Active Profitability of IT Companies Quoted on The Istanbul Stock Exchange with Leverage Ratio, Current Ratio, Cash Ratio and Acid-Test Comparison with Statistical Analysis Methods

Fatma AKYÜZ; Süleyman BİLGİÇ

Makale detayları

Active Profitability of IT Companies Quoted on The Istanbul Stock Exchange with Leverage Ratio, Current Ratio, Cash Ratio and Acid-Test Comparison with Statistical Analysis Methods

Yazarlar:

Fatma AKYÜZ | Süleyman BİLGİÇ

Yayıncı:

Usak University

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Uşak Üniversitesi Sosyal Bilimler Dergisi 2016 Vol.9 Issue 28/4, pp.88-102

Belge Tipi:

Makale

Yayın Tarihi:

10/2016

Belge Dili:

İngilizce

Document ID (Org No.):

2000674041

Sıklık:

İki Yıllık

eISSN:

2651-4672

pISSN:

1308-738X

Özet:

 


The information technology sector is one of the most important branches of industry. At the part of method of the study, active profitability ratio with leverage ratio, current ratio, acid-test ratio, cash ratio relation is examined via hypothesis and regression analysis. As a result of the study, a positive way significant relation is found between active profitability ratio with current ratio, acid-test ratio and the cash ratio. On the contrary, relation between the leverage ratio and asset profitability ratio is found as a negative way significant relation. The developing IT sector financial ratios, in terms of comparison and making inference, is found appropriate among other sectors, to study on. As with all sectors, also at the IT sector, this study if there is a significant relation between active profitability, which is one of the profitability indicators, and levarage ratio, cash ratio and acid-test ratio. It is tried to be found if there is a significant relation between the dependent variable active profitability and other ratios. The study used two different data collection tool. First, is the ratio analysis obtained from the IT sector organisations financial statements, and the second is the regression analysis. Tables, consist of the result of the analysis made on IT sector, gave an idea about the relation between dependent and independent variables. At regression analysis it is observed that; 1 unit of change at leverage ratio, reduces the active profitability 0,186 unit; 1 unit of change at current ratio increases active profitability 0,046 unit; 1 unit of change at cash ratio increase the active profitability 0,071 unit and last but not least 1 unit of change at acid-test ratio increases active profitability 0,065. Based on these results: it is seen that leverage ratio variable has absolutely the most effect on dependent variable-active profitability: and current ratio is the variable which has the least effect on the dependent variable-active profitability. At Table 3, 6 years average data of the 5 organisations which perform in IT sector placed in Public Disclosure Platform, are examined.According to this, Despec Bilgisayar Pazarlama ve Ticaret A.S. has the highest active profitability.As can be seen from table 4 ' variable among active numeric data belonging to the minimum average rate of profitability, the current ratio is reached to the conclusion that the highest GPA. Besides, it is come to a conclusion that, active profitability variable has the least difference between the biggest and smallest value, and current ratio has the most difference. As can be seen from table 5, the correlation relation between current ratio and acid-test ratio, with active profitability is 1% level positive. Between the active profitability and cash ratio, 5% level positive statistical relation is found. On the contrary, between active profitability and leverage ratio, there is 1% level negative way relation.Table 6 shows the results of the regression analysis of active profitability dependent variable with each independent ratio leverage ratio,current ratio,cash ratio,acid-test ratio seperately. As a result of the regression analysis reliased between independent variables and active profitability dependent variable; it is seen that

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Bilgi teknolojileri sektörü endüstri kollarının en önemlilerinden biridir ve diğer endüstri kollarının verimliliği ile yakından ilişkilidir. Bu çalışmada bilişim sektöründe yer alan işletmelerin aktif karlılığına etki eden faktörler bulunmaya çalışılmıştır. Analizde Kamuyu Aydınlatma Platformu(KAP)’nda yer alan beş işletmenin mali tablolarındaki veriler kullanılmıştır. Çalışmanın yöntemi kısmında aktif karlılık oranının; kaldıraç oranı, cari oran, asit-test oranı ve nakit oranla olan ilişkisi, geliştirilen hipotezler aracılığıyla regresyon analizi uygulanarak incelenmiştir. Çalışmanın sonucunda aktif karlılık oranı ile cari oran, asit-test oranı ve nakit oranı arasında pozitif yönlü anlamlı ilişki bulunmuştur. Buna karşılık kaldıraç oranı ile aktif karlılık oranı arasında negatif yönlü anlamlı ilişki bulunduğu görülmüştür.

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Makale detayları

Active Profitability of IT Companies Quoted on The Istanbul Stock Exchange with Leverage Ratio, Current Ratio, Cash Ratio and Acid-Test Comparison with Statistical Analysis Methods

Yazarlar: Fatma AKYÜZ | Süleyman BİLGİÇ

Yayıncı: Usak University

Ana Başlıklar: Sosyoloji & antropoloji

Dergi: Uşak Üniversitesi Sosyal Bilimler Dergisi 2016 Vol.9 Issue 28/4, pp.88-102

Belge Tipi: Makale

Yayın Tarihi: 10/2016

Belge Dili: İngilizce

Document ID (Org No.): 2000674041

Sıklık: İki Yıllık

eISSN: 2651-4672

pISSN: 1308-738X

Sayı

Yazarlar:

Fatma AKYÜZ | Süleyman BİLGİÇ

Yayıncı:

Usak University

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Uşak Üniversitesi Sosyal Bilimler Dergisi 2016 Vol.9 Issue 28/4, pp.88-102

Belge Tipi:

Makale

Yayın Tarihi:

10/2016

Belge Dili:

İngilizce

Document ID (Org No.):

2000674041

Sıklık:

İki Yıllık

eISSN:

2651-4672

pISSN:

1308-738X