scholarly journals DETERMINAN FAKTOR INTERNAL DAN EKSTERNAL TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA

InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 32
Author(s):  
Ameilia Damayanti ◽  
Mira Munira

<p><em>Companies with good financial performance will produce maximum profits so that they have a high return on investment. The purpose of this study is to prove and explain the effect of profitability (ROA), leverage (DER), and inflation partially to PBV of food and beverage companies listed on the Indonesia Stock Exchange (IDX), as well as the effect of profitability (ROA), leverage (DER), and inflation simultaneously to PBV at food and beverage companies listed on the IDX. The data used in the study are secondary data, in the form of audited financial statements of companies listed on the Indonesia Stock Exchange. The study population was 10 food and beverage companies listed on the IDX in 2012 - 2017 with the sampling technique used was purposive sampling. The analysis was carried out with quantitative descriptive analysis techniques using IBM SPSS 21. The results of data analysis showed that partially ROA had a significant effect on PBV, DER and inflation partially had no significant effect on PBV. Simultaneously ROA, DER, and inflation have a significant influence on the PBV of food and beverage companies listed on the IDX.</em></p>

2020 ◽  
Vol 4 (1) ◽  
pp. 35-45
Author(s):  
Rohmatullah Rohmatullah ◽  
Rina Marlina ◽  
Ruslan Abdul Gani

This study aims to learn the skills passed by learning ball class X students in Jasinga 1 High School. Using quantitative research with survey methods. The sampling technique used was purposive sampling with a total sample of 30 male students. The instrument used was the graduation skills test used by Jaelani (2014). Data analysis techniques using quantitative descriptive analysis techniques as outlined in the form of percentages. The results of research on skills that pass of soccer learning in class X of SMAN 1 Jasinga are in the category of "skills" with a percentage of 53.3%, the category of "moderately skilled" with a percentage of 26.7%, the category of "very talented" with a percentage of 20, 0%. While the category of "less successful" and "very less" with a percentage of 0.0%. The conclusion of this study is the level of passing skills in learning soccer class X Jasinga SMAN 1 depends on the category of expertise.


2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Virgadinda Anindita ◽  
Elmanizar Elmanizar

This study aims to determine the effect of working capital turnover, liquidity and sales growth on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. This study utilizes secondary data of the financial statements of food and beverage subsector companies on the Indonesia Stock Exchange in 2014-2017 collected from the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling. The samples in this study were 11 companies on the Indonesia Stock Exchange. The analysis method used ratio analysis and multiple linear regression with a significant level of 5%. The results showed that the working capital turnover, liquidity and sales growth affected significantly on profitability.


2020 ◽  
Vol 1 (4) ◽  
pp. 316-323
Author(s):  
Puryantoro ◽  
Andina Mayangsari

Farmers' household income is an indicator of the level of prosperity by looking at the amount of expenses and family expenses. Mango production, which has increased every year, needs to be assessed according to the level of household poverty. The purpose of this study was to determine the household level of mango farmers in Situbondo Regency. The research location was determined purposively in the Makmur Jaya I Farmers Group, Jangkar District, Situbondo Regency. Population and sample with saturated sampling technique with a population as well as a sample of 25 respondents. Data were collected through primary data (direct interviews using a questionnaire) and secondary data from related agencies and literature related to this study. The data were analyzed by using quantitative descriptive analysis which was measured using Sajogyo's poverty theory. The prosperity level of the members of the Makmur Jaya I Farmer Group is in the decent living category of 64% and the moderate category of 36%. None of the mango farmers in this group are below the poverty line.


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 426-442
Author(s):  
Eko Cahyo Mayndarto

Taxes are a very large source of state revenue which is used to finance government expenditures, such as financing government administration, building infrastructure, providing education and health facilities. Taxes are said to be mandatory because they are already stated in the law and there are even regulations governing taxation. Every taxpayer is required to take part so that the growth and implementation of national development can run well. The type of research used is descriptive quantitative analysis method. This study uses secondary data obtained from the documentation. Quantitative descriptive analysis is done by collecting and classifying according to certain criteria or patterns, the data that has been quantified and the analysis is used to get a systematic picture of the contents of a document. Sources of data used in this study is secondary data sources, namely data obtained from existing documents. So that data in finished form has been collected and then processed by other parties and is usually in the form of publications. The secondary data used is in the form of the annual report of companies listed on the IDX in 2015-2019 related to research variables. The data in this study comes from the Indonesia Stock Exchange website and the company's website. The results of the research and discussion can be concluded. There is a partial negative and significant effect between the profitability variable (ROA) on tax avoidance in manufacturing companies in the automotive sub-sector. There is a positive and partially significant effect between company size variables on tax avoidance in manufacturing companies in the automotive sub-sector. There is a simultaneous significant effect between profitability (ROA) and firm size on tax avoidance in manufacturing companies in the automotive sub-sector.


2021 ◽  
Vol 16 (4) ◽  
pp. 717-728
Author(s):  
Tina Novianti Sitanggang ◽  
Yolanda Angel Sabatani Doloksaribu

The purpose of this study is only to test whether there is an effect of Capital Structure (DER), Current Ratio (CR), Net Profit Margin (NPM), and Firm Size (UP) on Firm Value (NP). This research was conducted on Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2019. This research uses quantitative descriptive analysis. This type of research is in the form of knowledge that uses numerical data as a measuring tool to analyze. The number of samples used as many as 41 companies. Sample selection was made using purposive sampling. The data used for this research is secondary data, namely data in the form of annual financial report data for the 2016-2019 period. The data were tested by statistical data analysis in multiple regression analysis, where the classical assumption test was first tested using SPSS.


2020 ◽  
Vol 8 (3) ◽  
Author(s):  
Mohammad Komarudin ◽  
Nuridin Nuridin

<em>Analyze the effect of compensation and work discipline on the performance of the employees of PT. Indonesian Superior Trader (X-Sell). The research method uses qualitative and quantitative descriptive analysis, the analysis model used is linear regression both partially or simultaneous. The study population of all employees of PT. Indonesian Superior Traders (X-Sell) totaling 30 employees. The sampling technique of this study uses saturated sampling, which is the technique of determining the sample if all members of the population are used as samples. Result Compensation and work discipline have a positive and significant effect on the performance of employees of Indonesian Superior Traders (X-Sell) partially or simultaneous.</em>


Author(s):  
Arif Rakhman ◽  
Heikal Muhammad Zakaria ◽  
Gusganda Suria Manda

The objective of this research is to examine factors affecting return on assets such as cash turnover and account receivable turnover of food and beverage firm listed in Indonesia Stock Exchange. Source of data used in this study is financial statements as secondary data based on purposive sampling technique. The results showed that cash turnover does not significantly influence return on assets, this is because the value of t count is 0.558 greater than t table 2.030 so that H0 is rejected. And then, account receivable turnover significantly influence return on assets, this is based on the value of t count 5.659 is greater than t table 2.030 so H0 is accepted. And the last, The output of ANOVA results shows that the F count obtained from the variable cash turnover and accounts receivable turnover is 16.016 greater than F table 2.830 so that H0 is accepted. These results mean that there is a significant influence between cash turnover and receivable turnover on profitability in food and beverages companies listed on the Indonesian stock exchange. Based on the results, we can conclude that partially account receivable turnover was factor affecting return on assets and simultaneously cash turnover and account receivable turnover affect return on assets.


2021 ◽  
Vol 5 (1) ◽  
pp. 18-28
Author(s):  
Dirvi Abbas ◽  
Indra Gunawan Siregar ◽  
Basuki

The purpose of this study is to determine the effect of corporate governance, company size, and leverage on the integrity of financial statements partially in essential industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) and using the 2013-2017 research period. The study population includes companies. Essential industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique was using the purposive sampling technique. Based on the predetermined criteria, a total sample of 7 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The data analysis method used is a panel data regression analysis with the help of Eviews 9.0. Based on this research, it can be concluded that the independent commissioner has an effect, the audit committee on the integrity of financial statements, and leverage has no impact on the integrity of the financial statements.


2020 ◽  
Vol 3 (1) ◽  
pp. 47-57
Author(s):  
Pupel Olengga ◽  
Fitriya Fauzi

The purpose of this research is to analyze how the potential financial distress in the cement industry are listed on the Indonesia Stock Exchange Byusing the altman z-score model and the springate model using secondary data on cement industry listed on the indonesia stock excange using quantitative descriptive analysis techniques the final result show that the financial performance analyzed using the altman z-scor model and the springate model on the cement industry listed on the indonesia stock exchange in 2013 to 2018 was in a state of no or experiencing financial difficulties. The result of the prediction of financial distrees or bankruptcy predictions are companies using the altman z-scor model in gray area and expriencing bankruptcy, namely PT. Indocement in 2017 and 2018  was  in the grey area zone grey area  and in 2017 experiencing financial ditrees, PT  Semen Baturaja (Persero), Tbk went financial distrees in 2017 and 2018 while PT Solusi Bangun Indonesia,Tbk in 2013 to 2018 experienced financial distrees while the result of financial ditress, namely PT Solusi Bangun Indonesia, not yet in 2013 to 2018 while PT Semen Baturaja (Persero),Tbk in 2017 and 2018.   Tujuan dari penelitian ini adalah untuk menganalisis bagaimana potensi kesulitan keuangan dalam industri semen terdaftar di Bursa Efek Indonesia. Dengan menggunakan model altman z-score dan model springate menggunakan data sekunder pada industri semen yang terdaftar di Bursa Efek Indonesia menggunakan deskriptif kuantitatif. teknik analisis hasil akhir menunjukkan bahwa kinerja keuangan yang dianalisis menggunakan model altman z-scor dan model springate pada industri semen yang terdaftar di bursa efek indonesia pada 2013 hingga 2018 dalam keadaan tidak ada atau mengalami kesulitan keuangan. Hasil prediksi financial distress atau prediksi kebangkrutan adalah perusahaan yang menggunakan model altman z-scor di grey area dan mengalami kebangkrutan, yaitu PT. Indocement pada 2017 dan 2018 berada di zona abu-abu zona abu-abu dan pada 2017 mengalami kesulitan keuangan, PT Semen Baturaja (Persero), Tbk mengalami kesulitan keuangan pada 2017 dan 2018 sedangkan PT Solusi Bangun Indonesia, Tbk pada 2013 hingga 2018 mengalami kesulitan keuangan sementara hasil financial ditress, yaitu PT Solusi Bangun Indonesia, belum pada 2013 hingga 2018 sedangkan PT Semen Baturaja (Persero), Tbk pada 2017 dan 2018.


2021 ◽  
Vol 3 (1) ◽  
pp. 35-43
Author(s):  
Dedy Hardiansyah ◽  
Nurhayati Nurhayati

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of      PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.


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