scholarly journals THE EFFECT OF DEBTORS’ APPROVAL ON FINANCIAL PERFORMANCE OF MANUFACTURING FIRMS IN KENYA

2019 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Florence Jemutai Cheptum
Keyword(s):  
Financial Performance ◽  
Pearson Correlation ◽  
Sampling Technique ◽  
Manufacturing Firms ◽  
Primary Data ◽  
Research Designs ◽  
Presentation Methods ◽  
Collection Practices ◽  
The Relationship ◽  
Positive Effect

Purpose: The main objective of this study is to establish the effect of debtors’ approval on the financial performance of manufacturing firms in Kenya. Manufacturing firms have been experiencing a number of challenges in their application of debtors’ approval to ensure sound financial performance.Methodology: The study adopted two research designs; descriptive and causal. The accessible population for the study was 558 registered manufacturing firms. Stratified sampling technique was used to select the sample size and a sample of 233 manufacturing firms was arrived at using Yamane’s formula. Questionnaires were the main instruments used to collect primary data. Both descriptive and inferential statistics were utilized in data analysis with the aid of SPSS. Data presentation methods used included frequency tables and percentages. Data collected were tested using, univariate test to provide an insight using both parametric (F-test) and non-parametric test (Pearson correlation coefficient). Multivariate analysis was also carried using the multiple regression analysis which indicated the level of the relationship that existed between the independent variables and the dependent variable.Results: Findings indicate that the credit collection practices have a significant positive effect on the financial performance of the manufacturing firms (p<0.05). This can be attributed to the fact that owners of manufacturing firms have the ability to control and manage credit through their experienced and skilled credit managers. In conclusion, credit collection practices positively and significantly affected the financial performance of the firms.Unique contribution to Theory, Practice and Policy: The study recommends that registered manufacturing firms operating in Kenya should adopt debtors’ approval since it positively and significantly affects the financial performance.

scholarly journals THE EFFECT OF CREDIT COLLECTION PRACTICES ON FINANCIAL PERFORMANCE OF MANUFACTURING FIRMS IN KENYA

2019 ◽  
Vol 4 (1) ◽  
pp. 31
Author(s):  
Florence Jemutai Cheptum
Keyword(s):  
Financial Performance ◽  
Pearson Correlation ◽  
Sampling Technique ◽  
Manufacturing Firms ◽  
Primary Data ◽  
Unique Contribution ◽  
Research Designs ◽  
Presentation Methods ◽  
Collection Practices ◽  
The Relationship

Purpose: The main objective of this study is to establish the effect of credit collection practices on the financial performance of manufacturing firms in Kenya. Manufacturing firms have been experiencing a number of challenges in their application of credit collection practices to ensure sound financial performance. Methodology: The study adopted two research designs; descriptive and causal. The accessible population for the study was 558 registered manufacturing firms. Stratified sampling technique was used to select the sample size and a sample of 233 manufacturing firms was arrived at using Yamane’s formula. Questionnaires were the main instruments used to collect primary data. Both descriptive and inferential statistics were utilized in data analysis with the aid of SPSS. Data presentation methods used included frequency tables and percentages. Data collected were tested using, univariate test to provide an insight using both parametric (F-test) and non-parametric test (Pearson correlation coefficient). Multivariate analysis was also carried using the multiple regression analysis which indicated the level of the relationship that existed between the independent variables and the dependent variable. Results: Findings indicate that the credit collection practices have a significant positive effect on the financial performance of the manufacturing firms (p<0.05). This can be attributed to the fact that owners of manufacturing firms have the ability to control and manage credit through their experienced and skilled credit managers. In conclusion, credit collection practices positively and significantly affected the financial performance of the firms. Unique contribution to Theory, Practice and Policy: The study recommends that registered manufacturing firms operating in Kenya should adopt credit collection practices since it positively and significantly affects the financial performance. This can be achieved by setting techniques which are used to collect credit and this helps in reducing chances of credit defaults.

scholarly journals The Relationship between Birth Order and Marital Communication Patterns in Conflict Resolution among Women in Nakuru West Constituency, Nakuru County, Kenya

2020 ◽  
Vol 2 (1) ◽  
pp. 159-168
Author(s):  
James Omari Ratemo; Dr James Kay
Keyword(s):  
Conflict Resolution ◽  
Birth Order ◽  
Alternative Hypothesis ◽  
Pearson Correlation ◽  
Sampling Technique ◽  
Communication Patterns ◽  
Primary Data ◽  
Marital Communication ◽  
Internal Reliability ◽  
The Relationship

The aim of this study was to explore the relationship between birth order and marital communication patterns in conflict resolution among women in Nakuru West Constituency, Nakuru County, Kenya. The research adopted an eclectic theoretical approach using attachment and standpoint theories to address the aspects of the study. The research utilized the survey research design. The study targeted a population of 152,257 women from which a sample of 384 respondents was drawn by stratified random sampling technique. A structured questionnaire was used to collect primary data, while secondary data was obtained from on-line County records. The researcher applied descriptive (finding and tabulating the mean, standard deviation, internal reliability scores and cross-tabulation) and inferential statistic on the quantitative data collected. To test the set parameters the researcher calculated some series of equations like Chi Square and Karl Pearson Correlation to test the assumed prediction of birth order. Statistical Package for Social Sciences - SPSS version 22.0 was used to analyze collected data. The study yielded 85.4 per cent response rate. All posited hypothesis were tested at 0.05 level of significance. The study indicated that there was a strong positive relationship between Birth-order and marital communication patterns in conflict resolution among women that is significant at 5 per cent levels of significance. Therefore, the researcher accepted the alternative hypothesis stating that Birth-order has a statistical significant relationship to marital communication patterns in conflict resolution among women in Nakuru West Constituency, Nakuru County, Kenya. The researcher recommends that adequate parenting should be given when raising children so as to raise responsible individuals who can be responsible and considerable partners in the future. Parents should be fair when distributing responsibilities and offering opportunities to their children irrespective of their birth order.

scholarly journals Corporate Growth Strategies, External Operating Environment and Firm Performance: An Empirical Survey of Large Manufacturing Firms in Nairobi City County, Kenya

2019 ◽  
Vol 10 (4) ◽  
pp. 21
Author(s):  
Alexander Irungu Wanjiru ◽  
Stephen Makau Muathe ◽  
Jane W. Kinyua-Njuguna
Keyword(s):  
Firm Performance ◽  
Sampling Technique ◽  
Manufacturing Firms ◽  
Moderating Effect ◽  
Primary Data ◽  
Growth Strategies ◽  
Operating Environment ◽  
Corporate Growth ◽  
And Performance ◽  
The Relationship

Theoretical literature in strategic management describes performance as outcome of firm’s strategic objectives, which are developed and executed at the corporate level of management. Conceptual propositions also suggest that the external operating environment of a firm influences the relationship between its corporate strategies and performance. This paper examines the direct effect of corporate growth strategies on performance of large manufacturing firms in Nairobi City County, Kenya. The strategies under study are market development, product development and diversification. The paper also examines the moderating effect of external operating environment on the relationship between corporate growth strategies and performance of the large manufacturing firms. The authors adopted indicators of competitive position, consumer behaviour and credit accessibility to measure external operating environment.Multistage probability sampling technique was used to select study sample of 189 firms. One hundred forty eight firms responded where primary data was collected using a semi-structured questionnaire. Data was analysed using descriptive and inferential statistics. The study findings indicate that corporate growth strategies have a positive and significant impact on a firm’s performance. It also found out that external operating environment has a moderating effect on the relationship between corporate growth strategies and firm performance. The study has important implications for managers and policy makers of the manufacturing firms.

scholarly journals Corporate Governance Impressions of Third Party Funds and Financial Performance

2020 ◽  
Vol 10 (1) ◽  
pp. 35-44
Author(s):  
Deni Juliasari
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Third Party ◽  
Company Performance ◽  
Testing Model ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

Financial performance is an important thing that must be achieved by every company because it is reflection of  company's ability to manage and allocate the resources. This performance has a relationship with GCG and DPK. Then this study want to analyze the relationship of GCG and DPK to this performance not only on direct reffect but also on indirect too. This study uses a quantitative approach with path analysis as testing model. The population for  this study ia 41  banking companies listed on the Indonesia Stock Exchange 2011-2015,. The sampling technique used purposive sampling technique, then obtained 28 companies that met the criteria, so the total sample was 140 observations (firm-years). The results showed that GCG does not affect company performance but DPK has a positive effect to the performance. Other than that GCG has a positive effect for financial performance with DPK as an intervening variable.

scholarly journals THE INFLUENCE OF INTERGOVERNMENTAL REVENUE BUDGETS AND CLARITY OF BUDGET TARGETS ON THE FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS: THE CASE OF THE REGIONAL APPARATUS ORGANIZATION OF THE CITY OF TIDORE ISLANDS

2020 ◽  
Vol 9 (2) ◽  
pp. 60
Author(s):  
Farid Madjodjo ◽  
Charis Muhammad Saleh ◽  
Fadli Dahlan
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Regional Government ◽  
Relationship Of ◽  
The Relationship ◽  
The City

This study aims to test the relationship of intergovernmental revenue and clarity of budget targets on the regional government financial performance. This study uses quantitative approach with primary data obtained from the results of distributing questionnaires and then measured by using a five-point Likert scale. The population of this study is the Regional Apparatus Organization which is official in the city of Tidore Islands, with the number of samples that have been determined as many as 45 samples. The sampling technique of this study is purposive sampling and conducts the multiple linear regression analysis as hypothesis testing. This study finds that the intergovernmental revenue and clarity of budget targets in partial have positive and significant effect on the regional government financial performance. The findings of this study imply that agency theory can explain the performance of local government of the City of Tidore Islands.

scholarly journals The Impact of Internal Audit on Financial Performance of Deposit Money Banks in Nigeria

2021 ◽  
Vol 4 (3) ◽  
pp. 139-149
Author(s):  
Alashe A.K. ◽  
Bello A.O.
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Positive Relationship ◽  
Internal Audit ◽  
Sampling Technique ◽  
Primary Data ◽  
Internal Auditing ◽  
The Impact ◽  
Positive Effect ◽  
Reporting Channels

The main aim of this seminar paper is to investigate the impact of internal audit on financial performance of money deposit banks in Nigeria. The population of this study was 22 commercial license banks in Nigeria in which 16 money deposit banks were sampled using judgmental sampling technique and hypergeometric formula. Primary data with respect to questionnaires were used to collect data. 15 questionnaires were distributed to each sampled bank but in all the 360 questionnaires distributed, 334 questionnaires were correctly retrieved and found usable. The research tools used were Ordinary Linear Regression (OLS) with correlation, Adjusted R Square and Standard Error using IBM SPSS Statistics 20 software. The result(r=28.9%) showed that there was a relationship between internal audit and the profitability of money deposit banks in Nigeria. Also, internal audit reporting channels have a positive effect (r=25.5%) on financial performance of money deposit banks in Nigeria. The study concluded that there was a positive relationship between internal audit and the financial performance of money deposit banks in Nigeria. Likewise, internal audit reporting channels have an effect on financial performance of banks in Nigeria. The study recommended that money deposit banks in Nigeria should strengthen their internal audit and their internal auditing reporting channels as they were both important to their financial performance.

scholarly journals Kinerja Keuangan Memediasi Pengaruh Modal Intelektual dan Struktur Modal pada Nilai Perusahaan di Masa Pandemi Covid-19

2021 ◽  
Vol 31 (10) ◽  
pp. 2503
Author(s):  
Luh Ayu Meliani ◽  
Dodik Ariyanto
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Firm Value ◽  
Sampling Technique ◽  
Company Value ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

This study examines the effect of intellectual capital and capital structure on firm value with financial performance as a mediating variable. The sample was selected by purposive sampling technique. Data were analyzed using path analysis. The results of the analysis show that intellectual capital has no effect on financial performance, but has a positive effect on firm value. Capital structure has a positive effect on financial performance, but has no effect on firm value. Financial performance has a negative effect on firm value. The relationship between capital structure and firm value is successfully mediated by financial performance, however, financial performance does not mediate the relationship between intellectual capital and firm value. This research has implications for those who need information about company value in pharmaceutical sub-sector companies by considering the factors that influence it, especially during the Covid 19 pandemic. Keywords: Intellectual Capital; Capital Structure; Firm Value; Financial Performance.

scholarly journals Good corporate governance moderate the effect of financial performance on firm value

2021 ◽  
Vol 8 (1) ◽  
pp. 91-101
Author(s):  
Ni Pande Putu Wita Irwanti ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Income Smoothing ◽  
Good Corporate Governance ◽  
Independent Variable ◽  
The Relationship ◽  
Positive Effect

This study aims to determine how the effect of financial performance on firm value with corporate governance as a moderating variable in the income smoothing companies listed on the Indonesia Stock Exchange 2015-2020. This study uses one independent variable (financial performance), one dependent variable (firm value), and one moderating variable (Good Corporate Governance). The sample used in this study were 40 income smoothing companies listed on the Indonesia Stock Exchange from 2015 to 2020 with a total of 240 pieces of data. The sampling technique used in this study was the purposive sampling technique. The results of hypothesis testing indicate that financial performance has a positive effect on firm value. Corporate governance can moderate the relationship between financial performance and firm value.

EFFECT OF RISK MANAGEMENT FUNCTION ON FINANCIAL PERFORMANCE OF SAVINGS AND CREDIT CO-OPERATIVE SOCIETIES IN KENYA

2017 ◽  
Vol 2 (5) ◽  
pp. 38
Author(s):  
Jackson Mnago Ndungo ◽  
Dr. Olweny Tobias ◽  
Dr. Memba Florence
Keyword(s):  
Risk Management ◽  
Financial Performance ◽  
Pearson Correlation ◽  
Secondary Data ◽  
Sampling Technique ◽  
Target Population ◽  
Primary Data ◽  
Independent Variables ◽  
Management Function ◽  
Management Techniques

Purpose: The main objective of the study was to establish effect of risk management function on financial performance of savings and credit co-operative societies (SACCOs). The total assets of SACCOs grew from 257 billion to 301.5 billion while total deposits increasing from 182.7 billion to 205.9 billion from December 2013 to December 2014 financial years (SASRA, 2014). With savings of kes. 380 billion and asset base of Kshs. 493 billion, SACCOs control 39 percent of total loan accounts in Kenya (SASRA, 2012). Howevwer, some SACCOs have gone under liquidation thus putting billions at risk. This has led to the introduction of CRBs to control all financial institutions to reduce the information asymmetry effects between lenders and borrowers. The target population was 181 and a sample of 135 licensed deposit taking SACCOs as at 31st December 2014 was used. Stratified random sampling technique was used for each type or category. Secondary data from publications, CRBs, journals and financial records was used. Primary data was collected using structured questionnaires which had both close ended and open ended questionnaires. The study used multiple regression and Pearson correlation to test for significance and relationship respectively of the independent variables and the dependent variable.Findings: The findings indicated that risk management function had a positive and significant effect on financial performance of SACCOs in Kenya.Recommendation: The study recommends that lenders should review their risk management techniques regularly in order to coup with the rapid advances in technological changes. The study also recommended that SACCOs should always subject their clients to credit reference bureaus whenever they grant a loan.

PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

2020 ◽  
Vol 28 (1) ◽  
pp. 35-50
Author(s):  
Dewi Kusuma Wardani ◽  
Ratih Ranika Putri Utami
Keyword(s):  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Community Empowerment ◽  
Primary Data ◽  
Community Members ◽  
The People ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

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