scholarly journals Nuclear Smuggling Detection and Deterrence. FY 2018 Data Analysis Annual Report

2019 ◽  
Author(s):  
Michael C. Shannon ◽  
Jeremy B. Patterson ◽  
Thomas C. Pope
Keyword(s):  
Data Analysis ◽  
Annual Report ◽  
Nuclear Smuggling

scholarly journals Nuclear Smuggling Detection and Deterrence FY 2016 Data Analysis Annual Report

2017 ◽  
Author(s):  
Alexander L. Enders ◽  
Tyrone C. Harris ◽  
Thomas C. Pope ◽  
Jeremy B. Patterson
Keyword(s):  
Data Analysis ◽  
Annual Report ◽  
Nuclear Smuggling

scholarly journals The Effect of Capital Structure, Liquidity, and Company Size towards Profitability

2020 ◽  
Vol 12 (4(J)) ◽  
pp. 59-66
Author(s):  
Joy Pandapotan ◽  
Noegrahini Lastiningsih
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Annual Report ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Company Size ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of capital structure, liquidity, and company size on profitability in state-owned companies listed on the Indonesian state-owned enterprise website in 2016 - 2018. This research uses a quantitative approach. This study uses secondary data from company financial and annual report, the sample consists of 65 stated-owned companies. The data analysis technique in this study uses multiple linear regression, classic assumption test, and the hypothesis test consists of  the t-test. Based on the results of data analysis known that capital structure has a insignificant negative effect on profitability, liquidity has a significant positive effect on profitability, and company size has a significant negative effect on profitability. The results of this study are expected to be useful for managers in making decisions related to company management, beneficial for investors in choosing investments, and being useful as a reference for further researchers who studying profitability variables

scholarly journals Does Credit Rating Matter on Risk Disclosure?

2021 ◽  
Vol 39 (12) ◽  
Author(s):  
Bunyamin Bunyamin ◽  
Dwi Nita Aryani ◽  
Imama Zuchroh ◽  
Suko Raharjo
Keyword(s):  
Data Analysis ◽  
Annual Report ◽  
Credit Rating ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Least Square ◽  
Hypotheses Testing ◽  
Risk Disclosure ◽  
Ordinary Least Square ◽  
Public Banks

This research investigates the partial and simultaneous the influence of leverage, profitability, credit rating on risk disclosure. This research involved thirteen public banks on the Indonesia Stock Exchange in 2014-2019. Risk disclosure is measured by counting risk keywords in each annual report. The panel data analysis was employed to test the effect of Leverage (X1), Profitability (X2), and Credit Rating (X3) on Risk Disclosure (Y). Hypotheses testing used multiple linear regression or OLS (Ordinary Least Square). The finding indicates that Leverage and Credit Rating do not influence Risk Disclosure. Leverage, Profitability, and Credit Rating simultaneously influence Risk Disclosure. 

scholarly journals ANALISIS PENGUNGKAPAN SUKARELA BANK SYARIAH DI INDONESIA

2016 ◽  
Vol 6 (1) ◽  
pp. 94
Author(s):  
Reni Sagita Nova ◽  
Ulfi Kartika Oktaviana
Keyword(s):  
Data Analysis ◽  
Annual Report ◽  
Positive Impact ◽  
Secondary Data ◽  
Negative Influence ◽  
Financial Statement ◽  
Financial Reports ◽  
Factors Affecting ◽  
Pass Through ◽  
Purposive Sample

<p><strong>Abstract</strong><br /><br />Research aims to understand factors affecting broad the disclosure of voluntary annual report syariah banking enrolled in Indonesian Bank. This research is using secondary data financial reports and annual report sharia banking published by the Indonesian Bank for years 2012–2011. The data used in this research obtained from the financial statement publication banking recorded by the period 2012–2011 Indonesian Bank. Population in research is 40 sharia banks recorded in Indonesian Bank. After pass through the purposive sample, final samples used are 32 syariah banks. Data analysis was conducted using the regression equation is linear multiple. The results of the study showed that simultaneously variable the size of the company and profitability significant to broad the disclosure of voluntary. Meanwhile liquidity, leverage and efficiency do not affect significant impact on the disclosure of voluntary. The results of the study in partial showed that the size of the company have had a positive impact significant impact on broad the disclosure of voluntary. Profitability has a negative influence significant impact on broad the disclosure of voluntary. While liquidity, leverage and efficiency have a negative influence significant impact on broad the disclosure of voluntary. The results of the study can be taken the conclusion that sharia banks in Indonesia has asset large tending to reveals more information voluntarily. It is hoped the sharia bank increase bank assets to increase the disclosure of voluntary to the external presented to the annual report sharia banks.</p><p><strong>Abstrak</strong></p><p>Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi luas pengungkapan sukarela laporan tahunan perbankan syariah yang terdaftar di Bank Indonesia. Penelitian ini menggunakan data sekunder laporan keuangan dan laporan tahunan perbankan syariah yang dipublikasikan oleh Bank Indonesia selama tahun 2012–2011. Data yang digunakan dalam penelitian ini diperoleh dari Laporan Keuangan Publikasi Perbankan yang tercatat di Bank Indonesia periode 2012–2011. Populasi dalam penelitian adalah perbankan syariah yang tercatat di Bank Indonesia sebanyak 40 perbankan syariah. Setelah melewati tahap purposive sample, maka sampel yang digunakan sebanyak 32 perbankan syariah. Analisis data dilakukan dengan menggunakan persamaan regresi linear berganda. Hasil penelitian menunjukan bahwa secara simultan variabel ukuran perusahaan dan profitabilitas berpengaruh signifikan terhadap luas pengungkapan sukarela. Sedangkan likuiditas, leverage dan efisiensi tidak berpengaruh signifikan terhadap pengungkapan sukarela. Hasil penelitian secara parsial menunjukan bahwa ukuran perusahaan berpengaruh positif signifikan terhadap luas pengungkapan sukarela. Profitabilitas berpengaruh negatif signifikan terhadap luas pengungkapan sukarela. Sedangkan likuiditas, leverage dan efisiensi berpengaruh negatif signifikan terhadap luas pengungkapan sukarela. Hasil penelitian dapat diambil kesimpulan bahwa bank syariah di Indonesia yang memiliki aset besar cenderung mengungkapkan lebih banyak informasi secara sukarela. Dengan demikian diharapkan bank syariah lebih meningkatkan aset perbankan untuk meningkatkan pengungkapan sukarela kepada pihak ekternal yang disajikan dalam laporan tahunan bank syariah.</p>

scholarly journals ANALISIS MODAL PINJAMAN DAN RENTABILITAS EKONOMI PADA KOPERASI PEGAWAI REPUBLIK INDONESIA (KPRI) KARYA BHAKTI DINAS KOPERASI UMKM PERINDUSTRIAN DAN PERDAGANGAN PROVINSI SULAWESI TENGAH

2015 ◽  
Vol 1 (2) ◽  
pp. 139-150
Author(s):  
Kharisman Haslan ◽  
Muslimin Muslimin ◽  
Muhammad Faisal
Keyword(s):  
Data Analysis ◽  
Trend Analysis ◽  
Annual Report ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Primary Data ◽  
Collection Method ◽  
Descriptive Research ◽  
The Subject ◽  
Central Sulawesi

This  research  aims  to  determine,  understand,  and  analyze  the influence  of  capital  lending  and economic profitability on the cooperative for The Indonesian Republic officials ‘Karya Bhakti’ of The Departement  of  Industry  Cooperation  and  Trading  at  Central  Sulawesi  Province.  It  is  a  descriptive research  using  quantitative  and  qualitative  approach that  consists  of  primary  data  and  secondary data.  Data  collection method to  obtain  the  primary  data  is  observation  on  Karya  Bhakti Employee Cooperative as the subject of research and secondary data obtained from the financial annual report Karya  Bhakti  Cooperative.  The analysis  of  loan  capital  and  economic  profitability  of  Karya  Bhakti Cooperative  is  measured  by  using  trend  analysis.  Based  on  the data  analysis  from  2008  to  2013,  it indicates  that  the  development of  Loan  capital  has  increased  every  year.  This  is  due  to  the development  of  the  business  managed  by  the  cooperatives operations,  while  the  development  of  the economic profitability has been fluctuated, as well as the result of trend analysis of  capital lending and economic profitability showed an increase every year. Penelitian  ini  bertujuan  untuk  mengetahui,  memahami  dan menganalisa   modal  pinjaman  dan rentabilitas  ekonomi  pada  KPRI Karya  Bhakti  Provinsi  Sulawesi  Tengah.  Penelitian  ini  merupakan penelitian deskriptif, dengan menggunakan pendekatan kuantitafif dan kualitatif yang terdiri dari data primer  dan  data  sekunder.  Dimana peneliti  mendeskripsikan  hasil  penelitian  dengan  menggunakan angka.  Proses  pengumpulan  data  penelitian  ini  menggunakan metode  observasi  yaitu  pengumpulan data primer pada KPRI Karya Bhakti yang menjadi objek penelitiandan data sekunder berupa laporan keuangan yang diperoleh dari laporan tahunan KPRI Karya Bhakti. Untuk mengukur Analisis modal pinjaman dan Rentabilitas Ekonomi KPRI Karya Bhakti menggunakan Analisis Trend. Berdasarkan  hasil  analisis  data  pada  tahun  2008 – 2013  menunjukan  bahwa   perkembangan  modal pinjaman mengalami kenaikan ditiap tahunnya hal ini disebabkan karna adanya perkembangan usaha yang  dikelola  koperasi  dimana  modal pinjaman  dibutuhkan  untuk  mendukung atau  membiayayi kegiatan oprasional  usaha  koperasi.  sedangkan  perkembangan  rentabilitas ekonomi  mengalami kenaikan  dan  penurunan.   Serta  hasil  analisis trend  modal  pinjaman  dan  rentabilitas  ekonomi menunjukan adanya peningkatan ditiap tahunnya.

scholarly journals The Role Of Corporate Governance Mechanism On Voluntary Disclosure

2019 ◽  
Vol 23 (1) ◽  
pp. 127 ◽  
Author(s):  
Andrew Gunawan
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Voluntary Disclosure ◽  
Annual Report ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Analysis Technique ◽  
Corporate Governance Mechanism

Basically, the purpose of this research is to examine empirically whether the Corporate Governance is the proportion of independent commissioners, the commissioners who have accounting capabilities, and the proportion of independent auditors can influence disclosure voluntarily. Voluntary disclosure is measured through the complete disclosure of voluntary index (IPS). This index contains 37 items in disclosure in the annual report. The sample is a manufacturing company listed on the Indonesia Stock Exchange, where the data analysis technique that will use the Multiple Regression Analysis using SPSS 23. 

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kinerja Lingkungan Terhadap Environmental Disclosure

2021 ◽  
Vol 4 (2) ◽  
pp. 787-800
Author(s):  
Agus Maulana ◽  
Eva Theresna Ruchjana ◽  
Dian Hakip Nurdiansyah
Keyword(s):  
Data Analysis ◽  
Environmental Performance ◽  
Annual Report ◽  
Secondary Data ◽  
Negative Influence ◽  
Statistical Test ◽  
Quantitative Approach ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Environmental Disclosure

The background of this study is intend to identify, analyse, and describe the effect of size company, profitability, leverage, and environmental performance on environmental disclosure. The data on this uses a descriptive verificate research with a quantitative approach. In this study, used researches purposive sampling to determine the samples. This research using the secondary data taken from annual report that is published by companies sample. While in the process of data analysis in this research using SPSS 26 software consisting of classical assumption test (normalitas test, autocorrelation test, heteroskedastisity test and multicolinearity test) double regresilinear analysis, hypotesis test (t statictical test and F statistical test) and coefficient of determination test. The result of reseach is profitability has a negative influence on environmental disclosure. As for the size company, leverage, and environmental performance have no influence on environmental disclosure. Keywords: Company Size, Profitability, Leverage, Environmental Performance, Environmental Disclosure.

PERAN RASIO PROFITABILITAS DALAM MEMEDIASI PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP RETURN SAHAM

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
La - Sudarman
Keyword(s):  
Data Analysis ◽  
Stock Return ◽  
Annual Report ◽  
Stock Exchange ◽  
Test Hypothesis ◽  
Purposive Sampling ◽  
Program Application

ABSTRAK Judul penelitian ini adalah Peran Rasio Profitabilitas dalam Memediasi Pengaruh Rasio Likuiditas dan Solvabiltas Terhadap Return Saham, dengan tujuan menganalisis peran rasio profirabilitas sebagai variable intervening dalam memediasi pengaruh likuiditas dan solvabilitas terhadap return saham. Sampel yang digunakan adalah 70 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Teknik pengambilan sampel menggunakan purposive sampling pada laporan keuagan tahunan. Untuk menguji hipotesis penelitian digunakan analisis linier berganda dengan program aplikasi spss versi 20. Dari hasil analisis data ditemukan bahwa secara simultan Likuiditas (CR) dan Solvabilitas (DER) mempunyai pengaruh yang signifikan terhadap Profitabilitas (ROA). Secara parsial CR dan DR mempunyai pengaruh yang signifikan terhadap ROA. Secara simultan CR, DER dan ROA mempunyai pengaruh yang signifikan terhadap return saham. Secara parsial ROA mempunyai pengaruh yang signifikan terhadap return saham. Secara parsial CR dan DER tidak mempunyai pengaruh terhadap return saham. Variabel Profitabilitas (ROA) mampu menjadi variable intervening yang memediasi pengaruh rasio likuiditas (CR) dan solvabiltas (DER) terhadap return saham.Kata Kunci : return saham, Likuiditas, Solvabilitas, Profitabilitas. ABSTRACT  This Research with title Role of Profitability Ratio in Mediation Influence of Liquidity Ratio and Solvability Ratio to Stock Return, aim to  test and analyze the existence of role of Ratio Profitability as variable of intervening in mediation influence of Liquidity and Solvability to Stock Return . Sample this research is 70 manufacturing business which listed in Indonesian Stock Exchange period 2014-2016. Intake of sampel use technique of purposive sampling that is pursuant to equipment of annual report of each accurate period and condition which have been determined by researcher. To test hypothesis use analysis of linear multiple of  regression with program application of SPSS version 20. Pursuant to result of data analysis that simultantly Liquidity (CR) and Solvability ( DER) have an effect on significant to Profitability ( ROA). Partially  CR and DER have an effect on significant to Profitability ( ROA). Simultantly  Liquidity  (CR), Solvability (DER), and Profitability (ROA) influence to share return.  Partially  ROA have an effect on to stock return. While CR and of DER do not effect to stock return. Profitability Variable ( ROA) can become of intervening variable in mediation influence of Liquidity (CR )and Solvability ( DER) to Stock Return . Keyword : Stock Return, Liquidity, Solvability, Profitability.

scholarly journals S haria P rinciple C ompliance M odel Between Islamic Financial Performance and Social Performance Evidence from Indonesia

2021 ◽  
Vol 10 (4) ◽  
pp. 148-153
Author(s):  
Fitrini Mansur ◽  
◽  
Afrizal Lecturer ◽  
Achmad Hizazi ◽  
Sri Rahayu ◽  
...  
Keyword(s):  
Data Analysis ◽  
Social Responsibility ◽  
Financial Performance ◽  
Commercial Banks ◽  
Annual Report ◽  
Social Performance ◽  
Public Trust ◽  
Operational Activities

This study aims to explain the effect of compliance with sharia principles on sharia financial performance and its implications for Islamic social responsibility. This type of research is descriptive verification. The data used is the annual report of Islamic commercial banks in Indonesia. Data analysis using SEM PLS. The results of the study indicate that compliance with sharia principles has an effect on sharia financial performance and Islamic social responsibility. Through sharia financial performance, compliance with sharia principles has an effect on Islamic social responsibility. Islamic financial performance has an effect on Islamic social responsibility. The results of the study prove that Islamic commercial banks in carrying out their operational activities absolutely must be based on sharia because Islamic commercial banks are not only responsible to the owner but to Allah SWT. The compliance of sharia commercial banks with sharia principles fosters public trust in sharia commercial banks.

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