scholarly journals VALUATION OF FINANCIAL PERFORMANCE AND STOCK PERFORMANCE (Case Study PT Holcim Indonesia Tbk)

2019 ◽  
Author(s):  
Yuniza Nurunniza ◽  
Yoyon Supriadi
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Stock Price ◽  
Stock Exchange ◽  
Market Price ◽  
Cement Industry ◽  
Financial Statement ◽  
Stock Performance ◽  
Financial Report ◽  
A Company

The main purpose of a company is to prosper the shareholders. The shareholders will get profit from the company they own after one year of operation by selling their products or services. Therefore, company’s manager has responsibility to regulate the company to be profitable and needs to know and analyze how was the company has performed for period of time so the manager could correct mistakes in the decision making and maintain the company’s strengths. Besides the company’s manager, the shareholders also need to know about how the company’s performance to monitor whether investments they have is need to defend or could be abandoned. Succeed or not the management of a company written in annual report contained financial report or financial statement. Company and the shareholders need to understand the valuation of financial performance from the financial statement which are financing, asset management and profitability, also stock performance which consider the share market price in the stock exchange. This financial and share performance research is studied to PT Holcim Indonesia Tbk in cement industry who has gotten loss for two years, then compare with companies in the same subsector in Indonesia Stock Exchange. The used research data is financial report for year 2012 until 2016 which are secondary data obtained from Indonesia Stock Exchange. The result of the research shows that compare to the companies in the same industry, PT Holcim Indonesia Tbk from 2012 until 2016 has decreased performance escpecially in profitability. It was caused of the sales were not optimal and cost inefficiency, that caused stock price is declining. During those five years, PT Holcim Indonesia Tbk expanded it’s company which is financed by debt, so PT Holcim Indonesia being a company that the operation dominant use of debt. Keywords : Profitability, Asset Management, Financing, Stock

scholarly journals PENGARUH INTELEKTUAL KAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SECTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK JAKARTA PERIODE 2008-2012

AdBispreneur ◽  
2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Jauhar Arifin
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Prices ◽  
Stock Price ◽  
Historical Data ◽  
Stock Exchange ◽  
Financial Statements ◽  
Component Analysis ◽  
Financial Statement ◽  
Postal Code

THE INFLUENCE OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF BANK SECTOR COMPANIES LISTED AT JAKARTA STOCK EXCHANGEIN PERIOD 2008-2012 Jauhar ArifinSTIA Tabalong Kalimantan Selatan, Indonesia, Postal Code 71571Email: [email protected] ABSTRACT The unit of analysis in this study is bank sector companies listed at Jakarta Indonesia Stock Exchange in period 2008-2012. This unit data is represented by the audited company's financial statements and historical data of stock prices in Indonesia Stock Exchange. Financial statement data and historical data of the company's stock price used are from the year of 2008 to 2012. Companies sampled in the study only companies which meet the sampling criteria as many as 26 x 5 = 130 companies. Data analysis is Generalized Structured Component Analysis (GSCA). Result of research indicates that Intellectual Capital significantly influences Financial Performance.   Keywords: intellectual capital, financial performance    PENGARUH INTELEKTUAL KAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SECTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK JAKARTA PERIODE 2008-2012 ABSTRAK Unit analisis pada penelitian ini adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Jakarta Periode 2008-2012. Data penelitian ini bersumber dari laporan keuangan yang telah diaudit dan data historis harga saham di Bursa Efek Indonesia. Data keuangan dan data historis harga saham perusahaan yang digunakan adalah dari tahun 2008 sampai 2012. Perusahaan sampel dalam penelitian ini hanya perusahaan yang memenuhi kriteria sampling sebanyak 26 x 5 = 130 perusahaan. Analisis data adalah Generalized structural component analysis (GSCA). Hasil penelitian menunjukkan bahwa intelektual kapital secara signifikan berpengaruh terhadap kinerja keuangan. Kata kunci:  intelektual kapital, kinerja keuangan 

scholarly journals ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Melisa Patricia Novelina Pasiakan ◽  
Stanly W. Alexander ◽  
Sonny Pangerapan
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Activity Ratios ◽  
A Company

Company's financial performance can be known from the aspect of financial ratios, such as Liquidity, Solvency, Profitability, and Activity ratios. The development of a company, can be seen and can be compared through the company's financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to assess the financial performance of PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT HolcimIndonesia by using financial ratio analysis. This study uses secondary data from Indonesia Stock Exchange. The result of research shows there are differences of financial performance between PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT Holcim Indonesia. Suggestions for the Management Party should further improve the performance of total asset management, so that efficient corporate finance will be better.Keywords: Liquidity, Solvency, Profitability, Activity, and Financial Performance

scholarly journals PENERAPAN RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT. GELORA PERKASA

2021 ◽  
Vol 1 (1) ◽  
pp. 37-43
Author(s):  
Sintaria Sibarani ◽  
Ratna Dina Marviana
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Good Condition ◽  
Financial Statement ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Report ◽  
Processing Data ◽  
Equity Ratio ◽  
A Company

Financial performance is a success achieved by a company which shows thefinancial condition of company in a certain periods. In assessing the financialperformance, financial ratio is one of analytic tools that can be used, which can bedone by comparing annual financial data on financial statement post. The resultwill show the achievement achieved by a company. This research aim to determinethe financial performance of PT. Gelora Perkasa in terms of liquidity, solvability,and probability ratios. The method uses in this research is descriptive method.Population of this research is the company financial report in 2016-2019. Thesample of this research is statement of financial position and income statementduring 2016-2019 period. Based on the results of data processing, the financialperformance of PT. Gelora Perkasa for current ratio, cash ratio, debt to asset ratio,debt to equity ratio, return on investment and return on equity ratio consecutively1,58 times, 0,30 times, 60,01%, 129,76%, 2,60%, and 4,77%. Based on the resultsof processing data, it is known that the financial performance of PT. GeloraPerkasa in terms of liquidity ratio which interpreted by current and cash ratio,solvability ratio which interpreted by debt to asset and debt to equality ratio,profitability ratio which interpreted by return on investment and return on equityare all not in a good condition.

FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN FOOD & BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 9 (1) ◽  
pp. 18-31
Author(s):  
Nadi hernadi Moorcy
Keyword(s):  
Financial Performance ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Return On Assets ◽  
Asset Return ◽  
Return On Equity ◽  
Purposive Sampling ◽  
A Company

Abstrak   Harga saham dapat mencerminkan nilai dari suatu perusahaan. Perusahaan yang kinerja keuangannyabaik, sahamnya akan banyak diminati oleh investor. Salah satu yang diperhatikan dalam pencapaian kinerja suatu perusahaan adalah laba. Rasio yang digunakan sebagai pengukur kinerja keuangan perusahaan antara lainReturn On Assets (ROA), Return On Equity(ROE) dan Earning Per Share (EPS).Penelitian ini bertujuan untuk mengetahui dan membuktikan secara empiris pengaruh Return On Asset, Return On Equity dan Earning Per Shareterhadap harga saham pada perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia periode 2010-2015. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 10 perusahaan. Data dianalisis dengan menggunakan analisis linear berganda. Hasil penelitian secara parsialmenunjukan bahwa ROA tidak berpengaruh terhadap harga saham, ROE tidak berpengaruh terhadap harga saham, sedangkan EPS berpengaruh terhadap harga saham. Secara simultan ROA, ROE dan EPS berpengaruh terhadap harga saham. Abstract   Stock prices may reflect the value of a company. Companies whose financial performance is good, its shares will be much in demand by investors. One that is considered in the achievement of a company's performance is profit. Ratios used as a measure of corporate financial performance include Return On Assets (ROA), Return On Equity (ROE) and Earning Per Share (EPS). This study aims to determine and prove empirically the influence of Return On Assets, Return On Equity and Earning Per Share to stock prices at Food & Beverages companies listed on the Indonesia Stock Exchange 2010-2015 period. The sampling technique used purposive sampling with the number of samples of 10 companies. Data were analyzed by using multiple linear analysis. The results of partially show that ROA does not affect the stock price, ROE do not affect the stock price, while the EPS effect on stock prices. Simultaneously ROA, ROE and EPS effect on stock prices.

scholarly journals Pengaruh Ukuran Perusahaan, Solvabilitas, dan Profitabilitas terhadap Audit Delay (Study empiris pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia)

2019 ◽  
Vol 7 (2) ◽  
pp. 318-330
Author(s):  
Magfira Alawiah ◽  
David HM Hasibuan
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Report ◽  
Negative Effect ◽  
Partial Factor ◽  
A Company ◽  
Method Analysis

Timeliness in financial reporting is an obligation for companies listed on the Indonesia Stock Exchange to submit periodic financial report. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time different between the financial statment date and the date the auditor’s report was signed in the financial statement. The time different is often called an audit delay. The longer the auditor completes the audit, the longer the audit delay is. If the audit delay is long, the delay in submitting financial statment to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement.             The purpose of this study is to identify and explain the influence of Firm Size, Solvability, and Profitability to Audit Delay. The population used is Banking Company listed on Indonesia stock Exchange during the period 2015-1017. The variables used in this research are Firm Size, Solvability, and Profitability. The data used is the company’s financial statements are published through the website www.idx.co.id. Data colletion method used is purposive sampling method. Analysis of the data in this study using classic assumption test, multiple linear regressioin analysis and hypothesis testing.             Based on the research that has been done can be the concluded that the partial factor Firm Size significant effect on Audit Delay while the Solvability and Profitability has no significant effect on Audit Delay. Simultaneously factor Firm Size, Solvability and Profitability effect on audit Delay the R Square value is 0.242 indicates that 24,2% of Audit Delay cab be explained by the independent variables used in the study, while the remaining 75,8% is explained by other variables.

scholarly journals ANALISIS PENGARUH NILAI TUKAR RUPIAH PER DOLLAR AS, TINGKAT SUKU BUNGA SBI, DAN INFLASI INDEKS HARGA KONSUMEN (IHK) TERHADAP IHSG DI BEI PERIODE 2003 – 2008

2017 ◽  
Vol 15 (3) ◽  
Author(s):  
Fransisca Kurnia ◽  
Linda Santioso
Keyword(s):  
Exchange Rate ◽  
Interest Rate ◽  
Stock Price ◽  
Price Index ◽  
Stock Exchange ◽  
Consumer Price Index ◽  
Financial Statement ◽  
Important Thing ◽  
Stock Price Index ◽  
A Company

Financial statement is an important thing for a company. The financial statement of the company can indicate the company's condition and the investors always wait it for setting their investments. The purpose of this survey is to observe whether Rupiah exchange rate per US Dollars, Interest rate of SBI and Inflation of Consumer Price Index (CPI) have influence Composite Stock Price Index at Jakarta Stock Exchange either through partial and also simultan. The result shows that variable of Interest rate of SBI and Inflation of Consumer Price Index (CPI) significantly influence on the Composite Stock Price Index. If it is analyzed simultaneously, three variables have significant influences on the Composite Stock Price Index.

scholarly journals Kinerja Saham PT Aqua Golden Mississippi Tbk. Setelah Pembatalan Go Private dan Estimasi Harga Saham Aqua Tahun 2010

2010 ◽  
Vol 1 (2) ◽  
pp. 532
Author(s):  
Indah Wandita Putri ◽  
Mohamad Heykal
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Average Rate ◽  
Stock Performance ◽  
Company Stock ◽  
Private Investors ◽  
The Right ◽  
Rate Of Profit ◽  
A Company ◽  
Level Of Risk

PT Aqua Golden Mississippi is a company that plans to go private, but until today have not obtained approval from the shareholders. Failure may be caused from several things: the company offer price is too small, no quorum, shares held is still profitable for shareholders, and other factors. The existence of the company's plan to go private would affect the performance of the company stock. Stock performance can be analyzed with - average rate of profit, the level of risk, and sensitivity to the stock exchange. The method used in the calculation of stock performance in this paper is the GMR, STDEV, CAPM, and DDM for the calculation of estimated stock price. Through the conducted analysis, investors / shareholders are encouraged to pay attention to the news and information related to go private to be conducted by the company, stock performance, and perform estimate calculations. This is to find out what the right decision for private investors. 

scholarly journals Financial Performance Bank BNI Syariah Company

IKONOMIKA ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 89
Author(s):  
Diana Widhi Rachmawati
Keyword(s):  
Performance Analysis ◽  
Financial Performance ◽  
Key Words ◽  
Technical Analysis ◽  
Financial Statement ◽  
Financial Statement Analysis ◽  
Financial Report ◽  
Is Research ◽  
Business Analysis ◽  
A Company

ABSTRACTPT Bank BNI Syariah, one of them working are a big banking company is almost covering all over the country until now looked at  pretty good company asset which are owned, so author conduct research in the title “Financial Performance PT Bank BNI Syariah in Solvability Ratio”. Financial Statement Analysis is aplication from tools and technical analysis financial report general aim and data to be related and estimation produce useful conclutions in business analysis. Financial Performance Analysis research used analysis methode is solvability ratio. General aim to give information finance performance PT Bank BNI Syariah development.  Special goals is finance performance PT Bank BNI Syariah from Solvability Ratio”. This Sample is: PT Bank BNI Syariah. Final result which is research obtained it says finance performance  PT Bank BNI Syariah from Solvability Ratio quite solvable, because this three point inside it contained increased.  This development hope PT Bank BNI Syariah, to be remain consistent with trying to do breakthrough a company goals Key Words  :  Financial Performance PT Bank BNI Syariah

scholarly journals ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO PROFITABILITAS PADA PT. ASTRAGRAPHIA Tbk diBURSA EFEK INDONESIA

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Profit Margin ◽  
Financial Statement ◽  
Return On Equity ◽  
Financial Report ◽  
Income Statement ◽  
Time To Learn ◽  
Profitability Ratios ◽  
A Company

Financial report in a company can provide a good information for who use it if comply the appointes requirement (Indonesian Acoounting Principles) including relevant, understand, objective, netral, ontime, can be compared, complete,in calculating profitability a company needs financial report from involved corporation, consist of balance sheet and income statement. Financial statement show the company condition consist of assets, liabilities and companycapital in a specific time. To learn more about financial report like balance sheet and income statementfrom 2012 until 2014.PT. Astragraphia, Tbk is one of company business providers based on document technology, information & communication or known as DICT(Document, Information & Communication Technology). Theory used for support this research is Kasmir, Fahmi, Jumingan, and another articles associated of financial performance analysis.The result of analysis descriptive were made against profitability ratios analysis can take the decision that financial performance PT. AstragraphiaTbk, based on profitability ratios is good because the ratios above from the average industry.Keywords : Gross Profit Margin, Net Profit Margin, Return On Investment, Return On Equity, Financial Performance

PENGARUH IT SPENDING TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK SELURUH ASIA TENGGARA PADA TAHUN 2009-2011

MODUS ◽  
2016 ◽  
Vol 26 (2) ◽  
pp. 93
Author(s):  
Irene Adrayani
Keyword(s):  
Stock Price ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Stock Exchange ◽  
Market Price ◽  
Market Value ◽  
Company Performance ◽  
Corporate Value ◽  
Accounting Information System ◽  
Company Value

This study aims to get empirical evidence about the infuence of IT spending on corporate value by testing the efect of IT spending on corporate value by using Tobin’s Q. Te higher the stock price, the higher the company value as well as investors’ assessment. The market price of the company’s stocks refects investors’ assessment of the overall equity held. Of the stock price refects investor can provide an assessment of a company. Tobin’s Q is the ratio of the market value of the company’s assets as measured by the market value of the outstanding stocks and debt (enterprise value) to the replacement cost of the assets of the company. The sampling method is based on purposive sampling method with the purpose to obtain a sample that meets the criteria. Tis study used a sample taken from a telecommunications company listed on the Stock Exchange throughout Southeast Asia during the period of 2009-2011. The hypothesis in this study was tested using simple regression. Based on data analysis, the result that the variable IT spending does not afect the company value.Keywords: accounting information system, Tobin’s Q, IT spending, capital expenditure, company performance

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