scholarly journals PENGARUH STRATEGI DIVERSIFIKASI, INTELLECTUAL CAPITAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DI INDONESIA

2019 ◽  
Vol 14 (1) ◽  
pp. 37
Author(s):  
Muthia Safira Ariani
Keyword(s):  
Firm Performance ◽  
Firm Size ◽  
Intellectual Capital ◽  
Consumer Goods ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Corporate Management ◽  
Manufacturing Companies ◽  
Community Needs ◽  
Diversification Strategies

<p><em>As an effort to fulfill the demands of the community needs and improving corporate performance, the implementation of various strategies and good corporate management are believed to be a very important steps. The purpose of this study was to examine the effect of diversification strategies, intellectual capital and company characteristics to the firm performance in Indonesia. The sample used are consumer goods sub-sector of manufacturing companies listed in the Indonesia Stock Exchange from 2015 to 2017 period. The results prove that there are negative influences of diversification and leverage, and the positive influences of intellectual capital and firm size to the firm performance.</em></p>

scholarly journals Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016)

2018 ◽  
Vol 6 (1) ◽  
pp. 1129
Author(s):  
Riri Yenita ◽  
Efrizal Syofyan
Keyword(s):  
Firm Performance ◽  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Firm Age ◽  
Size Firm ◽  
Positive Effect ◽  
Firm Characteristic

This research aims to examine the effect of firm characteristic, firm performance, the board of commissioners diversity on Intellectual capital disclosure. Characteristics of the company in this study consist of firm size, firm age, and leverage, and the board of commissioners diversity in this study consist of the commissioner of foreign and the commissioner of independent. The research used agency theory, stakeholder theory and, signaling theory. The sampling method used nonprobability sampling with the purposive sampling technique. This research consists of 61 sample manufacturing companies listed on the Indonesia Stock Exchange at the year 2014-2016. The analysis method has been carried out by using multiple regression. The result showed firm size and the commissioner of foreign have a significant positive effect on intellectual capital disclosure, firm age, leverage, firm performance, and the commissioner of independent had no effect on intellectual capital disclosure.Keywords: Intellectual capital disclousure, firm characteristic, firm performance, board of commissioners diversity.

scholarly journals The Influence of Intellectual Capital on Firm Value towards Manufacturing Performance in Indonesia

2015 ◽  
Author(s):  
Euphrasia Susy Suhendra
Keyword(s):  
Firm Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Structural Equation ◽  
Stock Exchange ◽  
Value Added ◽  
Secondary Data ◽  
Market Valuation ◽  
Annual Reports ◽  
Manufacturing Companies

The aim of this study is to analyse the influence of intellectual capital on firm value through firm performance (profitability, productivity, market valuation and growth). Intellectual capital is measured by using a Value Added Intellectual Coefficient (VAIC™). Firm value is measured by Tobin's Q. The financial performance consists of Return on assets (ROA), Asset turn over (ATO), Market to Book Value (MB) and Earnings per Share (EPS). Data from this study was obtained from financial statements and annual reports of manufacturing companies that are taken from the Indonesia Stock Exchange. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange during the year of 2011-2013 for 37 companies. The types of data used are secondary data in the form of annual reports by the manufacturing companies. Empirical analysis is conducted by using Structural Equation Modelling (SEM). The results of this study indicate that Intellectual capital has a significant effect on profitability, market valuation and growth. Intellectual capital does not significantly affect productivity and firm value. Market valuation significantly affects the firm value. Profitability, productivity and growth do not significantly affect firm value. Furthermore, Intellectual capital which is intervened by the firm performance has a positive effect on firm value.

scholarly journals Faktor-Faktor Yang Mempengaruhi Sticky Cost

2021 ◽  
Vol 6 (1) ◽  
pp. 274
Author(s):  
Zul Azmi ◽  
Januryanti Januryanti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Intellectual Capital ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Research Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Sales Company

This study aims to examine the factors that affect sticky cost. Specifically, this study examines the effect of sales, company size, asset intensity, and intellectual capital on sticky costs in industrial and consumer goods manufacturing companies listed on the Indonesia Stock Exchange. The research data consisted of 32 companies in the 2012-2017 period with 192 observations. Data were analyzed by multiple regression analysis. The results of this study indicate that the variable sales, company size, asset intensity, intellectual capital affect sticky cost. This research underlines that the company does not reduce costs related to intellectual capital despite a decrease in sales, but will try to find solutions through its resources to increase sales productivity. Thus, the company will need more costs because it will cause sticky costs.

scholarly journals Corporate Management Reviewed from Financial Performance Viewed from Corporate Social Responsibility

2021 ◽  
Vol 2 (1) ◽  
pp. 30-34
Author(s):  
Eko Meiningsih Susilowati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
Media Exposure ◽  
Sampling Technique ◽  
Corporate Management ◽  
Manufacturing Companies ◽  
Corporate Social

ABSTRACT   This research aims to examine the financial performance viewed from corporate social responsibility in manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The population of research consisted of manufacturing companies enlisted in Indonesian Stock Exchange. The sample employed was manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The sampling technique used was purposive sampling one. Data analysis was conducted using a multiple linear regression. The result of research showed that media exposure and firm size affect positively and significantly the disclosure of corporate social responsibility. Meanwhile, leverage and profitability affect positively but insignificantly the disclosure of corporate social responsibility in manufacturing companies. The result of adjusted R2 test in this research showed value of 0.297. It means that the disclosure of corporate social responsibility is affected by media exposure variable, firm size, leverage and profitability by 29.7%, while the rest of 79.3% was affected by other factors excluded from this study.   Keywords: financial performance, corporate social responsibility  

scholarly journals MASIHKAH HIPOTESIS AKUNTANSI POSITIF BISA MENJELASKAN MANAJEMEN LABA?

2018 ◽  
Vol 18 (2) ◽  
pp. 115
Author(s):  
Fajar Dwi Nurmanto
Keyword(s):  
Earnings Management ◽  
Executive Compensation ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Management Approach ◽  
Corporate Management ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Good Corporate Governance

<pre><em><span lang="EN-ID">This study examines the effect of executive compensation, firm size, corporate value and leverage to earning management with good corporate management as a moderating at <span>manufacturing companies listing on Indonesia Stock Exchange (IDX).This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2016. Sample was determined by using purposive sampling method. The study has 159 samples from 53 companies. In this study, hypotheses were tested using multiple regression.</span></span></em></pre><pre><em><span lang="EN-ID">This study used a method developed by Stubben (2010) for the measurement of earnings management, with earnings management approach using revenue discretionary model and conditional revenue model, where the results show that executive compensation, firm size and leverage significantly effect earnings management, while the corporate value has no effect on earnings management. Good corporate governance is also proven to affect leverage and earnings management relationships, but it can not affect executive compensation, firm size and corporate value of earnings management.</span></em></pre><pre><em><span lang="EN-ID"><span><br /></span></span></em></pre>

Analisis Faktor-Faktor Yang Mempengaruhi Return Saham Dengan Profitabilitas Sebagai Variabel Intervening

2020 ◽  
Vol 1 (1) ◽  
pp. 42-57
Author(s):  
Septin Dwi Rahmawati ◽  
Diana Dwi Astuti ◽  
Lia Rachmawati
Keyword(s):  
Stock Returns ◽  
Firm Size ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Size Growth ◽  
Consumer Goods Industry ◽  
Intervening Variables

Manufacturing companies are companies that produce raw goods into finished goods, one of which is the  consumer goods industry. The consumer goods industry is an industry that society needs to produce products for daily needs. Therefore, investors continue to look at the shares of this industry because they are considered to be always stable in determining the level of profit production. The purpose of this study is to understand the factors that influence stock returns with profitability as an intervening variable. The data used are secondary data collected from the Indonesia Stock Exchange 2014-2018 publications. The data processing method uses the path analysis method with IBM SPSS version 22. The results of the study show that Earnings Per Share and Debt Adequacy Ratio are related to Profitability. Yield Dividend, Firm Size, and Growth does not affect Profitability. Growth concerns Stock Returns, but Company Size, Dividend Results, Firm Size and Profitability Adequacy Ratio can be intervening variables Earning Per Share, but Profitability is not able to become intervening variables such as Yield Dividend, Company Size, Growth and Debt Adequacy Ratio.

scholarly journals 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

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 654
Author(s):  
Tiara Saumy Evant ◽  
Yolandafitri Zulvia
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Industry Sector ◽  
Dividend Policies ◽  
Consumer Goods Industry

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

scholarly journals Analisis Faktor yang Mempengaruhi Earning Management di Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2015-2019

Horizon ◽  
2021 ◽  
Vol 1 (4) ◽  
pp. 733-747
Author(s):  
Geni Ramadhani ◽  
Citra Ramayani ◽  
Nilmadesri Rosya
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Firm Size ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Consumer Goods Industry

This study aims to analyze: The effect of profitability, leverage, company size, managerial ownership, free cash flow on earnings management in manufacturing companies in the consumer goods industry listed on the IDX in 2015-2019. Earnings management is measured by discretionary accruals with the modified Jones model. The population in this study were all manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange with a sample size of 13 companies. The data used in this study are data on manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2015-2019 using panel data regression. The results of this study indicate that profitability has no significant effect on earnings management. Leverage has a significant effect on earnings management. Firm size has no significant effect on earnings management. Managerial ownership has a significant effect on earnings management. Free cash flow has no significant effect on earnings management. Profitability, leverage, firm size, managerial ownership, free cash flow simultaneously have a significant effect on earnings management.Keywords: Profitability, Leverage, Company Size, Managerial Ownership, Free Cash Flow and Earnings Management

scholarly journals Factors Affecting the Integrity of Manufacturing Company Financial Statements in Indonesian Stock Exchange and Malaysian Stock Exchange

2019 ◽  
Vol 8 (4) ◽  
pp. 2252-2259
Keyword(s):  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Financial Statements ◽  
Research Data ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Observation Study ◽  
Control Variables ◽  
Auditor Switching

This study aims to examine the effect of managerial ownership, auditors switching and intellectual capital on the integrity of financial statements with leverage and firm size as control variables. The study employed literature and observation study of the research object to obtain the research data. The research objects are manufacturing companies listed on IDX and MYX within the period of 2014-2017. Research data were analyzed using Eviews software with multiple linear regression analysis method. In this study the t statistical test is used to measure and assess the significance level of each independent variable (managerial ownership, auditor switching and intellectual capital) and control variables (firm size and leverage) on the dependent variable, namely the integrity of financial statements applied in Indonesia and Malaysia. The results showed that in the Indonesian manufacturing companies, managerial ownership, auditors switching and intellectual capital have a positive effect on the integrity of financial statements. Meanwhile, in the Malaysian manufacturing companies, from the three dependent variables used in the study, only managerial ownership has an effect on the integrity of financial statements. With regard to the control variables used, leverage and firm size are equally positive for the integrity of financial statements of companies just in Indonesia. This research is different from the previous study in that the objects of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia (MYX) within the period of 2014-2017, which is a longer period of time. Further, the researchers add independent variables to managerial ownership, auditor switching, and intellectual capital

scholarly journals Voluntary Environmental Disclosure and Corporate Performance: A Study of Quoted Consumer Goods Manufacturing Firms in Nigeria

2021 ◽  
Vol 6 (6) ◽  
pp. 261-265
Author(s):  
Mudashiru A. Adebayo ◽  
Raymond A. Ezejiofor
Keyword(s):  
Consumer Goods ◽  
Voluntary Disclosure ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Manufacturing Firms ◽  
Manufacturing Companies ◽  
Environmental Disclosure ◽  
Current Ratio ◽  
Ex Post ◽  
Sustainability Disclosure

This study examined the effect of voluntary environmental disclosure on the corporate performance of quoted consumer goods manufacturing firms in Nigeria. The study specifically examined the effect of voluntary disclosure on the current ratio and quick ratio. The study used the ex post facto research design. The population of the study was drawn from selected consumer good manufacturing firms quoted on the floor of the Nigerian Stock Exchange. The study was based on secondary sources of data, collected from annual financial reports. The study found that voluntary disclosure is positively related to the current ratio and a quick ratio of quoted manufacturing companies in Nigeria. The study recommended among others that to further fortify corporate governance practices among firms, there should be severe execution of Nigerian Stock Exchange sustainability disclosure guidelines for manufacturing firms.

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