scholarly journals 1 PENGARUH LIKUIDITAS, AKTIVITAS DAN EFISIENSI PENGGUNAAN MODAL KERJA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

2020 ◽  
Vol 24 (2) ◽  
pp. 1-12
Author(s):  
Alysia Pramesti ◽  
Hadi Suharno ◽  
Umi Kulsum
Keyword(s):  
Financial Performance ◽  
Hypothesis Testing ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Working Capital ◽  
F Test ◽  
Significance Level ◽  
Dependent Variables ◽  
Independent Variable ◽  
A Company

This study aims to determine how much influence liquidity, activity, and efficiency of the use of working capital on financial performance. This study includes several independent and dependent variables including: the independent variable is financial performance, while the dependent variable is liquidity, activity, and efficiency of the use of working capital. The population used in this study is a company engaged in the automotive sub sector listed on the Indonesia Stock Exchange during the 2014-2018 period, using a sampling technique in the form of saturated sampling. the number of samples of automotive sub-sector companies that fulfill criteria is 8 companies. Based on partial testing between liquidity (CR) and financial performance (ROA) shows that 𝑡𝑐𝑜𝑢𝑛𝑡(0.250) >𝑡𝑡𝑎𝑏𝑙𝑒 (1.684). Because the significant value is 0.804> 0.05 which means it is not significant, then 𝐻0is rejected 𝐻𝑎is accepted. Activity shows that 𝑡𝑐𝑜𝑢𝑛𝑡(-5.002) >𝑡𝑡𝑎𝑏𝑙𝑒(1.684). Because a significant value of 0.00 <0.05 which means significant, then 𝐻0is accepted𝐻𝑎is rejected. Efficient use of working capital (NWC) shows that 𝑡𝑐𝑜𝑢𝑛𝑡 (-0,385) >𝑡𝑡𝑎𝑏𝑙𝑒(1,684). Because the significant value is 0.703> 0.05 which means it is not significant, then𝐻0is is rejected 𝐻𝑎 accepted. For the results of simultaneous hypothesis testing, namely the F test, the value of 𝐹𝑐𝑜𝑢𝑛𝑡 (10,531)>>𝐹𝑡𝑎𝑏𝑙𝑒(2.87) with a significance level of 0.00 <0.05, it can be concluded that liquidity, activity and efficiency of working capital use on financial performance is influential simultaneously on financial performance.

scholarly journals Effect of Corporate Governance on Financial Performance of Deposit Money Banks in Nigeria

2020 ◽  
pp. 1-11 ◽  
Author(s):  
Sani, Abdulrahman Bala ◽  
Aliyu, A. Almustapha ◽  
Bakare, Taophic Olarewaju
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Institutions ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
P Value ◽  
Individual Element ◽  
Ceo Duality ◽  
Significance Level

Effective supervision of financial institutions is premised on existence of sound corporate governance. Corporate governance refers to the extent to which companies are run in an open and honest manner. Despite the relative stability experienced by financial institutions post-consolidated era, the health of financial institutions in Nigeria today appears to have worsen due to the weak corporate governance. It is as a result of this, the study examine the effect of corporate governance on financial performance of deposit money banks in Nigeria. This study obtained secondary data from the annual report of deposit money banks quoted on the Nigeria Stock Exchange (NSE) spanning from 2011 to 2018 with the use of purposive sampling technique. Panel regression technique was adopted to analyse data collected. The result showed that corporate governance has significant effects on financial performance of deposit money banks in Nigeria as indicated by the p-value of Wald x2 of (0.0000) with coefficient (10.92) at 5% significance level. When individual element of corporate governance is considered, CEO duality has no significance effect on ROA with coefficient 2.1903 and p-value 0.943 while management equity holding has significant effect on ROA as indicated by p-value of 0.0000 and coefficient 10.958 at 5% significant level. The study then concluded that corporate governance has significant effect on financial performance of selected banks in Nigeria. Therefore the study recommends that CEO duality should be discourage in the deposit money banks in Nigeria and mandates a three years cooling off period where this is the case. This will assist to minimize potential conflicts of interests.

scholarly journals Intellectual Capital, Leverage dan Profitabilitas Perusahaan Sub-Sektor Asuransi di Bursa Efek Indonesia

2020 ◽  
Vol 30 (12) ◽  
pp. 3110
Author(s):  
Putu Winda Agastya Paramita ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

The company's financial performance can be used as a tool to measure the overall level of health of a company. One indicator that is often used to measure a company's financial performance is profitability. Profitability is the level of a company's ability to generate profits and measure operational efficiency and the efficiency of the use of its assets. There are several factors that are thought to affect profitability including intellectual capital and leverage. This study aims to determine the effect of intellectual capital and leverage on company profitability. This research was conducted on 11 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is non probability sampling with the purpose sampling method. The analysis technique used in this study is multiple linear regression. The final results show that intellectual capital has a positive effect on profitability and leverage has a negative effect on company profitability. Keywords: Intellectual Capital; Leverage; Profitability.

scholarly journals Pengaruh Dari Intensitas Modal dan Tangibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Asuransi dan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2015)

InFestasi ◽  
2018 ◽  
Vol 14 (1) ◽  
pp. 80
Author(s):  
M Aldy ◽  
Sany Dwita ◽  
Mayar Afriyenti
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Negative Influence ◽  
Financial Statement ◽  
Firm Financial Performance ◽  
Equity Ratio ◽  
Independent Variable

This study aims to examine the influence of capital intensity and tangibility for firm financial performance. Financial performance is the dependent variable in this study that measured by ROA (Return on Asset).Independent variable in this study are capital intensity andtangibility, using the proxies of CIR (Capital Intensity Ratio)and DER (Debt to Equity Ratio). This study uses secondary data from financial statement of banking and insurances companies listed on Indonesian Stock exchange (IDX) for the period of 2011 to 2015. The purposive sampling technique was used to choose the study’s sample, resulting with 30 banking and 10 insurances companies. The data were analyzed using multipleregression to test the hypotheses formulated in this study. The results of this study show that partially,capital intensity and tangibility variablehave significant negative influence on capital structure. Whereas simultaneously, both have significant influence on financial performance. The resulted adjusted-R square, 56.6 percent, indicatesthat5.6percentof the changes in the value of the dependent variable can be explained by the changesin the values of the independent variables, namely, capital intensity and tangibilitywhile the remaining 43.4 percentchanges are explained by other variable outside the model.

scholarly journals Pengaruh Modal Kerja Terhadap Penjualan dan Laba Bersih Pada Perusahaan Sub Sektor Food and Beverages Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

2020 ◽  
Vol 8 (1) ◽  
pp. 7-13
Author(s):  
Atin Ari Mawar Astuti ◽  
Andria Referli ◽  
Milka Susana ◽  
Milka Susana
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Research Result ◽  
Secondary Data ◽  
Sampling Technique ◽  
Net Income ◽  
Working Capital ◽  
Food And Beverages ◽  
A Company ◽  
Positive Effect

In the activities of a company, the main problem is working capital. Working capital is the capital used to run a company’s operations. Because without sufficient working capital, the company will experience a financial crisis and the most worrying is bankruptcy. This research aims to knowing the effect of working capital on sales and net income in the Food and Beverages sub-sector companies listed on Indonesia Stock Exchange 2013-2017. The type of data used is secondary data, that is about financial statements. Sampling technique used purposive sampling as much 12 company’s. All data analyzed with classic assumption test, simple linear regression analysis, t test, determination coefficient. Research result indicate with significant level 0.05 that working capital has a positive effect on sales and net income.   Keyword : Working Capital, Sales, Net Income

scholarly journals Impact of Working Capital Management on Financial Performance of Firms: Evidence from Pakistani Firms

2019 ◽  
Vol 5 (2) ◽  
pp. 24
Author(s):  
Sarfaraz Bhutto ◽  
Zulfiqar Ali Rajper ◽  
Riaz Ahmed Mangi ◽  
Ikhtiar Ali Ghumro
Keyword(s):  
Financial Performance ◽  
Multiple Regression ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Manufacturing Firms ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Independent Variable

This study aims to investigate the impact of working capital management on the financial performance of firms. We have taken non-financial sector which is listed in Pakistan stock exchange (PSX) over the period of 2010 to 2015. We have sampled 50 firms listed is PSX. The secondary data is being collected from the publication of State bank of Pakistan (SBP) “Financial Statement analyses of Non-financial sector listed in Pakistan stock exchange 2010-2015”. Furthermore, we have used purposive sampling method to choose the selective firms in manufacturing industry of Pakistan. Moreover, Pearson correlation and multiple regression are used as data analyses techniques. The study variables consist working capital management as independent variable and financial performance as dependent variable. We have used proxies to compute independent variable like Average payment period (APP), inventory turnover (ITO), cash conversion cycle (CCC) and average collection period (ACP). Moreover, financial performance (dependent variable) measured as earnings per share (EPS), return on equity (ROE) and return on assets (ROA). It is observed in the results that there is significant and negative impact of APP and ITO on ROA but two independent variables CCC and ACP have significant and positive impact on ROA. Moreover, it is found that CCC, APP and ITO have significant and negative impact on ROE and EPS respectively. Lastly, it is observed that ACP has a significant and positive impact on ROE and EPS. The results of multiple regression investigated that the financial performance of Pakistani manufacturing firms is consistent with WCM. This study supports in managing the working capital requirements to boost firm performance in general. Moreover, specifically in the context of Pakistani manufacturing firms the study implications are significant in expansion and betterment of financial performance of firms

scholarly journals EFFECTS OF FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUES: CASE OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE

2019 ◽  
Vol 8 (2) ◽  
pp. 75
Author(s):  
Larey Wahongan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Independent Variables ◽  
Dependent Variables ◽  
Independent Variable ◽  
Corporate Social

This study aims to analyze the effect of financial performance and corporate social responsibility (CSR) on the value of the company at banks listed on the Indonesia Stock Exchange for the period 2013-2017. The data used are secondary data, namely financial statements published on the Indonesia Stock Exchange's website during the period 2013-2017 which contain information about the ratio of banking financial performance (NPL, LDR, ROA, and CAR), Corporate Social Responsibility (CSR), and Value Companies with Tobin's Q method. This study consists of dependent variables and independent variables. The dependent variable is the value of the company, while the independent variable is financial performance and Corporate Social Responsibility (CSR).

FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN FOOD & BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 9 (1) ◽  
pp. 18-31
Author(s):  
Nadi hernadi Moorcy
Keyword(s):  
Financial Performance ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Return On Assets ◽  
Asset Return ◽  
Return On Equity ◽  
Purposive Sampling ◽  
A Company

Abstrak   Harga saham dapat mencerminkan nilai dari suatu perusahaan. Perusahaan yang kinerja keuangannyabaik, sahamnya akan banyak diminati oleh investor. Salah satu yang diperhatikan dalam pencapaian kinerja suatu perusahaan adalah laba. Rasio yang digunakan sebagai pengukur kinerja keuangan perusahaan antara lainReturn On Assets (ROA), Return On Equity(ROE) dan Earning Per Share (EPS).Penelitian ini bertujuan untuk mengetahui dan membuktikan secara empiris pengaruh Return On Asset, Return On Equity dan Earning Per Shareterhadap harga saham pada perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia periode 2010-2015. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 10 perusahaan. Data dianalisis dengan menggunakan analisis linear berganda. Hasil penelitian secara parsialmenunjukan bahwa ROA tidak berpengaruh terhadap harga saham, ROE tidak berpengaruh terhadap harga saham, sedangkan EPS berpengaruh terhadap harga saham. Secara simultan ROA, ROE dan EPS berpengaruh terhadap harga saham. Abstract   Stock prices may reflect the value of a company. Companies whose financial performance is good, its shares will be much in demand by investors. One that is considered in the achievement of a company's performance is profit. Ratios used as a measure of corporate financial performance include Return On Assets (ROA), Return On Equity (ROE) and Earning Per Share (EPS). This study aims to determine and prove empirically the influence of Return On Assets, Return On Equity and Earning Per Share to stock prices at Food & Beverages companies listed on the Indonesia Stock Exchange 2010-2015 period. The sampling technique used purposive sampling with the number of samples of 10 companies. Data were analyzed by using multiple linear analysis. The results of partially show that ROA does not affect the stock price, ROE do not affect the stock price, while the EPS effect on stock prices. Simultaneously ROA, ROE and EPS effect on stock prices.

scholarly journals The Effect of Corporate Governance and Financial Performance on Dividend Policy

2020 ◽  
Vol 4 (3) ◽  
pp. 436-448
Author(s):  
Rochmah Yuniati ◽  
Anita Wijayanti ◽  
Riana Rachmawati Dewi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Dividend Policies ◽  
Independent Variable

This study aims to examine and analyze the effect of corporate governance and financial performance on dividend policies. The dependent variable is dividend policy and the independent variable is the size of the board of commissioners, independent board of commissioners, managerial ownership, liquidity and profitability. The population of this research is 14 Manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 – 2018. With a total sample size of 56 and this sampling technique uses a purposive sampling method. Testing the hypothesis of this study using multiple linear regression test. The results of this study indicate that the size of the board of commissioners, the board of independent commissioners and profitability affect the dividend policy, managerial ownership and liquidity do not affect the dividend policy

scholarly journals Pengaruh Struktur Modal Terhadap Kinerja Keuangan Pada PT. Astra Agro Lestari Tbk

2020 ◽  
Vol 9 (2) ◽  
pp. 78-85
Author(s):  
Nindyawati
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sampling Technique ◽  
T Test ◽  
Testing Technique ◽  
F Test ◽  
Financial Reports

This study aims to examine and analyze the structure consisting of capital, debt and investment on financial performance at PT. Astra agro lestari tbk. Data collection is carried out through financial reports that are available on the Indonesian stock exchange (BEI) for 5 years. Analysis of calculations in research using the help of SPSS 23 program. The sampling technique used is the population method and sampling. The data testing technique uses multiple linear regression, t test or partial, F test or simultaneous. The results of the analysis show that capital has a significant effect on financial performance, debt has a significant effect on financial performance, while investment has no significant effect on financial performance.

scholarly journals PENDIDIKAN KARAKTER BAGI ANAK USIA SEKOLAH DASAR MELALUI SEMIOTIK GERAK TARI BESKALAN

2014 ◽  
Vol 1 (1) ◽  
Author(s):  
Cicilia Ika Rahayu Nita ◽  
Sri Rahayu
Keyword(s):  
Hypothesis Testing ◽  
T Test ◽  
School Age Children ◽  
School Age ◽  
F Test ◽  
Significance Level ◽  
Independent Variable ◽  
The City

<p>The purpose of this research detailed as follows: describe the optimization of the formation of character values in school age children through dance Beskalan semiotic in Malang derby dance studio, dance semiotic determine the influence that proxy Beskalan into Dimension Icon, Index and Dimensions symbol of the establishment character values in school age children Dancing in Malang, knowing the dimensions of the most influential on the formation of character values in school age children in the dance studio in the city of Malang. Test the hypothesis that the function t test is used to determine the effect of partially between the independent variable (x) with variable (y). To determine the effect of simultaneously between the dependent variable with the independent variable F. Both trials used the t test and F test used 5% significance level. Researchers used a serial computer with SPSS 18 for windows to perform hypothesis testing. Keywords: character, semiotik, dance, beskalan, value.</p><p>Tujuan dari penelitian ini dirinci sebagai berikut: menggambarkan optimalisasi pembentukan nilai-nilai karakter pada anak-anak usia sekolah melalui semiotik tari Beskalan di studio tari derby Malang, menari semiotik menentukan pengaruh bahwa proxy Beskalan ke Dimensi Icon, Index dan Dimensi simbol nilai karakter berdirinya pada anak-anak usia sekolah Dancing di Malang, mengetahui dimensi yang paling berpengaruh pada pembentukan nilai-nilai karakter pada anak-anak usia sekolah di studio tari di kota Malang. Ujilah hipotesis bahwa uji fungsi t digunakan untuk mengetahui pengaruh secara parsial antara variabel independen (x) dengan variabel (y). Untuk mengetahui pengaruh secara simultan antara variabel dependen dengan variabel independen F. Kedua uji coba menggunakan uji t dan uji F digunakan tingkat signifikansi 5%. Peneliti menggunakan komputer serial dengan SPSS 18 for windows untuk melakukan pengujian hipotesis.</p>

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