scholarly journals THE EFFECT OF COMPANY ACTIVITIES ON DEBT COMPOSITION AND PROFITABILITY ON PUBLIC COMPANIES IN INDONESIAN FOOD AND BEVERAGE INDUSTRY

2020 ◽  
Vol 8 (7) ◽  
pp. 371-380
Author(s):  
LCA Robin Jonathan ◽  
Theresia Militina
Keyword(s):  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Fixed Asset ◽  
Public Companies ◽  
Beverage Industry ◽  
Food And Beverage Industry ◽  
Net Profit ◽  
Food And Beverage ◽  
Turn Over

This study aims to analyze the effect of company activities which projected in the Total Asset Turn Over (TATO), Inventory Turn Over (ITO), and Fixed Asset Turn Over (FATO) variables on Debt Composition (DAR) and Net Profit Margin (NPM) on Indonesian Public companies in food and beverages sector during 2013-2019. The research data is sourced from 21 issuers, 7 issuers do not include financial statements and losses, therefore the sample size is 14 issuers. Data were analyzed using multiple linear regression analysis and path analysis. The results showed that simultaneous company activities: TATO, ITO and FATO have significant effect on DAR and NPM. DAR has no significant effect in mediating the influence of TATO, ITO and FATO on NPM. Overall, DAR played a role in weakening TATO's influence on NPM. As for ITO and FATO, DAR played a role in strengthening ITO's influence and FATO's influence on NPM.

scholarly journals Profitability Ratio Analysis and its Effect’s to Firm Value in the Food and Beverage Industry in Indonesian Stock Exchange

2017 ◽  
Vol 9 (4) ◽  
pp. 12-17
Author(s):  
Sitti Murniati
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Operating Income ◽  
Book Value ◽  
Contribution Margin ◽  
Beverage Industry ◽  
Food And Beverage Industry ◽  
Net Profit ◽  
Food And Beverage ◽  
Earning Power

This study aims to analysis the profitability ratio consisting of net profit margin, basic earning power and contribution margin and its effect on firm value in Food and Beverage industry. The data in this study, obtained from the capital market information center with the object of research in Food and Beverage industry listed on the Indonesian Stock Exchange. This study uses secondary data sourced from the financial statements in Food and Beverage industry, published by the Indonesian Stock Exchange in 2012 until 2015. The data analysis method used is multiple regression analysis. After analysis of all data, the result of research is as follows: 1) net profit margin has a positive and significant effect to price book value which means that management experience success in operational matter and will result in increasing investor trust to invest in Food and Beverage industry, 2 ) basic earning power has a positive and insignificant effect to price book value which means that the working capital in the issuer is only the operating capital or operating assets, as well as the profit that is accounted for only from the operating income of the company is net operating income, and 3) contribution margin has a negative and significant effect to price book value which means that the issuer has not been able to generate profits from the sales of its product caused by the selling price of down so that the contribution margin amount cannot be used to cover all fixed costs so that there is loss in the period.

scholarly journals PENGARUH KUALITAS PRODUK, HARGA PRODUK, DAN KEMASAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN (STUDI KASUS PADA JUS BUAH DEPOT SALMON DI SURABAYA

PERFORMA ◽  
2021 ◽  
Vol 4 (5) ◽  
pp. 700-707
Author(s):  
Jovi Vachel ◽  
Wirawan ED Radianto
Keyword(s):  
Product Quality ◽  
Quantitative Methods ◽  
Fruit Juice ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Product Packaging ◽  
Beverage Industry ◽  
Quality Product ◽  
Food And Beverage

This research is based on the failure of researchers' business namely Carico, Carico is a company engaged in the Food and Baverage industry, Carico is one of the original local brands of Indonesia, which sells authentic Carica fruit juice, Carica fruit can only grow in 2 places in the world. Carica fruit juice with a sweet and fresh taste has many health benefits, such as smooth digestion. However, as the sales process in Carico fluctuated, the researchers wanted to benchmark with similar competitors. Researchers use Salmon Depot Juice as a benchmarking in this study because the Salmon Depot Juice business is much better profit. Jus Depot Salmon was established in 2016 at Ciputra University in Surabaya. Prices offered by Salmon Depot juice range from IDR 10,000 - IDR 20,000. Salmon Depot Juice uses one employee and sells a variety of juice variants. In one day, it can sell 100 to 150 cups with a turnover of Rp 1,000,000 to Rp 2,000,000. Consumers who buy are Ciputra University students. The formulation of the problem in this study is whether the quality, price, and packaging of the product affect the purchasing decision of salmon depot fruit juice products in Surabaya. That is expected to be input for researchers in making improvements and adding insights about purchasing decisions, product quality, product prices and product packaging in running a food and beverage industry business. Researchers used quantitative methods with a population of consumers who bought Salmon Depot juice products in Surabaya with an infinite amount, using 385 people taken from the formula according to (Sugiyono, 2018; 142). The data collection method uses an offline questionnaire using a Likert scale and uses multiple linear regression analysis. The results of this study are the quality, price and product packaging significantly influence purchasing decisions. Keywords: product quality, product prices, product packaging, purchasing decisions.  

scholarly journals Pengaruh Modal Kerja Terhadap Net Profit Margin pada Industri Makanan dan Minuman yang Terdaftar di BEI

2020 ◽  
Vol 1 (1) ◽  
pp. 205-220
Author(s):  
Karunia Putri Augustina Dwi Anggiyani ◽  
Leni Nur Pratiwi ◽  
Banter Laksana
Keyword(s):  
Stock Exchange ◽  
Profit Margin ◽  
Working Capital ◽  
Short Term ◽  
Beverage Industry ◽  
Food And Beverage Industry ◽  
Net Profit ◽  
Food And Beverage ◽  
Negative Effect ◽  
Inventory Turnover

The aims of this research are to analyze the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivables Turnover, and Short-term Debt to Net Profit Margin (NPM) at food and beverage industry listed on BEI (Indonesia Stock Exchange) Period 2017-2019. This research is using purposive sampling method and obtained a sample of 6 companies. The analysis used to determine the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover, and Short-Term Debt on Net Profit Margin (NPM) is a statistical analysis with using the help of SPSS 22.0 software. The results of this study indicate that the Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover and Short Term Debt variables simultaneously have a significant effect on Net Profit Margin (NPM). Working Capital Turnover, Inventory Turnover and Short-term Debt partially have a negative effect on NPM. Receivables turnover has a positive effect on NPM. whereas, cash turnover does cash turnover does not have an effect on NPM.

scholarly journals The Effect of IFRS Adoption on the Readability of Annual Reports: An Empirical Study of Indonesian Public Companies

2019 ◽  
Vol 21 (2) ◽  
pp. 49-57
Author(s):  
Irfan Hidayatullah ◽  
Dyah Setyaningrum
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Negative Relationship ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Public Companies ◽  
Financial Firms ◽  
Ifrs Adoption

This study aims to determine the effect of IFRS adoption on the readability of annual reports readability in Indonesia. The sample of this study includes 52 non-financial firms within a four-year period, from 2010-2011 and 2013-2014, with 208-year observations. Hypothesis testing is conducted by multiple linear regression analysis. This study provides evidence that IFRS adoption has significant and negative relationship with disclosure readability in Indonesian public companies. Implication of this study is IFRS adoption requires more sophisticated and/or more competent users of financial statements, measured by higher requirements of years of education needed to comprehend the disclosures.

scholarly journals PENGARUH AKTIVITAS PERUSAHAAN TERHADAP PROFITABILITAS DAN PELUANG INVESTASI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG GO-PUBLIC DI INDONESIA

BISMA ◽  
2019 ◽  
Vol 13 (2) ◽  
pp. 87
Author(s):  
LCA Robin Jonathan ◽  
Theresia Militina
Keyword(s):  
Research Data ◽  
Investment Opportunity ◽  
Working Capital ◽  
Fixed Asset ◽  
Financial Reports ◽  
Public Companies ◽  
The Public ◽  
Industry Sector ◽  
Food And Beverage ◽  
Turn Over

This study aims to analyze the effect of company activity that projected in four variables, i.e., Total Asset Turn Over (TATO), Inventory Turn Over (ITO), Fixed Asset Turn Over (FATO), and Working Capital Turn Over (WCTO) on profitability (Return on Asset/ROA) and investment opportunity in the public companies in Indonesia incorporated in the consumer goods industry sector during the period of 2013-2015. The research data were sourced from the company financial reports taken from 37 companies as the research sample that consist of the following industry sub-sectors: food and beverage (17 issuers), cigarettes/tobacco (4 issuers), pharmaceuticals (9 issuers), cosmetics and household needs (4 issuers), and household appliances (3 issuers). Data were analyzed using multiple linear regression and path analysis. The results showed that simultaneously company activity has a significant effect on ROA and ROA significantly mediates the effect of TATO on investment opportunity. However, ITO, FATO, and WCTO have no significant effects on ROA or investment opportunity.

scholarly journals Pengaruh Earning Per Share, Debt To Equity Ratio, Price Earning Ratio, Return On Equity Terhadap Harga Saham Perusahaan Makanan Dan Minuman Di Bei Periode 2015-2017

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Indrian Trifena Suriadi Dan Indra Widjaja
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Return On Equity ◽  
Independent Variables ◽  
Food And Beverage ◽  
Equity Ratio

This study aims to determine the effect of financial performance on stock returns in food and beverage companies listed on the Indonesia Stock Exchange in 2015 to 2017 simultaneously or partially. The variables used in this study are Earning Per Share (EPS), Debt To Equity Ratio (DER), Price Earning Ratio (PER), Return On Equity (ROE) as independent variables and stock return as the dependent variable.  The data used are financial statements from food and beverage companies published through the website ww.idx.co.id. The results of the study show that the independent variables EPS, DER, PER, ROE do not significantly influence the dependent variable (stock return) simultaneously. While the results of the study are partial, it shows that only EPS and ROE variables have a significant effect on stock returns. Thus it can be concluded that all the independent variables studied cannot be used simultaneously to determine the amount of stock returns. The data analysis method used in this study is a quantitative method by testing classical assumptions, as well as statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling.

scholarly journals Correlation and Relationship Analisys for Business Risk and Company Assets

ECONOMICS ◽  
2017 ◽  
Vol 5 (2) ◽  
pp. 47-53
Author(s):  
Ahmad Subagyo
Keyword(s):  
Capital Structure ◽  
Financial Analysis ◽  
Business Risk ◽  
Significant Relation ◽  
A Value ◽  
Beverage Industry ◽  
Food And Beverage Industry ◽  
Net Profit ◽  
Food And Beverage ◽  
The Impact

Summary Purpose : This study aims to investigate how variable ratios such as capital structure, NPM, ROA, asset structure and business risk on 60 companies listed on the IDX to know the book ending 2016. Research methodology : The method used in this research is descriptive statistic analysis, correlation analysis and multiple regression analysis. Findings : result of research explains that capital structure of 60 food and beverage industry company have significant relation with variable of Net Profit Margin (NPM) equal to 0,0658, business risk equal to 0,0401, asset structure equal to 0,0019 and for ROA variable with no relation significant with a value of 0.5929. So that 3 variables that have significant relationship and 1 variable of capital structure with ROA is not significant. Originality : This study can contribute to the existing literature, especially those related to the analysis of the company’s financial ratios. And later the results of this study can be used as an investigation tool about the impact of business risk to the company’s financial analysis of the food and beverage industry.

scholarly journals PENGARUH MOTIVASI KERJA TERHADAP PRESTASI KERJA (Studi Kasus Pada Tiga Perusahaan Makanan Dan Minuman Terbuka/Tbk) Di Jawa Timur

2017 ◽  
Vol 11 (2) ◽  
pp. 219
Author(s):  
Moeheriono Moeheriono
Keyword(s):  
Social Needs ◽  
Future Research ◽  
Significant Positive Effect ◽  
Analysis Model ◽  
Public Companies ◽  
Beverage Industry ◽  
Food And Beverage Industry ◽  
Food And Beverage ◽  
Self Actualization ◽  
Positive Effect

The objectives of the research are to examine the effects of motivation (physiological needs, safety security needs, social needs, esteems needs, self-actualization needs) on performances in the food and beverage industry (Go Public companies). The data wese gathered through the administration of questionnaires as well as direct interview with a selected subjects.The result of the research at multiple linier regression analysis model discover that motivation of physiological needs (0,3457), safety security needs (0,3072), social needs (0,191), esteem needs (0,0173), self-actualization needs (0,0166) has a significant positive effect on performance. The result of Analysis Variance (ANOVA) method has insignificant effects on the food and beverage industry (Go Public companies) (2,005).Other additional findings are also reported and further discussed, while several recommendations for future research are developed.

scholarly journals Analisis Determinan Perubahan Laba Bersih Pada Bank Umum Konvensional Di Indonesia Periode 2011–2015

2019 ◽  
Vol 15 (1) ◽  
pp. 19-28
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Financial Condition ◽  
Managerial Decisions ◽  
Net Profit

The financial performance of the bank describes the financial condition of banks in a given period. The financial performance of bank can be categorized by looking at a bank’s net profit change. Net profit change used by user of financial statements to determine whether there is an increase or decrease in profit, so it can be used as a guide for future managerial decisions. The purpose of this study was to: (1) analyze the NPL is a determinant of commercial bank’s net profit change in Indonesia, (2) analyze the IRR is a determinant of commercial bank’s net profit change in Indonesia, (3) analyze the LDR is a determinant of commercial bank’s net profit change in Indonesia, (4) analyze the ROA is a determinant of commercial bank’s net profit change in Indonesia, (5) analyze the NIM is a determinant of commercial bank’s net profit change in Indonesia, (6) analyze the BOPO is a determinant of commercial bank’s net profit change in Indonesia, (7) analyze the CAR is a determinant of commercial bank’s net profit change in Indonesia. Data used in this research is secondary data. The population in this study is the banks listed on the Indonesia Bank in the period 2011–2015. Taking the number of samples by purposive sampling method used multiple linear regression analysis. The test results and data analysis were performed with SPSS 21 showed that: NPL, IRR, ROA, and NIM are determinant of commercial bank’s net profit change in Indonesia; LDR, BOPO, and CAR ratio are not determinant of commercial bank’s net profit change in Indonesia.

scholarly journals PENGARUH UKURAN PERUSAHAAN, NET PROFIT MARGIN DAN DEBT TO EQUITY RATIO TERHADAP AUDIT DELAY

2020 ◽  
Vol 9 (1) ◽  
pp. 24-36
Author(s):  
Susi Susilawati ◽  
Aditya Safary
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Profit Margin ◽  
Financial Statement ◽  
Profit Margins ◽  
Net Profit ◽  
Equity Ratio

The purpose of this research is is to test the influence the size of  company, net profit margins and debt to equity ratio about the audit delay. The population in this research is the sub-sector companies listed on the Indonesia Stock Exchange from  2014 to 2018. The sampling technique uses a purposive sampling method in which of the 18 companies selected according to the criteria as mush as 11 companies. The analitycal  technique used in this study are multiple linear regression analysis. The result of the analysis showed that the size of  the company and net profit margin does not affect the audit delay while the debt to equity ratio affects the audit delay. the size of the company and the high or low level of profitability does not determine the company will make a delay or delay in the submission of financial statements, as well as companies that have large debts will tend to be faster in delivering financial statement

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