The Impact of Coal Contract of Work (CCoW) Amendment on Mining Companies’ Financial Performance

2018 ◽

Vol 4 (1) ◽

pp. 1-12

Author(s):

Diga Cendekia Budianto ◽

Yosman Bustaman

Keyword(s):

Capital Structure ◽

Financial Performance ◽

Firm Size ◽

Firm Value ◽

Control Variable ◽

Total Asset ◽

Revenue Growth ◽

Mining Companies ◽

The Impact ◽

The Capital Structure

This research investigates the impact of firm capital structure on profitability and firm value of the twenty eight mining companies listed in Indonesia Stock Exchange from the year 2009 to 2013. The capital structure is measured by the proportion of debt over total asset, ROA and ROE are used to measure the firm profitability, meanwhile stock price is applied to measure firm value. This study uses panel data regression analysis. After controlling with external factor such as GDP rate and inflation rate, and internal factor such as revenue growth and firm size (total asset), we find leverage has negative impact on ROA however they are not significant, thus it could be said capital structure has no effect on financial performance. The indicators that significantly affect financial performance come from the control variable, which is revenue growth. Our research also finds that the capital structure has a significant effect towards firm value. The firm size and GDP rate is more impactful towards firm value. This contradicts with the MM’s capital structure irrelevance proposition, but supports other theories such as pecking order theory and Trade-off theory

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ANALISIS RASIO UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PT MEKAR KARYA PRATAMA)

Jurnal Ilmiah Binaniaga ◽

10.33062/jib.v9i1b.330 ◽

2019 ◽

Vol 9 (1B) ◽

pp. 15

Author(s):

Rizki Ahmad Fauzi

Keyword(s):

Financial Performance ◽

Financial Statements ◽

Corporate Activity ◽

Significant Change ◽

Overall Ratio ◽

The Impact ◽

Solvency Ratio

Based on the results of the analysis of the ratio of the financial statements can be seen from liquidity ratio in 2010 can already be said to be liquid and in 2011 occurred very significant increase in this ratio that makes the company's liquidity to be too high. Judging from the solvency ratio, in 2010 the company could not be said solvable because the value of this ratio is still quite high. However, in 2011 this ratio decreased significantly which shows that the company can already be said to be solvable. From the ratio of the activity, in 2010 and 2011 the ratio of corporate activity can already be said to be good. Despite the decrease from 2010 to 2011 on some of these ratios, but the overall ratio of activity of the company is good enough. Judging from the ratio of profitability, in 2010 and 2011 the profitability of the company can not be said to be good because it is still very low and no significant change from the year 2010 to the year 2011 for this ratio.The overall financial performance of PT Mekar Karya Pratama from year 2010 to year 2011 can be said to be good, although there are some things that must be considered and they should be repaired as liquidity is too high which causes the idle funds and the impact on the profitability is low. Keyword:Rasio Analysis

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The Effect of Managerial Ownership, Financial Performance, Corporate Competition on Stock Prices with Capital Structure as the Intervening Variable in the Coal Mining Companies Listed on the Indonesia Stock Exchange

HASANUDDIN JOURNAL OF BUSINESS STRATEGY ◽

10.26487/hjbs.v2i1.307 ◽

2020 ◽

Vol 2 (1) ◽

pp. 24-33

Author(s):

Yulia Afriani ◽

Abdul Rakhman Laba ◽

Andi Aswan

Keyword(s):

Capital Structure ◽

Financial Performance ◽

Coal Mining ◽

Stock Prices ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Managerial Ownership ◽

Firm Competition ◽

Mining Companies

This study aimed to find out the effect of managerial ownership, financial performance, corporate competition on stock prices with capital structure as the intervening variable in the coal mining companies listed on the Indonesia Stock Exchange. Managerial ownership variables by the shareholding presentation. Financial performance variables by Total Asset Turnover (TATO). Firm competition variable by Concentration Ratio (CR). Capital structure variables by Debt to Equity Ratio (DER). Stock prices variable by Price to Book Value (PBV). The population of this study was the coal mining companies listed on the IDX. This study used Purposive as the sampling technique. The data source was secondary data from financial statements published through the IDX official website. This study used descriptive statistics and inferential statistics with a quantitative approach using regression techniques with the E-Views version 10 program. The results of this study showed that the dealings of managerial ownership had a positive and significant effect on DER, TATO had a negative and not significant effect on DER, while CR had a negative and significant effect on DER. The dealings of managerial ownership, TATO, DER has a positive and significant effect on PBV, while CR has a negative and not significant. The dealings of managerial ownership influences PBV through DER, interestingly TATO has no effect on PBV through DER and CR influences PBV through DER

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A Study on the Impact of Family-friendly Certification on Financial Performance of SMEs: Focusing on the Manufacturing Industry

Restaurant Business ◽

10.26643/rb.v118i2.7259 ◽

2019 ◽

Vol 118 (2) ◽

pp. 7-12

Author(s):

Ok-Hee Park ◽

Kwan-sik Na ◽

Seok-Kee Lee

Keyword(s):

Financial Performance ◽

Family Life ◽

Manufacturing Industry ◽

Work And Family ◽

Family Friendly ◽

The Future ◽

The Impact

Background/Objectives: The purpose of the paper is to examine how family-friendly certificates introduced to pursue the compatibility of work and family life affect the financial performance of small and medium-sized manufacturers, and to provide useful information to companies considering the introduction of this system in the future.

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Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v16i2.393 ◽

2019 ◽

Vol 13 (2) ◽

Author(s):

Arief Hidayatullah Khamainy ◽

Dessy Novitasari Laras Asih

Keyword(s):

Regression Analysis ◽

Financial Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Analysis Technique ◽

Study Population ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

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