scholarly journals Total Assets Turnover Against Dividend Payout Ratio: The Role of Return On Assets Mediation

2020 ◽  
Vol 20 (3) ◽  
pp. 206
Author(s):  
Ira Puspita Setyaningsih ◽  
Indah Yuliana
Keyword(s):  
Direct Effect ◽  
Consumer Goods ◽  
Quantitative Research ◽  
Partial Least Square ◽  
Least Square ◽  
Return On Assets ◽  
Dividend Payout ◽  
Industry Sector ◽  
Study Population ◽  
Consumer Goods Industry

The research objective is to examine the direct effect of TATO and ROA on the DPR, TATO on ROA, and the indirect effect of TATO on the DPR through ROA in the consumer goods industry sector in 2016-2018. The study population was all companies in the consumer goods industry sector with a total of 38 companies, while the samples taken were 21 companies. This type of research is quantitative research using Warp Partial Least Square (Warp-PLS) for data analysis. The direct effect test results show that TATO has no significant effect on the DPR, TATO significantly influences ROA and ROA significantly influences DPR. While the results of indirect influence testing prove that TATO significantly influences DPR through ROA, so the higher ROA is closer to the relationship between TATO and DPR. Keywords ? Total Assets Turnover (TATO); Return On Assets (ROA); Dividend Payout Ratio (DPR)

scholarly journals The influence of company's external and internal factors to financial performance and company competitiveness on consumer good companies industry

2020 ◽  
Vol 8 (4) ◽  
pp. 405-414
Author(s):  
Ahmad Nur Budi Utama ◽  
Syamsurijal Tan ◽  
Tona Aurora Lubis ◽  
Asep Machpuddin
Keyword(s):  
Financial Performance ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Partial Least Square ◽  
External Factors ◽  
Least Square ◽  
Equation Modeling ◽  
Internal Factors ◽  
Industry Sector ◽  
Consumer Goods Industry

The purpose of this study is to predict the influence model of external and internal factors of a company, starting a company's financial performance on the competitiveness of companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange. The sample of this research is 35 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange during the period of 2016 to 2018. This research is used SEM (Structural Equation Modeling) based on component or variance based analysis known as Partial Least Square (PLS). The results of this study concluded that external factors affect the company's financial performance and company competitiveness. Internal factors also affect the company's financial performance and competitiveness but the influence of  both external factors and internal factors respectively are not able to mediate the financial performance of the company's competitiveness

scholarly journals ANALISIS RETURN SAHAM MELALUI RASIO KEUANGAN DENGAN NILAI TUKAR SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Consumer Goods Industry di Bursa Efek Indonesia Tahun 2014-2018)

2020 ◽  
Vol 5 (1) ◽  
pp. 12-17
Author(s):  
Zuraidah Aulidani ◽  
Soeparlan Pranoto ◽  
Erna Sulistyowati
Keyword(s):  
Consumer Goods ◽  
Annual Report ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sampling ◽  
Consumer Goods Industry

Tujuan dilakukan penelitian adalah untuk menguji pengaruh rasio keuangan terhadap return saham dengan nilai tukar sebagai variabel moderasi. Populasi sebanyak 56 perusahaan dengan sampel sebanyak 13 perusahaan melalui purposive sampling. Variabel penelitian meliputi variabel independen (X) yakni profitabilitas dan likuiditas. Variabel moderasi (Z) yakni nilai tukar, serta variabel dependen (Y) yakni return saham. Data sekunder adalah”jenis data yang digunakan dalam penelitian”ini. Sumber dataa berasal dari laporan keuangan publikasi tahunan (annual report) atau melalui website Bursa Efek Indonesia. Analisis data”menggunakan teknik analisis Partial Least Square (PLS) dengan alat bantu SmartPLS 3. Berdasarkan hasil analisis dapat ditarik kesimpulan secara parsial Profitabilitas tidak berpengaruh terhadap return saham dan likuiditas berpengaruh”terhadap return saham. Efek moderasi, dimana secara parsial nilai tukar tidak mampu memoderasi pengaruh profitabilitas dan likuiditas terhadap return saham.

scholarly journals The Effect of Current Ratio, Debt to Equity Ratio and Return in The Consumer Goods Industry Sector Listed in Indonesia Stock Exchange 2012-2017

2019 ◽  
Vol 2 (3) ◽  
Author(s):  
Yusi Amelia ◽  
Rina Y Asmara
Keyword(s):  
Consumer Goods ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Industry Sector ◽  
Negative Effect ◽  
Equity Ratio ◽  
Consumer Goods Industry

This study aims to analyze the effect of current ratio (CR), debt to equity ratio (DER), and return on equity ratio (ROE) on dividend payout ratio (DPR) in the consumer goods industry sector listed in Indonesia Stock Exchange period of 2012-2017. The sample selection in this study using purposive sampling method and got 13 companies that match the criteria. From result of research got value of adjusted R-Square equal to 62.64%. It indicated that return on equity has a significant negative effect on dividend payout ratio with regression coefficient equal to -1.070932. However, the result of current ratio has insignificant negative effect on the dividend payout ratio with regression coefficient of -2.462612 and debt to equity ratio has insignificant positive effect on the dividend payout ratio with regression coefficient of 0.012540.

scholarly journals The Effect of Training and Work Engagement on the Performance of Educational Staff Mercu Buana University with Work Discipline as a Mediation Variable

2021 ◽  
Vol 6 (3) ◽  
pp. 55-60
Author(s):  
Pratiwi Triasti ◽  
Charles Bohlen Purba
Keyword(s):  
Direct Effect ◽  
Work Engagement ◽  
Indirect Effects ◽  
Quantitative Research ◽  
Partial Least Square ◽  
Least Square ◽  
Direct Influence ◽  
Direct And Indirect Effects ◽  
Training Variable ◽  
Educational Staff

This study aims to measure the effect of training and work engagement on the performance of Mercu Buana University educational staff with work discipline as a mediating variable. This research is a type of quantitative research. The analysis in this study used SEM where the data processing uses the Partial Least Square (PLS) version 3.2.7 program. The number of respondents who were sampled in this study were 80 educational staff at Mercu Buana University. The results of the analysis show that there are differences in results between direct and indirect effects, where the direct effect on the training variable shows a positive and significant effect on performance og educational staff, while the direct effect shows that training has no effect on performance if it is mediated by work discipline, besides the direct influence of the variable. work engagement on performance has no effect, while the indirect effect mediated by work discipline shows the results of work engagement have a positive and significant effect on the performance of Mercu Buana University educational staff.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEUNGGULAN DAYA SAING BERKELANJUTAN BERDASARKAN REPUTASI UKURAN AKUNTANSI BUMN Tbk INDONESIA

El Dinar ◽  
2014 ◽  
Vol 1 (01) ◽  
Author(s):  
Tona Aurora Lubis ◽  
Wirmie Eka Putra
Keyword(s):  
Competitive Advantage ◽  
Ownership Structure ◽  
Partial Least Square ◽  
Least Square ◽  
Sustainable Competitive Advantage ◽  
Public Ownership ◽  
Return On Assets ◽  
Dividend Payout ◽  
Return On Equity

<p>This study aims to find and analyze models of the effect of ownership structure on the sustainable competitive advantage based on the reputation of the size of the accounting Indonesia’s privatized SOEs. The sample of this study a total of 14 SOEs Tbk Indonesia. Analysis of the data in this study using the Partial Least Square (PLS). Results penelitain found that increasing public ownership in the ownership structure of Indonesia’s privatized SOEs to improve sustainable competitive advantage based on the reputation of the accounting measure of increased return on equity (ROE), an increase in return on assets (ROA), an increase in the actual dividend payout ratio (ADPR).</p><br />

scholarly journals The Influence Of Return On Assets, Current Ratio And Earning Pershare On Stock Prices Of Manufacturing Companies In The Consumption Industry Sector In The Indonesia Stock Exchange 2012-2015

2021 ◽  
Vol 2 (4) ◽  
pp. 1383-1386
Author(s):  
Isna Asdiani Nasution ◽  
Angelin
Keyword(s):  
Consumer Goods ◽  
Stock Prices ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Share Price ◽  
Research Approach ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Industry Sector

The objective of the research was to test and analyze the effect of Return on Assets, current ratio and earnings per share on share price of manufacturing companies of consumer goods in the Indonesia Stock Exchange in the period of 2012-2015. The research is used a quantitative research approach. The type of research is causal relationship. The nature of descriptive explanatory research was. The research populations were listed in the Indonesia Stock Exchange in the period of 2012-2015 manufacturing companies at consumer goods consisting of 37 companies. The research samples were 24 companies. The finding as well as the conclusion of research and return on assets affected by the share of manufacturing companies of the industry sector in the Indonesia Stock Exchange in the period of 2012-2015. Current Ratio did not affect share price of Manufacturing Companies in the Consumer Industry sector on the Indonesia Stock Exchange in the period of 2012-2015. Earning per Share affected Price of Shares of manufacturing companies of consumer industry on the Indonesia Stock Exchange in the period of 2012-2015. Simultaneously, Return on Assets, Current Ratio and Earning per Share affected share price of manufacturing companies of consumer industry sectors in the Indonesia Stock Exchange in the period of 2012-2015 known from its signficant level less than 0.05.  

scholarly journals Determinan Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

2020 ◽  
Vol 4 (2) ◽  
pp. 86-98
Author(s):  
Eny Maryanti
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Current Ratio ◽  
Equity Ratio ◽  
Consumer Goods Industry

This study aims to determine whether company size moderates the effect of current ratio, environmental performance and debt to equity ratio on the profitability of consumer goods industry companies found on the Indonesia Stock Exchange (IDX). The period of this research is 2017-2019. The study population includes all consumer goods industry companies found on the Indonesia Stock Exchange (IDX) for the period of 2017-2019. The sampling technique used was purposive sampling. The research population data were 114 companies, and obtained a sample of 45 companies. The data analysis method used is SmartPLS 3 (Partial Least Square). The results of this study indicate: company size can moderate the effect of current ratio, environmental performance and debt to equiy ratio to profitability, firm size weakens the influence of current ratio to profitability, company size weakens the influence of environmental performance on profitability, firm size weakens the influence of debt to equity ratio to profitability. The moderation variable in this study is included in the pure moderation variable (pure moderation) because the moderating effect 1,2,3 has an effect on profitability while the moderating variable (company size) has no effect on profitability.

scholarly journals The Influence of Direct Compensation and Indirect Compensation through Work Standard Variables as Intervening Variables on Employee Performance at Warung Ayam Goreng Nelongso Klampis, Surabaya

2018 ◽  
Vol 1 (2) ◽  
pp. 89-98
Author(s):  
Reny Meliyana Sari ◽  
Hermien Tridayanti
Keyword(s):  
Direct Effect ◽  
Structural Equation ◽  
Quantitative Research ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
P Value ◽  
Direct Influence ◽  
Quantitative Research Methods ◽  
Direct Compensation

The objectives of this study are: 1. To analyze whether direct compensation and indirect compensation have a significant effect on employee performance at Warung Ayam Goreng Nelongso Klampis, Surabaya. 2. To analyze whether direct compensation and indirect compensation have a significant effect on employee performance through work standard variables as an intervening variable at Warung Ayam Goreng Nelongso Klampis, Surabaya. 3. To analyze whether work standards have a significant effect on employee performance at Warung Ayam Goreng Nelongso Klampis, Surabaya. This research is using quantitative research methods in the form of associative. The population and samples in this study were 32 employees of Warung Ayam Goreng Nelongso Klampis, Surabaya. The sample technique in this study used a sampling census. The analysis technique chosen is The Structural Equation Model (SEM) using Partial Least Square (PLS). The results showed that there was a direct effect between Direct Compensation (X1) on Employee Performance (Y2) but was not significant with a p-value of 0.000 and a t value of 0.261, there is a direct influence between Direct Compensation (X1) on Employee Performance (Y2) through Work Standards (Y1) but less significant with a p-value of 0.000 and a t value of 0.218, there is a direct effect between Indirect Compensation (X2) on Employee Performance (Y2) through Work Standards (Y1) has a significant effect with a p-value of 0,000 and a t value of 0.000, there is a direct influence between Indirect Compensation (X2) on Employee Performance (Y2) which is significantly influential with a p-value of 0,000 and a t value of 0.000, there is a direct effect between Work Standards (Y1) on Employee Performance (Y2) a significant effect with a p-value of 0,000 and a t value of 0.000. The results of this study indicate that the variable Indirect Compensation has the strongest influence on Employee Performance compared to other variables.

scholarly journals The effect of activity ratios, liquidity, and profitability on the dividend payout ratio

2021 ◽  
Vol 3 (1) ◽  
pp. 36
Author(s):  
Muhammad Arsyad ◽  
Sitti Hartati Haeruddin ◽  
Muslim Muslim ◽  
Muhammad Faisal A. R. Pelu
Keyword(s):  
Capital Market ◽  
Consumer Goods ◽  
Dividend Policy ◽  
Manufacturing Companies ◽  
Dividend Payout ◽  
Industry Sector ◽  
Activity Ratios ◽  
Consumer Goods Industry ◽  
The Impact ◽  
The Capital Market

Dividends are a significant factor in investors' investment interests, so that dividend policy is a critical factor for companies to retain their shareholders. On this purposes, the companies must improve financial performance, especially activity ratios, liquidity ratios, and profitability ratios in this condition. The consumer goods industry sector is one of the industries that play a significant role in the capital market as they have rapid business competition. Until May 2020, the performance condition of companies in the consumer goods industry was experiencing less than optimal conditions as the manufacturing sector weakened at 22.0% due to the weakening of Indonesia's manufacturing Purchasing Managers' Index (PMI). The condition indicates that the impact of a decrease in the company's liquidity performance is a decrease in demand for manufactured goods which gives results in a decrease in profitability performance, and a less than optimal turnover of company assets in the consumer goods industry sector. This study uses manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019 as a sample. Multiple regression analysis results show that return on investment has a positive and significant effect on the dividend payout ratio. This result implies that the profitability ratio is a positive signal for investors in the capital market regarding the company's dividend policy.

scholarly journals PENGARUH DEBT TO EQUITY RATIO TERHADAP DIVIDEND PAYOUT RATIO MELALUI RETURN ON ASSET

MANAJERIAL ◽  
2019 ◽  
Vol 6 (2) ◽  
pp. 53
Author(s):  
Rahmat Agus Santoso ◽  
Anita Handayani
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Return On Assets ◽  
Dividend Payout ◽  
Profit Allocation ◽  
Dividend Distribution ◽  
Negative Effect ◽  
Equity Ratio ◽  
Retained Earnings ◽  
Positive Effect

Dividend distribution becomes a complicated problem due to differences in interests between  management and shareholders. Dividends are part of the profits obtained by the company during its business which are distributed to shareholders. The dividend payout ratio determines the amount of profit divided into cash dividends and retained earnings. If the retained earnings of the company are large, the profit to be paid as a dividend will be smaller. Important aspect of dividend policy is determining the appropriate profit allocation between payment of earnings as retained earnings and earnings as dividends. Analysis of the data used in this study uses Partial Least Square (PLS). Debt to Equity Ratio (DER) has a significant negative effect on Return on Assets (ROA). Debt to Equity Ratio (DER) does not directly influence Dividend Payout Ratio (DPR). Return on Assets (ROA) has a significant positive effect on Dividend Payout Ratio (DPR). Return on Assets (ROA) is not able to mediate between Debt to Equity (DER) with Dividend Payout Ratio (DPR).

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