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 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 Variabel Fundamental yang Mempengaruhi Struktur Keuangan dan Implikasinya terhadap Rentabilitas Ekonomi

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 674-684
Author(s):  
Wiwiek Kusumaning Asmoro ◽  
Novie Astuti Setianingsih ◽  
Eti Putranti
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Structure ◽  
Sales Growth ◽  
Beverage Industry ◽  
Food And Beverage Industry ◽  
Food And Beverage ◽  
Negative Effect ◽  
Retained Earnings

Fundamental variables in this research are shown in the level of sales growth, asset structure, company size and retained earnings. The purpose of this study was to determine the effect of sales growth rate, asset structure, firm size and retained earnings on financial structure. In addition, the purpose of this study is to examine how these variables affect economic rentability. The population in this study is the Food and Beverage Industry Sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 15 companies. The sampling technique is using purposive sampling which is a technique in sampling with certain considerations. The sampling technique is carried out proportionally sampling with the type of Judgment Sampling. Data collection technique used is documentation technique with polling data type. The number of samples in this study were 11 companies, the data used in the form of financial statements of the Food and Beverage Industry Subsector obtained from the Indonesia Stock Exchange. The results showed that sales growth and retained earnings had a positive effect on financial structure, while asset structure and firm size had a negative effect. The results of research on economic rentability, sales growth variables and retained earnings also have a positive effect, while asset structure and firm size have a negative effect. So the findings of this study can be concluded that the growth rate of sales, retained earnings can improve the financial structure and economic rentability of the company.

scholarly journals ANALISIS PENGARUH FAKTOR MIKRO EKONOMI TERHADAP RISIKO INVESTASI SAHAM PADA SEKTOR INDUSTRI MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA

Widya Amerta ◽  
2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Made Santana Putra Adiyadnya ◽  
I Gede Rihayana ◽  
Putu Agus Eka Rismawan ◽  
Bagus Nyoman Kusuma Putra
Keyword(s):  
Exchange Rate ◽  
Capital Market ◽  
Stock Exchange ◽  
National Development ◽  
Investment Risk ◽  
Financial Leverage ◽  
Beverage Industry ◽  
Food And Beverage Industry ◽  
Food And Beverage ◽  
Operating Leverage

The Indonesian Capital Market has an important role in the mobilization of funds for national development. The capability of the Indonesian Capital Market in mobilizing funds has become an important container besides banking to provide funds through the sale of shares and bonds. The counting of return and risk are two important things in any capital or fund to be invested. Investment risk generally is affected by micro and macro factors. The purpose of this research is to analyze how the effect of financial leverage, operating leverage and company liquidity simultaneously and partially to share investment risk on the food and beverage industry in Indonesia stock exchange period 2013-2017. The result of this research were the variable of economic conditions, interest rate, inflation, exchange rate, financial leverage, operating leverage and company liquidity simultaneously have a significant effect to share investment risk on the food and beverage industry in Indonesia stock exchange period 2013-2017 and the variable of exchange rate with financial leverage variable has a negative and significant effect to share investment risk on the food and beverage industry in Indonesia stock exchange period 2013-2017.

scholarly journals Capital Structure and Organizational Performance: Evidence from Nigerian Food and Beverage Companies

2019 ◽  
pp. 1-9
Author(s):  
G. T. Ayo-Oyebiyi
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Organizational Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Food And Beverages ◽  
Beverage Industry ◽  
Food And Beverage Industry ◽  
Food And Beverage ◽  
The Impact

This study seeks to investigate the impact of capital structure on the performance of organizational performance with particular reference to Nigerian Food and Beverage Companies. Secondary data was used for this study. It was adopted from the audited financial statements of the listed food and beverages companies in the Nigerian Stock Exchange (NSE), for the period of the year 2014 – 2018. The method of analysis used was Pearson Moment Correlation Coefficient and Linear Regressions. The results reveal that firm leverage, tangibility of assets and liquidity have an inverse relationship with the financial performance of the Nigerian food and beverage industry, while, growth and firm’s size have a positive relationship with the financial performance of Nigerian food and beverages industry.  The study, recommends that Nigerian Food and Beverage should, therefore, strike a balance between their choice of capital structure and the effect on its performance as it affects the shareholder's risks.

scholarly journals THE EFFECT OF CURRENT RATIO AND SIZE FIRM ON RETURN SAHAM FOOD AND BEVERAGE

2019 ◽  
Vol 17 (1) ◽  
pp. 67
Author(s):  
Kristian Chandra
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Current Ratio ◽  
Beverage Industry ◽  
Analysis Technique ◽  
Food And Beverage Industry ◽  
Food And Beverage ◽  
Size Firm ◽  
Selection Of

The objective of the research is to analyze the influence of current ratio and size firm to stock return. In this study the subjects taken were stocks that entered the food and beverage sector that were listed on the Indonesia Stock Exchange (IDX) during 2010 - 2015. The selection of samples in this study was conducted by Purposive Sampling in order to obtain a representative sample according to predetermined criteria. The number of food and beverage industry samples that meet the criteria are 13 listed on the Indonesia Stock Exchange in 2010-2015. The data analysis technique used regression analysis with the help of the EViews program. The results confirm that the current ratio has a positive but not significant effect on stock returns and the size firm has a negative and significant effect on the return of food and beverage stocks listed on the IDX in 2010-2015.

scholarly journals Struktur Modal berdasarkan Pecking Order Theory pada Perusahaan Makanan dan Minuman di Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 114
Author(s):  
Pandu Adi Cakranegara ◽  
Debby Danilla Wati
Keyword(s):  
Regression Analysis ◽  
Quantitative Method ◽  
Stock Exchange ◽  
Order Theory ◽  
Pecking Order ◽  
Management Behavior ◽  
Pecking Order Theory ◽  
Beverage Industry ◽  
Food And Beverage Industry ◽  
Food And Beverage

<p><em>Pecking Order theory states that management will prioritize its own capital before using debt. If it is forced to need additional funds then management will choose to owe rather than issue equity. This study examines the management behavior in the food and beverage industry in Indonesia. The food and beverage industry in Indonesia today is the industry with the highest growth in Indonesia. This means that companies need funding to be able to capture this momentum. The method used is a quantitative method using multiple regression analysis. The samples taken are all food and beverage companies listed on the Indonesian Stock Exchange. From the findings of management authors in food and beverage companies tend to use debt and equity issuance and do not use cash flow generated from business. One of the reasons for this is that the company uses all the cash generated from the operating proceeds to invest directly in the company's internal projects to increase growth.</em></p>

scholarly journals WHY PROFITABILITY NEGATIVELY AFFECT THE CAPITAL STRUCTURE IN FOOD AND BEVERAGE INDUSTRY?

2019 ◽  
Vol 9 (1) ◽  
pp. 31
Author(s):  
Oman Sukirman
Keyword(s):  
Capital Structure ◽  
Negative Impact ◽  
Stock Exchange ◽  
Good Condition ◽  
Beverage Industry ◽  
Food And Beverage Industry ◽  
Food And Beverage ◽  
Retained Earnings ◽  
A Company ◽  
The Capital Structure

The capital structure became the foundation for a company. Conditions of the capital structure will greatly affect the survival of a company. The financial manager is obliged to maintain the stability and the good condition of the capital structure with capital sourced from the selection of internal and external. The company's profit is the source of internal capital, so that profitability has a relationship with the capital structure. The purpose of this study was to obtain evidence on whether profitability has a negative impact on the capital structure. This study used secondary data from company financial statements of Consumer Goods Industry sector, more specifically Food and Beverage sub-sector obtained from the Indonesian Stock Exchange (BEI). The sample used was 14 companies of the food and beverage industry. The analysis technique used was a simple linear regression. The results showed that there was a negative effect on the profitability of the capital structure, which means that food and beverage companies have formed a theory of Pecking Order in which internal financing has used retained earnings.

scholarly journals Pengaruh Current Ratio dan Quick Ratio Terhadap Return On Asset

2021 ◽  
Vol 2 (4) ◽  
pp. 66-82
Author(s):  
Delvi Rahma Novianti ◽  
Juhaini Alie ◽  
Endah Dewi Purnamasari
Keyword(s):  
Stock Exchange ◽  
Literature Study ◽  
Return On Assets ◽  
Current Ratio ◽  
Financial Report ◽  
Regression Methods ◽  
Beverage Industry ◽  
Food And Beverage Industry ◽  
Food And Beverage ◽  
Report Data

This study aims to analyze the effects of current ratio (CR) and quick ratio (QR) on return on assets (ROA) in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Financial report data were collected through documentation, literature study, and observation. This study implemented multiple linear regression methods to analyze data. The results of the investigation prove that partially CR has a significant effect on ROA. On the other hand, QR has no significant effect on ROA. Simultaneously, CR and QR have a significant effect on ROA. This research offers empirical evidence on the discussion of CR, QR, and ROA especially for the food and beverage industry.

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