scholarly journals Pengaruh Tatakelola Terhadap Nilai Perusahaan Perbankan: ROA Dan NPL Sebagai Mediasi

2021 ◽  
Vol 26 (2) ◽  
pp. 280
Author(s):  
Lisa Dentika, Syamsul Ridjal, La Ode Sumail
Keyword(s):  
Financial Performance ◽  
Firm Value ◽  
Sampling Technique ◽  
Financial Statements ◽  
Data Sources ◽  
Negative Effect ◽  
Bank Governance ◽  
Positive Effect

This study attempts to investigate the effect of governance on firm value mediated by financial performance and risk of banking firms on the IDX. The sampling technique uses 46 saturated samples and data sources from the 2017-2020 financial statements so that the number of observations is 184. This study finds that bank governance can encourage an increase in firm value. Governance has a positive effect on ROA but has a negative effect on NPL. ROA has a positive effect on PBV and NPL has a negative effect on PBV. Governance has a positive and significant effect on PBV mediated by ROA and governance has a negative and significant effect on PBV mediated by NPL. Therefore, the role of ROA and NPL as partial mediation (partial mediation).

Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018)

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 336
Author(s):  
Lola Dwi Antikasari ◽  
Rosa Nikmatul Fajri ◽  
Riana R Dewi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Linear Regression Method ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Positive Effect

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of documentation (taking company financial statements). Data analysis method used is multiple linear regression method. The results showed that the size of the board of directors had a positive effect on financial performance. The leverage variable has a negative effect on financial performance. While the size of the company has no effect on financial performance. The benefits of this study are as a reference for further research. Besides that, it can be used as a management guideline in analyzing the company's financial performance.

scholarly journals The Intervening Effect of the Dividend Policy on Financial Performance and Firm Value in Large Indonesian Firms

2020 ◽  
Vol 11 (4) ◽  
pp. 408
Author(s):  
Perdana Wahyu Santosa ◽  
Ovinda Aprilia ◽  
Martua Eliakim Tambunan
Keyword(s):  
Financial Performance ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Emerging Market ◽  
Sampling Technique ◽  
Activity Effect ◽  
Negative Effect ◽  
Research Criteria ◽  
Positive Effect

This study aims to examine the relationship between financial performance with firm value with dividend policy as an intervening variable in an emerging market, Indonesia. The samples in this study are large firms listed on the Indonesia Stock Exchange (IDX). The sampling method uses a purposive sampling technique according to research criteria, especially members of the LQ45 index. The study used the data analysis by using multiple regression analysis, path analysis, and Sobel test to find the direct, indirect, and intervening effect and significance in this study. The results indicated that profitability and activity have a positive effect, leverage has a negative effect, but liquidity has no effect on the value of the firms. The subsequent analysis shows that profitability and leverage do not affect dividend policy, liquidity has a negative effect, while activity has a positive effect, significantly. Dividend policy has a positive effect on firm value. Liquidity and leverage do not affect the firm value, but profitability and activity effect positively on the firm value through intervening dividend policy. Conclusions: in general, financial performance indicates an influence on firm value and less effect on dividend policy. As an intervening variable, dividend policy weakens the effect of financial performance on firm value.

scholarly journals Kinerja Keuangan Memediasi Pengaruh Modal Intelektual dan Struktur Modal pada Nilai Perusahaan di Masa Pandemi Covid-19

2021 ◽  
Vol 31 (10) ◽  
pp. 2503
Author(s):  
Luh Ayu Meliani ◽  
Dodik Ariyanto
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Firm Value ◽  
Sampling Technique ◽  
Company Value ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

This study examines the effect of intellectual capital and capital structure on firm value with financial performance as a mediating variable. The sample was selected by purposive sampling technique. Data were analyzed using path analysis. The results of the analysis show that intellectual capital has no effect on financial performance, but has a positive effect on firm value. Capital structure has a positive effect on financial performance, but has no effect on firm value. Financial performance has a negative effect on firm value. The relationship between capital structure and firm value is successfully mediated by financial performance, however, financial performance does not mediate the relationship between intellectual capital and firm value. This research has implications for those who need information about company value in pharmaceutical sub-sector companies by considering the factors that influence it, especially during the Covid 19 pandemic. Keywords: Intellectual Capital; Capital Structure; Firm Value; Financial Performance.

scholarly journals Corporate social responsibility and firm value: an empirical study of an emerging economy

2016 ◽  
Vol 5 (4) ◽  
pp. 40-53 ◽  
Author(s):  
Hassan Hafez
Keyword(s):  
Financial Performance ◽  
Firm Value ◽  
Secondary Data ◽  
Financial Statements ◽  
Annual Reports ◽  
Return On Assets ◽  
Return On Equity ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

A lot of researches have been done recently on Corporate Social Responsibliity ("CSR"). A lot of studies have been conducted to test how CSR affects firm value and financial perfromance. Results varies from one study to another. Some proved that the realtionship is to be positve, or negative and others proved it to be neutral. The purpose of this research is to evaluate the effect of CSR on firm value and financial performance in Egypt through the application on 33 companies that were listed in the EGX30 in the year 2001, with a timeline of 8 years from 2007 till 2014. Data used in this study is secondary data obtained from the financial statements and annual reports of the egyptian companies and offical online websites. We proved that CSR has a insignifcant negative effect on firm value and a signifcant positive effect on firm’ financial perfromance in Egypt measured by Return on Assets (ROA) and Return on equity (ROE). This research paper is divided into five sections. Section one is the introduction followed by section two the literature review of CSR and its impact on firm value and financial performance. Section three covers the research methodology; section four presents data analysis and finally section five report findings and conclusions of the study.

scholarly journals Mediation Effect of Financial Performance on The Influence of Intellectual Capital on Firm Value

2021 ◽  
Vol 10 (2) ◽  
pp. 106-114
Author(s):  
Hidayatul Khusnah ◽  
Mardiyah Anugraini
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Financial Statements ◽  
Mediating Effect ◽  
Mediation Effect ◽  
Research Hypothesis ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the mediating effect of financial performance on the effect of intellectual capital on firm value. This research was conducted at companies incorporated in LQ-45 listed on the Indonesian stock exchange. The sample of this research is the financial statements of companies incorporated in LQ-45 in the 2014-2019 period that publish financial statements continuously. Analysis of the data in this study using SEM-PLs using WarpPLs 6.0 software. The results of this study indicate that VACA, VAHU and STVA have a positive effect on firm value. In addition, this study also found that of the three intellectual capital proxies, only VACA and STVA had a positive effect on financial performance, while VAHU did not support the research hypothesis because it had a negative effect on financial performance. Further findings show that financial performance mediates the effect of VACA and STVA on firm value.

Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

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

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.

scholarly journals PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN YANG DIMODERASI VARIABEL UKURAN PERUSAHAAN (Studi Empiris Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

2020 ◽  
Vol 8 (2) ◽  
pp. 77-87
Author(s):  
Annisa Dayanty ◽  
Widhy Setyowati
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Financial Performance ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect

The purpose of this research is to find empirical evidence about the effect of financial performance and capital structure on firm value and whether company size can moderate the influence of financial performance and capital structure on firm value. The sample in this research is the trading, service and investment companies which is listed on the Indonesia Stock Exchange (IDX) in period 2016-2018. The research sample are 33 companies using purposive sampling technique. The analysis methods of this research used multiple linear regression analysis and Moderated Regression Analysis (MRA) to test the moderating variables. The results showed that financial performance and firm size had a positive effect on firm value. Capital structure has a negative effect on firm value. And the firm size can not moderate the financial performance and capital structure of the firm's value

scholarly journals Intellectual Capital, Leverage dan Profitabilitas Perusahaan Sub-Sektor Asuransi di Bursa Efek Indonesia

2020 ◽  
Vol 30 (12) ◽  
pp. 3110
Author(s):  
Putu Winda Agastya Paramita ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

The company's financial performance can be used as a tool to measure the overall level of health of a company. One indicator that is often used to measure a company's financial performance is profitability. Profitability is the level of a company's ability to generate profits and measure operational efficiency and the efficiency of the use of its assets. There are several factors that are thought to affect profitability including intellectual capital and leverage. This study aims to determine the effect of intellectual capital and leverage on company profitability. This research was conducted on 11 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is non probability sampling with the purpose sampling method. The analysis technique used in this study is multiple linear regression. The final results show that intellectual capital has a positive effect on profitability and leverage has a negative effect on company profitability. Keywords: Intellectual Capital; Leverage; Profitability.

scholarly journals Peran Kepuasan Pelanggan Pada Hubungan Kausalitas Antara Kualitas Layanan Terhadap Niat Beralih

2021 ◽  
Vol 2 (2) ◽  
pp. 316-335
Author(s):  
Alan Rusdiana ◽  
L Suparto LM
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Modeling ◽  
Negative Effect ◽  
Core Service ◽  
The Relationship ◽  
Positive Effect

This type of research is associative research. This research takes the title: “This type of research is associative research. This research takes the title: "The Role of Customer Satisfaction on the Causality Relationship Between Service Quality and Switch Intention (Study on Fitra Majalengka hotel visitors)”. The purpose of this study was to determine the partial effect of core service quality and encounter on switching intentions with the mediating factor of customer satisfaction. The population in this study were all visitors to the Fitra Majalengka hotel. The sampling technique used is purposive sampling. The number of respondents in this study was 120. The data were analyzed using structural equation modeling (SEM) with AMOS 21 software. The results of this study indicate that 1) core service quality has no effect on switching intentions, 2) encounter service quality has no effect on switching intentions, 3) core service quality has a positive effect on customer satisfaction, 4) encounter service quality has a positive effect on customer satisfaction, 5 ) customer satisfaction has a negative effect on switching intentions, 6) customer satisfaction mediates the negative effect of core service quality on switching intentions, 7) customer satisfaction mediates the negative effect of encounter service quality on switching intentions. An important finding from this study is that it can confirm the concept of EDT in which customer satisfaction becomes a mediating variable between the relationship between core service quality and encounter with switching intentions.

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