scholarly journals Determinan Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

2020 ◽  
Vol 4 (2) ◽  
pp. 86-98
Author(s):  
Eny Maryanti
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Current Ratio ◽  
Equity Ratio ◽  
Consumer Goods Industry

This study aims to determine whether company size moderates the effect of current ratio, environmental performance and debt to equity ratio on the profitability of consumer goods industry companies found on the Indonesia Stock Exchange (IDX). The period of this research is 2017-2019. The study population includes all consumer goods industry companies found on the Indonesia Stock Exchange (IDX) for the period of 2017-2019. The sampling technique used was purposive sampling. The research population data were 114 companies, and obtained a sample of 45 companies. The data analysis method used is SmartPLS 3 (Partial Least Square). The results of this study indicate: company size can moderate the effect of current ratio, environmental performance and debt to equiy ratio to profitability, firm size weakens the influence of current ratio to profitability, company size weakens the influence of environmental performance on profitability, firm size weakens the influence of debt to equity ratio to profitability. The moderation variable in this study is included in the pure moderation variable (pure moderation) because the moderating effect 1,2,3 has an effect on profitability while the moderating variable (company size) has no effect on profitability.

scholarly journals Effect of Debt to Equity Ratio and Current Ratio on Company Value with Return on Assets as Intervening Variable in Consumer Goods Industrial Companies Listed on the Indonesia Stock Exchange for the 2015–2018 Period

2021 ◽  
Vol 04 (08) ◽  
Author(s):  
Wendra Suhendry ◽  
Keyword(s):  
Consumer Goods ◽  
Stock Prices ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Return On Assets ◽  
Current Ratio ◽  
Industrial Companies ◽  
Company Value ◽  
Equity Ratio

The value of the company is an illustration of how good or bad management is in managing its wealth. An increase in the value of the company is usually marked by an increase in stock prices. The purpose of this study is to examine and analyze the effect of debt to equity ratio (DER) and current ratio (CR) on company value with return on assets (ROA) as intervening variable in Consumer Goods Industrial Companies Listed on the Indonesia Stock Exchange for the 2015–2018 period. The research method used is a quantitative approach, the type of research is reciprocal associative, and the nature of the research is explanatory research. The sampling technique used is purposive sampling so that the number of samples obtained is 20 companies. The analytical method used is Smart PLS (partial least square). The results of this study indicate that DER has a positive and significant effect on ROA but has no effect on company value. CR has a positive and significant effect on ROA but has no effect on company value. ROA has a positive effect on company value. ROA as an intervening variable can mediate the effect of DER on company value but cannot mediate the effect of CR on company value.

scholarly journals The Effect of Current Ratio, Debt to Equity Ratio and Return in The Consumer Goods Industry Sector Listed in Indonesia Stock Exchange 2012-2017

2019 ◽  
Vol 2 (3) ◽  
Author(s):  
Yusi Amelia ◽  
Rina Y Asmara
Keyword(s):  
Consumer Goods ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Industry Sector ◽  
Negative Effect ◽  
Equity Ratio ◽  
Consumer Goods Industry

This study aims to analyze the effect of current ratio (CR), debt to equity ratio (DER), and return on equity ratio (ROE) on dividend payout ratio (DPR) in the consumer goods industry sector listed in Indonesia Stock Exchange period of 2012-2017. The sample selection in this study using purposive sampling method and got 13 companies that match the criteria. From result of research got value of adjusted R-Square equal to 62.64%. It indicated that return on equity has a significant negative effect on dividend payout ratio with regression coefficient equal to -1.070932. However, the result of current ratio has insignificant negative effect on the dividend payout ratio with regression coefficient of -2.462612 and debt to equity ratio has insignificant positive effect on the dividend payout ratio with regression coefficient of 0.012540.

scholarly journals Factors Influencing Environmental Disclosure in Consumer Goods Industry and Mining Companies

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Adelia Puspita Purwanto ◽  
Paskah Ika Nugroho
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Environmental Disclosure ◽  
Mining Companies ◽  
Consumer Goods Industry ◽  
Sustainability Report

This study evaluates the influence of environmental performance, profitability, firm size, and leverage on environmental disclosure. This research is replicated from Dewi and Yasa’s research on 2017, with some modifications. The population collected from the annual report and/or sustainability report of consumer goods industry and mining companies listed in Indonesia Stock Exchange (IDX) and PROPER or Program Penilaian Peringkat Kinerja Perusahaan in 2017 until 2018. The technique of take the sample was purposive sampling and the total of 56 data was being the samples in this study. The result of the statistical tests prove that profitability and firm size have positively associate and influence to environmental disclosure. Meanwhile, environmental performance and leverage were insignificantly influence to environmental disclosure. This research also found that some of the companies that being tested still have less awareness in exposing their environmental disclosure.

Analisis Faktor-Faktor Yang Mempengaruhi Return Saham Dengan Profitabilitas Sebagai Variabel Intervening

2020 ◽  
Vol 1 (1) ◽  
pp. 42-57
Author(s):  
Septin Dwi Rahmawati ◽  
Diana Dwi Astuti ◽  
Lia Rachmawati
Keyword(s):  
Stock Returns ◽  
Firm Size ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Size Growth ◽  
Consumer Goods Industry ◽  
Intervening Variables

Manufacturing companies are companies that produce raw goods into finished goods, one of which is the  consumer goods industry. The consumer goods industry is an industry that society needs to produce products for daily needs. Therefore, investors continue to look at the shares of this industry because they are considered to be always stable in determining the level of profit production. The purpose of this study is to understand the factors that influence stock returns with profitability as an intervening variable. The data used are secondary data collected from the Indonesia Stock Exchange 2014-2018 publications. The data processing method uses the path analysis method with IBM SPSS version 22. The results of the study show that Earnings Per Share and Debt Adequacy Ratio are related to Profitability. Yield Dividend, Firm Size, and Growth does not affect Profitability. Growth concerns Stock Returns, but Company Size, Dividend Results, Firm Size and Profitability Adequacy Ratio can be intervening variables Earning Per Share, but Profitability is not able to become intervening variables such as Yield Dividend, Company Size, Growth and Debt Adequacy Ratio.

scholarly journals Analisis Faktor yang Mempengaruhi Earning Management di Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2015-2019

Horizon ◽  
2021 ◽  
Vol 1 (4) ◽  
pp. 733-747
Author(s):  
Geni Ramadhani ◽  
Citra Ramayani ◽  
Nilmadesri Rosya
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Firm Size ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Consumer Goods Industry

This study aims to analyze: The effect of profitability, leverage, company size, managerial ownership, free cash flow on earnings management in manufacturing companies in the consumer goods industry listed on the IDX in 2015-2019. Earnings management is measured by discretionary accruals with the modified Jones model. The population in this study were all manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange with a sample size of 13 companies. The data used in this study are data on manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2015-2019 using panel data regression. The results of this study indicate that profitability has no significant effect on earnings management. Leverage has a significant effect on earnings management. Firm size has no significant effect on earnings management. Managerial ownership has a significant effect on earnings management. Free cash flow has no significant effect on earnings management. Profitability, leverage, firm size, managerial ownership, free cash flow simultaneously have a significant effect on earnings management.Keywords: Profitability, Leverage, Company Size, Managerial Ownership, Free Cash Flow and Earnings Management

scholarly journals The Role of Profitability in Mediating the Effect of Dividend Policy and Company Size on Company Value

2018 ◽  
Vol 4 (2) ◽  
pp. 35
Author(s):  
Rio Monoarfa
Keyword(s):  
Consumer Goods ◽  
Structural Equation ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Company Value ◽  
Negative Effect ◽  
Least Square Approach

The purpose of this research is to analyze the effect of dividend policy and company size on profitability and company value of consumer goods company in Indonesia Stock Exchange (IDX). The population of this research is consumer goods companies in Indonesia Stock Exchange in the year of 2014-2016 amounted to 45 companies. Sampling is done by saturation sampling method in which all members of population are used as sample. The data analysis of this research uses method of structural equation added by PLS (Partial Least Square) approach. The result of the research shows that dividend policy has negative effect on profitability, while company size does not give any effect on profitability. Dividend policy, company size and profitability variable have an effect on company value. Profitability can not mediate the effect of dividend policy on company value but it can mediate the effect of company size on company value.

scholarly journals Pengaruh Likuiditas, Efisiensi Penggunaan Modal Kerja dan Leverage terhadap Profitabilitas pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia

2016 ◽  
Vol 10 (2) ◽  
pp. 1-10
Author(s):  
Agus Rahman Alamsyah ◽  
Zainul Muchlas
Keyword(s):  
Consumer Goods ◽  
Return On Investment ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Working Capital ◽  
Current Ratio ◽  
Equity Ratio ◽  
Consumer Goods Industry ◽  
Industry Sectors

This study aims to determine how much influence the liquidity proxied current ratio (CR), the efficiency of working capital is proxied working capital turnover (WCT) and the leverage that proxy debt to equity ratio (DER) to profitability that proxy return on investment (ROI) on companies Manufacturing Sector Consumer Goods Industry listed in the Indonesia Stock Exchange. The results showed that the variable current ratio (CR) partially no effect on the return on investment (ROI), variable working capital turnover (WCT) partially significant effect on return on investment (ROI) variable debt to equity ratio (DER) is partial no significant effect on return on investment (ROI). Variable current ratio (CR), working capital turnover (WCT), debt to equity ratio (DER) simultaneously affect the return on investment (ROI) at manufacturing consumer goods industry sectors listed on the Jakarta Stock Exchange 

scholarly journals The influence of company's external and internal factors to financial performance and company competitiveness on consumer good companies industry

2020 ◽  
Vol 8 (4) ◽  
pp. 405-414
Author(s):  
Ahmad Nur Budi Utama ◽  
Syamsurijal Tan ◽  
Tona Aurora Lubis ◽  
Asep Machpuddin
Keyword(s):  
Financial Performance ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Partial Least Square ◽  
External Factors ◽  
Least Square ◽  
Equation Modeling ◽  
Internal Factors ◽  
Industry Sector ◽  
Consumer Goods Industry

The purpose of this study is to predict the influence model of external and internal factors of a company, starting a company's financial performance on the competitiveness of companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange. The sample of this research is 35 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange during the period of 2016 to 2018. This research is used SEM (Structural Equation Modeling) based on component or variance based analysis known as Partial Least Square (PLS). The results of this study concluded that external factors affect the company's financial performance and company competitiveness. Internal factors also affect the company's financial performance and competitiveness but the influence of  both external factors and internal factors respectively are not able to mediate the financial performance of the company's competitiveness

scholarly journals PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN RETURN ON EQUITY (ROE) TERHADAP DIVIDEND PAYOUT RATIO (DPR) PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA (BEI) TAHUN 2013 –2017

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Dianty Putri Purba ◽  
. Sheren ◽  
. Valent ◽  
. Angeline
Keyword(s):  
Hypothesis Testing ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Multiple Regressions ◽  
Equity Ratio ◽  
Consumer Goods Industry

The objective of this study is to analyze the effect of current ratio (CR), debt to equity ratio (DER), and return on equity (ROE) to dividend payout ratio (DPR) on consumer goods industry listed in Indonesia Stock Exchange along period of 2013-2017. This study uses quantify method with explanatory approach. The sample of this study is 41 firms and conducts multiple regressions for hypothesis testing. This study shows that current ratio, debt to equity ratio, and return on equity simultaneously effect on dividend payout ratio for consumer goods industry listed in Indonesia Stock Exchange along period of 2013-2017 with result F=15,303. Partially, current ratio and debt to equity ratio are insignificant to dividend payout ratio while return on equity has significant and positive with result t =5,398. The determinant coefficient of 0,352 shows that CR, DER, and ROE can explain DPR for 35,2% while the rests or about 64,8% can be explained by other factors excluded for this study.

ANALISIS PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, AGENCY COST, LIKUIDITAS TERHADAP KINERJA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2019

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Mia Audina
Keyword(s):  
Capital Structure ◽  
Banking Sector ◽  
Stock Exchange ◽  
Agency Cost ◽  
Statistical Test ◽  
Company Size ◽  
Company Performance ◽  
Current Ratio ◽  
Independent Variables ◽  
Equity Ratio

This study aims to examine the effect of capital structure, firm size, agency cost and liquidity on company performance. Researchers found differences in results between previous studies which are strong reasons why this research is feasible. The sample includes 8 banking sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. In this study, capital structure is proxied by using the Debt to Equity Ratio (DER), company size is proxied by using (Size), agency cost is proxied by using Free Cash Flaw (FCF), and liquidity is proxied by the current ratio. The method of analysis in this research is descriptive statistical test, classical assumption test and multiple regression analysis using the SPSS application. The results showed that the independent variables, namely capital structure, agency cost have a positive and significant effect on company performance, while the independent variables, namely company size and liquidity, have a negative and significant effect on company performance. Keywords : Struktur modal,ukuran perusahaan, agency cost, likuiditas, kinerja perusahaan.

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