Pengaruh Profitabilitas, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2012-2017

This study aims to examine the effect of profitability, sales growth, and firm size on dividend policy in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). This type of research is associative research. The population in this study is the manufacturing companies in the consumer goods industry sector registered on IDX for the period 2012-2017 with sampling using a purposive sampling technique. Samples were obtained by 16 companies from 42 study populations. Data was obtained from ICMD companies and financial statements of manufacturing companies in the consumer goods industry sector through the IDX website. The data analysis technique used is multiple regression analysis. To test the hypothesis using the t test. The results showed that profitability had a positive and significant effect on dividend policy in the consumer goods industry sector companies on the IDX, while sales growth had a negative and not significant effect on dividend policies in the consumer goods industry sector companies on the IDX. Meanwhile, firm size has a positive and significant influence on dividend policy on consumer goods industry sector companies listed on the IDX.Keywords: profitability, sales growth, firm size, and dividend policy

Download Full-text

IMPACT ON PROFIT, CASH FLOW, COMPANY SIZE AND FINANCIAL DISTRESS

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak ◽

10.30741/assets.v4i1.561 ◽

2020 ◽

Vol 4 (1) ◽

pp. 21-26

Author(s):

Liza Zuhrianto ◽

Sri Mulyani ◽

Ratna Wijayanti Daniar Paramita

Keyword(s):

Cash Flow ◽

Consumer Goods ◽

Financial Distress ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Manufacturing Companies ◽

Industry Sector ◽

Consumer Goods Industry

The purpose of this study was to determine the effect of earnings, cash flow, and firm size on the financial distress of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2018. This type of research is quantitative research. The type of data in this study is secondary data. Data analysis techniques used multiple linear regression analysis. This study uses a purposive sampling technique to get samples according to specified criteria. The number of samples selected based on the criteria in this study is 32 companies with a population of 38 manufacturing companies in the consumer goods industry sector, which are listed on the Indonesia Stock Exchange in 2016-2018. The results showed that profits measured using a return on assets affect financial distress

Download Full-text

The Effect of Audit Opinion, Audit Tenure, Financial Distress, and Company Size on Audit Switching with Management Changes as Moderating Variables in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2009-2019

International Journal of Research and Review ◽

10.52403/ijrr.20210811 ◽

2021 ◽

Vol 8 (8) ◽

pp. 64-75

Author(s):

Hidayawiya . ◽

Isfenti Sadalia ◽

Erlina .

Keyword(s):

Consumer Goods ◽

Financial Distress ◽

Stock Exchange ◽

Sample Selection ◽

Sampling Technique ◽

Company Size ◽

Manufacturing Companies ◽

Audit Opinion ◽

Industry Sector ◽

Consumer Goods Industry

This study aims to determine the effect of the audit opinion, audit tenure, financial distress and company size on audit switching. In addition, this study also tries to prove whether management change can be used as a moderator in the research model. The type of research used is descriptive quantitative research. This research was conducted on the Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange for 2009-2019. The sample selection using the purposive sampling technique shows that the research sample is 22 companies with 11 years of research. The number of observations in this study is 242 data. The data analysis method used in this research is logistic regression analysis which is carried out with the help of SPSS 25. The results show that audit opinion and audit tenure positively and significantly affect audit switching in the Consumer Goods Industry sector companies listed on the Indonesia Stock Exchange in 2009-2019. Meanwhile, financial distress and company size do not affect audit switching. The moderating variable, namely change in management, can be used as a moderator because it is proven to strengthen or weaken the independent variables used in this study. Keywords: Audit opinion, audit tenure, financial distress, company size, audit switching.

Download Full-text

PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

Jurnal Ilmiah Akuntansi dan Manajemen ◽

10.31599/jiam.v16i2.395 ◽

2020 ◽

Vol 16 (2) ◽

pp. 57-66

Author(s):

Regia Rolanta ◽

Riana R Dewi ◽

Suhendro

Keyword(s):

Consumer Goods ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Company Size ◽

Industry Sector ◽

Consumer Goods Industry

This study aimed to analyze the effect of profitability, leverage, liquidity, company size and dividend policy on firm value in the Consumer Goods Industry Sector Companies listed on the Stock Exchange in 2015-2018. In this study the Company Values measured using the Price to Book Value (PBV). This research method using descriptive analysis. The technique used is purposive sampling technique, so found 14 Consumer Goods Industry Sector Companies listed on the Stock Exchange from 2015 to 2018 period. The analysis used is multiple linear regression analysis. The results of this study showed that the variables of profitability, liquidity, and dividend policy affects the value of the company, while the company size and leverage variables do not affect the value of the company.

Download Full-text

PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM

Jurnal Akuntansi, Bisnis dan Ekonomi ◽

10.33197/jabe.vol5.iss2.2019.314 ◽

2019 ◽

Vol 5 (2) ◽

pp. 1443-1456

Author(s):

Dwiarif Dianto ◽

Tetty Lasniroha Sarumpaet

Keyword(s):

Consumer Goods ◽

Stock Prices ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Manufacturing Companies ◽

Return On Equity ◽

Industry Sector ◽

Consumer Goods Industry ◽

Industry Sectors

This research was conducted to test empirically the analysis of fundamental factors on stock prices measured using the ratio of Return On Equity (ROE) and Earning Per Share (EPS). This research was conducted on companies manufacturing consumer goods industry sectors listed on the Indonesia Stock Exchange in the period 2013-2016. The population of this study was 42 manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange in the 2013-2016 period. The sampling technique in this study used a purposive sampling method. The sample in this study were 32 manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. The type of data used is secondary data from the official website of the Indonesia Stock Exchange. The results of this study prove that partially the fundamental factors using the ratio of ROE and EPS affect stock prices. Simultaneously ROE, EPS, has an influence on stock prices. The suggestion for the next researcher is to add variables that have an influence on stock prices.

Download Full-text

Pengaruh Profitabilitas, Lagged Dividend, Size, dan Leverage pada Kebijakan Dividen

Jurnal Ilmiah Universitas Batanghari Jambi ◽

10.33087/jiubj.v20i2.1012 ◽

2020 ◽

Vol 20 (2) ◽

pp. 714

Author(s):

Selaristi Izdihar ◽

Suhendro Suhendro ◽

Rosa Nikmatul Fajri

Keyword(s):

Consumer Goods ◽

Quantitative Research ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Research Data ◽

Industry Sector ◽

Consumer Goods Industry

This study aims to examine and analyze the effect of profitability, lagged dividends, size, and leverage on dividend policy. The population in this study are companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (BEI) in 2016-2018. This type of research is quantitative research. Sampling with purposive sampling technique resulted in 19 companies in the consumer goods industry sector in 2016-2018 according to the specified criteria, in order to obtain 57 research data. This study uses multiple linear regression analysis with the SPSS version 23. IMB program. The results of this study concluded that profitability and lagged dividends affect the dividend policy. While size and leverage have no effect on dividend policy.

Download Full-text

PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2019.v08.i05.p16 ◽

2019 ◽

Vol 8 (5) ◽

pp. 3028

Author(s):

Ni Putu Ira Kartika Dewi ◽

Nyoman Abundanti

Keyword(s):

Firm Size ◽

Consumer Goods ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Significant Positive Effect ◽

Analysis Technique ◽

Negative Effect ◽

Consumer Goods Industry ◽

Positive Effect

The purpose of this study was to determine the effect of leverage and firm size on firm value with profitability as intervening variable on consumer goods industry in the Indonesian Stock Exchange. The population in this study are companies in the consumer goods industry Indonesian Stock Exchange amounted to 46 companies 2014-2017. Sampling technique used was purposive sampling, so that the final sample that is obtained is 21, a company incorporated in consumer goods industry in Indonesian Stock Exchange 2014-2017. Data analysis technique used in this research is path analysis and Sobel test. The result shows that leverage has significant negative effect on profitability and firm size has significant positive effect on profitability. Leverage, firm size, and profitability have significant positive effect on firm value. Profitability mediates the effect of leverage on firm value significantly and profitability also mediates the effect of firm size on firm value significantly.

Download Full-text

Analisis Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v4i1.6793 ◽

2020 ◽

Vol 4 (1) ◽

pp. 24

Author(s):

Mariska Leviani Dan Indra Widjaja

Keyword(s):

Capital Structure ◽

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Sales Growth ◽

Manufacturing Companies ◽

Return On Assets ◽

Food And Beverage ◽

Negative Effect ◽

Equity Ratio

This research aimed to examine the effect of Liquidity (Current Ratio), Profitability (Return On Assets), Sales Growth, and Firm Size toward Capital Structure (Debt to Equity Ratio) on manufacturing companies sector food and beverages in Indonesia Stock Exchange for period 2013 - 2017. The sampling technique used was purposive sampling and the sample collected consisted of 14 companies. Analysis using SPSS program. Based on statistical t test, the result of research show that Liquidity had a significant, negative effect on Capital Structure. Meanwhile, Profitability, Sales Growth, and Firm Size did not affect Capital Structure. Based on statistical F test indicates that variables Liquidity, Profitability, Sales Growth, and Firm Size simultantly affect Capital Structure on manufacturing companies sector food and beverage listed in Indonesia Stock Exchange for period 2013 - 2017.

Download Full-text

PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN KESEMPATAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v6i2.5558 ◽

2019 ◽

Vol 6 (2) ◽

pp. 201

Author(s):

Vivi Apriliyanti ◽

Hermi Hermi ◽

Vinola Herawaty

Keyword(s):

Firm Size ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Sales Growth ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

Debt Policy ◽

Positive Effect

AbstractThe purpose of this study was to examine the influence of debt policy, dividend policy,profitability, sales growth and investment opportunity set on firm value with firm size as moderating variable in the manufacturing companies on the Indonesia Stock Exchange (IDX). The population used in this study is a company that is listed on the Indonesia Stock Exchange. The sample used in this study 128 companies with an observation period of 3 (three) years from 2016 to 2018. The method of determining the sample used in this study was the purposive sampling method. The data processing method used in this study is the causality test with multiple regression analysis using SPSS version 23. The independent variables in this study are Debt Policy, Dividend Policy, Profitability, Sales Growth and Investment Opportunity. The moderating variable in this study is Company Size. The dependent variable in this study is firm value. The results of this study indicate that Debt Policy has a positive effect on Firm’s Value, Dividend Policy does not effect on Firm Value, Profitability does not have a positive effect on Firm’s Value, Sales Growth does not effect on Firm’s Value, Investment Opportunity Set does not effect on Firm’s Value, Firm Size does not have a positive effect on Firm’s Value, Firm Size does not strengthen the realtionship between Debt Policy with Firm’s Value, Firm Size does not strengthen the realtionship between Dividend Policy with Firm’s Value, Firm Size does not strengthen the realtionship between Profitability with Firm’s Value, Firm Size does not strengthen the realtionship between Sales Growth with Firm’s Value, Firm Size does not strengthen the realtionship between Investment Opportunity Set with Firm’s Value.

Download Full-text

Pengungkapan CSR Tentang Kinerja Keuangan dan Lingkungan

JIATAX (Journal of Islamic Accounting and Tax) ◽

10.30587/jiatax.v2i1.1086 ◽

2019 ◽

Vol 2 (1) ◽

pp. 71

Author(s):

Darti Djuharni ◽

Intan Novitasari

Keyword(s):

Financial Performance ◽

Consumer Goods ◽

Environmental Performance ◽

Environmental Variables ◽

Stock Exchange ◽

Financial Data ◽

Manufacturing Companies ◽

Industry Sector ◽

Consumer Goods Industry

This research was conducted to test the effect of CSR on financial performance and add environmental variables as intervening. This type of research is Explonatory research using financial data published on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies in the consumer goods industry sector for three years, namely 2015, 2016, and 2017. From the number listed, they were selected according to the criteria determined to be used as research samples. The number of companies that met the criteria for further analysis was thirteen companies with observations over three years. The results of this study indicate that CSR significantly influences the company's financial performance, and environmental performance as an intervening variable significantly influences the company's financial performance.

Download Full-text

Pengaruh Profitabilitas, Risiko Bisnis, Kepemilikan Manajerial, Dan Pajak Terhadap Struktur Modal

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i1.288 ◽

2020 ◽

Vol 8 (1) ◽

pp. 27-36 ◽

Cited By ~ 1

Author(s):

Melisa Rahmadianti ◽

Yuliandi Yuliandi

Keyword(s):

Capital Structure ◽

Consumer Goods ◽

Stock Exchange ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Business Risk ◽

Significance Level ◽

Industry Sector ◽

Consumer Goods Industry ◽

The Capital Structure

The purpose of this study was to determine the effect of profitability, business risk, managerial ownership, and tax on the capital structure of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Capital structure is proxied by debt to equity ratio. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2014-2017. Sample selection through purposive sampling method. There are 12 companies that meet the criteria as research samples so that the observation data is around 48. This study supports literature studies by processing secondary data obtained from annual reports. The analytical method used is multiple linear regression analysis through the program SPSS version 23. The results of this study indicate that profitability, business risk, managerial ownership, and tax simultaneously affect the capital structure with a significance level of 0,000. Partially profitability, business risk, and tax affect the capital structure with a significance level of 0,000. Managerial ownership partially does not affect the capital structure with a significance level of 0,058. Keywords : Profitability, business risk, managerial ownership, tax, capital structure.

Download Full-text