scholarly journals ANALISIS KINERJA KEUANGAN PADA PT BAYAN RESOURCE Tbk Per 2015-2017

2018 ◽  
Vol 2 (2) ◽  
pp. 146
Author(s):  
Muhammad Maulana
Keyword(s):  
Financial Performance ◽  
Work Performance ◽  
Financial Analysis ◽  
Company Performance ◽  
Coal Price ◽  
Financial Condition ◽  
Price Increases ◽  
And Performance ◽  
Profitability Ratios ◽  
A Company

 Company performance is an illustration of the financial condition of a company by conducting a financial analysis, so that it can be known about the good and bad financial condition of a company that reflects work performance in a certain period. To find out how good a company's financial performance is, it is necessary to conduct an assessment and performance measurement. One assessment and measurement of performance can be reflected through an analysis of financial ratios.This research was conducted to find out how well the financial performance performed by PT Bayan resources a coal mining company in the 2015-2017 period by analyzing the ratio of: (1) profitability ratios (2) solvency ratios, (3) liquidity ratios , (4) activity ratio. The hypothesis of this research is based on the phenomenon, which is based on the market value of coal which has decreased over the period of 2015-2017.Based on the results of the study, the hypothesis for calculating profitability ratios, activity ratios and solvency ratios is proven to be acceptable, while the hypothesis for liquidity ratios is not proven, namely rejected, meaning that fluctuations in coal price increases can result in the use of corporate liquidity to pay company bills so that the level of liquidity of the company can be reduced

scholarly journals Dampak Faktor-faktor Kinerja (Leverage, Pertumbuhan, Pajak, Aset Berwujud) terhadap Kinerja Keuangan pada CV. Tumarima Indonesia Tahun 2018

2021 ◽  
Vol 2 (1) ◽  
pp. 58-80
Author(s):  
Endang Naryono
Keyword(s):  
Financial Performance ◽  
Work Performance ◽  
Financial Analysis ◽  
Primary Data ◽  
Company Performance ◽  
Simultaneous Effect ◽  
Performance Factors ◽  
Financial Condition ◽  
Tangible Assets ◽  
A Company

Company performance is a description of the financial condition of a company which is analyzed by means of financial analysis, so that it can be seen about the good and bad financial condition of a company that reflects the work performance in a certain period. This study aims to analyze the effect of performance factors (leverage, growth, taxes, tangible assets) simultaneously and partially on financial performance at CV. Tumarima Indonesia in 2018. This type of research is an associative descriptive study with primary and secondary supporting data with a quantitative approach. Researchers use this design to analyze performance factors (leverage, growth, taxes, tangible assets) on financial performance at CV. Tumarima Indonesia. Sources of data are taken from respondents and from company documentation. The types of data in this study are primary and secondary, primary data is taken by questionnaire while secondary is taken from documentation. The variables studied were Leverage (X1), Growth (X2), Tax (X3), Tangible Assets (X4) and the dependent variable (Y), namely financial performance. To determine the simultaneous effect using the F test, to determine the partial effect using the t test and to determine the dominant effect using the beta coefficient. The results showed that there was a simultaneous effect of independent variables on the dependent variable. There is a partially significant influence variable Leverage (X1), Growth (X2), Tangible Assets (X4) on financial performance at CV. Tumarima Indonesia in 2018 while the Tax variable (X3) has no effect. Leverage variable is the independent variable which dominantly affects the dependent variable, namely financial performance at CV. Tumarima Indonesia in 2018.

scholarly journals Pengunaaan Analisis Rasio dalam Pengukuran Kinerja Keuangan Perusahaan pada PT. Gudang Garam Tbk

2019 ◽  
Vol 3 (1) ◽  
pp. 43-48
Author(s):  
Sayekti Suindah Dwiningwarni ◽  
Judi Suharsono ◽  
Dian Yuliana Safitri
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Company Performance ◽  
Quantitative Descriptive Analysis ◽  
Financial Condition ◽  
Short And Long Term ◽  
Quantitative Descriptive ◽  
Solvency Ratio ◽  
Profitability Ratios

The motivation of this research is research (Rosini & Gunawan 2018; B.Batchimeg 2017). In addition, the motivation of this study also continued the research of Sayekti Suindyah Dwiningwarni (1997). The purpose of this study (1) to analyze the development of corporate financial performance from solvency and profitability ratios; (2) to analyze the measurement of the company's financial performance using solvency and profitability ratios. This research uses quantitative descriptive analysis method.The results of the study (1) the development of the company's financial performance in terms of solvency ratios experienced good development, this is indicated by the value of the solvency ratio that is getting better / better in fulfilling both short and long term obligations; (2) the development of the company's financial performance in terms of profitability ratios from experiencing good development, this is indicated by the value of the profitability ratio that is getting better / better in generating profits or profits; (3) measurement of company performance in terms of solvency ratio shows solvable conditions, meaning the assets is greater than the debt. (4) measurement of company performance in terms of profitability ratios shows good conditions, meaning the level of profits obtained from year to year has increased. This means that the company is in good financial condition and sovabel.

scholarly journals EVALUACIÓN, COMPARACIÓN Y COMPORTAMIENTO DE LOS PRINCIPALES INDICADORES FINANCIEROS DE LAS PYMES DEL SECTOR INMOBILIARIO DE LA ECONOMÍA COLOMBIANA PARA LOS AÑOS 2016 – 2018

2019 ◽  
Vol 11 ◽  
pp. 127-152
Author(s):  
MIGUEL LESMES ◽  
◽  
SHARLEEN OSPINA
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Low Income ◽  
Financial Analysis ◽  
State Sector ◽  
The Real ◽  
The Real Estate ◽  
Financial Condition ◽  
Real Estate Sector ◽  
A Company

Deficiencies in strategic, administrative, productive or financial performance make many organizations more vulnerable to financial imbalance, generally characterized by insolvency and low liquidity. It is therefore necessary for management to have a constant and thorough knowledge of the economic and financial condition of its sector, which allows it to detect errors in time and apply the necessary corrections, predict the future and make better decisions. The financial analysis or diagnosis is the most effective tool to evaluate the economic and financial performance of a company throughout a specific exercise and thus, to compare its results with those of other companies in the same sec- tor and with similar characteristics. The evaluation of the indicators of the SME real estate sector is not carried out, and as a consequence there is no tool that allows an adequate decision making by the top manage- ment of a company. On the other hand, it is possible to evidence that the exogenous variables that affect the real state sector such as the devaluation of the peso against the dollar influence many indicators of the EEFF. The real estate sector in Colombia has had a contraction in the GDP in the order of -2.1% for the years 2017-2018, all this is due to excess supply, a phenomenon that occurs in both high and low income strata; there is a supply that is exceeding demand in the sector and this affects the sector significantly.

ANALISA KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR PADA BEI MELALUI RASIO LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Resti Setyaningsih ◽  
Burhanudin Burhanudin ◽  
Ida Aryati
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Poor Performance ◽  
Financial Statements ◽  
Financial Ratios ◽  
Company Performance ◽  
Profitability Ratios ◽  
A Company

The success of a company is determined by good financial performance. Company performance assessment can be determined by calculating financial ratios through financial statements. This research was conducted to determine the financial performance of Telecommunications companies listed on the Stock Exchange using liquidity, solvency and profitability ratios. This study uses secondary data, with data collection techniques, namely documentation and literature. The results of the ratio calculation show that the average financial performance of the company is in good condition, even though one company has a poor performance. Keywords : financial performance, financial ratios, financial statements

scholarly journals THE INFLUENCE OF PROFITABILITY AND ACTIVITY ON FINANCIAL PERFORMANCE IN MINING COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE

2020 ◽  
Vol 4 (2) ◽  
pp. 83-88
Author(s):  
Susiowati Susiowati ◽  
Sochib Sochib ◽  
Muhamad Ali
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Stock Exchange ◽  
Mining Companies ◽  
Profitability Analysis ◽  
Analysis Tools ◽  
Calculation System ◽  
And Performance ◽  
Quantitative Descriptive ◽  
A Company

This research was conducted with the aim to determine the effect of profitability and activity on financial performance in mining companies listed on the Indonesian stock exchange. Financial Performance is an illustration to find out the financial situation in a company for a certain period and analyzed with financial analysis tools. In assessing the financial performance of a company, it can use certain benchmarks. And usually the ratio is used. In this study, the calculation system used by researchers is to use profitability analysis tools (Net Profit Margin), activity (Inventory Turn Over) and performance (Return On Assets). The method used in this research is quantitative descriptive obtained by 17 samples of mining companies listed on the Indonesia Stock Exchange in the 2014-2017 period. Statistical test results in this study indicate that profitability variables have a significant positive effect on financial performance. But it is inversely related to activities that have no effect on financial performance.

scholarly journals ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk.

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rona Rosy Nimiangge ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Information Source ◽  
Profit Margin ◽  
Financial Statement ◽  
Operating Profit ◽  
Net Profit ◽  
Turn Over ◽  
Profitability Ratios

Development in technology that happen continuously have made the skills in financial analysis are more needed. Financial statement are the information source for financial position and company financial ferformance analysis.Evaluation of company financial performance in this research  using activity ratio and profitability ratio. This research using PT. Hanjaya Mandala Sampoerna Tbk as objek, this decision are based as 1 of 4 big company in cigarettes industry in Indonesia. The summary problem  in this research is,” How the financial performanceat PT. Hanjaya Mandala Sampoerna Tbk. Based on activity ratio and profitability ratio for year 2015 and 2016?” The activity ratios are calculated with account receivable Turn Over,Inventory Turn Over, Total Asset Turn over,Otherwise Profitability Ratio are calculated with Gross profit  Margin, Operating Profit Margin, and Net Profit Margin. The results showed that the ratios of poor activity were seen from the decline in value in the period 2015-2016, while the profitability ratios increased in the period 2015- 2016 which indicates the company's ability to generate profits has increased.Keywords : Financial Performance Analysis, Activity, Profitability

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAYANAN PERUSAHAAN DAN PENGARUH TINGKAT KEPUASAN TERHAOAP PERILAKU PELANGGAN

2016 ◽  
Vol 7 (1) ◽  
pp. 16
Author(s):  
Purnomolastu Purnomolastu
Keyword(s):  
Customer Satisfaction ◽  
Work Performance ◽  
Educational Institution ◽  
Company Performance ◽  
Chi Square ◽  
Service Company ◽  
Customer Behaviour ◽  
And Performance ◽  
Multiple Analysis

As a service company that should priorities service matter to be able to satisfy their customers, satisfaction issue could not he separated from to what extent the Company's performance was, so that food performance would render customers feel happy and would final v effect their behaviours. This research took John Robert Powers as an educational institution, in order to find out how jar the company performance will be able to affect work performance and furrther more would affect behaviour of their customers. The research applied multiple analysis regression to find out what factors that influence quality and performance  of company services, index of customer satisfaction to find out lo hat extent the customer satis/(1Cfion 1ras and analysis of chi square to find out the strength of customer effects on customer behaviour

scholarly journals How Are Company Size, Financial Performance and Corporate Governance Related to Directors' Remuneration?

2020 ◽  
Vol 11 (6) ◽  
pp. 12
Author(s):  
Norziana Lokman ◽  
Fattiadriati Mohd Tareh
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Reporting ◽  
Pearson Correlation ◽  
Annual Reports ◽  
Company Size ◽  
Company Performance ◽  
Ceo Duality ◽  
The Relationship ◽  
A Company

This study examined the relationship between the company-specific characteristics, namely, company size, company performance, and company leverage and the corporate governance attributes of a company which includes CEO duality and remuneration committee independence as the predictor factors that determine directors’ remuneration. A sample of 260 public listed companies on Bursa Malaysia was selected using stratified random sampling for the financial reporting of 2018. All data concerning the company characteristics and corporate governance attributes were obtained from the annual reports of the companies, which can be accessed from the Bursa Malaysia website. Pearson correlation and multi-regression analysis were used to analyse the data to determine the relationship of the predictor variables with director remuneration. On the one hand, the results of the study showed that directors’ remuneration is positively and significantly related to the size of the company. On the other hand, the financial performance of a company is positively but weakly related to directors remuneration. The remaining predictors have no relationship with directors’ remuneration. The finding suggested that the key determinant factor of directors’ remuneration is company size whereas company performance may have a small impact. Lastly, company compliance with the recommendation of the Malaysian Code on Corporate Governance did not guarantee the effectiveness of the monitoring function of the remuneration committee in ensuring that directors’ remuneration is commensurate with company performance. The result of the study provides additional evidence and support that company size and financial performance are linked to director remuneration. Also the finding of the study reconfirmed prior study that board leadership structure (CEO duality) and remuneration committee independent have no impact on directors’ remuneration.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI

2018 ◽  
Vol 7 (5) ◽  
pp. 2323
Author(s):  
Putu Yulia Kumalasari Dewi ◽  
Ni Putu Santi Suryantini
Keyword(s):  
Financial Performance ◽  
T Test ◽  
Corporate Financial Performance ◽  
Financial Condition ◽  
Analysis Technique ◽  
Before And After ◽  
Acquisition Strategy ◽  
One Year ◽  
A Company ◽  
Paired T Test

Financial performance is a reflection of the financial condition of a company. The purpose of this study is to determine the significance of differences in corporate financial performance before and after the acquisition of mining acquisition companies in the BEI period 2011-2013 by analyzing financial performance one year before and one year after acquisition. The method of determining the sample is the census that the entire population is used as a sample which is obtained by 5 acquirer companies. The analysis technique used is paired t-test (Pair-Sample T-test). Based on the results of the analysis found that financial performance measured by five financial ratios of CR, ROA, DER, TATO, PER that did not differ significantly after acquisition compared to before acquisition. The acquisition strategy has not been fully achieved due to the condition of financial performance after the acquisition has not increased. The motive of the acquisition is not economic but non-economic. The acquirer company which to achieve success, must make preparations by looking at the conditions of the company to be taken over.

scholarly journals Analisis Rasio Keuangan Dalam Mengukur Kinerja PT. Adira Dinamika Multi Finance tbk

2016 ◽  
Vol 2 (2) ◽  
pp. 143-149
Author(s):  
Asnahwati Asnahwati
Keyword(s):  
Financial Performance ◽  
Corporate Performance ◽  
Financial Ratios ◽  
Company Performance ◽  
Sharp Decline ◽  
Financial Condition ◽  
Industry Standard ◽  
Activity Ratios ◽  
Equity Ratio ◽  
Solvency Ratio

Abstract: Financial condition will reflect how the performance of the company . Assess the financial performance of the company's goal is to evaluate and improve the state perusahaannya.Untuk measure the financial performance of the company can use financial ratios such as liquidity , solvency , activity and profitability .The purpose of this study is : 1 ) To determine the performance of PT . Adira Multi Finance Tbk terms of liquidity ratios , 2 ) To determine the performance of PT . Adira Multi Finance Tbk terms of solvency ratios , 3 ) To determine the  performance of PT . Adira Multi Finance Tbk in terms of the activity ratios and 4 ) To determine the performance of  PT. Adira Multi Finance Tbk in terms of the profitability ratio.The analytical method used is the method of comparison is to compare the company's financial ratios with industry standard ratio norm. Based on the analysis of the data obtained it was concluded that : 1 ) The company's performance in terms of the last two year Quick Ratios,  has decreased but is generally still above standard industry norms. Means the company still Ilikuit. 2 ) corporate performance in terms of the solvency ratio Debt to Equity Ratio in a state insolvabel, and in terms of Debt to Total Assets Ratio also insolvabel. 3 ) company performance in terms of the ratio of the activity under standard industry norm, so it is said company 's effective yet efficient in utilizing all its assets to finance consumer and 4 ) corporate performance in terms of profitability Economical ( ROA ) in the last two years decreased, although the first 2 years is still above the industry standard norm, while in terms of their own capital profitability ( ROE ) at 2 years terakir sharp decline and fall below the standard norm industi. Means the company has not been efficient and effective in generating income through all sources of funding available. Keywords: performance , liquidity , solvency , activity and profitability.

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