scholarly journals Effect of Female CEO and CFO on Cash Holdings on Food and Beverages Companies Listed on Indonesia Stock Exchange

2021 ◽  
pp. 26-38
Author(s):  
Ade Awaludin ◽  
◽  
Suherman Suherman ◽  
Gatot Nazir Ahmad ◽  
◽  
...  
Keyword(s):  
Stock Exchange ◽  
Gender Diversity ◽  
Current Trend ◽  
Cash Holdings ◽  
Fixed Effect Model ◽  
Practical Significance ◽  
Significant Positive Effect ◽  
Food And Beverages ◽  
The Impact ◽  
Positive Effect

The current trend in the management of large companies is implementation of the gender diversity measures. The existence of women at the top management became one of the growing issues recently, especially in corporate governance. The prevailing opinion is still that men are better and more deserving to hold the power of leaders in the company. But authors believe that this statement needs to be verified. The purpose of this study is to assess the impact of female CEO and CFO on cash holdings of Indonesian food and beverages companies. The data used in this study are the data from annual report of food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The company's cash holdings in this study are assessed on the basis of two indicators: a) the ratio of the cash and cash equivalents to the company's total assets; b) the ratio of the cash and cash equivalents to the company's net assets. The sample of the study is presented by 25 companies with 125 observations. For data analysis authors use the panel data regression analysis and the fixed-effect model. Microsoft Excel 2013, Stata/MP 16.0 and Reviews 10 software were used for data processing. The analysis results show that the female CEOs have a significant positive effect on the company's cash holdings, while female CFOs have no significant positive effect on the company's cash holdings. These results have the practical significance because they will help the business owner to make the right decision when he selects candidates for the position of CEO/CFO.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDINGS PADA PERUSAHAAN PELAYARAN DI INDONESIA

2019 ◽  
Vol 7 (1) ◽  
pp. 8
Author(s):  
Zulyani Zulyani ◽  
Hardiyanto Hardiyanto
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Stock Exchange ◽  
Cash Holdings ◽  
Fixed Effect Model ◽  
Cash Holding ◽  
Significant Positive Effect ◽  
Working Capital ◽  
Effect Model ◽  
Positive Effect

The purpose of this study was to examine determinants the factors that influence cash holdings on shipping companies listed on the Indonesia Stock Exchange from 2015 to 2017. The study sample used quarterly financial performance for 12 shipping companies. This study uses a fixed effect model. The results revealed that net working capital had a significant positive effect on cash holding in shipping companies in Indonesia, while cash flow, cash flow variability, liquidity, leverage and firm size did not significantly influence to cash holdings.

scholarly journals The effect of cash holdings and corporate governance on firm value: Evidence from the Amman Stock Exchange

2021 ◽  
Vol 10 (4, special issue) ◽  
pp. 272-281
Author(s):  
Hamza Zaki Jaradat ◽  
Ahmad Awad Alnaimi ◽  
Safaa Adnan Alsmadi
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Cash Holdings ◽  
Positive Association ◽  
Negative Effects ◽  
Amman Stock Exchange ◽  
Code Of Corporate Governance ◽  
The Impact

Much effort has been expended by the regulators in Jordan to enhance the code of corporate governance (CG); however, the effectiveness of CG mechanisms in monitoring management and enhancing the value of a firm is still a puzzle. This study aims to investigate the impact of CG and cash holdings (CH) on firm value as measured by the market-to-book ratio. The sample consists of all manufacturing firms listed on the Amman Stock Exchange (ASE) over the years 2010–2017. The study hypotheses were tested using panel regression analysis. The research findings suggest that CH have a positive association with firm value, supporting the transaction and precautionary motives for holding cash. An interesting finding is that board expertise was found to be negatively associated with firm value. Gender diversity was found to be positively related to firm value, while board size, independence, and frequency of meetings were found to be insignificant. It seems that firms in Jordan regard strong CG mechanisms to be expensive and of little value in mitigating the negative effects of a weak legal system. These findings shed new light on the influence (or the lack of it) of boards in Jordanian firms. Consequently, the study recommends that the regulatory agencies in Jordan should consider improving governance codes and Rules to increase the effectiveness of the board and governance in general.

scholarly journals PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BEI 2012-2019)

2021 ◽  
Vol 15 (2) ◽  
pp. 15-28
Author(s):  
Fitri Diana Tri Anisa ◽  
Indra Siswanti
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
The Other ◽  
Direct Result ◽  
Company Size ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

The purpose of the research is to obtain empirical evidence about the impact of profitability, company size , capital structure on firm value. And the other purpose of this research too is to determine the effect of profitability, company size on firm value mediated by capital structure.  The sample in this research is manufacturing company on Miscellaneous industry sector which listed in Indonesia Stock Exchange during the period of 2012 –2019. With using  purposive sampling data this research got  twelve companies as sample research. The source of the data of this research was conducted from annual report and financial report.This research is using quantitative approach with path analysis method and using SmartPLS 3.0 as analyisis tool.The result in this research has two kind of result,for direct result found that profitabilty has significant positive effect on firm value, company size has significant positive effect on firm value, capital structure has significant negative effect to firmvalue. And the result for indirect result are Capital structure is able to mediate profitability on firm value. But on the other hand capital structure is not able to mediate company size on firm value.

scholarly journals Does the Quality of Good Corporate Governance Provide Economic Value for Investors? Evidence from Indonesia

2019 ◽  
Vol 9 (2S3) ◽  
pp. 458-462
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Company Value ◽  
Good Corporate Governance ◽  
The Impact ◽  
Positive Effect

This study aims to examine the impact of Good Corporate Governance (GCG) on corporate value by using financial performance proxied by Return on Assets (ROA) and Return on Equity (ROE) as intervening variables. The samples used in this study were Non-financial companies participating in the Corporate Governance Perception Index (CGPI) listed on the Stock Exchange during the period 2012 to 2016. The sampling technique used in this study was purposive sampling technique.The tests that will be carried out are Analysis of Multiple Linear Regression and Hypothesis Test (partial and simultaneous test) using the Eviews program. The test results show that the variable Good Corporate Governance (GCG) has a significant positive effect on Return on Assets (ROA), the Return on Assets (ROA) variable has a significant positive effect on influencing the value of the company. ROA variables are proven to interfere with the influence of Good Corporate Governance (GCG) on company value. While the ROE variable is not proven to mediate the influence of GCG on the value of the company. The direct influence of Good Corporate Governance on company value is also not empirically proven. GCG variables have no effect on ROE. Likewise the ROE variable does not have an influence on the value of the company.

scholarly journals PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN

2019 ◽  
Vol 8 (5) ◽  
pp. 3275
Author(s):  
Ni Komang Budi Astuti ◽  
I Putu Yadnya
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Test Analysis ◽  
Result Show ◽  
The Impact ◽  
Positive Effect

This research aims to analyze the impact of profitability, liquidity and firm size to firm value through dividend policy as intervening on manufacturing companies listed on Indonesian Stock Exchange (IDX) which paid dividend for the period 2013 to 2017. The population on this study amounted 6 companies. The sampling method used in this study is cencus. Data were analyzed by path analysis technique and Sobel test. Analysis result found that profitability has a significant positive effect on dividend policy, while liquidity and firm size have negatively significant effect. On the second model, the result  show that profitability and dividend policy have a significant positive effect on firm value, while liquidity and firm size have no significant effect. Based on Sobel test result found that dividend policy was able to mediate the effect of profitability on firm value, but unable to mediate the effect of liquidity and firm size effect on firm value. Keywords: firm value, dividend policy, profitability, likuidity, firm size

scholarly journals The Influence of Corporate Governance Perception Index, Profitability, and Company Size on Stock Value on Go Public Companies at CGPI Listed on the Indonesia Stock Exchange

2021 ◽  
Vol 1 (2) ◽  
pp. 130-138
Author(s):  
Ika Swasti Putri ◽  
Siti Hayati Efi Friantin ◽  
Dino Aryanto
Keyword(s):  
Corporate Governance ◽  
Hypothesis Testing ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Significant Positive Effect ◽  
Stock Value ◽  
The Impact ◽  
Positive Effect

This research aims to determine the impact of corporate governance perception index, profitability, and company size on the value of CGPI-listed companies listed on the Indonesian Stock Exchange for three years. The data used in this study are second-hand data. The data for this research comes from the company's 2017-2019 annual report for the observation period. Using purposeful sampling methods, samples were obtained from as many as 16 companies using data collection techniques. The data analysis methods used in this study are multiple linear regression analysis, classical hypothesis testing, and hypothesis testing. The results show that the impact of corporate governance perception index, profitability, and company size also affect stock value. The influence of the independent variable on the dependent variable is 37.7%, and the remaining 62.3% are affected by variables other than this study. For partial results, the influence of the Corporate Governance Perception Index and Profitability and has a significant positive effect on Share Value, while the size of the company has no significant positive effect on the value of the share.

Kredit Bermasalah sebagai Pemoderasi Pengaruh Tingkat Penyaluran Kredit terhadap Profitabilitas

2020 ◽  
Vol 5 (1) ◽  
pp. 52
Author(s):  
Sukirno Sukirno
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Survey Methods ◽  
Analytical Tool ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
The Relationship ◽  
Positive Effect

Abstract This study aims to empirically challenge the moderation of Non-Performing Loans to the effect of Credit Distribution Rates on Profitability. The population of 81 bank companies listed on the Indonesia Stock Exchange in the period 2014-2018 and which met the criteria of the research sample (purposive sampling) were 22 companies. The research method uses survey methods with quantitative research approaches, the analytical tool used is moderation regression. This study concludes that the level of credit distribution has a significant positive effect on profitability and the existence of the problem loan variable is proven to be a moderating variable that weakens the relationship between the level of credit distribution and profitability.    

Pengaruh Likuiditas, Pertumbuhan Kredit, Efisiensi, dan Kecukupan Modal Terhadap Profitabilitas

2020 ◽  
Vol 1 (1) ◽  
pp. 27-35
Author(s):  
Lia Hendrawati ◽  
Said Djamaludin
Keyword(s):  
Stock Exchange ◽  
Growth Efficiency ◽  
Research Data ◽  
Capital Adequacy ◽  
Annual Data ◽  
Significant Positive Effect ◽  
Credit Growth ◽  
Negative Effect ◽  
Positive Effect ◽  
Observation Period

This study to examine and analyze the effect of liquidity, credit growth, efficiency, and capital adequacy on the Bank’s profitability listed on the IDX partially and simultaneously. The research data are annual data for the 5-year observation period (2009-2013). This research was conducted at 33 banks listed on Indonesia Stock Exchange. Banks Analyzed that met the population criteria were 23 banks. The analytical method used in multiple linier regression. The results showed that liquidity, credit growth, efficiency, and capital adequacy together (simultaneously) significantly influence profitability. Partially,  liquidity has a significant positive effect on profitability, while efficiency has a significant negative effect. Credit growth and capital adequacy have no significant effect on profitability. Liquidity is the variable that has the biggest effect on the Bank’s profitability. 

FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN

Wahana ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 61-72
Author(s):  
Rani Eka Diansari ◽  
Sheftyka Rispin
Keyword(s):  
Human Resource ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Accounting Disclosure ◽  
Analytical Technique ◽  
Human Resource Accounting ◽  
Negative Effect ◽  
Resource Accounting ◽  
Positive Effect

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure.  Keywords: company size, profitability, company age, human resource accounting disclosure

scholarly journals PENGARUH INFLASI, PROFITABILITAS, STRUKTUR MODAL, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN CONSUMER GOODS

2019 ◽  
Vol 8 (6) ◽  
pp. 3930
Author(s):  
Septia Wulandari Suarka ◽  
Ni Luh Putu Wiagustini
Keyword(s):  
Data Collection ◽  
Consumer Goods ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Participant Observation ◽  
Share Price ◽  
Significant Positive Effect ◽  
Positive Effect

The purpose of this study is to analyze the significance of the influence of inflation, ROE, DER, and EPS on stock prices. This research was conducted at Concern Goods Companies that are listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The number of samples of this study were 31 companies. Data collection is done by the method of non-participant observation. Based on the results of the analysis found that inflation, ROE. DER, and EPS simultaneously have a significant effect on stock prices. Partially Inflation and DER have no significant effect on stock prices, this indicates that investors do not see Inflation and DER as a decision to buy shares. While partially ROE and EPS have a significant positive effect on stock prices, this shows that investors pay attention to ROE and EPS in deciding to invest. The higher the ROE and EPS, the higher the investor's interest in investing in the company's capital, so that the share price will go up. Keywords: Inflation, ROE, DER, EPS, stock price    

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