scholarly journals ANALISIS KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA MASA KABINET INDONESIA BERSATU JILID I DAN II

2019 ◽  
Vol 3 (2) ◽  
pp. 221
Author(s):  
Galih Wisnu Wardhana ◽  
Anton Respati Pamungkas ◽  
Imam Nazarudin Latief
Keyword(s):  
Financial Performance ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Positive Impact ◽  
Government Revenue ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Food And Beverage ◽  
A Company

Financial performance is the determination of certain measures that can measure the success of a company in generating profits. Efficient company performance, one of wich can be seen from the increase in profits earned by the company, so that in the end will bring a positive impact on government revenue from the taxation sector. The purpose of this study was to obtain empirical evidence about the efficiency of food and beverage companies on the IDX during the United Indonesia Cabinet I and II. The population of this research is the manufacturing companies since 2005 -201 which amounted to 19 companies, after the purpose of purposive sampling method with the aim of getting samples in accordance with the research objectives, there are 17 companies that fit the criteria set for the sample. The results of this study prove that there are significant differences for the variables CR, DER, NPM, ROA and EPS, food and beverage companies in the period of KIB I and KIB II, this means that company managers and investors generally responded in the governance period of KIB I and KIB II

scholarly journals Pengaruh Kepemilikan Institusional, Jumlah Komite Audit dan Komisaris Independen terhadap Total Kompensasi

2020 ◽  
Vol 2 (3) ◽  
pp. 730
Author(s):  
Jenny Winda Wati ◽  
Kartika Nuringsih
Keyword(s):  
Executive Compensation ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
A Company

The research aims to examine the Institutional Ownership, influence of the size of audit committees, and Independent Commissioner on corporate performance of a company and impact on Executive Compensation. This study uses purposive sampling method. The research sample is 77 of manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2018. The data used are secondary data based on Smart PLS 3.2.8. The results showed that the Institutional Ownership and Independent Commissioner have a effect on company performance. However,size of audit committeeshave a no effect on performance of the company. Furthermore, company performance have a effect on executive compensation.Penelitian ini bertujuan untuk menganalisis kepemilikan institusional, ukuran komite audit, dan komisaris independen terhadap kinerja perusahaan dan berdampak pada kompensasi eksekutif. Studi ini menggunakan metode purposive sampling. Sampel penelitian ini adalah 77 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari 2016 sampai 2018. Data yang digunakan adalah data sekunder berdasarkan Smart PLS versi 3.2.8. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan komisaris independen memiliki dampak terhadap kinerja perusahaan. Namun, ukuran komite audit tidak berpengaruh pada kinerja perusahaan. Selain itu, kinerja perusahaan berpengaruh terhadap kompensasi eksekutif.

scholarly journals Gender Diversity and Company Performance

2017 ◽  
Vol 5 (1) ◽  
pp. 480
Author(s):  
Paskah Ika Nugroho Purnomo ◽  
Eli Agustina ◽  
Satya Wacana Christian University
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Market Performance ◽  
Company Performance

The objective of this study is to find the empirical evidence of the influence of gender diversity on the company performance, which will be measured with financial performance using ROA and market performance using Tobins’ Q. This study used sample of 64 listed companies on Indonesia Stock Exchange (BEI) year 2015. Sample in this study is selected using purposive sampling method. While multiple regression analysis is used to test the four hypotheses developed in this research. The result of this study shows that board of commissioner’s gender and board of director’s gender does not influence financial performance and market performance.

scholarly journals PENGARUH LIKUIDITAS, HUTANG, INVESTASI, PROFITABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018

2020 ◽  
Vol 1 (2) ◽  
pp. 92-107
Author(s):  
Ni Kadek Ida Pratiwi ◽  
Putu Wenny Saitri
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Analytical Tool ◽  
Manufacturing Companies ◽  
Dividend Payout ◽  
Negative Effect ◽  
Company Growth ◽  
A Company

Dividends are distributed to shareholders as earning after tax from company profit.The amount or percentage of profit taht a company will pay to shareholders as cash dividends is called the dividend payout ratio. The size of the dividend distributed by a company depends on the dividend plicy of the company, so it is necesarry to consider the comapny regarding the factors tha influence the dividend policy. The sample in this study was 34 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018.Determination of the sample using purposive sampling method. The analytical tool used is mutiple linear regression analysis. The result of the study using the t test showed that CR, DER, and investment had no significant effect on the dividend payout ratio, whereas ROE, had a positive ad significant effect on the dividend payout ratio. And company growth has negative effect on dividend payout ratio

scholarly journals PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN , DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR (Studi Kasus Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI Tahun 2018-2019)

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Lusianna Juwita Sihombing ◽  
Erny Luxy D Purba
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Financial Perspective ◽  
Food And Beverage ◽  
A Company

Analysis of the company's financial performance needs to be done to measure the extent of the company's achievements from a financial perspective. The financial statements will show whether the company can survive in the next era. If a company experiences a minus in its finances, then the risk of going bankrupt will be greater and the fate of the company and its employees will be at stake. This study aims to examine how the effect of capital structure, firm size and leverage, either partially or simultaneously, on the financial performance of manufacturing companies of Food and Beverage Companies Listed on theIndonesia Stock Exchange in 2018-2019.The population in this study were 24 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2019 period. The sampling method used is purposive sampling, with a total sample of 17 companies, for 2018-2019 so that the research data is 34. Data collection techniques by downloading financial reports from the website www.idx.co.id. Data analysis techniques used in this study using multipleregression and hypothesis testing T test and F test. The results showed that the capital structure and size of the company have an effect on the company's financial performance, leverage has no effect on the company's financial performance, and simultaneously shows that there is an influence between capital structure, company size and leverage simultaneously on the company's financial performance.

scholarly journals The Analysis of Factors Affecting Dividend Policy in Food and Beverage Sector Manufacturing Companies Listed in Indonesia Stock Exchange in 2015-2017

2020 ◽  
Vol 3 (2) ◽  
pp. 902-910
Author(s):  
Nia Angelia ◽  
Nagian Toni
Keyword(s):  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Independent Variables ◽  
Profit Allocation ◽  
Food And Beverage ◽  
Retained Earnings ◽  
A Company

Dividend policy is one of the policies in the company that must be considered and considered carefully. The dividend policy determines the amount of profit allocation that can be distributed to shareholders (dividends) and the profit allocation that a company can hold. The greater the retained earnings, the smaller the profits that will be distributed to shareholders. In the allocation of profits, various kinds of problems are encountered. Dividends are considered as a way to reduce the problems that arise between management and shareholders by giving the rights of shareholders. There are several factors that influence dividend policy, but researchers only examine three variables, namely liquidity, profitability and leverage. This study aims to examine the effect of variable liquidity, profitability and leverage on dividend policy both partially and simultaneously. The sample of this study is the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with a total of 25 companies using a purposive sampling method obtained as many as 18 sample companies. The analytical method used is the classic assumption test and hypothesis testing and multiple linear analyses. The results showed that simultaneously all independent variables influence dividend policy. Profitability partially affects dividend policy while liquidity and leases partially do not affect dividend policy. The adjusted R square value of 0.382 indicates the dependent variable (Dividend Payout Ratio) can be explained by the independent variables (liquidity, profitability and leverage) of 38.2%.

TIMELINESS OF FINANCIAL REPORTING IN INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 15 (2) ◽  
pp. 241-256
Author(s):  
Amsal Irmalis ◽  
Nur Kariza ◽  
Muzakir Muzakir
Keyword(s):  
Logistic Regression ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Factors Affecting ◽  
Purposive Sampling ◽  
Food And Beverage

The aims of this research is to find out the empirical evidence of the factors affecting the financial reporting timeliness of food and beverage companies listed on Indonesia stock exchange. The factors tested in this research are profitability. The population of the research are 26 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2019. Purposive sampling method were used to draw out the samples out of population. The hypotheses were tested using logistic regression at a 5 percent significance level. The results of the research indicated that the profitability, leverage and liquidity had no effect on the timeliness of financial reporting of the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange.

scholarly journals EFFECT OF LEVERAGE, ROA AND AUDIT COMMITTEE AGAINST FINANCIAL DISTRESS

2020 ◽  
pp. 30-39
Author(s):  
Garin Pratiwi Solihati
Keyword(s):  
Data Analysis ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
A Company ◽  
Research Show

This research is to know the influence of leverage, roa, audit commite, and Independent Board of Commissioners to the financial distress (empirical study on manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018). This research object is a company of food and beverage on the Indonesia Stock Exchange (IDX) period 2016-2018.This research uses the Purposive sampling method. Samples used 36 samples in the year 2016-2018. The data analysis techniques used are multiple linear regression analyses.The results of this research show that leverage and audit commite have negativ effect on the financial distress, roa have positif effect on the financial distress KEYWORDS: leverage, roa, audit commite

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN PENENTUAN HARGA JUAL ATAS PRODUK (Studi Kasus Pada PT Dasa Windu Agung)

2016 ◽  
Vol 1 (2) ◽  
pp. 183-190
Author(s):  
Dwi Urip Wardoyo
Keyword(s):  
Manufacturing Industry ◽  
Sampling Method ◽  
Manufacturing Companies ◽  
Test Analysis ◽  
Automotive Components ◽  
Convenience Sampling ◽  
Cost Of Production ◽  
The Cost ◽  
Keywords Cost

This study aims to determine the determination of the cost of production for products produced by PT. DWA. The Company is engaged in the manufacturing industry specialized in automotive components. Its activity is carried out through a series of production processes, so that expenses spent in the production will be calculated into the cost of the production sold. The population in this study were all manufacturing companies in Jakarta. Convenience sampling method selected one of the companies that get the confidence to assemble three national car project in Indonesia, namely Timor, Bakrie and Maleo. Test analysis used in this study is to test the calculation of full costing with job order costing. This study shows that (a) determination of the cost elements associated with the cost of production and (b) determining the cost of production on a product-based job costing with full costing approach. Keywords: cost of production, full costing

Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan Manufaktur Di BEI Periode 2014-2018)

2021 ◽  
Vol 16 (1) ◽  
pp. 68-79
Author(s):  
LILIS GUSTIANA ◽  
Yeasy Darmayanti ◽  
Meihendri Meihendri
Keyword(s):  
Hypothesis Testing ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Educational Background ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Educational Backgrounds ◽  
Age Diversity ◽  
The Board Of Directors

This study aims to determine the effect of board of commissioners and board of directors diversity on company performance in manufacturing companies listed on the Indonesia Stock Excharge for the  2014-2018 period.  By using purposive sampling method, obtained 45 samples of manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of hypothesis testing, it was found that the age diversity of the board of commissioners had no significant effect on company performance; the diversity of board of  commissioners educational  background had no significant effect on company performance, the diversity of board of commissioners tenure had a significant effect on company performance. While the diversity of board of directors age had a significant effect on company performance, diversity the of educational backgrounds of the board of directors does not have a significant effect on company performance, and the diversity of tenure of the board of directors does not have a significant effect on company performance.  Keywords : Company Performance, Age, Education, Tenure, Board Of Commissioners Board Of Directors.

scholarly journals KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH WORKLOAD DAN MASA PERIKATAN AUDIT PADA KUALITAS AUDITe

2016 ◽  
Author(s):  
Theresia Julina Rusli ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Quality Audit ◽  
Final Sample ◽  
The Impact

This  research  aims to find empirical evidence  about the impact  of  workload  and  audit tenure  on  audit quality  and  using audit  committee  as  a  moderating  variable. This  research  focused  on  manufacturing companies  that  listed  on  the  Indonesia Stock Exchange. Sample was collected using   purposive sampling method and resulted 31  companies as a final sample.  The  data are analyzed by using Moderated Regression Analysis (MRA). The results of  this research indicate  that the  workload  has a negative  impact on  audit quality.  Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality.

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