本比率对印尼制造业企业盈利能力的影响","authors":"R. Putri, Nusaiba Mirza, Wan Muhammad Atif, I. Andriana","doi":"10.2991/aebmr.k.200520.079","DOIUrl":null,"url":null,"abstract":"This study aims to determine the influence of work capital ratio on the level of manufacturing company profitability in Indonesia basic and chemical industry subsector for the period of 2012 2017. The type of this research was quantitative with the sampling technique used is Purposive Sampling technique while for data collection in this study carried out with documentaries sourced from financial report data reported on the Indonesia Stock Exchange. Data analysis techniques used multiple linear regression. The data analysis instrument in this study was used classic assumptions quality and hypothesis in this case using partial t test and f test simultaneous. The results of the tests conducted partially showed that CR, DAR and DER had a negative and significant effect on ROA. Whereas in the second dependent variable CR and DER which had a positive and significantly influence ROE, and, DER d had a negative and significant effect on","PeriodicalId":297113,"journal":{"name":"Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)","volume":"62 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Effect of Working Capital Ratio on Profitability of Manufacturing Companies in Indonesia\",\"authors\":\"R. Putri, Nusaiba Mirza, Wan Muhammad Atif, I. Andriana\",\"doi\":\"10.2991/aebmr.k.200520.079\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the influence of work capital ratio on the level of manufacturing company profitability in Indonesia basic and chemical industry subsector for the period of 2012 2017. The type of this research was quantitative with the sampling technique used is Purposive Sampling technique while for data collection in this study carried out with documentaries sourced from financial report data reported on the Indonesia Stock Exchange. Data analysis techniques used multiple linear regression. The data analysis instrument in this study was used classic assumptions quality and hypothesis in this case using partial t test and f test simultaneous. The results of the tests conducted partially showed that CR, DAR and DER had a negative and significant effect on ROA. Whereas in the second dependent variable CR and DER which had a positive and significantly influence ROE, and, DER d had a negative and significant effect on\",\"PeriodicalId\":297113,\"journal\":{\"name\":\"Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)\",\"volume\":\"62 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-05-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2991/aebmr.k.200520.079\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2991/aebmr.k.200520.079","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

本研究旨在确定2012 - 2017年期间印度尼西亚基础和化学工业子部门的营运资本比率对制造公司盈利水平的影响。本研究的类型是定量的，使用的抽样技术是有目的的抽样技术，而在本研究中，数据收集的纪录片来自印度尼西亚证券交易所报告的财务报告数据。数据分析技术采用多元线性回归。本研究的数据分析工具采用经典假设质量和假设，本研究同时采用偏t检验和f检验。部分试验结果表明，CR、DAR和DER对ROA有显著负向影响。而在第二因变量中，CR和DER对ROE有正向显著影响，DER对ROE有负向显著影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The Effect of Working Capital Ratio on Profitability of Manufacturing Companies in Indonesia

This study aims to determine the influence of work capital ratio on the level of manufacturing company profitability in Indonesia basic and chemical industry subsector for the period of 2012 2017. The type of this research was quantitative with the sampling technique used is Purposive Sampling technique while for data collection in this study carried out with documentaries sourced from financial report data reported on the Indonesia Stock Exchange. Data analysis techniques used multiple linear regression. The data analysis instrument in this study was used classic assumptions quality and hypothesis in this case using partial t test and f test simultaneous. The results of the tests conducted partially showed that CR, DAR and DER had a negative and significant effect on ROA. Whereas in the second dependent variable CR and DER which had a positive and significantly influence ROE, and, DER d had a negative and significant effect on

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Proceedings of the 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019)

自引率

0.00%

发文量