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Record W4402065483 · doi:10.52103/jaf.v4i2.1848

Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, dan Pertumbuhan Hutang terhadap Profitabilitas pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar Di Bursa Efek Indonesia

2023· article· id· W4402065483 on OpenAlexaff
Rosmalawaty Sattuang, Masdar Masud, Annas Plyriadi

Bibliographic record

VenueJournal of Accounting and Finance (JAF) · 2023
Typearticle
Languageid
FieldBusiness, Management and Accounting
TopicFinancial Analysis and Corporate Governance
Canadian institutionsWiLAN (Canada)
Fundersnot available
KeywordsMathematics

Abstract

fetched live from OpenAlex

Penelitian ini dilakukan bertujuan untuk : (1) menganalisis pengaruh perputaran kas terhadap profitabilitas; (2) menganalisis pengaruh perputaran piutang terhadap profitabilitas; (3) menganalisis pengaruh perputaran persediaan terhadap profitabilitas; (4) menganalisis pengaruh pertumbuhan hutang terhadap profitabilitas; (5) menganalisis pengaruh perputaran kas, perputaran piutang, perputaran persediaan dan pertumbuhan hutang terhadap profitabilitas secara simultan. Penelitian ini menggunakan data sekunder. Teknik analisis data yang digunakan adalah uji asumsi klasik dan uji regresi linear berganda dengan menggunakan bantuan Statistical Product and Service Solution (SPSS). Hasil penelitian menunjukkan bahwa : (1) perputaran kas memiliki pengaruh negatif dan tidak signifikan terhadap profitabilitas; (2) perputaran piutang memiliki pengaruh negatif dan signifikan terhadap profitabilitas; (3) perputaran persediaan memiliki pengaruh positif dan signifikan terhadap profitabilitas; (4) pertumbuhan hutang memiliki pengaruh negatif dan tidak signifikan terhadap profitabilitas; (5) perputaran kas, perputaran piutang, perputaran persediaan, dan pertumbuhan hutang secara simultan memiliki pengaruh yang signifikan terhadap profitabilitas.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.008
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.030
Threshold uncertainty score0.099

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0030.008
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0010.003
Science and technology studies0.0020.002
Scholarly communication0.0080.004
Open science0.0010.003
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0300.008

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.012
GPT teacher head0.205
Teacher spread0.194 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2023
Admission routes1
Has abstractyes

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