scholarly journals Factors Affecting the Performance of F&B Industry in Malaysia and Indonesia

2021 ◽  
Vol 17 (1) ◽  
pp. 65-80
Author(s):  
Agung Masyad Fawzi ◽  
Sunarti Sunarti

Abstract: This study investigated the influence of financial ratios on company’s performance in Malaysia and Indonesia F&B industry period 2011 – 2018. The samples generated 37 F&B companies and 12 F&B companies listed on Bursa Malaysia and Indonesia Stock Exchange respectively. By using multiple regression analysis for panel data, the study revealed that CR and DER had no influence on ROA, while TAT and NPM had positive effect on ROA. Also, CR and DER had no influence on ROE in Malaysia F&B industry, but then, these variables had positive effect on ROE in Indonesia F&B industry. While TAT and NPM had positive effect on ROE. This paper is expected to provide beneficial information to related parties to take better consideration on the actual variables having significant effect on company’s ROA and ROE. This paper is also academically expected to be a beneficial reference for further research development.Keywords: F&B Industry, financial ratios, company’s performance, Indonesia, Malaysia. Faktor-Faktor yang Mempengaruhi Kinerja Industri Makanan dan Minuman di Malaysia dan Indonesia Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadap kinerja perusahaan di industri makanan dan minuman di Malaysia dan Indonesia periode 2011 - 2018. Sampel penelitian adalah 37 perusahaan makanan dan minuman yang terdaftar di Bursa Malaysia dan 12 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Hasil penelitian dari analisis regresi berganda untuk data panel menunjukkan bahwa CR dan DER tidak berpengaruh terhadap ROA, TAT dan NPM berpengaruh positif terhadap ROA. CR dan DER tidak berpengaruh terhadap ROE pada industri makanan dan minuman di Malaysia, namun berpengaruh positif terhadap ROE di Indonesia. TAT dan NPM berpengaruh positif terhadap ROE. Makalah ini diharapkan dapat memberikan informasi keuangan yang bermanfaat bagi manajemen perusahaan terkait untuk lebih mempertimbangkan variabel aktual yang berpengaruh signifikan terhadap penilaian ROA dan ROE pada perusahaan. Makalah ini juga diharapkan secara akademis dapat menjadi referensi yang bermanfaat untuk pengembangan penelitian selanjutnya.Kata kunci: industri makanan dan minuman, rasio utang terhadap ekuitas, kinerja perusahaan, Indonesia, Malaysia

Author(s):  
Abubakar Arif

<p><em>The objective of this study is to examine the usefulness of the financial ratios at individual and construct levels in predicting earning growth for one year ahead. To predict the earning growth, there are 15 financial ratios categorized into four constructs. This study used data taken from financial statements for three years (1999 2001) from 76 companies listed on Jakarta Stock Exchange.To examine the usefulness of financial ratios in order to predict earning growth, this study uses multiple regression analysis and Analysis of Moment Structure (AMOS). The multiple regression analysis is used to test the usefulness of the financial ratios at individual level while the Analysis of Moment Structure (AMOS) is used to test at the construct level to predict earning growth. The colleting data techniques used are library research and documentation from the Jakarta Stock Exchange. After data collected, it will be calculated and tested with statistic test in order to get a result. The next step is to take hypothesis from the result earlier and make a conclusion as the last step.The result of this study shows that changes of financial ratios at construct level which is debt ratio is useful to predict earnings changes for one year ahead in 76 companies listed in Jakarta Stock Exchange, whereas financial ratios at individual level are found unuseful.</em></p>


2021 ◽  
Vol 5 (02) ◽  
pp. 104
Author(s):  
Nensi Febriani ◽  
Heri Yanto

This study aims to determine differences in environmental disclosure practices in Indonesia, Malaysia, and Thailand and to identify factors that are suspected to influence environmental disclosure, including the size of the board of commissioners, profitability, and company size. The population of this study is large companies listed on the Bursa Efek Indonesia (BEI), the Bursa Malaysia (KLSE), and the Bursa Efek Thailand (SET) which are included in the largest stock market indexes in each exchange in 2018. The sampling method uses purposive sampling so that the research sample is 125 units of analysis. This study uses the One-Way ANOVA analysis and multiple regression analysis using the IBM SPSS 21 program. The results of the study indicate that there are no significant differences in environmental disclosure in Indonesia, Malaysia, and Thailand. The average level of environmental disclosure is 30.67% and included in the low category. The results of the multiple regression analysis showed that the size of the board of commissioners had a significant positive effect on environmental disclosure, while profitability and company size did not affect environmental disclosure.


2020 ◽  
Vol 18 (4) ◽  
pp. 704-711
Author(s):  
Yusuf Iskandar ◽  

Stock return is one indicator to show the performance of banks in Indonesia. This study aimed to empirically examine the effect of return on assets (ROA), return on equity (ROE), non-performing loans (NPL), and operating expenses to operating revenues on stock returns on commercial banks listed on the Indonesia Stock Exchange (IDX) years 2016-2018. For this reason, as many as 15 banks that meet the criteria were taken as samples in this study. The collected data were then analyzed using multiple regression analysis to test the proposed hypotheses. Several findings in this study indicated that each element, namely returns on assets, return on equity, non-performing loans, and operating expenses to operating revenues, respectively, had a significant effect on stock returns. Based on these findings, it was recommended that banking companies could manage financial ratios optimally to maximize stock return.


2020 ◽  
Vol 6 (3) ◽  
pp. 1-8
Author(s):  
Prachi Sahai ◽  
Megha Sharma ◽  
Vinod K Singh

The aim of this study was to find out the factors affecting customer satisfaction in teleshopping. Researchers hypothesize that perceived value, convenience, and product variety have positive effect on customer satisfaction in teleshopping. The survey was done using convenient sampling from the region of Noida, Uttar Pradesh, India. Sample consisted of 150 respondents of Noida. The data were analyzed using multiple regression analysis. Results suggested that convenience is the only factor that significantly affects the customer satisfaction in teleshopping. The research suggests that product variety available and perceived value show correlation but does not significantly affect customer satisfaction in teleshopping. The research was useful for TV channels like NAPTOL BAZAR as it proves that customers order products from them just because of the convenience they are getting in return. This study is one of the first, at least to the author’s knowledge, to empirically examine and confirm the effect of convenience, perceived value, and product variety on customer satisfaction in teleshopping.


2021 ◽  
Vol 1 (2) ◽  
pp. 145-152
Author(s):  
Juni Eliana Prasetya N ◽  
Moh. Faizal ◽  
Choirunnisak Choirunnisak

In this study, there are results that contradict the theory which states that the higher the level of training and motivation, the employee's performance should increase.  In this study, training had no effect and motivation had no positive effect. This study aims to determine the effect of training and work motivation on employee performance in Kopiloka 3.0.  The population in this study were all employees at Kopiloka 3.0, which amounted to 15 people with a sample of 15 people using saturated sampling.  The data analysis technique in this study used SPSS 24 software, which consisted of data quality test, classical assumption test, multiple regression analysis, and hypothesis testing. By using multiple regression analysis, the results of the study show that training has no effect on employee performance.  Motivation has a significant effect on employee performance.  Simultaneously (together) the independent variables of training and motivation have an effect on employee performance.


Author(s):  
Huỳnh Thanh Tú ◽  
Ung Hoàng Khang

The research on factors that affect employee motivation at Bentre Import Export Joint- stock Corporation (Betrimex) has special significance in motivating employees, attracting and retaining talent, thereby helping the Corporation improve work performance. During the research, 300 employees working at Betrimex were surveyed and 250 employees with valid answer sheets were selected, survey data was processed with the SPSS software and the research model through scale reliability analysis, exploratory data analysis, correlation analysis and multiple regression analysis was tested. The research results have shown 07 factors affecting employee motivation at Betrimex, measured through 37 observed variables and including the pay, bonuses, benefits, allowances, working conditions, relationships with colleagues and relationships with superiors. Where the pay (b = 0.403) is the factor that has the most powerful influence on employee motivation and working conditions (b = 0.171) have the least influence on employee motivation. The results of multiple regression analysis have also showed that the adjusted R2 is 0.732. Thus, 07 independent variables can explain 73.2% of the variations of the dependent variables. Also, the research results have tremendous implications for developing strategies and plans for human resources development of Betrimex in the future.


2020 ◽  
Vol 12 (1) ◽  
pp. 56-66
Author(s):  
Istiqomah ◽  
Baihaqi Fanani

The Effect of Bonus Mechanisms, Tunneling Incentive and Debt Covenant on Transfer Pricing Transactions. (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018).This study aims to determine the effect of bonus mechanism, tunneling incentive and debt covenants on transfer pricing transactions in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2018.The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. By using purposive sampling method which consists of 6 companies. The data used in the form of financial statements with multiple regression analysis methods are processed using SPSS 23. The results of the study that the bonus mechanism affected the transfer pricing transaction with a significant value of 0.002, tunneling incentive affected the transfer pricing transaction, with a significant value of 0.004 and the debt covennat had no effect on the transfer pricing transaction with a significant value of 0.153.


2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Debbianita ◽  
Vinny Stephanie Hidayat ◽  
Ivana

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 


2007 ◽  
Vol 3 (2) ◽  
pp. 93
Author(s):  
Mujiyono Mujiyono ◽  
Magdalena Nany

Company's aniual report is one of the information that connecting the company's management and their stockholders. The study about voluntary disclosure in an.annual report will provide some insight about disclosure practiees in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity,firm public own proportion and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyed by multiple regression analysis. The resul*show that leverage insigniJicantly hat positive effect on voluntarydisclosure. Liquidity also insignificantly has positive effect on voluntary diselosure. Butfirm publi  own proportion insignificantly has negative effect on voluntary disclosure. Independent audit committee proportion also insigniJicantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, firm public own proportion and independent audit commitiee pioportion simultaneousiy have insignificant effect on voluntary disclosureKqwords: annual report, vol4ntary disclosure, leverage, tiquidity,finn public own proportion, independent audit committeeproportion


2020 ◽  
Vol 30 (6) ◽  
pp. 1550
Author(s):  
Winny Evalestine Patriarini

The purpose of this study is to analyze the effect of political connection on firm value. This study uses 160 samples listed on the Indonesia Stock Exchange for the period 2014 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that political connections had a positive and significant effect on firm value. The results show that the political connections that a company has can cause a company to have an advantage so that it can increase the value of the company. Keywords: Political Connection; Firm Value.


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