Nested Mixed Models with Repeated Measurements for Analyzing Gross Profit of Public Companies in West Java

Model Campuran Tersarang dengan Pengamatan Berulang untuk Analisis Data Laba Bruto Perusahaan Terbuka di Jawa Barat

Authors

  • Alina Witri Department of Statistics, IPB University, Bogor, Indonesia
  • Khairil Anwar Notodiputro Department of Statistics, IPB University, Bogor, Indonesia
  • Rahma Anisa Department of Statistics, IPB University, Bogor, Indonesia

DOI:

https://doi.org/10.29244/ijsa.v6i2p296-308

Keywords:

gross profit, gross regional domestic product, panel data, variance components, winsorisation

Abstract

The company's gross profit plays an important role in boosting the Gross Regional Domestic Product (PDRB) which will affect the revenue of local governments, known as Pendapatan Asli Daerah. Local governments often need information how gross profits of companies are different within each sector. It is not easy to investigate this matter especially if these companies are observed repeatedly and subsectors are nested within the sector. In this study, three factors were involved, i.e., sectors, subsectors which are nested in a particular sector, and time. It is assumed that the sectors and time of observation are fixed, whereas the subsectors are random. The response variable is the average gross profit per subsector of public companies in West Java. The objective of this study is to identify the variation of the subsectors, the effects of sectors as well as time on the average of the gross profit. Since the study involves fixed and random factors and the gross profit rate was observed more than one time, then a nested mixed model with repeated measurement is used. The results showed that there was no sector effect on the average gross profit, there is a variation in the average gross profit per subsector that is nested within the sector, and the time of observation did not influence the average gross profit.

Downloads

Download data is not yet available.

References

Agresti A. 2007. An Introduction to Categorical Data Analysis. 2nd ed. Gainesville(US): John Wiley & Sons

Aunuddin. 2005. Statistika: Rancangan dan Analisis Data. Bogor (ID): IPB Press.

Davis CS. 2002. Statistical Methods for the Analysis of Repeated Measurements. San Diego(USA): Springer.

Dean A, Voss D, Draguljic D. 2017. Design and Analysis of Experiments. 2nd ed. Switzerland(CH): Springer.

Dumairy. 1997. Perekonomian Indonesia. Jakarta: Erlangga.

Gastwirth JL, Gel YR, Miao W. 2009. The impact of Levene’s test of equality of variances on statistical theory and practice. Statistical Science. 24(3):1-18. doi:10.1214/09-STS301.

[Idx] PT Bursa Efek Indonesia. 2019. Laporan keuangan perusahaan tercatat 2018-2019 [internet]. [diunduh 2019 September 10]. Tersedia dari: https://idx.co.id/perusahaan-tercatat/laporan-keuangandan-tahunan/.

Halim. 2000. Manajemen Keuangan Daerah. Jakarta (ID): Erlangga.

Hubbard R. 1978. The probable consequences of violating the normality asuumption in parametric statistical analysis. Statistics Journal. 10(5):393-398.

Huber PJ, Ronchetti ME. 2009. Robust Statistics Second Edition. New York (US): John Wiley & Sons Ltd.

Kieso DE. 2002. Intermediate Accounting. Ed ke-10. Jakarta (ID): Erlangga.

Kurnia A. 2000. Pendekatan GEE dan Quasi-Likelihood dalam Generalized Linear Mixed Models [tesis]. Bogor (ID): Institut Pertanian Bogor.

Littell RC, Stroup WW, Freund RJ. 2002. SAS for Linear Models. 4th ed. North Carolina (US): SAS Institute Inc.

Mattjik AA, I,M. Sumertajaya. 2000. Perancangan Percobaan dengan Aplikasi SAS dan Minitab Jilid I. Ed Ke-2. Bogor: IPB-Press.

Marpaung EI. 2006. Kemampuan laba, piutang, persediaan, biaya administrasi dan penjualan, dan rasio laba kotor terhadap penjualan dalam memprediksi laba perusahaan. Jurnal Ilmiah Akuntansi. 5(2):1-16

Montgomery DC. 2017. Design and Analysis of Experiments. 9th ed. Arizona (US): John Wiley & Sons.

O’Neill M. 2010. Anova & REML: A Guide to Linier Mixed Models in an Experimental Design Context. Sidney (AU): Statistical Advisory and Training Service Pty Ltd.

Pramesti G.2011. Spss Dengan Rancangan Percobaan. Jakarta(ID): Pt elex media.

Rushing H, Karl A, Wisnowski J. 2013. Design and Analysis of Experiments by Douglas Montgomery: Supplement for Using JMP. North Carolina (US): SAS Institute Inc.

Saragih, Juli P. 2003. Disentralisasi Fiskal dan Keuangan Daerah dalam Otonomi. Jakarta (ID): Ghalia Indonesia.

Stroup WW. 2013. Generalized Linear Mixed Models. Boca Raton (US): Taylor & Francis Group, LLC.

Uswatun ZR. 2017. Model Campuran Tersarang dengan Pengamatan Berulang untuk Analisis Data Penjualan Minuman Kemasan PT XYZ [skripsi]. Bogor (ID): Institut Pertanian Bogor.

Downloads

Published

31-08-2022

How to Cite

Witri, A., Notodiputro, K. A., & Anisa, R. (2022). Nested Mixed Models with Repeated Measurements for Analyzing Gross Profit of Public Companies in West Java: Model Campuran Tersarang dengan Pengamatan Berulang untuk Analisis Data Laba Bruto Perusahaan Terbuka di Jawa Barat. Indonesian Journal of Statistics and Its Applications, 6(2), 296–308. https://doi.org/10.29244/ijsa.v6i2p296-308

Issue

Section

Articles

Most read articles by the same author(s)

1 2 > >>