scholarly journals Corrigendum to “The relationship of operational innovation and financial performance – A critical perspective” [Int. J. Prod. Econ. 142 (2) (2013) 317–323]

2021 ◽  
pp. 108259
Author(s):  
Beate Klingenberg ◽  
Jaret Edwards ◽  
Roger J. Brown ◽  
Tom G. Geurts ◽  
Rachel Timberlake
Keyword(s):  
Financial Performance ◽  
Critical Perspective ◽  
Operational Innovation ◽  
Relationship Of ◽  
The Relationship

scholarly journals The Relation between Sustainable Innovation Strategy and Financial Performance Mediated By Environmental Performance

2015 ◽  
Vol 9 (2) ◽  
pp. 146
Author(s):  
Hariyati Hariyati ◽  
Bambang Tjahjadi
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Quantitative Research ◽  
Innovation Strategy ◽  
Business Unit ◽  
Unit Of Analysis ◽  
Sustainable Innovation ◽  
Manufacturing Company ◽  
Relationship Of ◽  
The Relationship

This study aims to examine the relationship of sustainable innovation strategy and financial performance through the mediation environmental performance. The hypothesis in this study is sustainable innovation strategy affect the financial performance which is mediated by environmental performance. This study is quantitative research in the explanatory level. The population of this study is all the manufacturer companies in East Java. The data is collected through questionnaire. The unit of analysis is a business unit. The respondent of this study is the manager of a business unit manufacturing company in East Java. The results showed that the environmental performance mediates partially the relation between sustainable innovation strategy and financial performance.<br /><br />

scholarly journals The Relationship Between Intellectual Capital and Financial Performance of Banks in Tanzania

2016 ◽  
Vol 7 (1) ◽  
pp. 28
Author(s):  
Janeth N. Isanzu
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Indicators ◽  
Data Set ◽  
Capital Efficiency ◽  
Period Data ◽  
Relationship Of ◽  
The Relationship ◽  
Efficiency Indicators

This study examines intellectual capital (IC) performance of banks operating in Tanzania,and investigates the relationship of IC on financial performance. It identifies the IC componentsthat may be the drivers of the traditional indicators of bank success. The study uses the ValueAdded of Intellectual Coefficient VAIC™ methodology, to measure the Intellectual Capitalefficiency of the Banks using a four years period data set from 2010 to 2013. The results of asurvey, show that intellectual capital performance of Tanzania is low and it is positively associatedwith bank financial performance indicators. However, when VAIC is split into its components, therelationships between these components and bank financial performance indicators vary. Threevalue efficiency indicators, Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE) andStructural Capital Efficiency (SCE) which are the components of VAIC™ ratio, were used in theanalysis.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI

2010 ◽  
Vol 10 (2) ◽  
pp. 41
Author(s):  
Hidayatullah ,
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Value Added ◽  
Corporate Financial Performance ◽  
Corporate Value ◽  
Moderating Variables ◽  
Good Corporate Governance ◽  
Relationship Of ◽  
The Relationship

<p class="Style1">This Thesis investigated the influence of financial performance toward corporate value by exposing Corporate Sosial Responsibility (CSR) and Good Corporate Governance (GCG) as Moderating Variables. Corporate Financial performance as independent variable is represented by the Financial Value Added (FVA) and Corporate Value as Dependent Variable is represented by Tobin `s Q value. CSR value is indexed based on the 78 items of exposure themes and GCG value is indexed using the 18 items of exposure themes which the researcher called Corporate Governance Perception Index. After selecting 149 companies listed in Indonesia Stock Exchange, the researcher found 39 manufacture companies<sup>.</sup>  qualified as the research objects based on the defined criteria, with observation timeframe from the year of2005 to 2008. The result of the research concludes that: Financial Performance (FVA) significantly influences the corporate value (Tobins 'Q); Corporate Sosial Responsibility also influences the relationship of corporate financial performance and the corporate value; and Good Corporate Governance influences the relationship of corporate financial performance and the corporate value as well.</p><p class="Style1">Keywords: Financial value Added, Tobin 's Q, CSR, GCG</p>

scholarly journals Ownership Concentration and Economic and Financial Performance in Latin-American Companies

2018 ◽  
Vol 4 (4) ◽  
pp. 1
Author(s):  
Tarcísio Pedro da Silva ◽  
Maurício Leite ◽  
Jaqueline Carla Guse ◽  
Tania Cristina Chiarello
Keyword(s):  
Financial Performance ◽  
Latin American ◽  
Ownership Structure ◽  
Ownership Concentration ◽  
American Depository Receipts ◽  
Publicly Traded ◽  
Linear Combinations ◽  
Depository Receipts ◽  
Relationship Of ◽  
The Relationship

The study examined the relationship of ownership concentration in the economic and financial performance of publicly traded Latin American companies possessing American Depository Receipts (ADRs). Generally, the capital structure decisions are tied directly to the results of the organizations, thus reflecting the economic and financial performance. The correlation between the set of variables within the group of ownership structure with the group of economic and financial performance showed significant correlation with the linear combinations, when analyzed in the set of all the samples of companies and taken separately by country. However, the results did not show similar correlation to Venezuela, Colombia and Peru due to the existence of few observations. The results also portrayed a significant correlation within economic and financial performance, higher to Mexican companies, when compared with the results of other countries and among the set of the two groups of variables that highlighted the analysis by ownership structure and economic and financial performance as well.

scholarly journals Pengaruh Sales (penjualan) dan Debt to Equity Ratio (DER) Terhadap Pertumbuhan Laba

MBIA ◽  
2020 ◽  
Vol 19 (2) ◽  
pp. 199-217
Author(s):  
Rifani Akbar Sulbahri
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Financial Ratios ◽  
Critical Probability ◽  
Corporate Values ◽  
Analysis Tools ◽  
Equity Ratio ◽  
Relationship Of ◽  
The Relationship ◽  
Profit Growth

The company always wants its business to grow. These developments will occur if supported by the ability of management to establish policies in planning, obtaining, and utilizing funds to maximize corporate values. It cannot be denied that profit growth cannot be separated from the company's financial performance. One of the most commonly used financial analysis tools is financial ratios. This research was conducted to reexamine the relationship of Sales and financial ratios with profit growth. The inconsistency of the results from previous studies caused this issue to be interesting to be examined again. This study aims to provide evidence that the variable Sales (Sales) and Debt to Equity Ratio, affect the profit growth. The conclusion in this study obtained Sales significant effect on earnings changes with the value of prob. sales variable <critical probability value (α = 5%) of 0.0043 <0.05, so that the sales variable has a significant effect on earnings changes.DER has a significant effect on earnings changes on prob. DER variable <critical probability value (α = 5%) of 0.0000 <0.05, so that the DER variable has a significant effect on earnings changes.   Abstrak Perusahaan senantiasa menginginkan usahanya berkembang. Perkembangan tersebut akan terjadi apabila didukung oleh adanya kemampuan manajemen dalam menetapkan kebijaksanaan dalam merencanakan, mendapatkan, dan memanfaatkan dana-dana untuk memaksimumkan nilai-nilai perusahaan. Tidak dapat dipungkiri bahwa pertumbuhan laba tidak bisa terlepas dari kinerja keuangan perusahaan. Salah satu alat analisis keuangan yang paling sering digunakan adalah rasio keuangan. Penelitian ini dilakukan untuk menguji kembali hubungan Sales (Penjualan) dan rasio keuangan dengan pertumbuhan laba.Adanya ketidak konsistenan hasil dari penelitian-penelitian sebelumnya menyebabkan isu ini menarik untuk diteliti kembali. Penelitian ini bertujuan untuk memberikan bukti bahwa variabel Sales (Penjualan) dan Debt to Equity Ratio,berpengaruh terhadap pertumbuhan laba. Kesimpulan pada penelitian ini didapat Sales berpengaruh signifikan terhadap Perubahan laba dengan Nilai prob. variabel sales < nilai probabilitas kritis (α = 5%) sebesar 0.0043 < 0,05, sehingga variabel sales berpengaruh signifikan terhadap perubahan laba.DER berpengaruh signifikan terhadap Perubahan laba Nilai prob. variabel DER < nilai probabilitas kritis (α = 5%) sebesar 0.0000 < 0.05, sehingga variabel DER berpengaruh signifikan terhadap perubahan laba. Kata Kunci : Pertumbuhan Laba, Penjualan, DER

scholarly journals The Link between Corporate Social Performance and Financial Performance: Evidence from Indonesian Companies

2007 ◽  
Vol 1 (1) ◽  
pp. 149 ◽  
Author(s):  
Hasan Fauzi ◽  
Lois S. Mahoney ◽  
Azhar Abdul Rahman
Keyword(s):  
Financial Performance ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Resource Theory ◽  
Moderating Variables ◽  
Corporate Social ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
Slack Resource

This study examines the relationship of corporate social performance (CSP) to corporate financial performance (CFP) to determine if CSP is related to firm performance.  Additionally, it examines whether firm size or industry affects the relationships between CSR and CSP. This study  advances the literature as it examines this relationship for companies in a developing country, Indonesia, along with examining the impact of moderating variables on this relationship. Two models were developed: the first model was derived using slack resource theory and the second model was developed using the good management theory. Through the examination of 383 firms, the result of the study failed to find a significant relationship between CSP and CFP in either model.  Further analysis, using the slack resource theory, did find that company size had a significant positive moderating effect on the relationship between CSP and CFP.

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