Impact of the Covid 19 Pandemic on the Financial Performance of Consumer Goods Industry in 2019-2020 on the Indonesia Stock Exchange

2021 ◽  
Vol 1 (3) ◽  
pp. 75-80
Author(s):  
Sri Isworo Ediningsih ◽  
Agung Satmoko
Keyword(s):  
Financial Performance ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Current Ratio ◽  
Return On Equity ◽  
Industry Sector ◽  
The People ◽  
Food And Beverage ◽  
Asset Turnover ◽  
Consumer Goods Industry

Covid -19 pandemic that announced by the Indonesian government on March 2, 2020, may have an impact on the company's financial performance, marked by layoffs, decreased productivity, and decreased purchasing power of the people. This study aims to determine the financial performance of companies in the consumer goods industry sector in 2019 - 2020 (food and beverage sub-sector with pharmaceutical sub-sector) listed on the Indonesia Stock Exchange. The financial performance referred to in this study is measured by Current Ratio/CR, Debt Ratio/DR, Total Asset Turnover/TATO, Return On Equity/ROE, and Price Earning/PE. This study found that the financial performance of companies in the consumer goods industry and the financial performance of companies in the food and beverage sub-sector as measured by CR, DR, TATO, and PE increased, but ROE decreased during the pandemic Covid-19. On the other hand, the financial performance of the pharmaceutical sub-sector companies as measured by DR, TATO, ROE, and PE increased, and CR decreased during the Covid-19 pandemic.

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 Pengaruh Debt to Equity Ratio, Current Ratio, dan Total Asset Turnover terhadap Return on Equity pada Perusahaan Consumer Goods Industry

2020 ◽  
Vol 20 (3) ◽  
pp. 856
Author(s):  
Indah Astry Wahyuni Sagala ◽  
Cathrine J Pane ◽  
Evrina Yolanda ◽  
Ningsih Firda Yanti ◽  
Maya Sabirina Panggabean
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Return On Capital ◽  
Asset Turnover ◽  
Consumer Goods Industry ◽  
Total Turnover

Debts to Equty, Current Ratio, and Total Turnover of Assets to Return On Equity in the Consumer Goods Industry Company that were found on the Indonesia Stock Exchange for the period 2013-2018. This study uses a sample of 19 Consumer Goods Industry companies that were found on the Indonesia Stock Exchange in the period 2013-2018. This research is quantitative research. The data used are secondary data obtained from the site www.Idx.co.id. The sampling method is Purposive Sampling. Data analysis method used is multiple linear testing. The results showed that the Debt to Equity was insignificant to Return on Capital, the current ratio was calculated partially and significantly to Return on Capital and Total Asset Turnover was not partially related and not significant to Return on Capital. Meanwhile, all independent variables in this study support Return on Equity.

scholarly journals Determinasi Profitabilitas Pada Perusahaan Manufaktur Sektor Barang Konsumsi

2020 ◽  
Vol 4 (1) ◽  
pp. 81-104
Author(s):  
Evi Husnah ◽  
Iwan Setiadi
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Sample Selection ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Industry Sector ◽  
Asset Turnover ◽  
Consumer Goods Industry

This study aims to analyze the effect of Current Ratio, Total Asset Turnover, Debt to Equity and Firm Size on Profitability in Manufacturing Companies in the Consumer Goods Industry Sector in 2011-2017. The design of this study is causal associative. The population of this study includes all Manufacturing Companies of the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange during 2011-2017. Sample selection techniques using purposive sampling method and research data obtained by 20 companies. The data analysis technique is done by using Descriptive Statistical Analysis, Classic assumption test which includes normality test, autocorrelation test, heteroscedasticity test and multicollinearity test, Multiple Linear Regression Test and Model Feasibility Test which include Determination Coefficient Test, T test and F Test. The research results partially show the Current Ratio has a negative and not significant effect on Return on Assets. Total Asset Turnover and company size have a positive and significant effect on Return on Assets, and Debt to Equity Ratio has a negative and significant effect on Return on Assets. But Simultaneously it is known that CR, TATO, DER and Size have a significant effect on ROA.

scholarly journals Pengungkapan CSR Tentang Kinerja Keuangan dan Lingkungan

2019 ◽  
Vol 2 (1) ◽  
pp. 71
Author(s):  
Darti Djuharni ◽  
Intan Novitasari
Keyword(s):  
Financial Performance ◽  
Consumer Goods ◽  
Environmental Performance ◽  
Environmental Variables ◽  
Stock Exchange ◽  
Financial Data ◽  
Manufacturing Companies ◽  
Industry Sector ◽  
Consumer Goods Industry

This research was conducted to test the effect of CSR on financial performance and add environmental variables as intervening. This type of research is Explonatory research using financial data published on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies in the consumer goods industry sector for three years, namely 2015, 2016, and 2017. From the number listed, they were selected according to the criteria determined to be used as research samples. The number of companies that met the criteria for further analysis was thirteen companies with observations over three years. The results of this study indicate that CSR significantly influences the company's financial performance, and environmental performance as an intervening variable significantly influences the company's financial performance.

THE EFFECT OF FUNDAMENTAL FINANCIAL FACTOR TO STOCK RETURN (STUDY ON CONSUMER GOODS INDUSTRY SUB SECTOR FOOD AND BEVERAGES WHICH IS LISTED AT INDONESIA STOCK EXCHANGE IN 2011 – 2016)

2018 ◽  
Vol 15 (1) ◽  
pp. 30-44
Author(s):  
Cepi Pahlevi Pahlevi
Keyword(s):  
Consumer Goods ◽  
Stock Return ◽  
Stock Exchange ◽  
Return On Equity ◽  
Fundamental Factor ◽  
Food And Beverages ◽  
Financial Factor ◽  
Food And Beverage ◽  
Equity Ratio ◽  
Consumer Goods Industry

The purpose of this study is to find the effect of fundamental financial factor to stock return of the listed consumer goods industry sub-sector food and beverages companies at Indonesia Stock Exchange 2011-2016. Variables that are used to measure the fundamental factor are Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Total Asset Turnover (TATO) to Stock Return as dependent variable. Population of this study is food and beverage sub sector companies at Indonesia Stock Exchange 2011-2016, with total of 17 companies. Sampling method used was purposive sampling with total of 11 companies. This research used multiple regression analysis method and hypothesis testing (F test and T test) with significant level of 5% alpha. The result of this study, shows that CR, DER, TATO have a negative and have not significant effect to stock return. ROE variable has a positive and significant effect to stock return. Based on the R square test, 20.4% stock return is explained by fundamental financial factors.

scholarly journals Pengaruh Kinerja Keuangan, Kebijakan Dividen dan Umur Perusahaan Terhadap Nilai Perusahaan di Moderasi Ukuran Perusahaan

2020 ◽  
Vol 10 (2) ◽  
pp. 188-197
Author(s):  
Muhammad Hamdani
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Consumer Goods ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Company Size ◽  
Industry Sector ◽  
Company Value ◽  
Consumer Goods Industry

Study was conducted in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The aim is to determine the effect of financial performance, dividend policy, and age of the company on the value of the company which is moderated by the size of the company. The sample of 37 companies. The variables used are liquidity, capital structure, profitability, dividend policy, the age of the company to the value of the company with the size of the company as moderation. Results showed that there were influences on financial performance, dividend policy, company age, company size on firm value and company size able to moderate the influence of capital structure, profitability, dividend policy, company age on company value and company size unable to moderate the effect of liquidity on firm value.

scholarly journals Pengaruh Rasio Keuangan dan Makroekonomi terhadap Financial Distress Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2015-2019

2021 ◽  
Vol 9 (3) ◽  
pp. 1293-1307
Author(s):  
Vynda Myllariza
Keyword(s):  
Exchange Rates ◽  
Consumer Goods ◽  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Return On Equity ◽  
Financial Ratio ◽  
Industry Sector ◽  
Equity Ratio ◽  
Consumer Goods Industry

Financial distress is a condition that occurs in a company that is characterized by financial difficulties, and if it occurs continuously, it will cause bankruptcy, so analysis is needed to determine the factors that influence these conditions. This study aimed to determine the factors that affect the company's financial distress in the consumer goods industry sector. Predictors used as independent variables are financial ratios which include return on assets, return on equity, current ratio, debt to assets ratio, debt to equity ratio, and macroeconomics (inflation and exchange rates) to predict financial distress in companies. The type of research used is causal associative. In taking the research sample using purposive sampling technique and obtaining 26 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2015-2019 period. Data analysis techniques in the form of logistic regression with SPSS. The results of this study indicate that the financial ratio variables used do not affect financial distress. In addition, macroeconomic variables, which include inflation and exchange rates, also have no significant effect on financial distress.

scholarly journals Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015-2018

Tata Kelola ◽  
2020 ◽  
Vol 7 (1) ◽  
pp. 38-46
Author(s):  
Rahmi Nur Islami ◽  
Abdul Rahman Mus ◽  
Nurpadillah Nurpadillah
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Food And Beverage ◽  
Return On Capital ◽  
Asset Turnover ◽  
Equity Ratio

Penlitian ini dilakukan dengan bertujuan untuk mengetahui dan menganalisis apakah terdapat pengaruh DER terhadap  harga  saham  perusahaan  makanan  dan  minuman  yang terdaftar di Bursa Efek Indonesia,  pengaruh TATO, pengaruh CR dan pengaruh ROE serta pengaruh yang signifikan DER, TATO, CR dan ROE. Penelitian ini menggunakan data sekunder melalui data laporan keuangan perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia sebanyak 15 dari 27 perusahaan dengan 4 tahun yang memenuhi kriteria sebagai sampel , penelitian dilakukan januari sampai maret 2020. Data dianalisis dengan menggunakan program SPSS. Hasil Penelitian ini menunjukkan bahwa : (1) Debt  to  Equity  Ratio  (X1)  berpengaruh negatif tapi tidak signifikan  terhadap  harga  saham  pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (2) Total Asset turnover  (X2)  berpengaruh positif tapi tidak signifikan  terhadap  harga  saham  pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (3) Current Ratio (X3) berpengaruh negatif dan tidak signifkan terhadap harga saham pada perusahaan saham  pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (4) Return   on   Equity   (X4) berpengaruh  positif dan signifikan terhadap   harga   saham   pada perusahaan y perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (5) Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Current Ratio (CR) dan Return on Equity (ROE) berpengaruh positif dan signifikan secara bersama-sama terhadap harga saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. This research was conducted by researching to analyze and analyze the DER of the company's stock prices and beverages listed on the Indonesia Stock Exchange, using TATO, CR and the influence of ROE and showed a significant DER, TATO, CR and ROE. This study uses secondary data through the data of financial statements of food and beverage companies listed on the Indonesia Stock Exchange as many as 15 out of 27 companies with 4 years that meet the criteria as a sample, the study was conducted January to March 2020. Data were analyzed using the SPSS program. The results of this study indicate that: (1) Debt to Equity Ratio (X1) has a negative but not significant effect on stock prices on food and beverage companies listed on the Indonesia Stock Exchange (2) Total asset turnover (X2) is positive but not significant on prices shares in food and beverage companies listed on the Indonesia Stock Exchange (3) Current Ratio (X3) shows a negative and insignificant price of shares in food and beverage companies listed on the Indonesia Stock Exchange (4) Equity Returns (4) X4) positive and significant impact on the price of shares of companies and food and beverage companies listed on the Indonesia Stock Exchange (5) Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Current Ratio (CR) and Return on Capital (ROE) have a positive effect and significant jointly with respect to share prices in food and beverage companies listed on the Indonesia Stock Exchange

scholarly journals Pengaruh Kinerja Keuangan Terhadap Return Saham Perusahaan Food And Beverage Tahun 2013-2018

2020 ◽  
Vol 2 (2) ◽  
pp. 351
Author(s):  
Yohanes Yohanes ◽  
Maswar Abdi
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Current Ratio ◽  
Return On Equity ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to empirically analyze the effect of firm’s financial performance based on financial ratios that is Current Ratio, Debt Equity Ratio, Total Asset Turnover, Return on Equity, and Earnings per Share on stock return of food and beverage companies listed in Indonesia Stock Exchange between 2013-2018. This study adopted the panel data regression  method using Eviews 10 as its tool. The findings of this research concluded that Current Ratio, Debt Equity Ratio, and Return on Equity significantly affected the stock return of food and beverage companies between 2013-2018. This study findings concluded that investors can use those three ratios to predict future stock returns, especially food and beverage companies. Penelitian ini ditujukan untuk menganalisis secara empiris pengaruh kinerja keuangan perusahaan, diukur menggunakan rasio keuangan yaitu Rasio Lancar, Rasio Utang Modal, Rasio Penjualan terhadap Total Aset, Rasio Pengembalian terhadap Modal, dan Rasio Penerimaan per Lembar Saham terhadap tingkat pengembalian saham perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2013- 2018. Penelitian ini menggunakan regresi data panel dengan aplikasi Eviews 10. Penelitian ini menyimpulkan bahwa Rasio Lancar, Rasio Utang Modal, dan Rasio Pengembalian terhadap Modal berpengaruh secara signifikan terhadap tingkat pengembalian saham perusahaan makanan dan minuman. Hasil dari penelitian ini menyimpulkan bahwa para investor dapat menggunakan tiga rasio tersebut untuk memprediksi tingkat pengembalian saham di masa depan, khususnya perusahaan makanan dan minuman.

scholarly journals ANALISIS KOMPARATIF KINERJA KEUANGAN BERBASIS TINGKAT STRUKTUR MODAL PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Yoliana Yonggara ◽  
Sri Murni ◽  
Joy Elly Tulung
Keyword(s):  
Financial Performance ◽  
Consumer Goods ◽  
T Test ◽  
Profit Margin ◽  
Current Ratio ◽  
Asset Return ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Net Profit ◽  
Asset Turnover

Abstract: This research aims to see the comparison of financial performance based on capital structure at consumer goods industry that listed on Indonesia Stock Exchange period 2015-2018. The sampling method by using purposive sampling with certain criteria. The population in this research are fifty four companies and the sample used are twenty six consumer goods companies. Data analysis method that used in this research is Independent sample T-Test. The result of this research simultaneously showed that there were no significant differences financial performance between high leverage companies and low leverage companies. Meanwhile, partially showed that there were significant differences between high leverage and low leverage companies viewed by Current Ratio. While, Return on Asset, Return on Equity, Net Profit Margin, Total Asset Turnover, Earning Per Share has no significant differences between high leverage and low leverage companies. Companies should make performance improvements in order to get more optima results. Abstrak: Penelitian ini bertujuan untuk melihat perbandingan kinerja keuangan berdasarkan struktur modal pada industri barang konsumsi di Bursa Efek Indonesia periode 2015-2018. Metode pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu. Populasi dalam penelitian ini adalah 54 perusahaan dan Sampel yang digunakan adalah 26 perusahaan industri barang konsumsi. Metode analisis data yang digunakan adalah uji independent sample t-test. Hasil penelitian uji beda secara simultan menyatakan bahwa tidak terdapat perbedaan kinerja keuangan yang signifikan antara perusahaan high leverage dan low leverage. Sedangkan secara parsial menunjukkan bahwa terdapat perbedaan kinerja keuangan yang signifikan antara perusahaan high leverage dan low leverage jika dilihat dari Current Ratio. Sedangkan Return on Asset, Return on Equity, Net Profit Margin, Total Asset Turnover, Earning Per Share menyatakan tidak ada perbedaan yang signifikan antara perusahaan high leverage dan low leverage. Perusahaan sebaiknya melakukan peningkatan kinerja agar mendapatkan hasil yang lebih optimal. Keywords: financial performance, leverage, t test

Sign in / Sign up

Export Citation Format

Share Document