scholarly journals Faktor Penentu Profitabilitas Pada Perusahaan Manufaktur Sektor Consumer Goods

2020 ◽  
Vol 2 (2) ◽  
pp. 306
Author(s):  
Olsha Fisena ◽  
Indra Widjaja
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Purposive Sampling ◽  
Corporate Growth ◽  
Asset Growth

The purpose of this study is to examine the effect of debt to total assets ratio, current ratio, efficiency, and corporate growth on profitability on manufacturing companies in the sector of consumer goods listed in Indonesia Stock Exchange in the period 2015-2018. Number of samples are 36 samples by purposive sampling method. Data were collected through Indonesia Stock Exchange official website, which are idx.co.id and idnfinancials.com. Data were processed by using Eviews10 software. The results in this study show that debt to total assets ratio has a positive significant effect on profitability (ROE). Efficiency (TATO) has a negative significant effect on profitability (ROE). While current ratio and corporate growth (asset growth) have no significant effect on profitability (ROE). The purpose of this study is to examine the effect of debt to total assets ratio, current ratio, efficiency, and corporate growth on profitability on manufacturing companies in the sector of consumer goods listed in Indonesia Stock Exchange in the period 2015-2018. Number of samples are 36 samples by purposive sampling method. Data were collected through Indonesia Stock Exchange official website, which are idx.co.id and idnfinancials.com. Data were processed by using Eviews10 software. The results in this study show that debt to total assets ratio has a positive significant effect on profitability (ROE). Efficiency (TATO) has a negative significant effect on profitability (ROE). While current ratio and corporate growth (asset growth) have no significant effect on profitability (ROE).

scholarly journals THE EFFECT OF DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), AND GROWTH ASSETS ON DIVIDEND POLICY IN CONSUMER GOODS MANUFACTURING COMPANIES WHICH IS LISTED IN THE STOCK EXCHANGE INDONESIA 2015-2017 PERIOD

ACCRUALS ◽  
2020 ◽  
Vol 4 (02) ◽  
pp. 175-184
Author(s):  
Jasinta Mustika Sianipar
Keyword(s):  
Consumer Goods ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Regression Methods ◽  
Equity Ratio ◽  
Asset Growth ◽  
Quantitative Descriptive

The existence of this study is to determine the effect of DER, CR, and AG on the consumer goods sector dividend policy contained on the IDX. Research is classified as a quantitative approach, the type of research used is quantitative descriptive and its nature is based on the level of explanation. The population is 50 companies and the sample is 19 companies. Data collection techniques are documentation and sources of IDX financial statements. This research is tested using multiple linear regression methods before testing the hypothesis the data will be tested using the classic assumption test. The conclusions obtained in the study showed that simultaneously DER, CR, and AG had a positive influence on dividend policy. Partially, DER has a positive and significant impact on dividend policy with a value of 2,792> 1.67412 and 0.008 <0.05. CR positive and significant effect on dividend policy 2,780> 1.67412 and 0.008 <0.05. AG negative and insignificant effect 2.780> 1.67412 and significant value 0.436> 0.05.Keywords: Debt To Equity Ratio (Der), Current Ratio (Cr), And Asset Growth (AG) Against Dividend Policy

scholarly journals INVENTORY ACCOUNTING METHODS: FACTORS AFFECTING BASIS OF THE CHOICE

2019 ◽  
Vol 7 (1) ◽  
pp. inPress
Author(s):  
Rendy Aprianto Maha Putra ◽  
Anita Carolina
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Profit Margin ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Factors Affecting ◽  
Research Results ◽  
Purposive Sampling

This research aims to analyze the effects of company size, inventory variability, cost of goods sold variability, gross profit margin, leverage, current ratio, and managerial ownership in selecting the inventory accounting methods. The population of this research was manufacturing companies listed in the Indonesia Stock Exchange in 2015-2018. In addition, this research used a purposive sampling method to determine the sample. The research results indicate that company size and inventory variability affect the choice of inventory accounting methods, while variability of cost of goods sold, gross profit margin, leverage, current ratio, and managerial ownership do not affect the choice of inventory accounting methods.

scholarly journals Pengaruh Likuiditas, Solvabilitas, Firm Size, Dan Firm Growth Terhadap Profitabilitas

2021 ◽  
Vol 3 (2) ◽  
pp. 443
Author(s):  
Rahel Julietha ◽  
Khairina Natsir
Keyword(s):  
Data Processing ◽  
Firm Size ◽  
Consumer Goods ◽  
Firm Growth ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Purposive Sampling

The purpose of this study is to examine the influence of liquidity, solvability, firm size, and firm growth on profitability on manufacturing companies in sector of consumer goods listed in Indonesia Stock Exchange in the period 2015-2019. This study used 42 samples of manufacturing companies in the consumer goods industrial through purposive sampling method. Data were accessed through the firm’s website, www.idx.co.id and www.idnfinancial.com. Data processing using software E-views11. The result of this study shows that Firm Size has a positive significant effect on profitability. Meanwhile, Liquidity, Solvability, and Firm Growth have a negetive no significant effect on profitability. Tujuan penelitian ini adalah untuk mengetahui pengaruh likuiditas, solvabilitas, firm size, dan firm growth terhadap profitabilitas perusahaan manufaktur sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Penelitian ini menggunakan 42 sampel perusahaan consumer goods melalui metode pemilihan purposive sampling. Data perusahaan diakses melalui website perusahaan, www.idx.co.id serta www.idnfinancials.com. Pengolahan data mengunakan software Eviews11. Hasil dari penelitian menunjukan bahwa Firm Size berpengaruh positif signifikan terhadap profitabilitas. Sedangkan Likuiditas, Solvabilitas, dan Firm Growth menunjukan pengaruh negatif yang tidak signifikan terhadap profitabilitas.

scholarly journals Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Consumer Goods

2021 ◽  
Vol 3 (1) ◽  
pp. 226
Author(s):  
Kevin Petersen ◽  
Kartika Nuringsih
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Firm Value ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Business Risk ◽  
Purposive Sampling

The purpose of this study is to determine and analyzing the effect of leverage, business risk, firm size, dividend policy, and profitability on firm value in manufacturing companies consumer goods sector listed on Indonesia Stock Exchange in 2016-2019 period. Number of samples are 18 samples by purposive sampling method. Data were collected through Indonesia Stock Exchange official website, which are www.idx.co.id and www.idnfinancials.com. Data were processed by using Eviews 10 software. The results in this study show that leverage and firm size have a negative and significant effect on firm value. Profitability has a positive and significant effect on firm value. While, business risk and dividend policy have no significant effect on firm value.Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh leverage, business risk, firm size, kebijakan dividen, dan profitabilitas terhadap nilai perusahaan manufaktur sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Sampel penelitian ini adalah sebanyak 18 sampel yang dipilih melalui metode purposive sampling. Data perusahaan untuk pemilihan sampel diambil dari website resmi Bursa Efek Indonesia, yaitu www.idx.co.id dan www.idnfinacials.com. Pengolahan data dilakukan dengan menggunakan software Eviews 10. Hasil penelitian ini menunjukkan bahwa leverage dan firm size memiliki pengaruh yang negatif dan signifikan terhadap nilai perusahaan. Profitabilitas memiliki pengaruh yang positif dan signifikan terhadap nilai perusahaan. Sedangkan, business risk dan kebijakan dividen tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan.

Pengaruh Perubahan Laba, Arus Kas Operasi, DER dan DAR Terhadap Financial Distress pada Perusahaan Sub Sektor Semen, Keramik Porselin dan Kaca yang Terdaftar di BEI Tahun 2015 – 2019

2021 ◽  
Vol 11 (1) ◽  
pp. 1-14
Author(s):  
Ananda Rama Dhani ◽  
Nolla Puspita Dewi
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Equity Ratio

This study aims to (1) determine the effect of Profit Changes on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (2) determine the effect of Operational Cash Flow on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (3) determine the effect of Debt To Equity Ratio (DER) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesian Stock Exchange (4) determine the effect of Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (5) determine the effect of Profit Changes, Operational Cash Flow, Debt T Equity Ratio (DER), Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange. The period used in this study is the period 2015-2019.The population in this study were Manufacturing companies in the sub-sector of cement, porcelain and glass which are listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method.

scholarly journals Pengaruh Current Ratio, Return On Assets, dan Nilai Tukar Rupiah terhadap Harga Saham Farmasi

2021 ◽  
Vol 8 (1) ◽  
pp. 32-38
Author(s):  
Neni Nur'aeni ◽  
Gusganda Suria Manda
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Research Focus ◽  
Return On Assets ◽  
Current Ratio ◽  
Data Source ◽  
Company Sector

This research was conducted at manufacturing companies in the consumer goods industry sector. This research focus is on the pharmaceutical company sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The population in this study was 11 companies. This study used a purposive sampling method, and then, based on the predetermined CRiteria, obtained eight samples of companies that will be tested in this study. The type of data in this research is quantitative data. The data source used is secondary data sourced from the official website of the IDX, BI, and their respective companies. This study's results indicate that only the Current Ratio and Return On Assets partially have a significant effect on stock prices. However, simultaneously Current Ratio, Return On Assets, and Rupiah Exchange Rate have a significant influence on stock prices.

scholarly journals Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba

2020 ◽  
Vol 2 (4) ◽  
pp. 3793-3807
Author(s):  
Rahmadini Safitri ◽  
Mayar Afriyenti
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Independent Variables ◽  
Positive Effect ◽  
Research Type

The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.

scholarly journals Profitabilitas sebagai Pemoderasi Nilai Saham Perusahaan Industri Barang Konsumsi

2020 ◽  
Vol 30 (3) ◽  
pp. 785
Author(s):  
Hartono Hartono ◽  
Fiona Audrey ◽  
Widya Sari
Keyword(s):  
Consumer Goods ◽  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Fixed Asset ◽  
Current Ratio ◽  
Stock Value ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Equity Ratio

This study aims to determine and analyze how the influence of Current Ratio, Inventory Turnover, Fixed Asset Turnover and Debt to Equity Ratio on Stock Price and Profitability as a moderating variable to consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). Population in this study are 39 companies and 14 companies used as samples. This research uses purposive sampling method. The results of this study indicate that the Fixed Asset Ratio and Debt to Equity Ratio affects stock value. By using profitability as a moderator, Current Ratio and Debt to Equity Ratio affects the value of the stock. Keywords: Current Ratio (CR); Inventory Turnover (ITO);  Fixed Asset Turnover (FAT); Debt to Equity Ratio (DER); Stock Price.

scholarly journals The effect of intellectual capital on financial performance and market value of manufacturing companies listed in the Indonesia Stock Exchange 2010 - 2012

2015 ◽  
Vol 5 (1) ◽  
pp. 45
Author(s):  
Lusia Amaluddin Andriani ◽  
Erida Herlina
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Value Added ◽  
Market Value ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Purposive Sampling

The purpose of this study is to examine the effect of intellectual capital on financial performance and market value of the manufacturing companies. The sample consists of manufacturing companies, which are consistently registered, in the Indonesia Stock Exchange during the period of 2010-2012. Intellectual capital was calculated using value added intellectual coefficient (VAICTM). The main components of VAICTM are physical capital (VACA), human capital (VAHU) and structural capital (STVA). Financial performance is measured using Return on Asset (ROA), Return on Equity (ROE) and Earning per Shares (EPS). Market value is measured using Price Book to Value (PBV) and Price Earnings Ratio (PER). The sampling in this study is using purposive sampling method. Based on the purposive sampling method, it was obtained 71 manufacturing companies listed in the Indonesia Stock Exchange during the period of 2010-2012. The data analysis was done by using Partial Least Square (PLS). The results show that: (1) intellectual capital has an effect on the financial performance, (2) intellectual capital has no effect on the market value, (3) financial performance is able to mediate the relationship between intellectual capital and market value.

scholarly journals Pengaruh Em, Size, Roe Dan Lev Terhadap Dpr Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016

2018 ◽  
Vol 23 (2) ◽  
Author(s):  
Rini Tri Hastuti
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Purposive Sampling

The purpose of this research is to examine the effect ofearnings management, firm size, return on equity and dividend payoutratio on manufacturing companies listed in the Indonesian Stock Exchange in 2014-2016.The sample was determined by purposive sampling method. The research conducted by taking 117 manufacturing companies. The result of this research showed that earnings management and firm size have no significant effect on dividend payoutratio, while return on equity and leverage have significant effect on dividend payoutratio.

Sign in / Sign up

Export Citation Format

Share Document