PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE BEI

Profit or corporate profits needed for the life of the company to gain profit. The purpose of this study is to determine the effect of sales growth, leverage, and company size on profitability. This research was conducted at Food and Beverage Company in Indonesia Stock Exchange period 2012-2016. Number of population as many as 16 companies, sample in this research as many as 11 companies with purposive sampling method. Data collection is done through secondary data. Analytical techniques conducted in this study using multiple linear regression method using independent variables of sales growth, leverage, and company size. Based on the results of the analysis found that the variable of sales growth, leverage, and company size simultaneously have a significant effect on profitability. This shows the increasing value of sales growth and size of the company and the declining value of leverage then profitability will increase. Partial sales growth has a significant positive effect on profitability. Partial leverage has a significant negative effect on profitability. The size of the company partially positively insignificant to profitability.

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Pengaruh ROA, Pertumbuhan Penjualan, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal Perusahaan Manufaktur Sektor Makanan dan Minuman di BEI

Owner ◽

10.33395/owner.v6i1.589 ◽

2022 ◽

Vol 6 (1) ◽

pp. 348-358

Author(s):

Metyria Imelda Hutabarat

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Company Size ◽

Sales Growth ◽

Significant Positive Effect ◽

Significant Negative Effect ◽

Food And Beverage ◽

Negative Effect ◽

Positive Effect ◽

Size Variable

Food and beverage companies are industries that compete in the world market and make major contribution to the value of national exports. Companies that have good capital structure have a good reputation and affect the high stock price. This research aimed to find out the effect of ROA, sales growth, liquidity, company size variable to capital structure variable in annual report listed on the Indonesia Stock Exchange year 2017–2019. The population are all food and beverage manufacturing companies listed on the Indonesia Stock Exchange, and obtained samples of amount 14 companies. The type of this research is a quantitative study. The data analysis used several analyzes, namely multiple linear analysis, the coefficient of determination test, the classical assumption test, R2 test, the F test, and the t test. Based on the results of this research, that partially profitability has significant positive effect on capital structure. Sales growth has no significant negative effect on capital structure. Liquidity has no significant negative effect on capital structure. Company size variable has significant positive effect on capital structure. The results of F test show that profitability, sales growth, liquidity, company size have significant positive effect on capital structure.

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The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

Academia Open ◽

10.21070/acopen.4.2021.1984 ◽

2021 ◽

Vol 4 ◽

Author(s):

Nurul Ajizah ◽

Sarwenda Biduri

Keyword(s):

Data Analysis ◽

Stock Returns ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Company Size ◽

Sales Growth ◽

Manufacturing Companies ◽

Analysis Method ◽

Food And Beverage

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

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Effect of Capital Structure, Company Size and Profitability on the Stock Price of Food and Beverage Companies Listed on the Indonesia Stock Exchange

Information Management and Business Review ◽

10.22610/imbr.v8i1.1192 ◽

2016 ◽

Vol 8 (1) ◽

pp. 23-29 ◽

Cited By ~ 2

Author(s):

Sitti Murniati

Keyword(s):

Capital Structure ◽

Stock Prices ◽

Stock Price ◽

Stock Exchange ◽

Company Size ◽

Significant Positive Effect ◽

Net Profit ◽

Food And Beverage ◽

Negative Effect ◽

Positive Effect

The purpose of this study was to analyze the effect of capital structure proxy for debt to asset ratio (DAR) and the debt to equity ratio (DER), company size and profitability are proxied by return on assets (ROA), return on equity (ROE) and net profit margin (NPM) to the stock price on the company's Food and Beverage listed on the Indonesia Stock Exchange. This study uses Associative approach. The population in this study is the Food and Beverage companies listed in Indonesia Stock Exchange year period 2011 to 2014. Sampling method used is purposive sampling and the amount of samples obtained is 11 companies with 44 observations. Hypotheses were tested using multiple regression analysis. Results of the study were 1) capital structure proxy for debt to asset ratio (DAR) significant negative effect on stock prices, this means that if a decline in the value of DAR, the stock price will rise, 2) capital structure proxy for debt to equity ratio (DER) significant positive effect on stock prices, it means that the higher the value of DER then be followed by a decrease in stock prices, 3) The company size significant positive effect on stock prices, this suggests that the relationship between the SIZE with stock prices in the same direction, if SIZE increases, the stock price will increase, 4) profitability is proxied by return on assets (ROA) significant positive effect on stock prices, this means that the assets of the company to make a profit can affect stock prices, 5) profitability proxied with a return on equity (ROE) significant negative effect, this means that if a decline in ROE it will be followed by a decrease in stock prices, and 6) Profitability which is proxied by net profit margin (NPM) significant negative effect on stock prices, this means that while the net profit increased, the total sales will rise this is due to the high costs incurred by the company so that NPM has no effect on stock prices.

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Faktor-Faktor yang Mempengaruhi Struktur Modal

Kompartemen Jurnal Ilmiah Akuntansi ◽

10.30595/kompartemen.v18i1.6617 ◽

2020 ◽

Vol 18 (1) ◽

Author(s):

Suharsono Suharsono ◽

Iwan Setiadi

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Company Size ◽

Test Results ◽

Return On Assets ◽

Food And Beverage ◽

Negative Effect ◽

Equity Ratio ◽

Asset Growth ◽

Positive Effect

The purpose of this study was to determine the effect of Profitability, Liquidity, Asset Growth and Company Size on the Capital Structure of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2012-2018. The populationin this study uses food and beverage sub-sector companies. The total population of this study was 70 samples. The technique used in sampling is purposive sampling. The values tested in this thesis use the formula of financial ratios andregression analysis. The analysis shows profitability, liquidity, and asset growth have a significant negative effect on DER. While the size of the company (size) has a significant positive effect on DER. The test results show that return on assets(ROA), Current Ratio (CR), Asset Growth (Growth) and Firm Size (Size) together (simultaneously) have a significant effect on Debt to Equity Ratio (DER). Keywords: Profitability, Liquidity, Asset Growth, Company Size and Capital Structure.

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Determinan Peringkat Sukuk: Ditinjau dari Aspek Akuntansi dan Non-Akuntansi

Paediatrica Indonesiana ◽

10.24036/wra.v8i2.109370 ◽

2020 ◽

Vol 8 (2) ◽

pp. 95

Author(s):

Sofyan Hadinata

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Company Size ◽

Financial Condition ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect ◽

Good Rating ◽

Rating Information

The objective of this study was to provide empirical findings whether firm size, liquidity, productivity, and sukuk maturity have a significant influence on sukuk ratings. This study uses secondary data. The population of this research is companies issuing sukuk, listed on The Indonesia Stock Exchange and rated by PT PEFINDO. The sampling method used was purposive sampling. Meanwhile, for data analysis this study uses panel data regression method with the assistance of Eviews 10 software. Based on analysis, the results of this study indicate that company size, liquidity, profitability, and productivity have a positive effect on the sukuk rating, while sukuk maturity has a negative effect on the sukuk rating. Several implications of the results of this study. First, sukuk investors will be helped by sukuk rating information, because it reflects the company's financial condition. Second, companies that will issue sukuk or existing sukuk issuers must always put concern on the financial condition of their companies to ensure that the sukuk issued have a good rating. Third, the sukuk issuer must have careful planning to determine sukuk maturity, because it is associated with risks. Fourth, to reduce information asymmetry, policymakers should require all sukuk issuers to rate their sukuk. Keywords: Sukuk Ratings; Company Size; Liquidity; Profitability; Productivity; and Sukuk Maturity

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Determinant Tax Avoidance

KnE Social Sciences ◽

10.18502/kss.v3i26.5423 ◽

2019 ◽

Author(s):

Dhea Desmiranti ◽

Sulhendri .

Keyword(s):

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Sales Growth ◽

Financial Reports ◽

Panel Data Regression ◽

Fixed Assets ◽

Loss Compensation ◽

Negative Effect ◽

Positive Effect

This study aims to analyze the effect of sales growth, proﬁtability, ﬁscal loss compensation, and the intensity of ﬁxed assets on tax avoidance, both partially and jointly. The research method is using panel data regression analysis, with a purposive sampling method obtained a sample of twenty-seven companies listed on the Indonesia Stock Exchange from 2015-2017 using secondary data in the form of annual ﬁnancial reports. The results show that partially sales growth has a signiﬁcant positive effect, proﬁtability has a signiﬁcant negative effect, compensation for ﬁscal losses has a signiﬁcant effect, and the intensity of ﬁxed assets has a signiﬁcant effect on tax avoidance.While the results of the studys simultaneously show that sales growth, proﬁtability, ﬁscal loss compensation, and the intensity of ﬁxed assets together have a positive effect on tax avoidance.

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The Effect of Liquidity, Leverage, and Profitability on Financial Distress with Audit Committee as a Moderating Variable

International Journal of Current Science Research and Review ◽

10.47191/ijcsrr/v4-i10-13 ◽

2021 ◽

Vol 04 (10) ◽

Author(s):

Okik Hastiarto ◽

Keyword(s):

Financial Distress ◽

Audit Committee ◽

Stock Exchange ◽

Secondary Data ◽

Annual Reports ◽

Linear Regression Method ◽

Manufacturing Companies ◽

Study Results ◽

Negative Effect ◽

Positive Effect

This study examines the effect of liquidity, leverage, and profitability on financial distress with the audit committee as a moderating variable. This study used secondary data from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The research sample was selected using purposive sampling, and 33 companies were obtained as the study samples. The data were then analyzed using the logistic linear regression method with SPSS ver 26 software. The study results found that liquidity and profitability had a negative effect on financial distress, whereas leverage had a positive effect on financial distress. In addition, the study also found that the audit committee enhanced the effect of liquidity and profitability on financial distress. In contrast, the audit committee reduced the effect of leverage on financial distress.

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2014-2018

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v4i02.3303 ◽

2019 ◽

Vol 4 (02) ◽

Author(s):

Yanna Wulandari ◽

Achmad Maqsudi

Keyword(s):

Quantitative Research ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Partial Least Square ◽

Least Square ◽

Company Size ◽

Sales Growth ◽

Manufacturing Companies ◽

Food And Beverage

ABSTRACTThis study aims to examine and analyze the effect of company size, leverage and sales growth on tax avoidance with profitability as an intervening variable in the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research with a descriptive approach. The data used are secondary data in the form of company financial statements obtained from the IDX website. The sample studied was 6 food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period using purposive sampling techniques. Data analysis techniques in this study used PLS (Partial Least Square) 3.0 software. The results of this study indicate that company size, leverage, and sales growth have no significant effect on profitability and tax avoidance. But profitability as an intervening variable has a significant effect on tax avoidance.Keywords: Company Size, Leverage, Sales Growth, Profitability, Tax Avoidance

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PENGARUH EARNING PER SHARE (EPS), UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2011)

Jurnal Akuntansi ◽

10.24964/ja.v2i2.31 ◽

2016 ◽

Vol 2 (2) ◽

Author(s):

Sukma Mindra ◽

Teguh Erawati

Keyword(s):

Firm Value ◽

Positive Impact ◽

Stock Exchange ◽

Secondary Data ◽

Statistical Testing ◽

Company Size ◽

Test Results ◽

Company Value ◽

Negative Effect ◽

Positive Effect

This study discusses the value of the company and financial ratios based on financial statements of listed companies in Indonesia Stock Exchange during the period 2009-2011. The purpose of this research is to determine whether the Earning Per Share (EPS), Company Size, Profitability and Leverage have an influence on company value. This study was built with five hypotheses, namely (1) Earning Per Share (EPS) has a positive effect on company value. (2) Company size has a positive impact on company value. (3) Profitability has a positive effect on company value. (4) Leverage has a negative effect on company value. The type of data in this study is secondary data. The samples in this study using purposive sampling method and method polled. Companies sampled as many as 45 of the 136 companies listed on the Indonesia Stock Exchange during the period 2009-2011. This research is quantitative, and statistical testing using multiple linear regression. By using regression analysis, it can be seen that the variable Earning Per Share (EPS), Company Size, Profitability and Leverage simultaneously have a significant influence on firm value. Partial test results, Firm Size and Profitability positive and significant impact on company value. Earning Per Share (EPS) and Leverage has a negative and significant impact on company value. Keywords: Earning Per Share (EPS), Company Size, Profitability, Leverage, Corporate Value.

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Analysis of Factors Affecting Capital Structure (Study of Food and Beverage Companies listed on the Indonesia Stock Exchange 2017-2019 Period)

International Journal of Social Science and Business ◽

10.23887/ijssb.v4i4.28911 ◽

2020 ◽

Vol 4 (4) ◽

Author(s):

Rina Silvia ◽

Yonas Meti

Keyword(s):

Data Analysis ◽

Capital Structure ◽

Stock Exchange ◽

Structure Study ◽

Sales Growth ◽

Factors Affecting ◽

Food And Beverage ◽

Negative Effect ◽

Asset Growth ◽

Positive Effect

This study aims to determine the factors that influence the capital structure of food and beverage companies (a study of food and beverage companies listed on the Indonesia Stock Exchange). The variables used in this study are sales growth, liquidity, asset growth and capital structure. The population of this study were all food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period, totaling 29 companies. The sample was selected by means of a purposive sampling method. There were 20 companies that met the criteria as research samples so that the research data amounted to 60. The data analysis techniques used were descriptive statistical analysis, classical assumption test, and multiple linear regression. Based on the results of data analysis, it is concluded that Sales Growth has no positive effect on capital structure. Liquidity has a negative effect on capital structure. Asset growth has no positive effect on capital structure.

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