Linearity Assumption among Profitabilty , Sales and Current Operating Assets : A Study of Quoted Food and Beverages Industries in Nigerian Stock Exchange

2013 ◽  
Vol 2 (7) ◽  
pp. 48-58
Author(s):  
Sunday Ajao Owolabi ◽  
Sunday Adebayo Alayemi
Keyword(s):  
Stock Exchange ◽  
Food And Beverages ◽  
Current Operating

Analysis Of The Impact Of Company Size On Systemic Risk Based On Capital Asset Pricing Model In Food And Beverages Companies Listed On The Indonesia Stock Exchange Year 2009-2011

2021 ◽  
Vol 12 (1) ◽  
pp. 01-07
Author(s):  
Rahmadina Agusti
Keyword(s):  
Asset Pricing ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Systematic Risk ◽  
Capital Asset Pricing ◽  
Company Size ◽  
Manufacturing Companies ◽  
Capital Asset ◽  
Food And Beverages ◽  
The Impact

Before investing, investors should consider the stock beta as a measure of systematic risk. By knowing beta stocks investors can directly determine the sensitivity of the return securities market returns. By knowing the sensitivity return, it automatically investors would be able to assess how much risk it will face when investing their funds in the company's stock. Investors can also adjust the investment that is fit to return they want to earn. This study aim is to determine the impact of company size on systematic risk based capital asset pricing models. Population of this study are all food and beverages manufacturing companies listed (listing) on ​​the Indonesian Stock Exchange from 2009 to 2011. There are 16 companies that fit in the criteria and the sample was 12 companies. Data were analyzed by multiple linear regression analysis. Results of this study showed that the size of the company significant positive effect on the systematic risk with adjusted R square value of 0.994, which means the size of the company has a strong influence in predicting systematic risk.

scholarly journals Association between Accounting Numbers and Value of Food and Beverages Firms in Nigeria

2015 ◽  
Vol 7 (12) ◽  
pp. 245
Author(s):  
Nyor Terzungwe ◽  
Nasiru Rabiu
Keyword(s):  
Value Relevance ◽  
Stock Exchange ◽  
Investment Decision ◽  
Market Price ◽  
Accounting Information ◽  
Financial Statements ◽  
Annual Reports ◽  
Market Values ◽  
Food And Beverages ◽  
Accounting Numbers

<p>The degree of statistical relationship between the contents of financial statements and market price of equity is what is termed Value relevance of accounting information. It explains stock market measures using financial information variables and it is a very useful guide to investors in pricing of shares. This study examines the extent of association between accounting information variables of earnings, dividend and book value of equity and market value of listed Food and Beverages firms in Nigeria. Data were collected from the published annual reports of the sampled firms and their market values obtained from the official daily list of the Nigerian Stock Exchange (NSE) over a period of 10 years (2001-2010). Using multivariate regression as technique for data analysis, the study established that accounting information of Food &amp; Beverages companies in Nigeria is value relevant. Accordingly, the study recommends the use of financial statements figures of Food and Beverages firms for investment decision.</p>

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGES

2018 ◽  
Vol 8 (1) ◽  
pp. 439
Author(s):  
I Putu Sukarya ◽  
I Gde Kajeng Baskara
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Negative Influence ◽  
Positive Influence ◽  
Probability Sampling ◽  
Food And Beverages ◽  
Sampling Approach

The firm value is important because it reflects the performance of the company that affect the perception of investors to the company. The purpose of the study is to determine the effect of profitability, leverage, and liquidity to the firm value. Sampling method used in this research is non-probability sampling approach with purposive sampling technique. The number of samples are 12 companies in the food and beverages sector in Indonesia Stock Exchange 2014-2016. The results showed that simultaneously profitability have significant influence to firm value, leverage have significant influence to firm value, and liquidity have significant influence to firm  value. Partially profitability has a positive influence significantly to  firm value, Leverage has negative influence not significanlyt to firm value, and Liquidity has a positive influence significant to firm value. Keywords: firm value, profitability, leverage, and liquidity

scholarly journals Pengaruh Biaya Produksi, Biaya Administrasi Umum, dan Biaya Pemasaran Terhadap Laba Pada Perusahaan Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia

2019 ◽  
Vol 7 (2) ◽  
pp. 83-88
Author(s):  
Andri Hasmoro Kusumo Broto
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Financial Statements ◽  
Production Costs ◽  
Administrative Costs ◽  
Significant Negative Effect ◽  
Food And Beverages ◽  
Negative Effect ◽  
Marketing Costs

AbstractThis study aims to: (a) determine the partial effect of production costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (b) To determine the effect of partial general administrative costs on profits in listed food and beverages company On the Indonesia Stock Exchange. (c) To determine the effect of partial marketing costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (d) To determine the simultaneous effect of production costs, general administrative costs, and costs income to the food and beverages company listed in the Indonesia Stock Exchange. The population in this study is a food and beverages company listed on the Indonesia Stock Exchange in 2017. Data collection techniques use quarterly financial statements. Sampling purposive sampling technique. Data analysis techniques use multiple linear regression and hypothesis test (t test and F test). The results show: (a) there is a partial significant negative effect on production costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (b) There is a partial significant negative effect on general administration costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (c) There is a partial significant negative effect on marketing costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (d) There is a significant negative effect simultaneously production costs, general administrative costs, and marketing costs to earnings at food and beverages company listed in Indonesia Stock Exchange. Keywords: Production Costs, General Administrative Costs, Marketing Costs, Profit

scholarly journals Effect of Female CEO and CFO on Cash Holdings on Food and Beverages Companies Listed on Indonesia Stock Exchange

2021 ◽  
pp. 26-38
Author(s):  
Ade Awaludin ◽  
◽  
Suherman Suherman ◽  
Gatot Nazir Ahmad ◽  
◽  
...  
Keyword(s):  
Stock Exchange ◽  
Gender Diversity ◽  
Current Trend ◽  
Cash Holdings ◽  
Fixed Effect Model ◽  
Practical Significance ◽  
Significant Positive Effect ◽  
Food And Beverages ◽  
The Impact ◽  
Positive Effect

The current trend in the management of large companies is implementation of the gender diversity measures. The existence of women at the top management became one of the growing issues recently, especially in corporate governance. The prevailing opinion is still that men are better and more deserving to hold the power of leaders in the company. But authors believe that this statement needs to be verified. The purpose of this study is to assess the impact of female CEO and CFO on cash holdings of Indonesian food and beverages companies. The data used in this study are the data from annual report of food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The company's cash holdings in this study are assessed on the basis of two indicators: a) the ratio of the cash and cash equivalents to the company's total assets; b) the ratio of the cash and cash equivalents to the company's net assets. The sample of the study is presented by 25 companies with 125 observations. For data analysis authors use the panel data regression analysis and the fixed-effect model. Microsoft Excel 2013, Stata/MP 16.0 and Reviews 10 software were used for data processing. The analysis results show that the female CEOs have a significant positive effect on the company's cash holdings, while female CFOs have no significant positive effect on the company's cash holdings. These results have the practical significance because they will help the business owner to make the right decision when he selects candidates for the position of CEO/CFO.

scholarly journals Analisis Rasio Keuangan terhadap Harga Saham pada Perusahaan Food and Beverages

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 380-395
Author(s):  
Namira Ufrida Rahmi ◽  
Andrew Andrew ◽  
Angelia Stefani ◽  
Fenita Fenita
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Profit Margin ◽  
Analysis Tool ◽  
Current Ratio ◽  
Return On Equity ◽  
Insignificant Effect ◽  
Food And Beverages ◽  
Net Profit

This research was conducted with the aim of examining the effect of Current Ratio, Quick Ratio, Net Profit Margin and Return on Equity on stock prices in food & beverage sector companies listed on the Indonesia Stock Exchange from 2013 to 2019. The population is the Food & Beverages sector companies listed on the IDX in 2013-2019. The sample was taken using purposive sampling method, so that the sample becomes 70 observation. This research was classified as quantitative research and the type of research is descriptive. The data analysis technique was carried out by using multiple linear regression test using the SPSS ver 25 analysis tool. The results showed that Current Ratio partially has a negative and insignificant effect on stock prices. Quick Ratio partially has a positive and insignificant effect on stock prices. Net Profit Margin partially has a positive and significant effect on stock price. And, Return on Equity partially has a negative and insignificant effect on stock prices. Meanwhile, simultaneously, Current Ratio, Quick Ratio, Net Profit Margin and Return on Equity have a positive and significant effect on stock prices in food and beverages sector companies listed on the Indonesia Stock Exchange in 2013-2019.

scholarly journals Perngaruh Kinerja Keuangan Dan Intellectual Capital Terhadap Nilai Perusahaan Yang Terdaftar di BEI

2021 ◽  
Vol 3 (1) ◽  
pp. 89
Author(s):  
Nadya Variaty ◽  
Khairina Natsir
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Quantitative Data ◽  
Stock Exchange ◽  
Sampling Techniques ◽  
Panel Regression ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Purposive Sampling ◽  
Food And Beverages

The purpose of this study was to determine the effect of profitability, leverage, and intellectual capital on the value of the firm of the consumers goods sectors listed in indonesian stock exchange in the periode of 2014-2018. The proxy used to measure firm value is Tobin’s Q method, profitability is measured by ROA ratio, leverage is measured by DER ratio, and intellectual capital measured by VAHU ratio. The research method used causal research using quantitative data and purposive sampling techniques. The research sampel consisted of 11 companies with 55 observational data. Data analysis was performed using a panel regression model using E-Views 9.0 software. The results showed profitability, leverage, and intellectual capital significantly influence the value on the value of the firm in food and beverages companies in Indonesia stock exchange.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, leverage, dan intellectual capital terhadap nilai perusahaan pada perusahaan F&B yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Proksi yang digunakan untuk mengukur Nilai perusahaan adalah metode Tobin’s Q, profitabilitas diukur dengan ROA, leverage diukur dengan DER, intellectual capital diukur dengan VAHU. Penelitian ini merupakan penelitian kausal dengan data kuantitatif dan metode purposive sampling. Sampel penelitian adalah 11 perusahaan dengan 55 data observasi selama periode 2014- 2018. Data dianalisis dengan model regresi data panel menggunakan perangkat lunak EViews 9.0. Hasil penelitian ini menunjukan profitabilitas, leverage, dan intellectual capital secara parsial memiliki pengaruh yang signifikan terhadap nilai perusahaan pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2014- 2018.

scholarly journals Faktor Fundamental dan Abnormal Return Perusahaan Makanan dan Minuman

2016 ◽  
Vol 3 (02) ◽  
pp. 131-148
Author(s):  
Warsono Warsono
Keyword(s):  
Cash Flow ◽  
Abnormal Return ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Return On Equity ◽  
Food And Beverages ◽  
Price Earnings Ratio ◽  
Equity Ratio ◽  
Operating Cash Flow

A B S T R A C T Financial statement is one of source information that is needed for the economic decision maker, especially for stock exchange performers. It reflects company’s performance during the period. The other one is statement of cash flow from operating activities that reflect their performance on their daily activities. This research aim to get empirical evidence on the influence of financial performance that are represented by operating cash flow, price earnings ratio, return on equity, debt to equity ratio, and size to the abnormal stock return. This research take 12 samples of food and beverages companies which are listed in Indonesia Stock Exchange from 2011-2015. The method used in the research by using multiple linear regression analysis. This study concludes that operating cash flow have no influence to the abnormal stock return. Price earnings ratio, return on equity, debt to equity ratio, and size significantly effect toward abnormal return. Size has a dominant influence to the abnormal stock return. It means that size is the best representation of independent variables to appraise that abnormal stock return on food and beverages company. A B S T R A K Laporan keuangan merupakan salah satu sumber informasi yang diperlukan untuk pengambilan keputusan ekonomi, terutama untuk investor di bursa saham. Hal ini mencerminkan kinerja perusahaan selama periode tersebut. Informasi lain yang penting adalah laporan arus kas dari aktivitas operasi yang mencerminkan kinerja mereka pada kegiatan sehari-hari mereka. Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh kinerja keuangan yang diwakili oleh arus kas operasi, Price Earning Ratio, Return on Equity, Rasio hutang terhadap ekuitas, dan ukuran untuk return saham yang abnormal. Penelitian ini mengambil 12 sampel perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2011-2015. Metode yang digunakan dalam penelitian ini dengan menggunakan analisis regresi linier berganda. Penelitian ini menyimpulkan bahwa arus kas operasi tidak memiliki pengaruh terhadap return saham yang abnormal. Price Earning Ratio, Return on Equity, Debt to Equity ratio, dan ukuran secara signifikan mempengaruhi terhadap return abnormal. Ukuran perusahaan memiliki pengaruh dominan terhadap return saham yang abnormal. Ini berarti bahwa ukuran adalah representasi terbaik dari variabel independen untuk menilai bahwa return saham abnormal pada makanan dan minuman perusahaan. JEL Classification: G14, F62

scholarly journals Capital Structure and Organizational Performance: Evidence from Nigerian Food and Beverage Companies

2019 ◽  
pp. 1-9
Author(s):  
G. T. Ayo-Oyebiyi
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Organizational Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Food And Beverages ◽  
Beverage Industry ◽  
Food And Beverage Industry ◽  
Food And Beverage ◽  
The Impact

This study seeks to investigate the impact of capital structure on the performance of organizational performance with particular reference to Nigerian Food and Beverage Companies. Secondary data was used for this study. It was adopted from the audited financial statements of the listed food and beverages companies in the Nigerian Stock Exchange (NSE), for the period of the year 2014 – 2018. The method of analysis used was Pearson Moment Correlation Coefficient and Linear Regressions. The results reveal that firm leverage, tangibility of assets and liquidity have an inverse relationship with the financial performance of the Nigerian food and beverage industry, while, growth and firm’s size have a positive relationship with the financial performance of Nigerian food and beverages industry.  The study, recommends that Nigerian Food and Beverage should, therefore, strike a balance between their choice of capital structure and the effect on its performance as it affects the shareholder's risks.

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