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Journal articles on the topic 'Linear Assets'

Author: Grafiati
Published: 4 June 2021
Last updated: 13 February 2022

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1

Kasaï, Ndahiriwe, and Ruthira Naraidoo. "Financial assets, linear and nonlinear policy rules." Journal of Economic Studies 39, no. 2 (May 11, 2012): 161–77. http://dx.doi.org/10.1108/01443581211222644.

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2

Seneviratne, Dammika, Lorenzo Ciani, Marcantonio Catelani, and Diego Galar. "Smart maintenance and inspection of linear assets: An Industry 4.0 approach." ACTA IMEKO 7, no. 1 (April 1, 2018): 50. http://dx.doi.org/10.21014/acta_imeko.v7i1.519.

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<p class="Abstract">Linear assets have linear properties, for instance, similar underlying geometry and characteristics, over a distance. They show specific patterns of continuous inherent deteriorations and failures. Therefore, remedial inspection and maintenance actions will be similar along the length of a linear asset, but because as the asset is distributed over a large area, the execution costs are greater.</p><p class="Abstract">Autonomous robots, for instance, unmanned aerial vehicles, pipe inspection gauges, and remotely operated vehicles, are used in different industrial settings in an ad-hoc manner for inspection and maintenance. Autonomous robots can be programmed for repetitive and specific tasks; this is useful for the inspection and maintenance of linear assets.</p>This paper reviews the challenges of maintaining the linear assets, focusing on inspections. It also provides a conceptual framework for the use of autonomous inspection and maintenance practices for linear assets to reduce maintenance costs, human involvement, etc., whilst improving the availability of linear assets by effective use of autonomous robots and data from different sources.
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Muckleroy, G., D. Stewart, and M. L. Pickering. "Managing Priorities: CRW's Program for Owning Linear Assets." Proceedings of the Water Environment Federation 2016, no. 7 (January 1, 2016): 3699–724. http://dx.doi.org/10.2175/193864716819714591.

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4

Adams, Philip D. "The extended linear expenditure system with financial assets." Economics Letters 31, no. 2 (December 1989): 179–82. http://dx.doi.org/10.1016/0165-1765(89)90195-x.

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5

Kaddoura, Khalid, and Tarek Zayed. "Erosion Void Condition Prediction Models for Buried Linear Assets." Journal of Pipeline Systems Engineering and Practice 10, no. 1 (February 2019): 04018029. http://dx.doi.org/10.1061/(asce)ps.1949-1204.0000357.

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Karimian, Farzad, Khalid Kaddoura, Tarek Zayed, Alaa Hawari, and Osama Moselhi. "Prediction of Breaks in Municipal Drinking Water Linear Assets." Journal of Pipeline Systems Engineering and Practice 12, no. 1 (February 2021): 04020060. http://dx.doi.org/10.1061/(asce)ps.1949-1204.0000511.

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7

Stenström, Christer, and Aditya Parida. "Measuring performance of linear assets considering their spatial extension." Journal of Quality in Maintenance Engineering 20, no. 3 (August 5, 2014): 276–89. http://dx.doi.org/10.1108/jqme-05-2014-0031.

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8

Shahfira, Dwi, and Nanu Hasanuh. "The Influence of Company Size and Debt to Asset Ratio on Return On Assets." Moneter - Jurnal Akuntansi dan Keuangan 8, no. 1 (April 1, 2021): 9–13. http://dx.doi.org/10.31294/moneter.v8i1.8807.

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This research purposed to identify the effect of Company Size (SIZE) and Debt to Asset Ratio (DAR) on Return On Asset (ROA). The dependent variable was Return On Assets (ROA) and the independent variable was Company Size (SIZE) and Debt to Asset Ratio (DAR). Data were obtained from the financial statement of 12 manufacturing companies in sub-sector of automotive registered on Indonesia Stock Exchange in the period 2014-2018. The study used Multiple Linear Regression Test as the data analysis method. The results show that Company Size partially had a significant positive effect on Return On Assets (ROA). Also, Debt to Asset Ratio (DAR) partially had a significant negative effect on Return On Assets (ROA). Simultaneously, Company Size (SIZE) and Debt to Asset Ratio (DAR) had effect on Return On Assets (ROA). So, the company should keep the stability of the company size and expect to perform debt management properly to optimize increasing the level of Return On Assets (ROA) and remain stable.
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Righi, Marcelo Brutti, and Paulo Sergio Ceretta. "Estimating non-linear serial and cross-interdependence between financial assets." Journal of Banking & Finance 37, no. 3 (March 2013): 837–46. http://dx.doi.org/10.1016/j.jbankfin.2012.10.016.

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10

CHEN, CHING-LUNG, and CHEI-WEI WU. "DIAGNOSING ASSETS IMPAIRMENT BY USING RANDOM FORESTS MODEL." International Journal of Information Technology & Decision Making 11, no. 01 (January 2012): 77–102. http://dx.doi.org/10.1142/s0219622012500046.

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This study develops a diagnosing model to examine the outcomes of assets write-off in enriching the literatures of assets impairment. Prior studies employed the Logit, linear and Tobit regression models to classify the determination of assets impairment and to diagnose the magnitude of the impairment, respectively. However, the drivers of assets write-off are somewhat complicated explicitly or implicitly, these models are unlikely to provide fairly satisfactory results. To improve the diagnosis, the Random Forests model is used for the classification determining and the magnitude diagnosing of assets impairment in this study. The result reveals that the Random Forests model outperforms the Logit and linear regression models in each case with variables selected by individual wrapping approach. This study also demonstrates diagnostic checks for both models with similar selected variables. The results are robust to these various specifications.
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11

Tah, Kenneth A., and Oscar Martinez. "The effects of securitized asset portfolio specialization on bank holding company’s return, and risk." Studies in Economics and Finance 33, no. 4 (October 3, 2016): 679–87. http://dx.doi.org/10.1108/sef-11-2015-0267.

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Purpose The purpose of this paper is to examine the effect of specialization of the securitized assets portfolio on banks’ performance and securitization risk. In doing so, the paper addresses two important issues. First, whether the efficient risk–return trade-off for securitized asset portfolios is consistent with the principles of diversification. Second, whether the relationship between bank-level returns and securitized assets portfolio specialization is non-linear in securitization risk. Design/methodology/approach This paper used the fixed-effects panel regression model on US bank holding company data for the period 2001:Q2 to 2014:Q1. Findings The results show that securitized assets portfolio specialization increases returns and also reduces securitization default risk; banks’ return and securitized assets specialization are dependent in a non-linear manner on banks’ securitization risk. Additionally, it was also found that lower bank performance leads to higher securitization risk. Originality/value This paper is of value by demonstrating that diversification (specialization) of securitized assets portfolio would achieve better bank performance in low-risk (high-risk) scenarios.
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12

Boloș, Marcel-Ioan, Ioana-Alexandra Bradea, and Camelia Delcea. "Linear Programming and Fuzzy Optimization to Substantiate Investment Decisions in Tangible Assets." Entropy 22, no. 1 (January 19, 2020): 121. http://dx.doi.org/10.3390/e22010121.

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This paper studies the problem of tangible assets acquisition within the company by proposing a new hybrid model that uses linear programming and fuzzy numbers. Regarding linear programming, two methods were implemented in the model, namely: the graphical method and the primal simplex algorithm. This hybrid model is proposed for solving investment decision problems, based on decision variables, objective function coefficients, and a matrix of constraints, all of them presented in the form of triangular fuzzy numbers. Solving the primal simplex algorithm using fuzzy numbers and coefficients, allowed the results of the linear programming problem to also be in the form of fuzzy variables. The fuzzy variables compared to the crisp variables allow the determination of optimal intervals for which the objective function has values depending on the fuzzy variables. The major advantage of this model is that the results are presented as value ranges that intervene in the decision-making process. Thus, the company’s decision makers can select any of the result values as they satisfy two basic requirements namely: minimizing/maximizing the objective function and satisfying the basic requirements regarding the constraints resulting from the company’s activity. The paper is accompanied by a practical example.
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Damayanti, Frenita Damayanti, Lardin Korawijayanti Korawijayanti, and Tutik Dwi Karyanti. "ANALISIS KEMAMPUAN CURRENT RATIO, RETURN ON TOTAL ASSETS, DEBT TO TOTAL ASSETS, TOTAL ASSETS TURNOVER, DAN PRICE EARNING RATIO DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2017." Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) 3, no. 1 (September 14, 2020): 24. http://dx.doi.org/10.32497/akunbisnis.v3i1.1967.

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<p><em>This study aims to examine the effect of current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio in predicting profit growth both simultaneously and partially. The sample in this study were 55 manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017.The collected data will be processed and then analyzed using multiple linear regression. The test is carried out using the help of the SPSS for Windows program.</em><br /><em>The results of the analysis show that the current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio simultaneously influence in predicting earnings growth. Partially, only return on total assets and total assets turnover has a significant effect on predicting earnings growth. The value of adjusted R square is 7,7%. This means that 7,7% of profit growth can be explained by independent variable (current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio). While the remaining (92,3%) is explained by other variables or other causes.</em></p>
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14

Nkeki, Charles I. "Optimal investment risks management strategies of an economy in a financial crisis." International Journal of Financial Engineering 05, no. 01 (March 2018): 1850003. http://dx.doi.org/10.1142/s2424786318500032.

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In this paper, we consider a strategic management of investment risks of an economy that faces financial crisis. The assets consider are multiple stocks and multiple fixed assets. Asset of the economy is a linear combination of portfolio weights and the expected stock returns plus a linear combination of the price of fixed and quantities of assets. Also, the debt profile, consumption and income growth of the economy are studied. The resulting optimization problem was solved by the method of Lagrangian multiplier. The aims of this paper are to determine the (i) mean–variance investment portfolio of the economy, (ii) optimal investment of the economy, (ii) optimal debt ratio of the economy, (iii) efficient frontier for the economy (iv) global minimum risks in the investment portfolio. Empirical results using real data collected from Nigerian Stock Exchange are considered.
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15

Pasando, Viona, Jubi Jubi, Ady Inrawan, and Astuti Astuti. "PENGARUH DEBT TO ASSETS RATIO, TOTAL ASSETS TURN OVER DAN RETURN ON ASSETS TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA." FINANCIAL: JURNAL AKUNTANSI 4, no. 2 (September 2, 2019): 51–61. http://dx.doi.org/10.37403/financial.v4i2.81.

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AbstrakTujuan dari penelitian ini adalah untuk mengetahui gambaran debt to assets Ratio, total assets turn over, return on assets dan price to book value serta pengaruh debt to assets Ratio, total assets turn over dan return on assets terhadap price to book value secara simultan maupun parsial pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Sampel penelitian adalah Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia. Pengumpulan data digunakan metode dokumentasi. Teknik analisis yang digunakan adalah uji asumsi klasik, regresi linier berganda, koefisien korelasi, koefisien determinasi dan uji hipotesis.Hasil penelitian dapat disimpulkan sebagai berikut: 1. Nilai rata-rata Debt to Assets Ratio, Total Assets Turn Over, Return On Assets dan Price to Book Value mengalami fluktuasi dan cenderung menurun. 2. Hasil regresi linear berganda diperoleh debt to assets ratio, total assets turn over dan return on assets berpengaruh positif terhadap price to book value. 3. Hasil uji koefisien korelasi dan determinasi terdapat hubungan yang sangat kuat antara variabel independen debt to assets ratio, total assets turn over dan return on assets dengan variabel dependen price to book value, dan sisanya dipengaruhi oleh faktor lain seperti DER, perputaran persediaan, ROE dan faktor lainnya. 4. Hasil pengujian hipotesis secara simultan dapat disimpulkan bahwa debt to assets ratio, total assets turn over dan return on assets berpengaruh signifikan terhadap price to book value pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017.Hasil penelitian ini menyarankan sebaiknya perusahaan untuk mengurangi jumlah utang dengan meningkatkan tambahan modal, meningkatkan penjualan dan meningkatkan kinerja keuangan. Kata Kunci: Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), Return On Assets (ROA) dan Price to Book Value (PBV) AbstractThe purpose of this research are to know the description of debt to assets ratio, total assets turn over, return on assets and price to book value and to know the influence of debt to assets ratio, total assets turn over and return on assets to price to book value in Automotive and Components Sub-Sector Companies Listed on the Indonesia Stock Exchange as a simultaneously or partially. This research was done by using descriptive qualitative and descriptive quantitative analysis. Sample of research is the Automotive and Components Sub-Sector Companies Listed on the Indonesia Stock Exchange. Data collection is done by documentation method. The analysis technique used are classical assumption test, multiple linear analysis, correlation coefficient, determination coefficient and hypothesis testing.The results can be summarized as follows: 1. Average Debt to Assets Ratio, Total Assets Turn Over, Return On Assets and Price to Book Value fluctuates and tends to decrease. 2. The results of multiple linear regression is debt to assets ratio, total assets turn over and return on assets have a positive influence on price to book value. 3. The results of testing the correlation and determination coefficients have a very strong correlation between the independent variables of debt to assets ratio, total assets turn over and return on assets with the dependent variables price to book value, and rest is influenced by other factors such as DER, inventory turnover, ROE and other factors. 4. The results of hypothesis test on simultaneous can be conclucled that debt to assets ratio, total assets turn over and return on assets have significant incluence on price to book value in Automotive and Components Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2013-2017.The results of this research suggest that companies should reduce the amount of debt by increasing additional capital, increasing sales and improving financial performance. Keywords: Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), Return On Assets (ROA) and Price to Book Value (PBV)
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Febrianti, Cindy, and Sri Suartini. "Pengaruh Current Ratio (CR) Dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA)." Journal of Economic, Bussines and Accounting (COSTING) 4, no. 2 (February 26, 2021): 492–97. http://dx.doi.org/10.31539/costing.v4i2.1661.

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One way to look at a company's financial health is by using financial ratios. This study aims to determine and analyze the effect of Current Ratio (CR), Dept to Asset Ratio (DAR) on Return On Assets (ROA). The research population used is all plastic and packaging companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The research sample consisted of 9 companies selected using purposive sampling method from 14 companies obtained from the website of the Indonesia Stock Exchange (BEI) and the sites of the sample companies. The hypothesis testing method used is multiple linear regression analysis. The results showed that Current Ratio (CR) has an effect on Return On Assets (ROA). And Dept to Asset Ratio (DAR) has no effect on Return On Assets (ROA). Keywords: Current Ratio, Debt to Assets Ratio, Asset Returns
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17

Yahya, Adibah, and Saepul Hidayat. "The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies." Journal of Accounting Auditing and Business 3, no. 1 (January 22, 2020): 62. http://dx.doi.org/10.24198/jaab.v3i1.24959.

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The purpose of this study is to determine the effect of the variable Current Ratio, Total Debt to Total Assets, Total Assets Turnover, Return on Assets, on earnings persistence. This study used secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange from 2014-2018. The sample selection used a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis used the classic assumption test, multiple linear regression, T-test, F-test, and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return on Assets (ROA) significantly affect earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Asset variables and Total Assets Turnover (TATO) has no significant effect on earnings persistence. Results of the simultaneous test, financial ratios consisting of CR, TDTA, TATO, and ROA had no significant effect on earnings persistence. R Square value of 0.076 can be interpreted that CR, TDTA, TATO, and ROA of 7.6% while the remaining 82.4% is influenced by other variables not examined
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Ajibroto, Kunto, Nur Azizah, and Hendriady De Keizer. "Pengaruh Perputaran Aktiva Tetap Terhadap Return On Assets Pada PT. BPRS HIK Parahyangan Bandung." JPS (Jurnal Perbankan Syariah) 2, no. 1 (April 9, 2021): 84–94. http://dx.doi.org/10.46367/jps.v2i1.291.

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The level of efficiency of a company in utilizing fixed assets can be measured by calculating the turnover of fixed assets to measure the level of profit generated in relation to its fixed assets by calculating the profitability ratio, proxied by return on assets. This study aims to determine the effect of fixed asset turnover on return on assets at PT. BPRS HIK Parahyangan Bandung. The research method used is descriptive with quantitative data types. While the type of research is explanatory level research that explains the position of the variables studied and the relationship between one variable and another. Data collection techniques using documentation, interviews and literature study. The data analysis technique used simple linear regression analysis. The results obtained show that there is no influence between the turnover of fixed assets on the return on assets at PT. BPRS HIK Parahyangan Bandung.
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Guasoni, Paolo, and Eberhard Mayerhofer. "Technical Note—Options Portfolio Selection." Operations Research 68, no. 3 (May 2020): 733–40. http://dx.doi.org/10.1287/opre.2019.1925.

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We develop a new method to optimize portfolios of options in a market where European calls and puts are available with many exercise prices for each of several potentially correlated underlying assets. We identify the combination of asset-specific option payoffs that maximizes the Sharpe ratio of the overall portfolio: such payoffs form the unique solution to a system of integral equations, which reduces to a linear matrix equation under discrete representations of the underlying probabilities. Even when risk-neutral volatilities are all higher than physical volatilities, it can be optimal to sell options on some assets while buying options on other assets, for which the positive hedging demand outweighs negative demand stemming from asset-specific returns.
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Nursalim, Jusmin,. "Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah dan Bangunan) Pemerintah Kabupaten Sorong." EQUILIBRIUM : Jurnal Ilmiah Ekonomi dan Pembelajarannya 6, no. 2 (July 30, 2018): 139. http://dx.doi.org/10.25273/equilibrium.v6i2.2933.

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This research aims to analyze the impact of asset management towards optimality of<br />fixed assets (land and buildings) in the Local Government in Kabupaten Sorong. By using<br />purposive sampling method the number of research samples was takenas much as 48<br />respondents. The variables used are assets inventory, audit legal of assets assessment, as<br />well as supervision and asset control. Based on the analysis result using Multiple Linear<br />Regression test indicated that the asset inventory individually are proven have positive and<br />significant influence toward optimality of fixed assets (land and buildings) that means<br />consistent with the hypothesis, individually the legal audit of assets are not proved have<br />positive and significant influence to optimization of fixed assets (land and buildings) that<br />means not consistent with the hypothesis, an individual assessment of the assets are<br />indicated are proved has positive influence to optimality of fixed assets (land and buildings)<br />that means consistent with the hypothesis, the supervision and asset control is proved have<br />positive and significant influence to optimization of fixed assets (land and buildings) that<br />means consistent with the hypothesis. While the analysis results together /simultaneously<br />indicated that all four variables, namely the asset inventory, audit legal of assets, assets<br />assessment as well as supervision and assets control are proved to have significant and<br />positive influence to optimality of fixed assets (land and buildings) this is proved by the value<br />of F count &gt; F-table.
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21

Peng, Chi-Lu, Wen-Kuei Chen, and An-Pin Wei. "Teaching CAPM for a Pre-Finance Graduate Program at the STEM Undergraduate Level: Linear Algebra Perspective." Mathematics 9, no. 14 (July 15, 2021): 1668. http://dx.doi.org/10.3390/math9141668.

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Students considering a masters in Finance Engineering or Artificial Intelligence in Finance are usually required to have an undergraduate background in science, technology, engineering, or mathematics (STEM). STEM students have a good capacity in mathematics and science, but they may not have studied financial theory. To facilitate the classroom teaching of the Capital Asset Pricing Model (CAPM) for STEM students, this paper seeks to expound on the essence of the theory starting at a two-asset framework. Adopting the concepts proposed by Merton (1972), this paper accomplishes the derivation by virtue of basic mathematical tools such as linear algebra, geometry, and statistics except for calculus. We show that the major aspects of Merton’s derivation of the CAPM for a universe of N assets may also be obtained in a two-asset world. Through the methods of this article, students will learn the in-depth theory of CAPM and its hands-on empirical tool. For example, students will realize that even if investors specify different threshold rewards, their different CAPMs will yield identical pricing for assets and portfolios.
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Iyer, Shiv, Douglas Stewart, Wayne Francisco, and James King. "Wastewater Collection and Water Distribution System Linear Assets Renewal Modeling: A Case Study." Proceedings of the Water Environment Federation 2011, no. 11 (January 1, 2011): 4631–44. http://dx.doi.org/10.2175/193864711802765615.

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23

Lin, Shih-Kuei, Ren-Her Wang, and Cheng-Der Fuh. "Risk Management for Linear and Non-Linear Assets: A Bootstrap Method with Importance Resampling to Evaluate Value-at-Risk." Asia-Pacific Financial Markets 13, no. 3 (June 27, 2007): 261–95. http://dx.doi.org/10.1007/s10690-007-9042-0.

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Upadhayay, Sugam, and Omaima Alqassimi. "Transition from Linear to Circular Economy." Westcliff International Journal of Applied Research 2, no. 2 (November 1, 2018): 62–74. http://dx.doi.org/10.47670/wuwijar201822oasu.

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The contemporary model of economical production and consumption is not sustainable; if the pattern continues, humankind will need to scramble for resources. Currently, resource extraction from the earth is 1.7 times higher than her actual capacity (Watts, 2018). This paper stresses the importance of the shift from the current linear (take, make and dispose) modality to a circular (take, make and reutilize) model to maximize the value from a product by keeping it in the loop of circularity. In pursuit of this change in model, reverse logistics, performance economy, and sharing economy all need to be integrated in order to facilitate regenerative and restorative techniques which enable reusing, recycling, remanufacturing and refurbishing of resources. Businesses need to redesign and restructure their current processes so that they can reduce the consumption of resources, thus developing a competitive edge. Incineration and dumping of resources should be the last option. The assets that are able to sense, record and communicate information are referred to as “intelligent assets” which innovates “smart solutions” to enable a circular economy (MacArthur, 2016). But this paradigm shift is not possible alone through the effort of a single entity. Involvement and commitments from individual, regional, governmental and intra-governmental levels are mandatory as it helps to create a synergist effect.
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Sari, Dian Permata, Hadi Paramu, and Elok Sri Utami. "Analisis Pengaruh Rasio Keuangan dan Ukuran Aset Pada Pertumbuhan Laba Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2010-2013." e-Journal Ekonomi Bisnis dan Akuntansi 4, no. 1 (May 17, 2017): 63. http://dx.doi.org/10.19184/ejeba.v4i1.4578.

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This article aims to analyze the influence of financial ratios and asset size on the earning growth of manufacture companies.60 manufature companies listed in the Indonesia Stock Exchange in 2010-2013 were selected as samples.using simple randomsampling method. Data analysis method used was multiple linear regression analysis. The results showed that only partiallyReturn on Assets influences the earning growth, while the current ratio, total asset turnover, debt ratio, earnings per share anda dummy variable (asset classes) do not influence on earning growth. This informs that the company's earning growth could beindicated by Return on Assets while other financial ratios and asset size could not provide a signal for company's earninggrwoth.
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Georgescu, Oana-Maria, Dimitrios Laliotis, Miha Leber, and Javier Población. "A Liquidity Shortfall Analysis Framework for the European Banking Sector." Mathematics 8, no. 5 (May 13, 2020): 787. http://dx.doi.org/10.3390/math8050787.

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This paper presents an analytical framework for the identification of vulnerabilities arising from the liquidity and funding profile of banks. It is composed of two pillars—estimation of liquidity needs and the counterbalancing capacity of the total liquid assets—that determine a liquidity surplus or shortfall and the drivers for a range of plausible scenarios. Granular bank-level data on the structure of liabilities, maturation profile, liquid assets quality composition, and asset encumbrance are used for that purpose, also taking into account associated commonality effects. A new liquidity metric is introduced—the distance to liquidity stress indicator (DLSI)—which measures the required stress factor for banks to become illiquid. The novelty of the approach (i.e., taking into account asset encumbrance to determine counterbalancing capacity) provides empirical evidence that asset encumbrance has a significant impact on a bank’s liquidity position, leading to the non-linear behavior of liquidity shortfalls, even in the case of linear stress factors.
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Chong, James, William P. Jennings, and G. Michael Phillips. "Finding The Beta For A Portfolio Isn't Obvious: An Educational Example." American Journal of Business Education (AJBE) 11, no. 1 (February 12, 2018): 15–22. http://dx.doi.org/10.19030/ajbe.v11i1.10117.

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When a portfolio is not actively managed to maintain a fixed investment percentage in each asset but rather maintains a fixed number of shares for each asset, the portfolio weights will change over time because the market returns of the different assets will not be the same. Consequently, portfolio betas computed as a linear combination of asset betas, which is the usual practice, will be different from betas computed using regression techniques on portfolio returns as is done when evaluating individual assets and mutual funds. The alternative approaches can result in quite different beta statistics and, consequently, inconsistent decisions depending on which method is used.
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Wulandari, Eka, Risal Rinofah, and Mujino Mujino. "PENGARUH INTANGIBLE ASSET , DEBT TO EQUITY RATIO , DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018." Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen 7, no. 1 (April 8, 2020): 35–45. http://dx.doi.org/10.32477/jrm.v7i1.186.

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This study aims to analyze (1) The Effect of Intangible Assets on Firm Value. (2) The Effect of Debt to Equity Ratio on Firm Value. (3) The Effect of Return on Assets on Firm Value (4) and the effect of Intangible Asset, Debt to Equity Ratio, and Return on Assets Simultaneously Against the Firm Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2014-2018. This study uses a sample of 15 companies selected based on criteria, including companies that use the rules of the sharia system and experience profits in a predetermined period. Date analysis used was purposive sampling technique using multiple linear regression tests. The results of this study are positive and significant influences on the intangible asset variable on firm value, the variable debt to equity ratio has a negative and not significant effect on firm value, return on assets has a positive and significant effect on firm value, and the last is intangible assets, debt to equity ratio and return on assset influence jointly or simultaneously on the company’s value.
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Irman, Mimelientesa, and Astri Ayu Purwati. "Analysis On The Influence Of Current Ratio, Debt to Equity Ratio and Total Asset Turnover Toward Return On Assets On The Otomotive and Component Company That Has Been Registered In Indonesia Stock Exchange Within 2011-2017." International Journal of Economics Development Research (IJEDR) 1, no. 1 (January 2, 2020): 36–44. http://dx.doi.org/10.37385/ijedr.v1i1.26.

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A good company can be seen from the level of return on assets invested, and it affects the interest of an investor to invest in. But the high or low level of profit can be influenced by the financial performance of one of the financial performance is the Current Ratio, Debt to Equity Ratio, and Total Asset Turnover. Therefore, a study was conducted to find out whether the Current Ratio, Debt to Equity Ratio, and Total Asset Turnover had an effect on Return On Assets in Automotive and Component companies listed on the Indonesia Stock Exchange for the period 2011-2017. The study population consisted of 12 companies selected by purposive sampling. Financial report data is obtained from the Indonesia Stock Exchange (IDX). The data analysis technique used is multiple linear regression analysis with SPSS 19.0 and SMART PLS 2019 application tools. The results obtained from this study are the Current Ratio which has a significant effect on Return On Assets, Debt to Equity Ratio has a not significant negative effect on Return On Assets, and Total Asset has a significant positive effect on Return On Assets.
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Virby, Shelby. "PENGARUH CURRENT RATIO (CR) DAN DEBT TO ASSETS RATIO (DAR) TERHADAP RETURN ON ASSETS (ROA) (Studi Kasus pada PT.Electronic City Tbk yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2017)." JURNAL SeMaRaK 3, no. 1 (February 24, 2020): 126. http://dx.doi.org/10.32493/smk.v3i1.4514.

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ABSTRAK Tujuan dari penelitian yankg dilakukan adalah untuk mengetahui current ratio pada PT. Electronic City, Tbk, untuk mengetahui debt to assets ratio pada PT. Electronic City, Tbk, untuk mengetahui return on assets pada PT. Electronic City, Tbk. Dan untuk mengetahui current ratio dan debt to assets ratio terhadap return on assets pada PT. Electronic City, Tbk. Objek dalam penelitian ini adalah PT. Electronic City, Tbk.yang terdaftar di Bursa Efek Indonesia (BEI). Metode yang digunakan pada penelitian ini adalah metode deskriptif dengan menggunakan pendekatan asosiatif. Data yang digunakan adalah data sekunder, yang diperoleh dari situs www.idx.co.id. Pengelolaan data diolah dengan menggunakan program software Statistical Product and Service Solution (SPSS) versi 20.0, analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linear berganda, koefisien determinasi, dan uji t serta uji f. Berdasarkan data yang diperoleh, hasil pengujian asumsi klasik bahwa data berdistribusi normal, tidak terjadi multikolinearitas, tidak terjadi heteroskedastisitas dan tidak ada autokorelasi. Hasil dari analisis regresi linear berganda yaitu Y= 32,756 – 0,026X1 – 0,291X2 + ɛ. Hasil pengujian determinasi menunjukan bahwa Current Ratio (CR) dan Debt to Assets Ratio (DAR) dapat menjelaskan Return On Assets (ROA) sebesar 40,4% sedangkan sisanya 59,6% dipengaruhi oleh variabel lain yang tidak dijelaskan didalam penelitian ini. Berdasarkan hasil uji t menunjukan bahwa secara parsial variabel Current Ratio (CR) tidak terdapat pengaruh signifikan terhadap Return On Assets (ROA) dimana Thitung < Ttabel (-2,167 < 2,306) Diperoleh signifikansi 0,067 > 0,05 Sedangkan secara parsial Debt to Assets Ratio (DAR) tidak terdapat pengaruh signifikan terhadap Return On Assets (ROA) dimana Thitung < Ttabel (-1,871 < 2,306) diperoleh signifikansi 0,103 > 0,05 Berdasarkan hasil uji F menunjukan bahwa secara simultan Current Ratio (CR) dan Debt to Assets Ratio (DAR) tidak terdapat pengaruh signifikan terhadap Return On Assets (ROA) dimana Fhitung < Ftabel (2,373 < 4,74) diperoleh signifikansi (0,163 > 0,05). Kata kunci: Current Ratio, Debt to Assets Ratio, Return On Assets
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Giovanni, Giovanni, and Setyarini Santosa. "DO INTELLECTUAL CAPITAL AND INTANGIBLE ASSETS INFLUENCE THE FIRM VALUE? (CASE STUDY IN TRADE, SERVICE, AND INVESTMENT SECTOR IN INDONESIA)." Ultima Management : Jurnal Ilmu Manajemen 12, no. 2 (December 28, 2020): 200–209. http://dx.doi.org/10.31937/manajemen.v12i2.1703.

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The objective of this research is to examine the influence of intellectual capital and intangible assets toward firm value. The use of intellectual capital and intangible assets in this research is very interesting because they represent the similar idea, the ability to generate future benefit. However, intellectual capital is not represented in the presentation of financial statement directly, while the intangible asset is presented in the financial statement. The samples are taken from the trade, service, and investment companies classification which are listed in Indonesia Stock Exchange in from 2015 until 2018. Using the purposive sampling, there are 27 companies put as data for the multiple linear regression. The result of the research shows intellectual capital has positive significant relationship toward firm value, meanwhileintangible assets have negative significant relationship toward firm value. It means the lower intangible assets, the higher firm value is. This might be happened if the company cannot utilize the intangible asset optimally.
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Oman, Roy F., Kristen Clements-Nolle, Minggen Lu, and Taylor Lensch. "An Investigation of Youth Assets and Physical Activity and BMI Using a Longitudinal Cohort Design." American Journal of Health Promotion 32, no. 8 (April 12, 2018): 1751–54. http://dx.doi.org/10.1177/0890117118769561.

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Purpose: Substantial research has demonstrated that assets (eg, family communication, school connectedness) protect youth from participation in numerous risk behaviors. However, very few studies have explored the relationship between assets and positive health behaviors. This study investigated prospective associations among assets and physical activity (PA) and body mass index (BMI). Design: Longitudinal design with 5 waves of data collected annually over a 4-year period. Setting: Community-based setting with participants recruited via door-to-door canvasing of homes located in stratified (by race and income) randomly selected census tracts and blocks. Participants: Participants were 1111 youth (baseline mean age = 14.3 years [SD = 1.6]; 53% female; 40.6% white, 28.6% Hispanic, 24.4% black, 6.4% other) and their parents. Measures: Weekly participation in PA, BMI, and 14 youth assets representing multiple levels of influence (individual, family, and community). Analysis: Generalized linear mixed models assessed associations among the assets and PA and BMI over the 5 waves of data. Results: There was a significant and graded relationship between assets and weekly participation in PA. For example, at the community-asset level, PA minutes were higher among youth with 2 assets ( P = .006), 3 assets ( P = .0006), and 4 to 5 assets ( P < .0001) compared to youth with 0 to 1 assets. No effects were found for BMI. Conclusion: Asset-based health promotion programs for youth may promote positive health behaviors and prevent participation in risk behaviors.
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Shabanova, M. R., and R. I. Shumyatsky. "INVESTMENT TAX DEDUCTION AS A SOURCE OF FIXED ASSETS MODERNIZATION FINANCING OR DEPRECIATION REPLACEMENT." Territory Development, no. 3(17) (2019): 20–25. http://dx.doi.org/10.32324/2412-8945-2019-3-20-25.

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The study conducted a comparative analysis of depreciation and investment tax deduction, calculated the economic effect of applying investment deduction, utilizing the appropriate depreciation methods (linear, non-linear) and using the bonus depreciation, identified the main advantages and disadvantages of using the investment deduction, examined depreciation standards in accordance with international financial reporting standards, conducted analysis of the application level of benefits for corporate income tax in the framework of depreciation corporate policy.
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Akbar, Adil, and Hakiman Thamrin. "ANALYSIS OF EFFECT OF CAPR, DAR, ROA AND SIZE ON TAX AVOIDANCE." Dinasti International Journal of Management Science 1, no. 5 (May 11, 2020): 706–18. http://dx.doi.org/10.31933/dijms.v1i5.285.

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This study aimed to identify the effect of the independent variable capital intensity (CAPR), return on assets (ROA), debt to asset ratio (DAR), and the size of the company (SIZE) on tax avoidance (CETR) as dependent variable. This study tested using multiple linear regression analysis with the SPSS 25 program with a causality and comparative approach using cross sectional data. The results of the study in 2015 showed that the capital intensity and debt to asset ratio does not affect on tax avoidance, while return on assets and company size have significant negative effect on tax avoidance. In 2017, showed that the capital intensity, debt to asset ratio, and company size does not affect on tax avoidance, while return on assets has a significant negative effect on tax avoidance. Hypothesis testing results indicate that the independent variables simultaneously in 2015 and 2017 affect the dependent variable.
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Karnawiredja, R. Aditya M., Lukman Hidayat, and Marwan Effendy. "Pengaruh Kinerja Keuangan Terhadap Investasi Aktiva Tetap." Jurnal Ilmiah Manajemen Kesatuan 1, no. 3 (December 24, 2013): 263–72. http://dx.doi.org/10.37641/jimkes.v1i3.275.

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The purpose of this study was to determine the effect of the company's financial performance empirically, either partially or simultaneously to the fixed asset investment. Ratio used to look at the financial performance is return on investment (ROI) and total assets turnover (TATO). The research method used in this research is descriptive method, the method of research which not only gives an overview of these phenomena, but to explain relationships, test hypotheses, make predictions and find meaning and implications of a problem is solved. The data used are secondary data and processed data the authors. This study analyzes the relationship between ROI, TATO and fixed asset investment. The statistical method used is multiple linear regression and tested significance. These results indicate that the variable ROI and TATO simultaneous significant effect on the investment of fixed assets. Tests showed that the partial and variable ROI TATO significant effect on the investment of fixed assets. Keywords: Return On Investment, Total Asset Turnover, Fixed Asset Investment
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Ariyanti, Rizka Ariyanti, Jilma Dewi A, and Muhammad Zain Zain. "PENGARUH CASH TURNOVER, INVENTORY TURNOVER, DEBT TO EQUITY DAN WORKING CAPITAL TOTAL ASSET RATIO TERHADAP RETURN ON ASSET (ROA) PADA SAUDIA TOSERBA COMAL." Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) 3, no. 1 (September 14, 2020): 17. http://dx.doi.org/10.32497/akunbisnis.v3i1.1966.

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<em>This study aims to determine the influence return on assets consists of cash turnover, inventory turnover, debt to equity and working capital to total assets ratio. This research was conducted on Arabia Comal Department Store in 2016-2018 with the object of research is the Shop Saudi Toserba in Comal uses the method of multiple linear regression analysis. Based on the results of the partial cash turnover test it has no effect significant, inventory turnover has a significant negative effect, debt to equity does not have a significant effect and working capital to total assets ratio has a significant effect on return on assets in stores Saudi Comal Department Store. Simultaneous cash turnover, inventory turnover, debt to equity and working capital to asset ratio significantly influence return on assets. The adjusted R square value is 49.10% which means that variable cash turnover, inventory turnover, and sales growth are able explained 49,10% of the causes of variations or changes which occurred on return on assets while the remaining 50.90% influenced by other variables not included in this study.</em>
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LÖHNE, ANDREAS, and BIRGIT RUDLOFF. "AN ALGORITHM FOR CALCULATING THE SET OF SUPERHEDGING PORTFOLIOS IN MARKETS WITH TRANSACTION COSTS." International Journal of Theoretical and Applied Finance 17, no. 02 (March 2014): 1450012. http://dx.doi.org/10.1142/s0219024914500125.

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We study the explicit calculation of the set of superhedging portfolios of contingent claims in a discrete-time market model for d assets with proportional transaction costs. The set of superhedging portfolios can be obtained by a recursive construction involving set operations, going backward in the event tree. We reformulate the problem as a sequence of linear vector optimization problems and solve it by adapting known algorithms. The corresponding superhedging strategy can be obtained going forward in the tree. Examples are given involving multiple correlated assets and basket options. Furthermore, we relate existing algorithms for the calculation of the scalar superhedging price to the set-valued algorithm by a recent duality theory for vector optimization problems. The main contribution of the paper is to establish the connection to linear vector optimization, which allows to solve numerically multi-asset superhedging problems under transaction costs.
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Priyanto, Aria Aji. "Faktor-Faktor yang Mempengaruhi Return On Assets (ROA)." Jurnal Ilmu Manajemen 9, no. 1 (December 30, 2019): 64. http://dx.doi.org/10.32502/jimn.v9i1.2117.

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This research aims to examine the factors which affect Return on Asset consists of Cash Turnover and Receivables Turnover at Manufacture Companies on PT. Indocement Tunggal Prakarsa,Tbk. in 2007-2017.This research is causality using quantitative approach. Variables used are three variables, those are independent variables which Cash Turnover (X1) and Receivables Turnover (X2) with dependent variables is Return On Asset (Y). The population in this research includes manufacturing companies sub-sector of cement. The sample used in this research is PT. Indocement Tunggal Prakarsa Tbk. Year 2007 until 2017. The analytical tool used is multiple linear regression.According to the research result, find: (1) Cash Turnover and Receivables Turnover simultaneously have positive and significant effects to Return On Asset on PT. Indocement Tunggal Prakarsa, Tbk. and (2) Cash Turnover and Receivables Turnover partially have positive and significant effects to Return On Asset on PT. Indocement Tunggal Prakarsa, Tbk.
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Mamcarz, Katarzyna. "Analysis of Granger casuality between gold and selected financial assets." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 64, no. 7 (2020): 74–89. http://dx.doi.org/10.15611/pn.2020.7.06.

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Gold belongs among the assets which show low or negative correlations with the markets for fundamental financial assets, and can serve as an alternative form of capital investment. Therefore, it becomes material to assess the impact of these markets on the gold market (prices), and the correlations existing between them. Investors’ decisions to allocate capital in these markets determine the kind and direction of causation between the assets in question. The aim of this article is to assess the causality between the rates of return on investments in gold and in the following assets: stocks, bonds, and real estate, represented by the corresponding market indices. The research covered the period 1997-2018. The analysis employed the VAR model to test linear Granger (non)causality and the variance decomposition. Apart from two cases of unidirectional causality, i.e. from bond returns to gold, and from gold returns to real estate, no other types of causality occurred, which except for these cases, implies that changes in gold prices did not impact on investors’ decisions of engaging capital on other analyzed markets, and vice versa.
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Lensch, Taylor, Kristen Clements-Nolle, Roy F. Oman, Minggen Lu, and Amanda Dominguez. "Prospective impact of individual, family and community youth assets on adolescent suicide ideation." Journal of Epidemiology and Community Health 73, no. 3 (November 23, 2018): 219–24. http://dx.doi.org/10.1136/jech-2017-210107.

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BackgroundStudies have found that youth assets have a protective influence on many risk behaviours. However, the relationship between youth assets and adolescent suicide ideation is poorly understood. The purpose of this study was to determine if youth assets were prospectively associated with suicide ideation.MethodsFour waves of data were collected from 1111 youth and their parents living in randomly sampled census tracts that were stratified by income and race/ethnicity using census data. Computer-assisted, in-person data collection methods were used to measure assets at the individual (6 assets), family (4 assets) and community (6 assets) levels. Generalised linear mixed models were used to prospectively assess the relationship between the number of individual-level, family-level and community-level assets and suicide ideation, while controlling for known confounders.ResultsAbout half of the sample was female (53%). Participants were racially/ethnically diverse (white (41%), Hispanic (29%) and black (24%)). Eleven of the 16 assets were associated with reduced odds of suicide ideation. In addition, there was a graded relationship between the number of assets at each level (individual, family and community) and the odds of suicide ideation. For example, compared with youth with 0–2 family assets, those with 3 (OR 0.61; 95% CI 0.42 to 0.90) or 4 (OR 0.32; 95% CI 0.21 to 0.51) family assets had lower odds of suicide ideation.ConclusionsThis prospective analysis showed a protective relationship between youth assets and suicide ideation, with the greatest protection among youth with the most assets. Interventions designed to build youth assets may be a useful strategy for reducing adolescent suicide ideation.
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Khusnul Armyta, Zulfa, Suhendro, and Yuli Chomsatu Samrotun. "Faktor-Faktor yang Mempengaruhi Return On Assets." JRB-Jurnal Riset Bisnis 3, no. 2 (April 23, 2020): 124–30. http://dx.doi.org/10.35592/jrb.v3i2.1220.

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The main purpose of the establishment of a company is to obtain profit. In an effort to achieve these objectives, it is necessary to have a good management of financial performance so that it can achieve optimal profits. A company can be said to be able to manage financial performance well if the company is able to maintain economic conditions in any situation from its ability to meet financial obligations, is able to use its assets to make a profit, and can develop its business. In this study to measure the level of development of companies in the consumer goods industry sector using profitability ratios. One measure of profitability ratios is ROA (Return on Assets) in a company. This study aims to examine the Current Ratio, Total Asset Turn Over, Company Size and Sales Growth on Return on Assets in the consumer goods industry sector in the period 2013-2018. Sampling using purposive sampling and obtained 144 observation samples from 24 companies. Hypothesis testing is done using multiple linear regression. The results of hypothesis testing show that the Current Ratio and Firm Size variables have a significant effect on Return On Assets, while the Total Asset Turn Over and Sales Growth variables have no effect on Return On Assets.
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INNAWATI, INNAWATI. "PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO DAN TOTAL ASSET TURN OVER TERHADAP RETURN ON ASSETS PADA KOPERASI DI KABUPATEN GRESIK TAHUN 2013-2015 (STUDI PADA KOPERASI YANG MELAPORKAN DI DISKOPERINDAG)." MANAJERIAL 5, no. 1 (April 16, 2019): 1. http://dx.doi.org/10.30587/manajerial.v5i1.733.

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This study aims to examine the Effect of Current Ratio, Debt to Asset Ratio and Total Asset of Turn Over On Return on Assets in cooperatives in Gresik Regency in 2013-2015 (Studies in Cooperatives reported in Diskoperindag). The population in this study were 28 coopertives. which includes cooperatives that get profit. The sample uses saturated samples, where all members of the population are used as samples and obtain data from 84 cooperatives during the 3-year observation period. The analysis technique used is multiple linear regression and hypothesis testing using partial t test. The result of the research with the regression equation Y = a b1X1 b2X2 b3X3, shows that the current ratio is positively related to return on assets, because the coefficient is positive 4.05E-009, while the debt to asset ratio has a negative relationship with return on assets because the coefficient is negative - 0.001 and the total asset turnover also has a positive relationship with return on assets because the positive coefficient is 0.001. While the partial current ratio does not affect the return on assets in cooperatives that make a profit in Diskoperindag in Gresik district in the 2013-2015 period, because the t-count value is 0.019 smaller with t-table that is equal to 1.990. And partially the debt to asset ratio negatively affects return on assets in cooperatives that report consistent financial statements and cooperatives that benefit at Diskoperindag in Gresik regency for the period 2013-2015, because the t-count value is -4.259 smaller with t -table equal to 1.990. And total asset turn over partially affects return on assets in cooperatives that report consistent financial statements and cooperatives that benefit from Gresik District Diskoperindag for the 2013-2015 period.
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Abdelnour, Abanob, Antonio Lazaro, Ramón Villarino, Darine Kaddour, Smail Tedjini, and David Girbau. "Passive Harmonic RFID System for Buried Assets Localization." Sensors 18, no. 11 (October 26, 2018): 3635. http://dx.doi.org/10.3390/s18113635.

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A passive harmonic tag for buried assets localization is presented for utility localization. The tag design is based on a dual-polarized patch antenna at Ultra High Frequency (UHF) band. One of its feeders is connected to a frequency doubler based on a Schottky diode that generates the second harmonic, which is transmitted using a linear-polarized patch tuned at this frequency. The power received at the other feeder of the dual-polarized antenna is harvested by an RF to DC converter based on a five-stage voltage multiplier whose energy is used to bias a low-power quartz oscillator that modulates the output of the doubler. The different parts of the system are presented, and the theoretical read range is estimated as a function of the soil composition and the water content. A low-cost reader based on a software defined radio is also presented. Finally, experiments with a prototype of the tag are performed for different soil conditions.
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Vinsalia, Cindy Luthfiyani, and Nanu Hasanuh. "Pengaruh Biaya Operasi Dan Penjualan Terhadap Pengembalian Aset Pada Sub Sektor Perusahaan Manufaktur Makanan Dan Minuman Terdaftar Di BEI Periode 2015-2019." Journal of Economic, Bussines and Accounting (COSTING) 4, no. 2 (May 9, 2021): 748–54. http://dx.doi.org/10.31539/costing.v4i2.1487.

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This study aims to determine and examine the effect of operating costs and sales both partially and jointly on Return On Asset in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The research population includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample was determined by purposive sampling. The data analysis technique in this research is descriptive verification. Hypothesis testing using multiple linear regression analysis model. This study uses the SPSS version 23 program to process data. The results showed that partially operational costs have a significant effect on return on assets, sales have no significant effect on return on assets. Meanwhile, simultaneously, operating costs and sales have a significant effect on return on assets. Keywords: Operational Costs, Sales, Return On Assets
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Nurhayati, Nurhayati, Anis Iftitah Hidayati, and Elok Sri Utami. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI." BISMA: Jurnal Bisnis dan Manajemen 14, no. 3 (November 30, 2020): 172. http://dx.doi.org/10.19184/bisma.v14i3.16171.

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This study aims to analyze the effect of the current ratio (as a measure of the liquidity ratio), debt ratio (as a measure of the solvency ratio), total asset turnover (as a measure of activity ratio), gross profit margin, and return on assets (as a measure of the ratio. profitability) on the profit growth of mining sector companies. The sample consisted of 37 mining sector companies listed on the IDX during the 2015-2018 period taken by the purposive sampling method. The data analysis method used is multiple linear regression analysis. The study results indicate that the current ratio, debt ratio, total asset turnover, and return on assets significantly affect profit growth. Meanwhile, the gross profit margin variable does not affect profit growth. These results inform that the current ratio, debt ratio, total asset turnover, and return on assets can be used to predict the mining companies' future profit growth. Meanwhile, the gross profit margin cannot be used as a predictor of profit growth. Keywords: current ratio, debt ratio, gross profit margin, growth of profit, return on asset, total asset turnover
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Carolina, Anita, Fariyana Kusumawati, and Khy'sh Nusri Leapatra Chamalinda. "Firm characteristics and Biological Asset Disclosure on Agricultural Firms." Jurnal Akuntansi dan Keuangan 22, no. 2 (November 30, 2020): 59–71. http://dx.doi.org/10.9744/jak.22.2.59-71.

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Agriculture firms are facing challenges on applying the Statement of Financial Accounting Standards (PSAK) 69 which regulates the recognition, measurement, disclosure, presentation and reporting biological assets because of the unique trait of biological assets. This research aims to decide the factors that influence the biological asset disclosure by testing the effect of leverage, profitability, liquidity, firm’s growth, biological assets’ intensity, firm size, type of auditor, and listing status. The samples used in this research are the agriculture firms listed on the Indonesia Stock Exchange (IDX) between 2016 and 2018. The data are collected from the auditor financial statement. This research uses a quantitative method with multiple linear regression analysis. The conclusion is that the intensity of biological asset influences the biological asset disclosure, while leverage, profitability, liquidity, firm’s growth, firm size, type of auditor, and listing status do not influence the biological asset disclosure. This research contributes as literature for academics, gives knowledge about agriculture firm’s problems for the standard compiler, and improving the agriculture firms’ obediency in disclosing their biological asset following the PSAK 69
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Ningsih, Avita Nia, Wiwit Irawati, Harry Barli, and Angga Hidayat. "ANALISIS KARAKTERISTIK PERUSAHAAN, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE." EkoPreneur 1, no. 2 (August 26, 2020): 245. http://dx.doi.org/10.32493/ekop.v1i2.5291.

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This study aims to obtain empirical evidence about the influence of Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism on Tax Avoidance. The independent variables used are Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism. The dependent variable used is Tax Avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples collected by purposive sampling method. The number of companies sampled in this study were 13 companies. The method of analysis of this study uses multiple linear regression. The results of research conducted indicate that the variable Company Characteristics influence on Tax Avoidance, Fixed Asset Intensity has no effect on Tax Avoidance and Accounting Conservatism has no effect on Tax Avoidance. Simultaneously all free variables (Characteristics of Company, Fixed Asset Intensity and Accounting Conservatism) affect the Tax Avoidance.Keywords: Company Characteristics; Fixed Assets Intensity; Conservatism Accounting; Tax Avoidance.
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Riyanto, Ibnu Seyna, and Salamatun Asakdiyah. "ANALISIS PENGARUH INFLASI, JUMLAH UANG BEREDAR, DAN PRODUK DOMESTIK BRUTO TERHADAP RETURN ON ASSET (ROA) BANK SYARIAH DI INDONESIA." Jurnal Fokus Manajemen Bisnis 6, no. 2 (February 2, 2020): 132. http://dx.doi.org/10.12928/fokus.v6i2.1659.

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This study aims to explain the analysis of the influence of inflation, amount of money supply and gross domestic product to return on assets (ROA) Islamic Banks in Indonesia for the period 2010-2014. Macroeconomic variables used in this research are inflation, the amount of money supply and gross domestic product. Indicators used to assess performance Islamic Bank finance in this study is Return On Assets (ROA). This research uses documentation method with secondary data obtained from the Bank Indonesia website, the Central Statistics Agency and the respective Bank's website. The sampling technique used in this study using a purposive sampling method, so the number of samples is used in this study amounted to 7 Islamic banks in Indonesia. Technique data analysis uses multiple linear regression analysis, classical assumption test and significance test. The results showed, partial inflation was not significant effect on Return On Assets (ROA). The money supply partially negative and significant effect on Return On Assets (ROA). Gross Domestic Product has a positive and significant effect on Return On Assets (ROA). Whereas simultaneously shows inflation, amount money supply and gross domestic product have a significant effect on Return On Assets (ROA).
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Lespitasari, Ririn, and Fatchur Rochman. "Karakteristik Auditee Sebagai Penentu Opini Audit Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2017." JAMER : Jurnal Akuntansi Merdeka 1, no. 1 (November 19, 2020): 23–30. http://dx.doi.org/10.33319/jamer.v1i1.17.

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Abstract— Research objectives are to determine the effect of operating margin ratio to total assets on qualified audit opinions. Secondly, To determine the effect of net profit to sales on qualified audit opinions. Thirth, to determine the effect of current asset to current liabilities on qualified audit opinions. And fourth, to determine the effect of operating margin to total assets, net profit to sales and current asset to current liabilities simultaneously to qualified audit opinions. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2017. This type of research is quantitative research. Data collection techniques use documentation. The analysis technique uses linear regression, t test and F test. The results in this study indicate, there is a positive and significant influence between operating margin to total assets and qualified audit reports on Manufacturing Companies listed on the Indonesia Stock Exchange. Scondly, there is a positive and significant influence between net profit and qualified audit reports on Manufacturing Companies Listed on the Indonesia Stock Exchange. Thirth, there is a positive and significant influence between current asset to current liabilities and qualified audit reports on Manufacturing Companies Listed on the Indonesia Stock Exchange. Fourth, there is a simultaneous effect of operating margin to total assets, net profit and current asset to current liabilities against qualified audit reports on Manufacturing Companies listed on the Indonesia Stock Exchange. Keywords—: operating margin to total assets; net profit; current asset to current liabilities; and qualified audit report.
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Ferica, Ferica, Annisa Nauli, Cindy Couwinata, and Sukhenny Sukhenny. "Pengaruh Likuiditas, Total Asset Turnover, Debt to Equity Ratio dan Perputaran Persedian terhadap Profitabilitas Perusahaan Manufaktur." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 2 (April 29, 2020): 336–44. http://dx.doi.org/10.31539/costing.v3i2.1063.

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Profitability in a company aims to assess the company's expertise in generating profits and the company's ability to pay debts to creditors. This study aims to determine the effect of Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover on profitability. This type of research is quantitative descriptive with secondary data, sample selection using purposive sampling, and testing methods using multiple linear regression analysis. The population in this study amounted to 155 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Based on the results of the study note that simultaneous Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover have positive and significant effects. Partially, only Liquidity (QR) and Total Assets Turnover (TATO) have a positive and significant effect on profitability while Debt to Equity Ratio (DER), and Inventory Turnover have no significant effect on profitability. Keywords : Liquidity, Total Assets Turnover, Debt to Equity Ratio, and Inventory Turnover
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