scholarly journals ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI PT. SMARTFREN TELECOM TBK TAHUN 2017-2018

2020 ◽  
Vol 15 (2) ◽  
pp. 55
Author(s):  
Yana Aprilia Manuhutu ◽  
Herman Karamoy ◽  
Sintje Rondonuwu
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Reports ◽  
Economic Decisions ◽  
Use Of Resources ◽  
Operating Cash Flow ◽  
A Company ◽  
Telecommunications Companies

Financial statements are the final process in the accounting process that has an important role for measuring and evaluating the performance of a company. Companies in Indonesia, especially companies that go public are required to make financial reports every period. The financial statements have the purpose of providing information about the company's financial position, performance, and cash flow which is beneficial for most report users in order to make economic decisions and show management's stewardship for the use of resources entrusted to them. This study aims to determine, the results of the analysis of Liquidity Ratios, Solviabilities, Profitability, and Activities of the financial performance of companies listed on the Indonesia Stock Exchange (Study on PT. Smartfren Telcom Tbk 2017-2018). The analytical method used is descriptive qualitative analysis. The result of this study shows that the financial performance of PT. Smartfren Telecom.Tbk is not going well yet. This is seen through the results of an analysis which shows that the instability of the company's financial performance produced between 2017 and 2018. Telecommunications companies must further improve the company's performance by reducing the amount of debt and increasing operating cash flow

scholarly journals Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity

2019 ◽  
Author(s):  
Rusdiyanto Rusdiyanto ◽  
Dian Agustia ◽  
Soegeng Soetedjo ◽  
Dina Fitrisia Septiarini ◽  
Susetyorini Susetyorini ◽  
...  
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Sales Growth ◽  
Accounts Receivable ◽  
Operating Cash Flow ◽  
Google Search ◽  
A Company

In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc. The research method used is descriptive method with a quantitative approach. In this statement, the population used in this study is the financial statement data from PT. Unilever Indonesia Plc. from 2010 to 2018, the technique of determining the sampling uses Purposive Sampling. This research data uses secondary data from PT. Unilever Indonesia Plc financial statements from 2010 to 2018. All data sources were obtained from the website of the Indonesia Stock Exchange at https://www.idx.co.id, the company's website and Google search. Our analysis reveals that sales growth and accounts receivable turnover from PT. Unilever Indonesia Plc. has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has an influence on the Liquidity of PT Unilever Indonesia Plc. This means the ups and downs of the value of sales and accounts receivable turnover of a company has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has increased or decreased has an influence on the liquidity of PT Unilever Indonesia Plc. The value of sales growth, accounts receivable turnover and operating cash flow can explain the liquidity of PT Unilever Indonesia Plc. by 78%, while 22% is explained by other factors which are not included in this study.

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 Role of Current Ratio, Operating Cash Flow and Inflation Rate in Predicting Financial Distress: Indonesia Stock Exchange

2018 ◽  
Vol 9 (2) ◽  
pp. 140-148
Author(s):  
Irma Setyawati ◽  
Rizki Amelia
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Consumer Goods ◽  
Financial Distress ◽  
Inflation Rate ◽  
Stock Exchange ◽  
Financial Statements ◽  
Current Ratio ◽  
Operating Cash Flow

We believe company financial statements can be used as a tool to analyze and also as an indicator to know the financial performance. The financial statements contain information for various financial ratios, which are an important tool for assessing the company’s financial performance in the future. The purpose of this research is to know the role of the current ratio, operating cash flow, and the inflation rate in predicting financial distress of consumer goods industry sector listed in the Indonesia Stock Exchange period 2011–2015. Financial distress prediction models need to be developed to assist managers in overseeing company performance and help identify important trends. To analyze the current ratio, operating cash flow, and the inflation rate has a probability of occurring financial distress for the company, used logistic regression. From this study resulted in the finding that the probability of a company exposed by financial distress is caused by operating cash flow, while the current ratio and the inflation rate have a smaller probability of the company of consumer goods to be exposed by financial distress.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

scholarly journals FACTORS AFFECTING OPERATING CASH FLOW TO STOCK RETURN THROUGH STOCK PRICE

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Aprih . Santoso
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Return ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Operating Cash Flow

Abstract : Companies need funds in order to carry out operations such as the financing of production activities, pay employees, pay other expenses related to the operation of the company. One way to obtain these funds is to attract investors to invest in companies in the form of stock, but in making this investment is certainly not easy for investors, because investors need consideration beforehand to find out how the company's performance. The purpose of this study was to examine and analyze the effect of operating cash flow to stock return through stock price at companies listed on the Stock Exchange Year 2012-2015. The data used in this study dala are secondary data from the financial statements of companies listed on the Indonesia Stock Exchange period 2012 - 2015. The data are in the form of financial statements can be obtained from the Indonesian Capital Market Directory (ICMD), the IDX website www.idx.co. id as well as from various other sources to support this research. The population in this research is manufacturing companies listed on the Stock Exchange the period 2012 - 2015. The samples taken by the sampling technique used purposive sampling.From the test results and analysis of the data it can be concluded that operating cash flow directly and indirectly has no effect on stock returns through stock prices showed no significant results. Keywords :  Operating Cash Flow, Stock Price, Stocks Return

scholarly journals Analisis Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Dimas Iskandar ◽  
Bambang Santoso Marsoem
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Building Construction ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Financial Reports ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Descriptive Statistical Analysis

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk

scholarly journals Analisis Kinerja Keuangan Pada Klub Sepak Bola (Studi Kasus Pada Arsenal, Tottenham Hotspur dan Everton)

2016 ◽  
Vol 17 (2) ◽  
pp. 41
Author(s):  
Elvina Chandra Pranata ◽  
Supatmi Supatmi
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Premier League ◽  
Football Clubs ◽  
The World ◽  
Qualitative Descriptive ◽  
Operating Cash Flow ◽  
Turn Over

<em>Football is a popular sport that affect various aspects of life, one of which is the economy. In Europe, football has become an industry and the clubs most are already preparing financial statements. This study aims to analyze the financial performance of three football clubs that followed the Premier League as one of the best leagues in the world, Arsenal, Tottenham Hotspurs and Everton, for the period of 2007-2011. This study uses the technique of quantitative and qualitative descriptive analysis using 14 financial ratios relevant to the football club. Results showed in general Arsenal is a club that has the best financial performance in comparison Tottenham Hotspurs and Everton, in particular in such matters, income and liquidity. Tottenham Hotspurs have advantages in terms of net investment over player contracts and operating cash flow. While Everton in general have the worst financial performance in terms of operations and liquidity, but has a good asset turn over.</em>

scholarly journals Dewan Komisaris Independen dan Komite Audit sebagai Faktor yang Menentukan Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Aminar Sutra Dewi ◽  
Ronal Trio Fernando
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Audit Committees ◽  
Analysis Method ◽  
Financial Reports

The purpose of this study is to discover the role of independent commissioners and audit committees to improve financial performance both simultaneously and in part. The paper objects used were all companies listed on the Indonesia Stock Exchange from 2013 to 2017, using a purposive sampling technique. Data on the company's annual financial statements and annual financial reports are obtained from the official website of the IDX. This paper was added in the study. The data analysis method used in this update is regression analysis in the data panel. This study uses the transition from Good Corporate Gorvernance, an independent board of commissioners and an audit board as an audit measure in this study. The results showed that the simultaneous independent board of commissioners had a significant effect on financial performance (ROA, ROE). The audit committee has a negative and not significant effect on financial performance (ROA, ROE).

scholarly journals Pengaruh Rasio Keuangan Terhadap Financial Distress pada Industri Food And Beverage di Bursa Efek Indonesia Periode 2017-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Dwi Nurhayati ◽  
Riana R Dewi ◽  
Rosa Nikmatul Fajri
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Reports ◽  
Additional Information ◽  
Food And Beverage ◽  
Flow Variables

This study aims to determine the effect of profitability, leverage, liquidity, and cash flow on financial distress. This study uses a logistic regression data analysis method with the help of the SPSS version 21 program. The population in this study were 19 food and beverage companies on the Indonesia Stock Exchange (BEI) from 2017-2019. The data used in this study is secondary data obtained from financial reports published by the company from the website (www.idx.co.id). The sample was determined by the purposive sampling method, which is based on the criteria set and obtained as many as 19 companies where the research was conducted for 3 years so that 57 samples were obtained consisting of 15 companies that experienced financial distress and 42 companies that were non-distressing. The results of this research indicate that profitability, leverage and liquidity have no effect on financial distress while cash flow variables have an effect on financial distress. The results of this research are expected to be additional consideration in making company decisions in managing the company in order to avoid financial distress. And can be additional information for users of financial statements for consideration of investment decisions

scholarly journals A Factor Analysis of Corporate Financial Performance: Prospect for New Dimension

2020 ◽  
Vol 9 (1) ◽  
pp. 113-119
Author(s):  
Ronny Kountur ◽  
Lady Aprilia
Keyword(s):  
Factor Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Indicators ◽  
Financial Reports ◽  
Four Dimensions ◽  
Confirmatory Factor ◽  
Corporate Social ◽  
Individual Value

This study aims to find the dimensions of financial indicators where both ratio and non-ratio indicators are accommodated. It is expected that the new dimensions of financial indicators be found. Both Exploratory and Confirmatory Factor Analysis is used in analyzing the data. Data are taken from 120 companies listed in Indonesian Stock Exchange (IDX). Twenty financial indicators from the financial reports of each company are identified. While it has been a common practice to use ratio in indicating financial performance, it is not common to use an individual value from financial statements as financial indicators. This study shows that financial indicators can be grouped into four dimensions; they are Operational Performance, Asset-Income Performance, Owner Returns Performance and Leverage Performance. All of the non-ratio indicators that are expressed in the amount are grouped in the Asset-Income Performance dimension. New dimensions of financial performance indicators that do not commonly exist in this study, they are Asset-Income, and Leverage Performance. With the new dimension, non-financial performances such as customer satisfaction, corporate social responsibility, reputation, nepotism, and professionalism may be detected.

Sign in / Sign up

Export Citation Format

Share Document