scholarly journals Pengaruh Biaya Produksi, Biaya Administrasi Umum, dan Biaya Pemasaran Terhadap Laba Pada Perusahaan Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia

2019 ◽  
Vol 7 (2) ◽  
pp. 83-88
Author(s):  
Andri Hasmoro Kusumo Broto
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Financial Statements ◽  
Production Costs ◽  
Administrative Costs ◽  
Significant Negative Effect ◽  
Food And Beverages ◽  
Negative Effect ◽  
Marketing Costs

AbstractThis study aims to: (a) determine the partial effect of production costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (b) To determine the effect of partial general administrative costs on profits in listed food and beverages company On the Indonesia Stock Exchange. (c) To determine the effect of partial marketing costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (d) To determine the simultaneous effect of production costs, general administrative costs, and costs income to the food and beverages company listed in the Indonesia Stock Exchange. The population in this study is a food and beverages company listed on the Indonesia Stock Exchange in 2017. Data collection techniques use quarterly financial statements. Sampling purposive sampling technique. Data analysis techniques use multiple linear regression and hypothesis test (t test and F test). The results show: (a) there is a partial significant negative effect on production costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (b) There is a partial significant negative effect on general administration costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (c) There is a partial significant negative effect on marketing costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (d) There is a significant negative effect simultaneously production costs, general administrative costs, and marketing costs to earnings at food and beverages company listed in Indonesia Stock Exchange. Keywords: Production Costs, General Administrative Costs, Marketing Costs, Profit

scholarly journals Struktur Modal, Ukuran Perusahaan, Likuiditas dan Profitabilitas Perusahaan Manufaktur yang Listing di BEI

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 66 ◽  
Author(s):  
Susiyanti Susiyanti ◽  
Bahtiar Effendi
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Significant Negative Effect ◽  
Food And Beverage ◽  
Negative Effect

This study aims to determine the effect of capital structure, firm size and liquidity on profitability in manufacturing companies food and beverage sub-sector listed on the stock exchange Indonesia. This study uses a quantitative approach. Data collection techniques used in this study is the method of documentation that is by collecting and recording financial statements. Sources of data used are secondary data in the form of financial statements of food and beverage manufacturing companies listed on the BEI period 2014-2016 which can be obtained through the website www.idx.co.id. The sampling technique used is purposive sampling with the number of respondents 13 companies. The method of data analysis used is multiple regression linear regression analysis using SPSS 24.0 program aid. The result of research indicates that (1) partially capital structure has a significant negative effect on profitability, (2) firm size has significant positive effect on profitability, (3) liquidity has significant negative effect on profitability, (4) simultaneously capital structure, firm size, and liquidity has a significant influence on the profitability of manufacturing companies food and beverage sub-sector listed in Indonesia stock exchange.

scholarly journals Pengaruh Perputaran Modal Kerja Terhadap Likuiditas Perusahaan Jasa Sub Sektor Property, Real Estate Dan Kontruksi Bangunan

2020 ◽  
Vol 1 (2) ◽  
pp. 136-146
Author(s):  
Idham Saputra ◽  
Andir Indrawan ◽  
Ade Sudarma
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
T Test ◽  
Working Capital ◽  
Normality Test ◽  
Analysis Technique ◽  
Negative Effect ◽  
Research Type

The purpose of this study was to determine the effect of working capital turnover on liquidity (Current Ratio) in the Property, Real Estate and Construction Sub Sector Services company. This research uses associative hypothesis research type. The research method used is quantitative. The sample in this study were 6 Property, Real Estate and Construction Sub Sector Services companies listed on the Indonesia Stock Exchange in the 2013-2018 period. Sampling with the type of nonprobability sampling with purposive sampling technique. The data analysis technique used is the normality test and the partial hypothesis test (t test). The results of the research, the partial hypothesis test results (t test) can be seen the t-count of the variable working capital turnover (X) of -3,735 with a significant level of 0.001, meaning that the working capital turnover has a negative effect on liquidity and the significant value shows a significant effect. In conclusion, working capital turnover has a negative effect on liquidity because of uncertain income. The higher the liquidity value, the higher the value of current assets which will also be directly proportional to the sales results. Working capital turnover is not always directly proportional to liquidity. Keywords: Working Capital Turnover, Accounts Receivable Turnover, Liquidity.

scholarly journals Pengaruh Financial Distress, Umur Perusahaan, dan Good Corporate Governance pada Kecepatan Publikasi Laporan Keuangan Tahunan

2019 ◽  
pp. 2010
Author(s):  
Arl Jonathan Paulalengan ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Financial Statements ◽  
Good Corporate Governance ◽  
Observation Methods ◽  
Food And Beverage ◽  
Negative Effect

The purpose of this study examines the effect of financial distress, company age, and good corporate governance on the speed of publication of annual financial statements. This research was focused in the food and beverage companies listed on Indonesia Stock Exchange (IDX). Samples are determined by non-probability sampling, purposive sampling technique. Sample criteria, the company reports its annual financial statements in a row from 2014 to 2017. The samples were 12 companies with four years of observation. Methods of collecting data with non-participant observation, accessing annual financial reports. The data analysis technique is multiple linear regression. Based on the results, found that financial distress had a negative effect on the speed of publication of annual financial statements. The age of the company does not affect the speed of publication of annual financial statements. Good corporate governance has a positive effect on the speed of publication of annual financial statements. Keywords: Publication, distress, good corporate governance, age

scholarly journals The Effect of Hexagon Fraud on the Potential Fraud Financial Statements with the Audit Committee as a Moderating Variable

2021 ◽  
Vol 04 (10) ◽  
Author(s):  
Agustina Riyanti ◽  
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Statement ◽  
Political Connection ◽  
Financial Statement Fraud ◽  
Financial Pressure ◽  
Negative Effect ◽  
Ceo Narcissism

This study aims to obtain empirical evidence of the influence of the six elements of fraud hexagon theory on potential financial statement fraud by involving the audit committee which acts as a moderating variable in the financial statements of state- owned companies listed on the Indonesia Stock Exchange in 2016-2020. Potential financial statement fraud is measured using the f-score model. The research sample was obtained by the purposive sampling technique. Data analysis methods and techniques include descriptive statistics, evaluation of the SEM-PLS model, and hypothesis testing. The results show that financial pressure has a positive effect on potential financial statement fraud, effective monitoring has a negative effect on potential financial statement fraud, while related party transactions, CEO education, CEO narcissism, and political connection do not affect potential financial statement fraud. The role of the audit committee as a moderating variable is only able to weaken the relationship between financial pressure and potential financial statement fraud.

scholarly journals ANALYSIS THE BANK’S HEALTH LEVEL AND RETURN OF STOCK OF BANKING IN INDONESIAN STOCK EXCHANGE

2020 ◽  
Vol 7 (1) ◽  
pp. 129-138
Author(s):  
Hayanuddin Safri ◽  
Yudi Prayoga ◽  
Raja Saul Marto Hendry
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Operating Income ◽  
Health Level ◽  
Research Population ◽  
Negative Effect ◽  
Profit Growth

Bank is the finance institution, beside that Bank also as one of corporate sector in Indonesia, which has important role in promoting the economy system. Therefore management in banking companies which listed on Bursa Efek Indonesia  (Indonesia Stock Exchange) must keep  financial performance through their health level in order  optimize the return of stock. This study aims to determine the effect of risk profile variables measured by the Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR), Variable Earnings as measured by Return On Assets (ROA) and Cost Operational and Operating Income (BOPO) as well as the measured capital variables with Capital Adequacy Ratio (CAR) on profit growth. This research is a causal associative research. Population in the study includes 8 banking companies listed on the Indonesia Stock Exchange 2013- 2017. Sampling technique used is purposive sampling and obtained sample as much as the company. Data used in this research is a secondary data that is financial statements that meet the criteria.Data derived from financial statements obtained from Bank Indonesia (BI) which may be accessed through www.bi.go.id and www.idx.co.id. Data analysis uses multiple linear regressions. The result of the research shows that there are variables that have positive effect to return of stock is CAR variable, ROE, and BOPO variable while variable ROA andLDR have no effect on profit growth, and NPL has negative effect to Return of stock.. Ability variable independent in explaining the variation of the dependent variable equal to 57,6%, whereas the remaining 41.5% is explained by other independent variables outside the model research.

scholarly journals The Effect of Collaterallizable Assets, Growth in Net Assets, Liquidity, Leverage and Profitability on Dividend Policy (Case Studies on Non-Financial Services Sector Companies Listed on the Indonesia Stock Exchange for the 2016-2019 Period)

2021 ◽  
Vol 4 (1) ◽  
pp. 937-950
Author(s):  
Febrilia Izza Mauris ◽  
Nora Amelda Rizal
Keyword(s):  
Financial Services ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Service ◽  
Positive Direction ◽  
Service Companies ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Net Assets

Dividend policy is one of the most important functions for corporate finance and has influence with various company stakeholders. Dividend policy reflects the quality and reputation of the company, namely the company's ability to manage its business processes to generate profits well or vice versa. In practice, companies experience difficulties in determining and deciding dividend policies, namely the decision to withhold profits to be used as company operational development or to distribute dividends to shareholders to increase investor confidence in the company. The difference in interests that occurs in dividend policy is called agency theory. This study aims to determine the effect of collateralizable assets (COLLAS), growth in net assets, liquidity (CR), leverage (DER), and profitabilitas (ROE) on dividend policy (DPR) in non-financial service companies listed on the Indonesia Stock Exchange in 2016-2019. The data used in this study was obtained from financial report data taken from the official website of the Indonesia Stock Exchange. The population in this study are non-financial service companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used is perposive sampling and obtained 31 firms with a research period of 4 years, thus obtaining 124 sample data. The method of data analysis in this study is panel data regression analysis using software Eviews 11.0. The results showed that simultaneous collateralizable assets (COLLAS), growth in net assets, liquidity (CR), leverage (DER), and profitabilitas (ROE) had a significant effect on dividend policy (DPR). Meanwhile, partially Collateralizable Assets (COLLAS) has a significant effect in a positive direction on dividend policy. Growth In Net Assets has no significant effect in a negative direction on dividend policy. Liquidity (CR) does not have a significant negative effect on dividend policy. Leverage (DER) does not have a significant negative effect on dividend policy. Profitability (ROE) has a significant effect in a positive direction on dividend policy.   

scholarly journals PERAN PROFITABILITAS DAN LIKUIDITAS SERTA DIVIDEN PAYOUT RATIO TERHADAP RETURN SAHAM

Media Trend ◽  
2016 ◽  
Vol 11 (2) ◽  
pp. 131
Author(s):  
Riawan
Keyword(s):  
Regression Analysis ◽  
Stock Returns ◽  
Capital Market ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Significance Level

This study was conducted to examine the influence of fundamental factors of profitability and liquidity on dividend policy (DPR). And furthermore the influence of profitability, liquidity and dividend policy (DPR) to return stock in companies incorporated in the Jakarta Islamic Index listed on the Indonesia Stock Exchange for the period 2010-2013. The sampling technique used in this research is purposive sampling with criteria : (1) It is listed in Indonesia Stock Exchange 2010-2013. (2) It is always seem annual financial statements for the period 2010-2013. (3) It is always pay dividends. The data required in this study were drawn from the Indonesian Capital Market Directory (ICMD) from 2010 to 2013 consisting of 20 companies. Multiple regression analysis of the data. Hypothesis test used the t-statistic at the 5% significance level. The results showed profitability and dividend policy (DPR) have a significant effect on stock returns. These results indicate that the performance of the fundamental factors of profitability and dividend payout on stock returns are used by investors to predict stock returns manufacturing companies listed in Indonesia Stock Exchange in 2010-2013.

scholarly journals Effect of Managerial Ownership Of Companies Intellectual Capital Value as an intervening variable

2020 ◽  
Vol 3 (1) ◽  
pp. 28-38
Author(s):  
Rafa Izan Rafaizan ◽  
Dewi Kusuma Wardani ◽  
Anita Primastiwi
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Managerial Ownership ◽  
Negative Effect ◽  
Capital Value

The purpose of this study is to analyze and explain the effect of managerial ownership on firm value to intellectual capital as an intervening variable. The object of research using 32 banking companies listed in Indonesia Stock Exchange (BEI) for the period from 2015 to 2017 but based on criteria and completeness of the data, the sample in this study only used 24 banking companies. The sampling technique used purposive sampling method. Collecting data using the financial statements of banking companies listed in Indonesia Stock Exchange for the period 2015-2017 that is downloaded via the website IDX www.idx.id. Data were analyzed using Partial Least Square (PLS). The results of this study found that managerial ownership and intellectual capital had a negative effect on firm value, managerial ownership had a negative effect on intellectual capital and managerial ownership had a negative effect on firm value through intellectual capital.

scholarly journals Pengujian Fraud Diamond Theory Pada Indikasi Financial Statement Fraud Di Indonesia

2020 ◽  
Vol 30 (6) ◽  
pp. 1441
Author(s):  
Ni Kadek Suparmini ◽  
Dodik Ariyanto ◽  
I Made Andika Pradnyana Wistawan
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Statement ◽  
Determination Method ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Analysis Technique ◽  
Negative Effect ◽  
Financial Need

This study aims to obtain empirical evidence of fraud diamond theory. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample determination method used is nonprobability sampling with purposive sampling technique. There are 145 companies as a population with a total of 66 companies as samples. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was stated that the nature of industry had a negative effect on indications of financial statement fraud while financial need, auditor firm size, and change of directors had no effect on indications of financial statement fraud. This study has implications for shareholders, regulators, or parties who use information in financial statements as a consideration in providing an assessment of the chances of fraudulent actions on the company's financial statements. Keywords: Diamond Fraud; Financial Statement Fraud.

Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018)

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 336
Author(s):  
Lola Dwi Antikasari ◽  
Rosa Nikmatul Fajri ◽  
Riana R Dewi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Linear Regression Method ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Positive Effect

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of documentation (taking company financial statements). Data analysis method used is multiple linear regression method. The results showed that the size of the board of directors had a positive effect on financial performance. The leverage variable has a negative effect on financial performance. While the size of the company has no effect on financial performance. The benefits of this study are as a reference for further research. Besides that, it can be used as a management guideline in analyzing the company's financial performance.

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