scholarly journals Economic-Financial and Sports performance in the management of Brazilian Football Clubs

The economic, financial and sports performances of Brazilian football clubs may be related. Therefore, this study aimed to analyze the relationship between the economic-financial and sporting performances of Brazilian football clubs, in the years 2015 to 2019. The methodology regarding the problem is quantitative, as for the objectives is descriptive and has as its objective technical procedure to documentary research. Data were collected from the transparency portal of the 30 clubs that participated, at least once, in Series A, of the Brazilian Championship (CBF), in the defined period. After collecting the financial statements, the data were tabulated and analyzed statistically by means of correlation. The results show that clubs with better positioning in the CBF ranking have, in general, total assets and revenues higher than the other teams. In addition, there was a high percentage of indebtedness in football clubs, and the return on assets, in most of the sample, showed negative indicators. Thus, it is concluded that larger clubs (size), with high revenue generation and better positioned in the ranking tend to have a higher level of financial and sporting performance in their management.

2019 ◽  
Vol 8 (2) ◽  
pp. 107-122
Author(s):  
Muhammad Shareza Hafiz ◽  
Radiman Radiman ◽  
Maya Sari ◽  
Jufrizen Jufrizen

This study aims to analyze the effect of Non-Performing Loans (NPLs), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR), simultaneously on Return on Assets (ROA) on BUMN Banks listed on the Indonesia Stock Exchange either partially and simultaneously. The research approach used in this study uses an associative approach. This research was conducted at the Indonesia Stock Exchange (IDX) specifically Bank BUMN listed on the Indonesia Stock Exchange (IDX). The population used in this study was state-owned Bank companies listed on the Indonesia Stock Exchange (IDX) which amounted to 4 companies. Based on the sample withdrawal criteria above, a research sample of 4 BUMN bank companies was obtained. The type of data used is documentary data, which are research data in the form of financial statements owned by state-owned banks listed on the Indonesia Stock Exchange. Data analysis techniques are used to test the effect of Non-Performing Loans (NPLs), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR) to Return on Assets (ROA) either partially or simultaneously is multiple linear regression. The results showed that partially Non Performing Loans (NPL) and Capital Adequacy Ratio (CAR) had a negative and not significant effect on Return on Assets. Partially, Loan to Deposit Ratio (LDR) has a negative and significant effect on Return on Assets. And simultaneously, Non Performing Loans, Capital Adequacy Ratio and Loan to Deposit Ratio have a significant effect on Return on Assets (ROA) at State-Owned Banks listed on the Indonesia Stock Exchange.  


2021 ◽  
Vol 5 (2) ◽  
pp. 86-98
Author(s):  
Diana Riyana Harjayanti ◽  
Ade Irma ◽  
Ratna Tri Hari Safariningsih ◽  
Fajar Gumilang Kosasih

The purpose of this study is to determine factors Capital Adequacy Ratio, Non-Performing Loans and Operational Cost of Operating Income, Return On Assets as profitability at PT. Bank Mandiri (Persero) Tbk. with periode 2011-2020. The research method used in this study is descriptive quantitative. The population used is the financial statements of PT. Bank Mandiri (Persero) Tbk. The sample used is data that comes from the notes to the financial statements and income statements of PT. Bank Mandiri (Persero) Tbk. in the period 2011 to 2020. Based on the results of the partial test (t test) the results is Capital Adequacy Ratio and Non Performing Loan have not a significant influence on Return On Assets and Operational Cost of Operating Income has a significant influence on Return On Assets. But base on simultan (F test) shows that the Capital Adequacy Ratio, Non Performing Loan and Operational Cost of Operating Income have a significant influence on Return On Assets. In the coefficient of determination, the value of Adjusted R Square is 92.60%, Return On Assets can be explained by the Capital Adequacy Ratio, Non-Performing Loans and Operating Cost of Operating Income, which means that the relationship between variables has a strong correlation, while the remaining 7.4% can be explained by other variables.  


Retos ◽  
2019 ◽  
pp. 666-672
Author(s):  
Pedro Vigário ◽  
Armando Teixeira ◽  
Felício Mendes

Abstract. In this study, we intended to identify psychosocial and environmental factors common to both, coach and athlete, in a situation of relational dyad, perceived by themselves, in a context of individual sport. In the same way, to perceive which factors were considered most preponderant in the sports performance by the two elements of the dyad. Two interviews were conducted individually, to both coach and athlete, and identified the variables present in this dyad by the coding of the interviews. In the analysis of the collected data, the method used was qualitative. Ten common factors were identified: environment, confidence, empathy, mental exigency, motivation, objectives, perfectionism, resilience, overcoming and values. However, there were significant differences in the relative frequencies of each of these factors, depending on whether they came from the coach or the athlete. It was concluded that, despite the existence of factors common to both subjects, the perception of their significance for the relationship, is not the same. The results also suggest that coaches have a significant focus on the variables of competence. On the other hand, the athletes, in addition to the competence variables, also focus on bond factors such as confidence, or self-knowledge factors such as overcoming.Resumen. En este estudio pretendemos identificar factores psicosociales y ambientales comunes a ambos, entrenador y atleta en situación de pareja relacional, percibidos por los propios, en contexto de modalidad individual. De igual modo, percibir cuáles los factores juzgados más preponderantes en el rendimiento deportivo por los dos elementos de la pareja. Fueron realizadas dos entrevistas, individualmente, a ambos, entrenador y atleta, identificadas las variables presentes en esta pareja a través de la codificación de las entrevistas. En el análisis de los datos recogidos, el método utilizado fue cualitativo. Se identificaron diez factores comunes: ambiente, confianza, empatía, exigencia mental, motivación, objetivos, perfeccionismo, resiliencia, superación y valores. Sin embargo, se verificaron diferencias significativas, en cuanto a las frecuencias relativas de cada uno de estos factores, dependiendo se provenían del entrenador o del atleta. Se concluyó que, a pesar de la existencia de factores comunes a ambos sujetos, la percepción de su significancia para la relación no es igual. Los resultados sugieren que los entrenadores tienen un foco significativo en las variables de cualificaciones. Por otro lado, los atletas, más allá de las variables de cualificación, también tienen foco en factores de vínculo como la confianza, o de autoconocimiento, como la superación.


2015 ◽  
Vol 1 (7) ◽  
pp. 518
Author(s):  
Rizkary Roslianti ◽  
Leo Herlambang

Islamic stocks is one of the most preffered investment type by Muslim investors. In the decision making process, the investors have to considered the financial reports and stock analysis. This study aims to investigate the effect of fundamental factors that represented by Return on Assets, Debt to Equity Ratio and Total Assets Turnover toward stock return.This study used a quantitative approach using secondary data, they are financial statements and stock return companies listed on Indeks Saham Syariah Indonesia years 2011-2012. This study used a significance level of 5%.Based on the regression analysis results, it indicates that Return on Assets variable has a very significant effect on the stock return. On the other hand, Debt to Equity Ratio variable and Total Assets Turnover variable do not have significant effect to the stock return. Simultaneously, Return on Assets, Debt to Equity Ratio and Total Assets Turnover have significant effect to stock return.


2017 ◽  
Vol 12 (12) ◽  
pp. 53 ◽  
Author(s):  
Andrea Rey ◽  
Francesco Santelli

In the last few years, the economic literature has shown an increasing interest in the football industry. Therefore, the purpose of this paper is to investigate the relationship between financial performance and sporting performance in Italian football, by investigating the statistical evidences.In order to do it, the financial indicators and sporting performance will be examined with regards to 29 clubs in Serie A (the highest official Italian football league) that participated in the league during the period 2011-2015. The data are collected from the financial statements of the clubs and have been processed into financial ratio indicators. The empirical statistical analysis has been carried out by means of correlation and regression analysis.This research study empirically reveals that Italian clubs that are in good financial health, not indebted and that record higher revenues achieve the best sporting performance. This process is consistent with the “virtuous circle” theorized by the academic literature.The application of this work can be extended to other national leagues by adding new ratios. On the other hand, the main limitation is related to the fact that the entry of foreign investors in recent years to Serie A could change this trend.


2019 ◽  
Vol 3 (1) ◽  
pp. 24
Author(s):  
Muhammad Andhika Wiranegara

The purpose of this study was to determine whether the level of People's Business Credit distribution, non-performing loans, Bank Indonesia interest rates and CAR can affect the level of profitability (Return On Asset) of PT Bank Rakyat Indonesia (Persero) Tbk, this study using secondary data sourced from the quarterly financial statements in the period 2010-2017. In managing the data that is owned, the author uses the SPSS version 20 data processing application. The data analysis technique used is multiple linear regression and to test the hypotheses of this study using t-statistical tests to test hypotheses partially and f-statistical tests to test hypothetically simultaneous. From the results of the tests that have been carried out in the Business Credit distribution, the interest rates of Bank Indonesia and CAR do not partially affect Return On Assets, while the non-performing loans affect Return On Assets. Simultaneously, the variable of People's Business Credit distribution, non-performing loans, Bank Indonesia interest rates and CAR has an effect on Return On Asset of 71.4 percent and the other is influenced by variables other than those studied. Key notes : Kredit Usaha Rakyat, Non Performing Loan, tingkat suku bunga Bank Indonesia, Capital Adequacy Ratio, Return On Asset.


2020 ◽  
pp. 181-191
Author(s):  
Mudassir Zaman ◽  
Shakir Ullah ◽  
Arshad Ali

This study looks into the relationship between the capital structure and profitability of Islamic and conventional banks, listed on the Karachi Stock Exchange extracting data for 250 observations between 2006 and 2016 from their financial statements. The paper uses regression analysis to check the proposed relationship. We found a strong correlation between Debt-to-Equity (D/E) ratio and Return on Equity (ROA) in conventional banks while no significant relationship existed in Islamic banks. The findings can be explained in terms of the different deposit mechanisms employed by the two systems i.e. the conventional banking system considers all deposits as liabilities of the banks while on the other hand Islamic banks only write the current accounts as a debt. The Modaraba-based deposit accounts of Islamic banks are considered as equity. This paper contributes theoretically to the current body of Islamic finance literature in Pakistan. On the practical side, the study suggests that Islamic banks can increase their savings deposits as they pose no risk and have equity-like features.


2017 ◽  
Vol 12 (3) ◽  
pp. 36 ◽  
Author(s):  
Luca Ferri ◽  
Riccardo Macchioni ◽  
Marco Maffei ◽  
Annamaria Zampella

This paper aims to investigate the relationship between the financial and the sports performance of Italian football teams. To achieve this aim, a panel data analysis was performed, using financial statements and data from sports results. The panel dataset covers seven seasons (from 2007–2008 to 2013–2014) and 29 clubs that belong to the Italian “Serie A.” The results indicate positive effects between the expenses for football players’ salaries and the clubs’ sports performance but no significant effects between player transfer fees and sports performance.


2019 ◽  
Vol 4 (2) ◽  
pp. 622
Author(s):  
Murni Mala Sari ◽  
Pitri Yandri

This study aims to analyze the relationship between financial ratios at PT SWA Indomedika Prima. PT SWA Indomedika Prima is a company engaged in the field of health services by managing a group practice clinic specialist to serve Outpatient and Medical check-ups in BNI's Big Office divisions, Regional offices and BNI Branches throughout Jabodetabek and Karawang, Serang and Credit Centers Middle and small and Non BNI. This study uses the Structual Equation Modeling (SEM) analysis method. This research was conducted to find out how the relationships that occur in financial ratios, whether there is a positive or negative relationship. The ratio used in this study is Current Ratio (CR), Quick Ratio (QR), Cash Ratio (CsR), Debt Ratio (DR), Debt to Equity (DER), Total Asset Turn Over (TATO), Working Capital Turn Over (WCT), Return on Assets (ROA), Return on Equity (ROE). This study uses financial statements of PT SWA Indomedika Prima for 8 (eight) years, namely the period 2010-2017. The results of testing this study will be discussed further in this article.


2020 ◽  
Vol 22 (1) ◽  
pp. 21-32
Author(s):  
Anastasia Dian Cahyaningrum ◽  
Apriani Dorkas Rambu Atahau

This study seeks to investigate the impact of intellectual capital on banks’ financial performance with banks’ risks as the intervening variable. By using the purposive sampling technique, we selected 30 sample firms from publicly listed Indonesian banks in 2015–2017. This study generated the research data from banks’ financial statements in those years. We then analyzed our data by using the Partial Least Square. The results demonstrate that banks’ risks do not mediate the relationship between intellectual capital and banks’ financial performance. Meanwhile, intellectual capital negatively affects operational risk and market risk. In addition, credit risk negatively affects banks’ financial performance, and liquidity risk negatively affects banks’ financial performance. Lastly, intellectual capital does not affect banks’ financial per­form­ance.


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