scholarly journals Effect of Working Capital, Asset Turnover and Sales Growth Limited Return on Assets on Food and Beverage Industry

2017 ◽  
Vol 19 (1) ◽  
pp. 163
Author(s):  
Windasari Rachmawati ◽  
Vinsensia Retno Widi Wisayang

This research aims to study the influence of the values of the quick ratio, asset turnover, return-on - asset and inventory turnover to net income before taxes in the food and beverage industry in the Jakarta Stock Exchange (Indonesia) in 2010-2012. The approach used is a qualitative approach with multiple regression. Based on the analysis described previously, it can take the conclusion of the independent variable asset turnover, return on assets and inventory turnover is partially has positive and significant impact on Ebit or profit. This proves that the previous research studies on assets and inventory management affects earnings before tax (EBIT). From this analysis ATR, ROA and ITO have an influence on Ebit or profit. So that business owners are advised to keep the ATR, ROA, and ITR to always be high to get higher profits.


Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 674-684
Author(s):  
Wiwiek Kusumaning Asmoro ◽  
Novie Astuti Setianingsih ◽  
Eti Putranti

Fundamental variables in this research are shown in the level of sales growth, asset structure, company size and retained earnings. The purpose of this study was to determine the effect of sales growth rate, asset structure, firm size and retained earnings on financial structure. In addition, the purpose of this study is to examine how these variables affect economic rentability. The population in this study is the Food and Beverage Industry Sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 15 companies. The sampling technique is using purposive sampling which is a technique in sampling with certain considerations. The sampling technique is carried out proportionally sampling with the type of Judgment Sampling. Data collection technique used is documentation technique with polling data type. The number of samples in this study were 11 companies, the data used in the form of financial statements of the Food and Beverage Industry Subsector obtained from the Indonesia Stock Exchange. The results showed that sales growth and retained earnings had a positive effect on financial structure, while asset structure and firm size had a negative effect. The results of research on economic rentability, sales growth variables and retained earnings also have a positive effect, while asset structure and firm size have a negative effect. So the findings of this study can be concluded that the growth rate of sales, retained earnings can improve the financial structure and economic rentability of the company.


2021 ◽  
Vol 896 (1) ◽  
pp. 012018
Author(s):  
A K Widiatami ◽  
B Solikhah ◽  
R Setiyani ◽  
A Yanitama

Abstract The food and beverage industry is the largest contributor to waste in Indonesia. It is because the product packaging waste has not been handled properly. This industry will continue to grow following population growth and the level of people’s purchasing power every year, so there is a risk that it will generate more post-production waste. This study examines the disclosure of environmental management practices, and green innovations carried out by food and beverage companies in Indonesia. This study also wants to see the effect of information disclosure and environmental innovation implementation on product sales growth. Based on the purposive sampling technique, this study employed 54 food and beverage industry companies listed on the Indonesian stock exchange from 2017-2019. This study used descriptive statistical analysis and panel data regression. The research results showed that green innovation had a significant positive effect on sales growth, while environmental management disclosure has a significant negative effect. The company has also actively supported government programs in green innovation, among them using new technologies that can reduce waste and production materials that can be recycled.


2020 ◽  
Vol 1 (1) ◽  
pp. 205-220
Author(s):  
Karunia Putri Augustina Dwi Anggiyani ◽  
Leni Nur Pratiwi ◽  
Banter Laksana

The aims of this research are to analyze the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivables Turnover, and Short-term Debt to Net Profit Margin (NPM) at food and beverage industry listed on BEI (Indonesia Stock Exchange) Period 2017-2019. This research is using purposive sampling method and obtained a sample of 6 companies. The analysis used to determine the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover, and Short-Term Debt on Net Profit Margin (NPM) is a statistical analysis with using the help of SPSS 22.0 software. The results of this study indicate that the Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover and Short Term Debt variables simultaneously have a significant effect on Net Profit Margin (NPM). Working Capital Turnover, Inventory Turnover and Short-term Debt partially have a negative effect on NPM. Receivables turnover has a positive effect on NPM. whereas, cash turnover does cash turnover does not have an effect on NPM.


2021 ◽  
Vol 2 (4) ◽  
pp. 66-82
Author(s):  
Delvi Rahma Novianti ◽  
Juhaini Alie ◽  
Endah Dewi Purnamasari

This study aims to analyze the effects of current ratio (CR) and quick ratio (QR) on return on assets (ROA) in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Financial report data were collected through documentation, literature study, and observation. This study implemented multiple linear regression methods to analyze data. The results of the investigation prove that partially CR has a significant effect on ROA. On the other hand, QR has no significant effect on ROA. Simultaneously, CR and QR have a significant effect on ROA. This research offers empirical evidence on the discussion of CR, QR, and ROA especially for the food and beverage industry.


2019 ◽  
Vol 17 (2) ◽  
pp. 96
Author(s):  
Aldo Hardi Sancoko ◽  
Veronika Rahmawati

The rise of culinary business in angkringan creates its own polemic at food and beverage industry in Surabaya. As the number of angkringan increases, the level of competition among these businesses increases as well. The founder of angkringan also faces hard competition to achieve sustainability in its business. A comprehensive strategy in competing is needed to stay afloat, one of them is a marketing strategy. Hence, qualitative phenomenology research on angkringan in Surabaya is needed to capture the real experience of the founder so as to conclude the appropriate marketing strategy for the angkringan. This research is aimed at SME food and beverage business in angkringan that provides effective marketing strategies for angkringan in Surabaya. This research conclude that the angkringan has few constraints such as minimal working capital, high level of business competition, low level of HR education, and HR hijacking by competitors. Few solutions of this constraints are comprehensive training, supply chain quality improvement, and making SOPs


Author(s):  
M.Noor Salim ◽  
Syifa Aulia

The purpose of this research is to Analyze Determinant of Dividend Payout Ratio and Its Impact to The Firm Value (Empirical Study on Food And Beverage Industry Issuer 2016-2019). The samples in the form of secondary data as many as 16 companies collected from financial statements listed on the Indonesia Stock Exchange (IDX). In this study, nine research hypotheses were formulated. The analysis design used is quantitative data with panel data regression method which is processed with Eviews 9 with a random effect model. Hypothesis testing using F test, T test, and Sobel test (Path Analysis). The results showed that partially direct financial performance as proxied by the current ratio, debt equity ratio and return on assets had a positive effect on firm value, and partially current ratio, debt equity ratio and return on assets had a positive effect on dividend payout ratio. Simultaneously, the current ratio, debt equity ratio and return on assets have a positive effect on firm value. Indirectly, the dividend payout ratio is able to strengthen the relationship between the current ratio, debt equity ratio and return on assets to firm value.


2016 ◽  
Vol 2 (2) ◽  
pp. 69 ◽  
Author(s):  
Nur Atiqah Rochin Demong ◽  
Abdul Kadir Othman ◽  
Salmi Bawasa

Customer satisfaction is the ultimate aim to food and beverage F&B industry as it ascertains that satisfied customers will stay loyal and reduce the amount of complaints towards their brand of choice. The main purpose of the research is to understand the influencing factors on customer satisfaction towards American brand in F&B industry in Malaysia. Convenience sampling method was used involving the respondents that consist of customers and shoppers within five mega malls in Kuala Lumpur to represent the total population of the study. The researcher used a multiple regression analysis to analyze 384 data from customers. The results indicate a positive and significant influence of all influencing factors (perceived quality, perceived value and Customer Expectation) on customer satisfaction. Customer expectation is seen to be the factor that was highly influential towards satisfaction, followed by perceived quality and perceived value. The implications of the study are discussed in the paper.


Sign in / Sign up

Export Citation Format

Share Document