Variabel Fundamental yang Mempengaruhi Struktur Keuangan dan Implikasinya terhadap Rentabilitas Ekonomi

Fundamental variables in this research are shown in the level of sales growth, asset structure, company size and retained earnings. The purpose of this study was to determine the effect of sales growth rate, asset structure, firm size and retained earnings on financial structure. In addition, the purpose of this study is to examine how these variables affect economic rentability. The population in this study is the Food and Beverage Industry Sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 15 companies. The sampling technique is using purposive sampling which is a technique in sampling with certain considerations. The sampling technique is carried out proportionally sampling with the type of Judgment Sampling. Data collection technique used is documentation technique with polling data type. The number of samples in this study were 11 companies, the data used in the form of financial statements of the Food and Beverage Industry Subsector obtained from the Indonesia Stock Exchange. The results showed that sales growth and retained earnings had a positive effect on financial structure, while asset structure and firm size had a negative effect. The results of research on economic rentability, sales growth variables and retained earnings also have a positive effect, while asset structure and firm size have a negative effect. So the findings of this study can be concluded that the growth rate of sales, retained earnings can improve the financial structure and economic rentability of the company.

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Analisis Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v4i1.6793 ◽

2020 ◽

Vol 4 (1) ◽

pp. 24

Author(s):

Mariska Leviani Dan Indra Widjaja

Keyword(s):

Capital Structure ◽

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Sales Growth ◽

Manufacturing Companies ◽

Return On Assets ◽

Food And Beverage ◽

Negative Effect ◽

Equity Ratio

This research aimed to examine the effect of Liquidity (Current Ratio), Profitability (Return On Assets), Sales Growth, and Firm Size toward Capital Structure (Debt to Equity Ratio) on manufacturing companies sector food and beverages in Indonesia Stock Exchange for period 2013 - 2017. The sampling technique used was purposive sampling and the sample collected consisted of 14 companies. Analysis using SPSS program. Based on statistical t test, the result of research show that Liquidity had a significant, negative effect on Capital Structure. Meanwhile, Profitability, Sales Growth, and Firm Size did not affect Capital Structure. Based on statistical F test indicates that variables Liquidity, Profitability, Sales Growth, and Firm Size simultantly affect Capital Structure on manufacturing companies sector food and beverage listed in Indonesia Stock Exchange for period 2013 - 2017.

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The effect of environmental management disclosure and green innovation on the Indonesian food and beverages industry’s sales growth

IOP Conference Series Earth and Environmental Science ◽

10.1088/1755-1315/896/1/012018 ◽

2021 ◽

Vol 896 (1) ◽

pp. 012018

Author(s):

A K Widiatami ◽

B Solikhah ◽

R Setiyani ◽

A Yanitama

Keyword(s):

Environmental Management ◽

Management Practices ◽

New Technologies ◽

Sampling Technique ◽

Sales Growth ◽

Green Innovation ◽

Product Packaging ◽

Beverage Industry ◽

Food And Beverage Industry ◽

Food And Beverage

Abstract The food and beverage industry is the largest contributor to waste in Indonesia. It is because the product packaging waste has not been handled properly. This industry will continue to grow following population growth and the level of people’s purchasing power every year, so there is a risk that it will generate more post-production waste. This study examines the disclosure of environmental management practices, and green innovations carried out by food and beverage companies in Indonesia. This study also wants to see the effect of information disclosure and environmental innovation implementation on product sales growth. Based on the purposive sampling technique, this study employed 54 food and beverage industry companies listed on the Indonesian stock exchange from 2017-2019. This study used descriptive statistical analysis and panel data regression. The research results showed that green innovation had a significant positive effect on sales growth, while environmental management disclosure has a significant negative effect. The company has also actively supported government programs in green innovation, among them using new technologies that can reduce waste and production materials that can be recycled.

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PEGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL

Media Ekonomi ◽

10.30595/medek.v16i2.1755 ◽

2016 ◽

Vol 16 (2) ◽

pp. 250

Author(s):

Vera Melia Suci ◽

Erny Rachmawati

Keyword(s):

Real Estate ◽

Capital Structure ◽

Positive Affect ◽

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Observation Time ◽

Sales Growth ◽

Negative Effect ◽

The Capital Structure

This study is to analize the effects of profitability, firm size, sales growth, and assets structure to the capital structure among property and real estate companies listed in the Indonesian Stock Exchange in the period of 2011-2014. The sample were selected based on purposive sampling technique. To the total number of 43 different companies with a fouryear observation time, so the samples would be 172 observations. The study used a secundary data in the for of financial site Indonesian Stock Market (BEI), such as www.idx.co.id.The result of the research showed that profitability does not affect to the capital structure, The firm size has a positive affect to the capital struture. The last two variables growth sales and assets structure have any negative effect to the capital structure. Keyword: capital strucrure, profitability, firm size, sales growth, assets structure.

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Pengaruh Modal Kerja Terhadap Net Profit Margin pada Industri Makanan dan Minuman yang Terdaftar di BEI

Indonesian Journal of Economics and Management ◽

10.35313/ijem.v1i1.2430 ◽

2020 ◽

Vol 1 (1) ◽

pp. 205-220

Author(s):

Karunia Putri Augustina Dwi Anggiyani ◽

Leni Nur Pratiwi ◽

Banter Laksana

Keyword(s):

Stock Exchange ◽

Profit Margin ◽

Working Capital ◽

Short Term ◽

Beverage Industry ◽

Food And Beverage Industry ◽

Net Profit ◽

Food And Beverage ◽

Negative Effect ◽

Inventory Turnover

The aims of this research are to analyze the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivables Turnover, and Short-term Debt to Net Profit Margin (NPM) at food and beverage industry listed on BEI (Indonesia Stock Exchange) Period 2017-2019. This research is using purposive sampling method and obtained a sample of 6 companies. The analysis used to determine the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover, and Short-Term Debt on Net Profit Margin (NPM) is a statistical analysis with using the help of SPSS 22.0 software. The results of this study indicate that the Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover and Short Term Debt variables simultaneously have a significant effect on Net Profit Margin (NPM). Working Capital Turnover, Inventory Turnover and Short-term Debt partially have a negative effect on NPM. Receivables turnover has a positive effect on NPM. whereas, cash turnover does cash turnover does not have an effect on NPM.

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WHY PROFITABILITY NEGATIVELY AFFECT THE CAPITAL STRUCTURE IN FOOD AND BEVERAGE INDUSTRY?

THE Journal : Tourism and Hospitality Essentials Journal ◽

10.17509/thej.v9i1.16987 ◽

2019 ◽

Vol 9 (1) ◽

pp. 31

Author(s):

Oman Sukirman

Keyword(s):

Capital Structure ◽

Negative Impact ◽

Stock Exchange ◽

Good Condition ◽

Beverage Industry ◽

Food And Beverage Industry ◽

Food And Beverage ◽

Retained Earnings ◽

A Company ◽

The Capital Structure

The capital structure became the foundation for a company. Conditions of the capital structure will greatly affect the survival of a company. The financial manager is obliged to maintain the stability and the good condition of the capital structure with capital sourced from the selection of internal and external. The company's profit is the source of internal capital, so that profitability has a relationship with the capital structure. The purpose of this study was to obtain evidence on whether profitability has a negative impact on the capital structure. This study used secondary data from company financial statements of Consumer Goods Industry sector, more specifically Food and Beverage sub-sector obtained from the Indonesian Stock Exchange (BEI). The sample used was 14 companies of the food and beverage industry. The analysis technique used was a simple linear regression. The results showed that there was a negative effect on the profitability of the capital structure, which means that food and beverage companies have formed a theory of Pecking Order in which internal financing has used retained earnings.

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Factors Affecting Profit Growth with Firm Size as a Moderating Variable (Study in Food and Beverage Companies Listed on the Indonesia Stock Exchange)

Volume 5 - 2020, Issue 9 - September - International Journal of Innovative Science and Research Technology ◽

10.38124/ijisrt20aug031 ◽

2020 ◽

Vol 5 (8) ◽

pp. 21-25

Author(s):

Weni Rosali ◽

Iskandar Muda ◽

Keulana Erwin

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Sales Growth ◽

Current Ratio ◽

Factors Affecting ◽

Food And Beverage ◽

Research Population ◽

Inventory Turnover ◽

Profit Growth

This study aimed to determine the effect of the Current Ratio, Debt to Asset Ratio, Inventory Turnover, and Sales Growth on Profit Growth with Firm Size as a moderating variable. This research population is all food & beverage companies listed on the Stock Exchange from 2009 - 2019. The sampling technique uses purposive sampling so that the selected sample is ten companies. The data analysis method in this research uses the panel data method. The results showed that: (1) Current Ratio had a negative and significant effect on Profit Growth, (2) Debt to Asset Ratio had a negative and significant impact on Profit Growth, (3) Inventory Turnover had a positive and not significant effect on Profit Growth, (4) Sales Growth has a positive and insignificant impact on Profit Growth, (5) Firm Size as a moderating variable can strengthen and significant the relationship of Debt to Asset Ratio to Profit Growth, but Firm Size is not able to moderate the effect of Current Ratio, Inventory Turnover, and Sales Growth on Profit Growth on food and beverage companies listed on the Indonesia Stock Exchange in 2009-2019

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

Owner ◽

10.33395/owner.v3i2.137 ◽

2019 ◽

Vol 3 (2) ◽

pp. 66 ◽

Cited By ~ 1

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.

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THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.4869 ◽

2019 ◽

Vol 6 (1) ◽

pp. 19

Author(s):

Mayasari Mayasari ◽

Ayu Yuliandini ◽

Intan Indah Permatasari

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Earning Management ◽

Managerial Ownership ◽

Company Size ◽

Negative Effect ◽

Positive Effect

The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.

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PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2019.v08.i05.p16 ◽

2019 ◽

Vol 8 (5) ◽

pp. 3028

Author(s):

Ni Putu Ira Kartika Dewi ◽

Nyoman Abundanti

Keyword(s):

Firm Size ◽

Consumer Goods ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Significant Positive Effect ◽

Analysis Technique ◽

Negative Effect ◽

Consumer Goods Industry ◽

Positive Effect

The purpose of this study was to determine the effect of leverage and firm size on firm value with profitability as intervening variable on consumer goods industry in the Indonesian Stock Exchange. The population in this study are companies in the consumer goods industry Indonesian Stock Exchange amounted to 46 companies 2014-2017. Sampling technique used was purposive sampling, so that the final sample that is obtained is 21, a company incorporated in consumer goods industry in Indonesian Stock Exchange 2014-2017. Data analysis technique used in this research is path analysis and Sobel test. The result shows that leverage has significant negative effect on profitability and firm size has significant positive effect on profitability. Leverage, firm size, and profitability have significant positive effect on firm value. Profitability mediates the effect of leverage on firm value significantly and profitability also mediates the effect of firm size on firm value significantly.

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PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE BEI

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2018.v07.i11.p16 ◽

2018 ◽

Vol 7 (11) ◽

pp. 6239

Author(s):

I Ketut Alit Sukadana ◽

Nyoman Triaryati

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Analytical Techniques ◽

Linear Regression Method ◽

Company Size ◽

Sales Growth ◽

Food And Beverage ◽

Negative Effect ◽

Corporate Profits ◽

Positive Effect

Profit or corporate profits needed for the life of the company to gain profit. The purpose of this study is to determine the effect of sales growth, leverage, and company size on profitability. This research was conducted at Food and Beverage Company in Indonesia Stock Exchange period 2012-2016. Number of population as many as 16 companies, sample in this research as many as 11 companies with purposive sampling method. Data collection is done through secondary data. Analytical techniques conducted in this study using multiple linear regression method using independent variables of sales growth, leverage, and company size. Based on the results of the analysis found that the variable of sales growth, leverage, and company size simultaneously have a significant effect on profitability. This shows the increasing value of sales growth and size of the company and the declining value of leverage then profitability will increase. Partial sales growth has a significant positive effect on profitability. Partial leverage has a significant negative effect on profitability. The size of the company partially positively insignificant to profitability.

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