scholarly journals Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Berpartisipasi Dalam Indonesian Suistanabillity Reporting Awards (ISRA)

2016 ◽  
Vol 11 (1) ◽  
pp. 38-63
Author(s):  
Megi Oktriani ◽  
Ulfi Maryati
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Company Performance ◽  
Test Technique ◽  
Financial Reports ◽  
Return On Equity ◽  
Net Profit ◽  
Before And After ◽  
Period Data

This study aims to test whether there are differences in corporate financial performance between before and after participating in ISRA. This study uses secondary data. The variables in this research are financial performance from profitability ratio that includes return on asset (ROA), return on equity (ROE), net profit margin (NPM). The sample of this research consist of 13 companies with purposive sampling method that is company which become participant of Indonesian Sustainability Reporting Awards consistently three consecutive year in 2007-2011 period. Data collection of research samples can be accessed through the company website and website National Center of Sustainability Reporting and the company publishes Annual Financial Reports in 2004-2014 that can be accessed through the company website. Hypothesis testing was done by paired sample t-test technique using IBM SPSS version 20 software. The result showed that there was no difference of company performance between before and after participated in Indonesian Sustainability Reporting Awards.

scholarly journals Profit Planning for Go Public Pharmaceutical Companies

2021 ◽  
Vol 3 (1) ◽  
pp. 28-39
Author(s):  
Renny Mointi ◽  
Ady Kurnia
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Pharmaceutical Companies ◽  
Financial Reports ◽  
Return On Equity ◽  
Analysis Technique ◽  
Net Profit ◽  
Research Population

The purpose of this study is to analyze differences in the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange. This type of research is descriptive research with a quantitative approach, the data source used is secondary data, namely data in the form of company’s annual financial reports from 2015 - 2019 attached to the IDX website. Data collection techniques in this study use documentation techniques. Research population Pharmaceutical companies listed on the Indonesia Stock Exchange, sampling using purposive sampling method, namely PT. Kalbe Farma Tbk (KLBF) PT. Kimia Farma, (KAEF), and PT. Pharos Tbk (PEHA). The data analysis technique used in this research is the Profitability Ratio Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity (ROE) analysis technique, namely 5 periods of financial statements for each of 3 pharmaceutical companies using standard ratio analysis. industry profitability by cashmere. The results showed that the differences in the financial performance of 3 pharmaceutical companies listed on the IDX were seen from the profitability ratio of Net Profit Margin (NPM) for 5 years, namely PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not good enough. Return On Asset (ROA). PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not very good. Return On Equity (ROE) The financial performance of PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not very good.

Analisis Perbedaan Abnormal Return dan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Merger atau Akuisisi

2014 ◽  
Vol 6 (2) ◽  
pp. 18-38
Author(s):  
Steffi Aprilda Natasya Lim ◽  
Suhajar Wiyoto
Keyword(s):  
Financial Performance ◽  
Abnormal Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Financial Reports ◽  
Asset Return ◽  
Return On Equity ◽  
Before And After ◽  
The Difference

The objective of this research is to examine the difference of abnormal return, and companies’ financial performance, before and after merger or acquisition. The companies’ financial performances are projected by financial ratios, which are return on asset and return on equity. This research is expected to help economic actors in making economic decisions related to merger and acquisition. The samples in this study are 11 companies that listed in Indonesia Stock Exchange (Bursa Efek Indonesia) in the year 2010-2011, except financial sectors and done corporate action merger or acquisition. The sample in this study determined based on purposive sampling. Data used in this study is secondary data such as annual reports or financial reports. The results from this study are (1) there is no difference of abnormal return before and after merger or acquisition (2) there is no difference of companies’ financial performance that projected by return on asset before and after merger or acquisition (3) there is a difference of companies’ financial performance that projected by return on equity before and after merger or acquisition. Keywords: abnormal return, return on asset, return on equity, merger, acquisition

scholarly journals Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Berpartisipasi Dalam Indonesia Sustainability Reporting Awards (ISRA)

1970 ◽  
Vol 12 (2) ◽  
pp. 73-84
Author(s):  
Megi Oktriani Herman ◽  
Randy Heriyanto
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Return On Equity ◽  
Financial Report ◽  
Net Profit ◽  
Before And After ◽  
Corporate Funding ◽  
Profitability Ratios ◽  
A Company

This study discusses the importance of corporate funding between before and after agreeing to the ISRA. This study uses secondary data. The variables in this study are financial in terms of profitability ratios that use returns on assets (ROA), return on equity (ROE), net profit margin (NPM). The study sample consisted of 13 companies with a purposive sampling method, namely a company that was the participant of the Indonesian Sustainability Reporting Award three years in a row in 2007-2011. Data collecting research samples can be accessed through the company's website and the website of the National Sustainability Reporting Center and the company that publishes the Annual Financial Report for 2004-2014 which can be accessed through the company's website. Hypothesis testing is done by using paired sample t-test using IBM SPSS version 20 software. The results show that there are no differences between companies before and after being reported in the Indonesian Sustainability Reporting Report.  

scholarly journals JURNAL ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PPK-BLUD PADA RSUD KARDINAH

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Debby Firoeza Indiany ◽  
Dien Noviany Rahmatika ◽  
Jaka Waskito
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Secondary Data ◽  
Profit Margin ◽  
Wilcoxon Test ◽  
Return On Equity ◽  
Financial Ratio ◽  
Fixed Assets ◽  
Before And After ◽  
Turn Over

RSUD Kardinah Kota Tegal in December, 2008 has been designated as Badan Layanan Umum Daerah (BLUD), then since January 2009 has done changes management finances, with the financial management apply system that is called “Pola Pengelolaan Keuangan Badan Layanan Umum Daerah” (PPK – BLUD). This study aimed to analyze the diffrerences in financial performance RSUD Kardinah based on (1) the ratio of the vulnerability, the aspects of return of assets, return on equity, gross profit margin and net profit margin. (2) liquidity ratios include aspects of current ratio, quick ratio and cash ratio (3) solvency ratios include aspects of debt ratios, debt to equity ratio and times interest earned ratio, and (4) the ratio of activity includes aspects of accounts receivable turn over, inventory turn over, fixed assets and total assets turn over before and after implementing PPK-BLUD. This study classified quantative descriptive research the type of data used is secondary data obtained from the annual financial statements of RSUD Kardinah, the period before implementing ppk – blud (2002 – 2008) and after implementing ppk – blud (2009 – 2015). The analytical method used is a diferrent test to test the hypothesis using wilcoxon test with an error rate (alpha) of 5%. The result of this study conclude, there are no significant differences in financial performance based suspectible ratio, liquidity ratio and activity ratio on RSUD Kardinah before and after implementing of PPK-BLUD. There are significant differences in the aspect ratio of the activity inventory turn over snd fixed assets turn over before and after implementing of PPK – BLUD. The implementation of the PPK – BLUD in hospitals Kardinah not give any significant changes to be seen from the ratio financial ratio, but there is an increase in the trend sharp against the income operations hospital after the implementation of PPK – BLUD. Keywords : PPK-BLU, financial ratio analysis, financial performance, Wilcoxon Siged Ranks Test

scholarly journals Kinerja Keuangan, Abnormal Return Sebelum dan Setelah Pengumuman Merger

2017 ◽  
Vol 1 (1) ◽  
pp. 73
Author(s):  
Farid Addy Sumantri
Keyword(s):  
Financial Performance ◽  
Abnormal Return ◽  
Stock Exchange ◽  
Abnormal Returns ◽  
Profit Margin ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Before And After ◽  
Price Earnings Ratio

This study aims to examine the differences infinancial performance and abnormal returns in the period before and after the announcement of the merger of the companies listed on the Stock Exchange in the period 2004-2013. In this study the measurement of financial performance using four financial ratios which are the current ratio (CR), the net profit margin (NPM), return on equity(ROE) and price earnings ratio (PER), while the abnormal return is measured using the market return and the actual return. This study used purposive sampling in the sampling study. Company samples tested here are 8 companies from various different types of industries. Hypothesis testing is performed using paired sample t test with a confidence level of 5%. The test results of financial performance in the proxy with the current ratio (CR), the net profit margin (NPM), return on equity (ROE) and price earnings ratio (PER) its how sthe difference before and after the announcement of the merger on the companies listed on the Stock Exchange period 2004-2013.

scholarly journals Analisis NPM, ROA, dan ROE dalam Mengukur Kinerja Keuangan

2019 ◽  
Vol 28 (02) ◽  
pp. 254-266
Author(s):  
Slamet Heri Winarno
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statement ◽  
Company Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Average Ratio ◽  
Profitability Analysis ◽  
Income Statement ◽  
Net Profit

This research aims to determine the financial performance of an expedition company based on company profitability analysis. Indicators of profitability used include the ratio of Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) in 2016 to 2018. Assessment of company performance is done by comparing the rentability ratio with the average ratio Industry and Bank Indonesia standards. The data used are financial statement data that is balance sheet and income statement report for year 2014 until 2016. Result of research indicate that overall rentability performance show good value, but compared with industry average performance of NPM year 2014 show less result Good, while ROA and ROE performance during 2015 and 2016 has not shown satisfactory results because it is below the industry average. Overall financial performance of the company can be said good.

scholarly journals Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Akuisisi (Studi Kasus Pada Perusahaan Go Public Non Bank Yang Terdaftar Di BEI Tahun 2012)

1970 ◽  
Vol 12 (2) ◽  
pp. 51-72
Author(s):  
Jean Natawigena ◽  
Fitra Oliyan
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Economic Value ◽  
Value Added ◽  
Secondary Data ◽  
Public Companies ◽  
Return On Equity ◽  
Final Project ◽  
Before And After ◽  
Market Value Added

This final project aims to analyze the comparison of financial performance of non-bank go public companies listed on the IDX in 2012 before and after the acquisition. This research is quantitative research. The study was conducted using financial ratios, namely: ROE (Return On Equity), DER (Debt to Equity Ratio), EPS (Earning Per Share), TATO (Total Asset Turn Over), CR (Current Ratio), EVA (Economic Value Added), and MVA (Market Value Added). Measurement of financial performance in each company uses secondary data. The population in this study were all companies listed on the IDX that had made acquisitions, and the company announced its acquisition activity in 2012. The method in taking this study using purposive sampling, so that there were eight companies included in the criteria of this study, then the period of observation is 2011-2014. The test tool used is the SPSS version 20. The results of the study using one sample paired t test showed that the companies that acquired did not have differences in ROE, DER, EPS, TATO, CR, EVA and MVA before and after the acquisition.

scholarly journals Analisis Perbedaan Profitabilitas Sebelum dan Sesudah Memenangkan Top CSR (Corporate Social Responsibility)

1970 ◽  
Vol 13 (1) ◽  
pp. 76-92
Author(s):  
Sixtia Apriyana Asrul ◽  
Wiwik Andriani ◽  
Eka Rosalina
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Return On Assets ◽  
Return On Equity ◽  
Paired Sample ◽  
Net Profit ◽  
Before And After ◽  
Corporate Social ◽  
A Company

This study aimed to examine whether there are differences in the profitability of a company before and after winning TOP CSR. The data used in this study is secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange for the period 2008-2017. The sample of this study consisted of 17 companies using purposive sampling, ie companies that won TOP CSR from 2011-2017, companies listed on the Indonesia Stock Exchange and companies that had issued 3 years of financial statements after winning the CSR TOP. The variable used in this study is profitability which is proxied by Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). Hypothesis testing is carried out by Paired Sample T-test using the IBM SPSS Version 20 software. Based on the tests carried out, it can be concluded that there are differences in profitability as seen from the ROA side, whereas when viewed from the ROE and NPM side it is not there are differences in profitability.

scholarly journals Pengukuran Kinerja Keuangan PT Bank Panin Dubai Syariah Tbk Menggunakan Model Analisis DuPont System

Telaah Bisnis ◽  
2021 ◽  
Vol 21 (1) ◽  
pp. 47
Author(s):  
Evan Stiawan ◽  
Vivi Esty Magfiroh
Keyword(s):  
Return On Investment ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Return On Equity ◽  
Analysis Techniques ◽  
Significant Difference ◽  
Net Profit ◽  
Asset Turnover ◽  
Secondary Data Sources

The purpose of this study is to study and compare financials for each financial period for three periods from PT Bank Panin Dubai Syariah Tbk. Period 2016-2018. The company’s financial performance uses Return on Equity (ROE), Return on Investment (ROI), Total Asset Turnover (TAT), and Net Profit Margin (NPM). This study uses a comparative quantitative method using secondary data sources, namely the source of PT Bank Panin Dubai Syariah Tbk’s financial reports since 2009. The research sample consisted of 12 financial statements selected by purposive sampling with a total of 48 data, and data analysis techniques using Two Ways ANOVA. The analysis showed a significant difference between finances based on the category of financial ratios over the three periods known from the significant value of 0,000<0.05.

scholarly journals Pengaruh ROE, DER, dan EPS Terhadap Harga Saham pada Emiten Syariah Sektor Barang Konsumsi di BEI

2020 ◽  
Vol 1 (2) ◽  
pp. 1-13
Author(s):  
Dwi Meilvinasvita ◽  
Safaruddin Safaruddin ◽  
Yuliana Yuliana
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Performance ◽  
Financial Reports ◽  
Return On Equity ◽  
Financial Ratio ◽  
Purposive Sampling ◽  
Equity Ratio

Abstract Return On Equity (ROE), Deb to Equity Ratio (DER), and Earning Per Share (EPS) are some financial ratios that are used to analyze a company's performance effectively and efficiently. The positive company performance will encourage investors to be stimulated by placing funds through ownership of shares in its. The research sample uses purposive sampling method. The sample are 24 consumer goods sector companies that listed on Indonesia Stock Exchange (BEI) 2013 – 2017 with secondary data of annual financial reports. This study discusses about effected these ratios to the price of sharia shares so that it will contribute to analysis and decision making of investors and improvements of company in the future. By using multiple linear analysis methods the results show that simultaneously ROE, DER and EPS have significant effect on stock prices. Partially, ROE and EPS have significant effect, while DER ratio has not significant effect on stock prices. Therefor, Islamic issuers should maintain their performance, especially in profitability. The achivement of company profits is the main indicators to interest investors. It will affect the price of islamic stocks to rise and have positive prospect. Keywords: Financial Ratio, Investor, Indonesia Stock Exchange, Islamic Issuer ________________________ Abstrak Return On Equity (ROE), Deb to Equity Ratio (DER), dan Earning Per Share (EPS) merupakan beberapa rasio keuangan yang digunakan untuk melihat kinerja sebuah perusahaan secara efektif dan efisien. Kinerja perusahaan yang positif akan mendorong investor terstimulasi menempatkan dana melalui kepemilikan saham pada perusahaan tersebut. Penarikan sampel penelitian menggunakan purposive sampling. Sampel yang digunakan adalah 24 emiten syariah sektor industri barang konsumsi yang ada di Bursa Efek Indonesia (BEI) periode 2013 hingga 2017 dengan sumber data sekunder berupa laporan keuangan tahunan. Penelitian ini membahas sejauh mana rasio-rasio keuangan dari emiten syariah tersebut mempengaruhi harga saham sehingga diharapkan akan memberikan kontribusi bagi analisis dan pengambilan keputusan investor ke depannya dalam berinvestasi dan perbaikan kinerja perusahaan di masa akan datang. Dengan menggunakan metode analisis linear berganda hasil penelitian secara simultan menunjukkan ROE, DER dan EPS berpengaruh signifikan terhadap harga saham. Sementara itu, hasil uji parsial menunjukkan bahwa hanya ROE dan EPS yang berpengaruh signifkan, sedangkan rasio DER tidak berpengaruh signifikan terhadap harga saham. Oleh karena itu, emiten-emiten syariah harus mempertahankan kinerja perusahaan khususnya dalam menghasilkan laba. Pencapaian laba perusahaan menjadi indikator utama ketertarikan investor dalam berinvestasi yang akan mempengaruhi harga saham syariah menjadi naik dan memiliki prospek positif. Kata Kunci: Rasio Keuangan, Investor, Bursa Efek Indonesia, Emiten Syariah ________________________

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