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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 OpenAlex
Rosmalawaty Sattuang, Masdar Masud, Annas Plyriadi

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

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.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Scholarly communication
Consensus categoriesMeta-epidemiology (narrow)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.091
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0030.001
Meta-epidemiology (narrow)0.0020.002
Meta-epidemiology (broad)0.0030.001
Bibliometrics0.0010.003
Science and technology studies0.0020.001
Scholarly communication0.0020.005
Open science0.0020.001
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0000.000

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