scholarly journals PENGARUH LEVERAGE TERHADAP PROFITABILITAS PADA INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2009 ◽  
Vol 2 (1) ◽  
pp. 69
Author(s):  
Henny Setyo Lestari ◽  
Rahmawati Rahmawati
Keyword(s):  
Performance Management ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Operating Costs ◽  
Earning Capacity ◽  
Food And Beverage ◽  
Equity Ratio ◽  
Operating Leverage ◽  
Relationship Of ◽  
The Relationship

<p>This study aims to analyze and determined the relationship of leverage on corporate profitability.The study wanted to analyze the relationship between financial leverage, operating leverage, combined leverage, and debt equity ratio of earning per share. The aim is to explain how the earning capacity gain is influenced by the performance management fixed operating costs and fixed financial costs. In addition this study also explains the relationship between Debt Equity Ratio and Earning Per Share.<br />In this study, selected on food and beverage manufacturing subindustry listed on the Indonesia Stock Exchange during a periode of 11 years from 1999 — 2009. Using Kruskal Wallis testing, spearman correlation analysis and the classical assumption of normality. The result showed that the data DFL, DOL, and DCL didn't differ significantly in manufacturing subindustry. fry the DER and EPS data show that differ significantly in manufacturing subindustry of food and beverages. In addition these studies show that the DFL and DCL have a positive relationship to the EPS, while the DOL and the DER ha.s'a negative relationship to the EPS.</p><p><strong>Keywords : DCL, DER, DFL, DOL, Earning Per Share, Leverage, and Profitability</strong></p>

scholarly journals Does Good Corporate Governance Able to Moderate The Relationship of Financial Performance Towards Firm Value?

2019 ◽  
Vol 11 (1) ◽  
pp. 9
Author(s):  
Yulita Setiawanta
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Observational Data ◽  
Firm Value ◽  
Stock Exchange ◽  
Share Ownership ◽  
Good Corporate Governance ◽  
Food And Beverage ◽  
Relationship Of ◽  
The Relationship

This study aims to find out explicitly whether good corporate governance is able to moderate the relationship between financial performance and firm value that occurs in companies listed on the Indonesian stock exchange. Research was conducted on food and beverage companies in 2008 - 2017. The 10-year observation period obtained 50 observational data. By using Warppls 6.0 in processing observational data, the results show that financial performance has an influence on the value of the company. This research also proves that good corporate governance proxied by share ownership by company leaders is able to positively moderate the effect of financial performance on firm value, but not for institutional share ownership. In this case it can be said that the greater the dominance of the owner in corporate governance, the more positive the opportunity to obtain financial performance and the firm value becomes easier to achieve. 

scholarly journals Accelerating Company Performance through Dividend Payout Policy: A Trend Analysis of Automobile Sector Listed in Pakistan Stock Exchange

2021 ◽  
Vol 7 (1) ◽  
pp. 117-141
Author(s):  
Nisar Ahmad ◽  
Mohsin Nazir ◽  
Naseer Abbas
Keyword(s):  
Business Performance ◽  
Stock Exchange ◽  
Random Effect ◽  
Payout Policy ◽  
Company Performance ◽  
Dividend Payout ◽  
Size Growth ◽  
Equity Ratio ◽  
Relationship Of ◽  
The Relationship

The study explains the relationship of dividend payout policy on the business performance of companies that exist in automobile sector of Pakistan. 100 companies are selected from automobile sector. Relationship of dividend payout policy and business performance was controlled with four variables based on relevant theories. These variables include size of company, growth of company leverage debt to equity ratio and corporate governance index. Panel data is collected from 2012-2017 six years and then analyzed with unit root, descriptive statistics, correlation analysis, OLS regression, Lagrange multiplier, Huasman test, fixed effect and Random effect models. Following key findings for each research objective were obtained by applying the adopted research method on the data through the adopted method of analyses: The results showed that the automobile companies showed positive relationship between their dividend payout policy and profitability and it was concluded that both dependent and independent variables are positively related in this sector and size, growth and leverage are the controlling predictors of the relationship.

Relationship of Organizational Citizenship Behavior and Production Deviance: Role of Perceived Organizational Politics

2019 ◽  
Vol 34 (2) ◽  
pp. 367-382
Author(s):  
Irsa Fatima Makhdoom ◽  
Mohsin Atta ◽  
Najma Iqbal Malik
Keyword(s):  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Negative Relationship ◽  
Civic Virtue ◽  
Organizational Politics ◽  
Work Behavior ◽  
Citizenship Behavior ◽  
Production Deviance ◽  
Relationship Of ◽  
The Relationship

The present study was an endeavor to extend the literature of perceived organizational politics by examining its moderating role between the relationship of organizational citizenship behavior and production deviance. Organizational Citizenship Behavior Scale (Mackenzie, Podsakoff, & Paine, 1999), Production Deviance sub-scale of Counterproductive Work Behavior Checklist-32 (Spector et al., 2006), and Perception of Organizational Politics Scale (Kacmar & Carlson, 1997) were used in present study. Hierarchical regression analyses revealed that low levels of perceived organizational politics moderated the relationship between courtesy and production deviance by strengthening the negative relationship of these behaviors while perceived organizational politics did not act as a moderator for the relationship of civic virtue and conscientiousness with production deviance. High level of go-along-to-get-ahead as a moderator strengthened the relationship of civic virtue and conscientiousness with production deviance and its low level was found to be moderating the relationship between courtesy and production deviance. Future implications of the study were also discussed.

HUBUNGAN BOARD DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

2010 ◽  
Author(s):  
Fivi Anggraini
Keyword(s):  
Corporate Governance ◽  
Moral Hazard ◽  
Earnings Management ◽  
Conflict Of Interest ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Earning Management ◽  
Independent Directors ◽  
Relationship Of ◽  
The Relationship

Earnings management is the moral hazard problem of manager that adses because of the conflict of interest between the manager as agent and the stakeholder and the owner as principal. The behavior of earnings management will immediately influence the reported earning. The aims of this research at examining the relationship of board and audit committe to earnings management. The samples of this research is all of companies member Corporate Governance Perception Index (CGPI) in the years of 2003-2006 which were listed in Jakarta Stock Exchange. The results of this study show that (1) the proportion of independent directors on the board had not significant relationship to earning management, (2) competence of independent directors on the board had not significant relationship to earning management, (3) the size of board had significant relationship to earning management, (4) the proportion of independent directors on the audit committe had not significant relationship to earning management, and (5) competence of members of the audit committe had significant relationship to earning management.

The Risk Tolerance Measure in the 2016 Survey of Consumer Finances: New, But Is It Improved?

2021 ◽  
pp. JFCP-19-00022
Author(s):  
Kyoung Tae Kim ◽  
Sherman D. Hanna ◽  
Dongyue Ying
Keyword(s):  
Negative Relationship ◽  
Risk Tolerance ◽  
Stock Ownership ◽  
Survey Of Consumer Finances ◽  
Consumer Finances ◽  
Two Measures ◽  
Complex Patterns ◽  
Relationship Of ◽  
The Relationship ◽  
Different Levels

The Survey of Consumer Finances (SCF) has included a 4-level risk tolerance measure since 1983. In 2016, the SCF also included an 11-level risk tolerance measure. We compare the two measures, and develop suggestions for using the new measure. While the new measure is seemingly simpler than the old measure, we demonstrate that it does not have a monotonic relationship with owning stock assets, with a pattern similar to the relationship of the old measure to stock ownership. We also identify complex patterns of factors related to different levels of the new measure, for instance education has a negative relationship at one level but positive at another level. Those using the new measure should consider the complex patterns we demonstrate.

scholarly journals The Relationship between Liquidity and Firms’ Profitability: A Case Study of Karachi Stock Exchange

2017 ◽  
Vol 9 (1) ◽  
pp. 54 ◽  
Author(s):  
Nazish Bibi ◽  
Shehla Amjad
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Return On Assets ◽  
Current Ratio ◽  
Factors Affecting ◽  
Operating Income ◽  
Secondary Sources ◽  
Individual Variables ◽  
The Relationship

The purpose of this paper is to investigate the relationship between firm’s liquidity and profitability; and to find out the effects of different components of liquidity on firms’ profitability.The relationship between liquidity and firms’ profitability is empirically examined by collecting the data of 50 listed firms of Karachi Stock Exchange, Pakistan. Panel data has been collected from secondary sources for the year 2007 to 2011 .Net operating income and Return on assets are used measure of firm’s profitability. Liquidity of the firm is measured by using cash gap in days and current ratio. Firm size measured by net sales, total assets and market capitalization .The study applies regression analysis to determine factors affecting profitability. Incremental tests are carried out to see the importance of individual variables in the model.The results of correlation and regression analysis showed that there is a significant negative relationship between cash gap and return on assets while current ratio has significant positive relationship with profitability. Results further indicate that log of sales and log of total assets has positive significant relationship with profitability. The findings of this study are based on firms listed on the Karachi Stock Exchange (KSE). Hence, the results cannot be generalizable to those firms which are not listed on Karachi stock exchange. The sample of the study comprises only the merchandising and manufacturing firms. Banks are excluded due to their nature of work.

Investigating the Relationship Between Ownership Structure and Investment Efficiency in Emerging Markets: Evidence From the Egyptian Stock Market

2018 ◽  
Vol 8 (4) ◽  
pp. 1
Author(s):  
Ahmed Sayed Rashed ◽  
Ebitihj Mostafa Abd ◽  
Esraa Fathi Mohamed Ismail ◽  
Doaa Mohamed Abd El Samea
Keyword(s):  
Ownership Structure ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Negative Relationship ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Investment Efficiency ◽  
Outside Director ◽  
Director Ownership ◽  
The Relationship

This paper aims to examine the relationship between Ownership Structure Mechanisms (Managerial Ownership, Institutional Ownership, Block holder Ownership and Outside Director Ownership) and Investment Efficiency by using panel data analysis. To investigate this relationship used the multiple regression models. Findings of investigation of 35 firms listed on the Egyptian Stock Exchange in the period 2006 to 2015 by balanced Panel model representative. Results indicated that Managerial Ownership isn’t related with investment efficiency. In contract, institutional ownership, block holder ownership and outside director ownership have a negative relationship with investment efficiency. In addition, the researcher found that control variables (Firm size, Debt ratio, Tobin’s Q) not related to investment efficiency. These findings imply that the Majority of Egyptians firms relies on institutional without individual ownership and then reduces much of possible from agency problems and decreasing information asymmetry and facilitating the monitoring of investment decisions.

scholarly journals Green CSR Moderated by Public Visibility and Innovation Performance at Indonesia Companies

2020 ◽  
Vol 24 (1) ◽  
pp. 1
Author(s):  
Rahmat Hidayat, Farah Margaretha Leon
Keyword(s):  
Positive Relationship ◽  
Negative Relationship ◽  
Innovation Performance ◽  
Manufacturing Companies ◽  
Innovation Activities ◽  
And Performance ◽  
Relationship Of ◽  
The Relationship

This study aims to analyze the green CSR  of innovation performance  with firms approval variables  and public visibility   can support moderating the relationship of green CSR  and innovation. The research sample was 33 manufacturing companies. The results showed that the  green CSR has a positive and significant effect on innovation . Also, the company approval variable has been proven to moderate the direction of a positive relationship between green CSR and innovation . The results also prove that public visibility is proven to moderate the direction of the negative relationship between green CSR and performance. This study provide information that shows great concern for the environment; it will increase the company in making changes through innovation activities. Also, the higher the company's approval and public visibility, the company will get support from various stakeholders to run the firms. The level of company concern for CSR activities will be a misjudgment for investors.

scholarly journals The Relationship of age, attitude, knowladge, cost to cataract surgery

2017 ◽  
Vol 4 (2) ◽  
pp. 176
Author(s):  
Aminatul Fitria
Keyword(s):  
Cataract Surgery ◽  
Public Health Problem ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Operating Costs ◽  
Chi Square ◽  
Cross Sectional ◽  
Age Attitudes ◽  
Relationship Of ◽  
The Relationship

Cataract is the leading cause of 51% blindness case in the world. Cataract can only be cured trough surgery, but most people with cataract in Indonesia is not in undergoing surgery due to several factors. The increasing number of cataract victim whose not undergoing any treatment to cure them will resulting in increasing number of blindness case, so blindness cause by cataracts can be a public health problem. This research was conducted to determine the relationship of age, attitudes, knowledge and the cost of the action to perform cataract surgery. This research was an observational analytic study with cross sectional design. The samples were cataract patients in Undaan Eye Hospital Surabaya who were randomly selected using a simple random sampling based on medical records of 60 people. Data collection was done by taking secondary data and interviews to patients. Those variables was analyzed with chi square or Fisher’s exact with significancy level at 95%. The result showed that there were correlation between knowledge (p = 0.017), operating costs (p = 0.001) and attitude (0.000) while age was not related (p = 1.000), the actions to perform cataract surgery. The conclusion from this research was the attitude, knowledge and operating costs related to the actions to perform cataract surgery, while age was not related to the actions to perform cataract surgery. It is recommended to give through leaflets or other media in the lobby for improving patient education, counseling to the patient family, the doctor’s advice to convince patient for surgery.Keywords: practice, surgery, cataract, attitudes, costs

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