scholarly journals Financial Performance of Telecommunication Sector Companies Before And During The Covid-19 Pandemic

2021 ◽  
Vol 2 (2) ◽  
pp. 131
Author(s):  
Alifa Jauzaa ◽  
Heni Hirawati
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
The Internet ◽  
Telecommunication Sector ◽  
Community Activities ◽  
Average Value ◽  
Telecommunication Companies ◽  
Profitability Ratios

This research aims to analyze the financial performance of telecommunications sektor companies judging from profitability ratios which unclude ROA, ROE, and NPM period  before and during the Covid-19 pandemi. Covid-19 has an impact on the weakening of various sektors of the economy. Nevertheless, there are still some sektors that are able togrow. One of them is the telecommunications sektor. The internet plays a big role in community activities that are generally carried out online, causing an increase in the performance of telecommuniciation issuers. The data used in this study is the financial statements of telecommunication companies listed on the Indonesia Stock Exchange quarter 2 of 2019-quarter 1 of 2021 and analyzed using descriptive methods. The results showed that the financial performance of telecommunications sektor companies was guided by the average value of profitability ratios that include ROA, ROE, and NPM obtained results that during the covid-19 pandemi were first confirmed, overall, the average financial performance of telecommunications sektor companies has increased. Assesment with the analysis of Hotteling’s T2 test also provided results that there was no difference in financial performance in terms of the profitability ratio between before and during the covid-19 pandemi

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

2021 ◽  
Vol 26 (2) ◽  
pp. 22-33
Author(s):  
Wulan Damayanti ◽  
Ari Nurul Fatimah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Fixed Asset ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

scholarly journals ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Annisa Nugraheni ◽  
Bambang Mursito ◽  
Sudarwati Sudarwati
Keyword(s):  
Financial Performance ◽  
Cross Sections ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Activity Ratios ◽  
Telecommunication Companies ◽  
Profitability Ratios

The purpose of this study was to analyze and assess the financial performance of telecommunication companies listed on the Stock Exchange in 2015-2017 based on financial ratio analysis consisting of: liquidity ratios, solvability ratios, activity ratios and profitability ratios. This type of research is descriptive. Data analysis techniques used are financial ratios with time series calculations and cross sections. The research results based on overall financial ratios show that PT Telekomunikasi Indonesia has the best financial performance compared to other similar companies. Keywords : Financial Performance, Liquidity Ratio, Solvability Ratio, Activity Ratio, Profitability Ratio

scholarly journals ANALISIS KINERJA KEUANGAN PT. INDOFOOD SUKSES MAKMUR TBK DI BURSA EFEK INDONESIA Analysis of financial performance of PT. Indofood Sukses Makmur Tbk On The Indonesia Stock Exchange

2018 ◽  
Vol 1 (2) ◽  
pp. 53
Author(s):  
Roydah Gani ◽  
Nurhayati Maiza Putri
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Company Performance ◽  
Analytical Instrument ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Profitability Ratios

                                    ABSTRACTCompanies must have on healty and efficient financial performance to gain profit and improve company performance. The purpose of this study is to assess company performance by using financial ratio analysis of PT. Indofood Sukses Makmur Tbk in Indonesia Stock Exchange. This research was conducted by performing documentation techniques with data obtained from the financial statements of PT. Indofood Sukses Makmur is then analyzed by using financial ratio analysis consisting of profitability ratio and liquidity ratio. Can be concluded from the calculation that has been done by using the analytical instrument mentioned above that profitability ratios that have been measured by using NPM is efficient, while ROA and ROE inefficient. Liquidity ratios that have been measured using CR and QR are Liquid.ABSTRAKPerusahaan harus memiliki kinerja keuangan yang sehat dan efisien untuk mendapatkan keuntungan dan meningkatkan prestasi perusahaan. Tujuan penelitian ini adalah untuk menilai kinerja perusahaan dengan menggunakan analisis rasio keuangan PT. Indofood Sukses Makmur Tbk di Bursa Efek Indonesia. Penelitian ini dilakukan dengan melakukan teknik dokumentasi dengan data yang diperoleh dari laporan keuangan PT. Indofood Sukses Makmur kemudian dianalisis dengan menggunakan analisis rasio keuangan yang terdiri dari Rasio Profitabilitas dan Rasio Likuiditas. Dapat disimpulkan dari hasil perhitungan yang telah dilakukan dengan menggunakan instrument analisis yang telah disebutkan diatas bahwa Rasio Profitabilitas yang telah diukur dengan menggunakan NPM adalah Efisien, sedangkan ROA dan ROE Tidak Efisien. Rasio Likuiditas yang telah diukur dengan menggunakan CR dan QR adalah Likuid.

ANALISA KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR PADA BEI MELALUI RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Resti Setyaningsih ◽  
Burhanudin Burhanudin ◽  
Ida Aryati
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Poor Performance ◽  
Financial Statements ◽  
Financial Ratios ◽  
Company Performance ◽  
Profitability Ratios ◽  
A Company

The success of a company is determined by good financial performance. Company performance assessment can be determined by calculating financial ratios through financial statements. This research was conducted to determine the financial performance of Telecommunications companies listed on the Stock Exchange using liquidity, solvency and profitability ratios. This study uses secondary data, with data collection techniques, namely documentation and literature. The results of the ratio calculation show that the average financial performance of the company is in good condition, even though one company has a poor performance. Keywords : financial performance, financial ratios, financial statements

scholarly journals Analisis Perbandingan Kinerja Keuangan Setelah Merger atau Akuisisi

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Rizky Trinanda Akhbar ◽  
Ali Nurdin ◽  
Ulfa Siti Maspupah
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Statistical Test ◽  
Activity Ratios ◽  
Before And After ◽  
Profitability Ratios ◽  
Sampling Approach

This study aims to investigate the company's financial performance before and after a merger or acquisition process. The research focuses on the financial performance of companies listed in Indonesia Stock Exchange that did a merger or acquisition in 2012. Secondary data from financial statements was collected and analyzed for four years before and four years after the merger or acquisition. The variables examined are profitability ratios (NPM, ROI, ROA and ROE), activity ratios (TATO and FATO), market ratios (EPS and PER), liquidity ratios (CR and QR) and solvency ratios (DR and DER). Non probability sampling method with a purposive sampling approach is used to determine the samples of this study. Using descriptive statistical test we find that financial performance before a merger or acquisition is fluctuating while after a merger or acquisition tends to decline. In other words, merger and acquisition not effective yet to improve company’s financial performance. Keywords: Acquisition; Financial Performance; Merger.

scholarly journals Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 13 (2) ◽  
pp. 283-299
Author(s):  
Kimberli Kimberli ◽  
Budi Kurniawan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Company Growth ◽  
The Relationship ◽  
Profitability Ratios

Abstract The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth

scholarly journals MENINGKATKAN KINERJA KEUANGAN RETURN ON EQUITY (ROE) MELALUI RASIO STRUKTUR MODAL DEBT TO ASSET RATIO (DAR) DAN DEBT TO EQUITY RATIO (DER) PADA PT BANK MANDIRI TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
Vol 12 (1) ◽  
pp. 52-65
Author(s):  
Armalinda Armalinda
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Time Series Data ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Series Data ◽  
Return On Equity ◽  
Equity Ratio

This study aims to determine how much influence the Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) have on the Return on Equity (ROE) of PT Bank Mandiri Tbk which are listed on the Indonesia Stock Exchange. The research design used in this research is associative/quantitative research. The population in this study is the annual financial statements of PT. Bank Mandiri Tbk for the period 2012-2019, while the sample was taken using time series data, namely the annual financial statements of PT. Bank Mandiri Tbk for the period 2012-2019 which consists of balance statements, income statements, and cash flow from funding activities from 2012 to 2019. The result of the coefficient of determination (R Square) is 0.813. This figure means that 0.813 or 81.3% of the diversity of data from financial performance data can be explained by the two independent variables, namely the Debt to Asset Ratio and the Debt to Equity Ratio. While the rest (1-0.813 = 0.817) or 18.7% is explained by other factors outside the study. The results of statistical tests show that the Asset Ratio and Debt to Equity Ratio together (simultaneously) have an effect on financial performance (Return on Equity).

scholarly journals PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET

2020 ◽  
Vol 6 (2) ◽  
pp. 157-172
Author(s):  
Priyastiwi Priyastiwi ◽  
Nunung Saputra
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Government Expenditure ◽  
Financial Statements ◽  
Financial Information ◽  
The Internet ◽  
Voluntary Reporting ◽  
Central Java ◽  
Per Capita ◽  
Local Government Expenditure

The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet.

Analyzing the Financial Performance of Telecommunication Companies in Malaysia by Using Financial Statements

2017 ◽  
Vol 23 (8) ◽  
pp. 7641-7644
Author(s):  
Mohd Fazli Mohd Sam ◽  
Brenda Lim Xun Li ◽  
Albert Feisal Ismail
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Telecommunication Companies

scholarly journals Analisis Modal Intelektual Dan Kinerja Keuangan Serta Pengaruhnya Terhadap Nilai Perusahaan

2019 ◽  
Author(s):  
Riski Wahyudi ◽  
Lidya Martha
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Value Added ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Book Value ◽  
Company Value

This study aims to examine the effect of intellectual capital and financial performance on the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research population is all manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2017. This sample was selected using a purposive sampling method with sample criteria. Manufacturing is listed on the IDX during the end of 2017 period, Manufacturing is listed consecutively during the period 2013 - 2017, Manufacturing that uses Rupiah, Manufacturing that has complete financial statements for the period 2013 - 2017, Manufacturing that has financial data in accordance with the variables to be tested, namely Price to Book Value, Value Added Intellectual Coefficient, Return On Assets, and Manufacturing that does not has data outliers, and obtained a sample of 11 companies. The data source is the annual financial statements of manufacturing companies taken through the official website of the Indonesia Stock Exchange ( www.idx.co.id ). Testing uses panel data regression analysis with the Eviews Program tool. Intellectual capital is measured using Value Added Intellectual Coefficient (VAIC), while financial performance is measured by Return on Assets (ROA) and company value measured by Price to Book Value (PBV). The results showed that the variable intellectual capital had a negative and not significant effect on firm value, while financial performance had a positive and significant effect on firm value.

Sign in / Sign up

Export Citation Format

Share Document