Pengaruh Profitabilitas, Kinerja Keuangan, Ukuran Perusahaan dan Solvabilitas terhadap Pertumbuhan Laba

To see and test whether the effect of profitability, financial performance, company size and solvency on profit growth (empirical study of the trade, service and investment sector) listed on the IDX for the period 2017-2019 is the purpose of this study. The data analysis method used is statistical analysis method and quantitative descriptive approach. This research is an explanation level research. A total of 177 companies are the total population obtained from companies listed on the IDX from 2017-2019. Samples were taken using purposive sampling technique. This technique is often used by other researchers because the samples obtained are early for the purpose of the study. Samples can be obtained from 14 companies. Data analysis used several analyzes, namely classical assumption test and multiple linear regression. This study shows that partially the profitability variable that has an effect on profit growth, while the financial performance, company size, and solvency variables do not have a significant effect on service companies listed on the Indonesia Stock Exchange. Simultaneously profitability, financial performance, company size and solvency also have no effect on profit growth in trade, services and investment sector service companies listed on the Indonesia Stock Exchange.

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Pengaruh Kinerja Keuangan terhadap Return saham perusahaan Mining and Mining Services terdaftar di Bursa Efek Indonesia Periode 2012-2016

MBIA ◽

10.33557/mbia.v18i3.683 ◽

2019 ◽

Vol 18 (3) ◽

pp. 101-113

Author(s):

Hilwa Anggraini ◽

Riri Hanifa ◽

Patmawati Patmawati ◽

Irsan Irsan

Keyword(s):

Financial Performance ◽

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Sampling Technique ◽

T Test ◽

F Test ◽

Service Companies ◽

Equity Ratio ◽

Quantitative Descriptive

This study aims to analyze the effect of financial performance on stock returns in mining and mining service companies in the Indonesia Stock Exchange for the period 2012-2016. The research method used is quantitative descriptive. The analysis techniques used in this study are the Classic Assumption Test, Multiple Regression Analysis, t Test and F Test. The sampling technique is purposive sampling. The independent variable used in this study is financial performance. Financial performance intended here is financial performance measured using financial ratios, namely Debt to Equity Ratio (DER), Earning per Share (EPS), Return on Asset (ROA), Net Profit Margin (NPM) and Price Earning Ratio (PER), while the dependent variable is Stock Return. The sample in this study was 20 mining and mining services companies on the Indonesia Stock Exchange in the 2012-2016 study period. Analysis of the data used in this study is multiple linear regression (t test and f test) obtained with SPSS. The results showed that the DER, NPM and PER variables did not affect stock returns and only EPS and ROA variables affected stock return.

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STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING. (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2016-2018).

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v4i02.1219 ◽

2020 ◽

Vol 4 (02) ◽

Author(s):

Anindiya Mustika Gunarwati ◽

Siti Maryam ◽

Sudarwati Sudarwati

Keyword(s):

Capital Structure ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Manufacturing Companies ◽

Descriptive Research ◽

Company Value ◽

Quantitative Descriptive

The purpose of this study was to determine the effect of Capital Structure and Firm Size on Firm Value with Profitability as Intervening Variables. (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange for the 2016-2018 Period). This research uses quantitative descriptive research type. Sample 27 companies using Purposive sampling technique. The analysis method uses path analysis with SPSS software version 21.Based on the test result min this study that the variable capital structure and company size have a positive and significant effect on profitability. Capital structure has no effect on firm value, firm size and profitability affect company value, and profitability is able to mediate the effect of capital structure and firm size on firm value. Keywords: capital structure, company size, profitability and firm value.

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PENGUNGKAPAN MANAJEMEN RISIKO DITINJAU DARI UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN LEVERAGE (Studi pada Perusahaan Manufaktur yang Tercatat di BEI Tahun 2016-2018)

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v4i02.1299 ◽

2020 ◽

Vol 4 (02) ◽

Author(s):

Mohammad Hendro Leksmono

Keyword(s):

Risk Management ◽

Stock Exchange ◽

Sampling Technique ◽

Managerial Ownership ◽

Company Size ◽

Manufacturing Companies ◽

Analysis Technique ◽

Research Population ◽

Quantitative Descriptive ◽

Management Disclosures

Research purposes were determined the effect of company size, management ownership, profitability, and leverage on risk management disclosures in manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. The research type is a quantitative descriptive. The research population is manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. Determination of the sample used purposive sampling technique. The data collection method used the documentation method. The data analysis technique used statistical analysis, namely multiple linear test, F test, and t test. The results how that 1) company size has a positive and significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 2) managerial ownership has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; 3) profitability has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 4) Laverage has a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; and 5) Company size, managerial ownership, profitability, and leverage simultaneously have a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Keywords: company size, managerial ownership, profitability, leverage, risk management disclosure.

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ANALISIS RETURN ON INVESTMENT (ROI) UNTUK MENILAI KINERJA KEUANGAN PADA PT. MITRA INVESTINDO, Tbk.

J-ISCAN: Journal of Islamic Accounting Research ◽

10.52490/j-iscan.v3i1.1143 ◽

2021 ◽

Vol 3 (1) ◽

pp. 35-43

Author(s):

Dedy Hardiansyah ◽

Nurhayati Nurhayati

Keyword(s):

Financial Performance ◽

Return On Investment ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Literature Study ◽

Descriptive Research ◽

Analysis Technique ◽

Research Population ◽

Quantitative Descriptive

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.

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RASIO FUNDAMENTAL TERHADAP PERTUMBUHAN LABA: VARIABEL MODERASI UKURAN PERUSAHAAN (Fundamental ratio on income growth: Variables of company size moderation)

Journal of Information System, Applied, Management, Accounting and Research ◽

10.52362/jisamar.v5i1.382 ◽

2021 ◽

Vol 5 (1) ◽

pp. 261

Author(s):

Andri Gunawan Putra As'ari ◽

Tri Kartika Pertiwi

Keyword(s):

Financial Analysis ◽

Stock Exchange ◽

Research Result ◽

Sampling Technique ◽

Financial Statements ◽

Company Size ◽

Analysis Technique ◽

Solvency Ratio ◽

A Company ◽

Profit Growth

To find out the performance of a company it is necessary to have a financial analysis, where in analyzing the financial statements will get a view of the good and bad financial performance. For this reason, this study aims to analyze the effect of the Liquidity Ratio, Solvency Ratio, Profitability Ratio, and Activity Ratio on profit growth with company size as a moderating variable. The population in this study was all trade retail companies that listed in Indonesia Stock Exchange in the period 2015-2018. The research samples was determined by using purposive sampling technique, so that obtained 21 trade retail companies that quality as the sample. The analysis technique used is moderation regression analysis. Based on the research result showed that Solvability, Profitability and Activity ratios has an effect on profit growth and company size is a moderation variabel. Liquidity Ratio has no effect on profit growth and company size not a moderating variable between Liquidity on profit growth.

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Pengaruh Profitabilitas, Kualitas Laba Dan Keputusan Investasi Terhadap Nilai Perusahaan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.321 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3828-3839

Author(s):

Reza Refki Tanggo ◽

Salma Taqwa

Keyword(s):

Data Analysis ◽

Firm Value ◽

Stock Exchange ◽

Earnings Quality ◽

Investment Decisions ◽

Sampling Technique ◽

Total Sample ◽

Manufacturing Companies ◽

Analysis Method ◽

Positive Effect

The purpose of this study was to analyze: (1) The effect of profitability on firm value. (2) The effect of earnings quality on firm value. (3) The effect of investment decisions on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the sampling technique in this study is using purposive sampling technique with a total sample of 300 samples. The data analysis method used is multiple regression using SPSS 25 software. The results of this study indicate that: (1) profitability has a positive and significant effect on firm value with a significance of 0.000 < 0.05. (2) earnings quality has a positive and insignificant effect on firm value with a significance of 0.757 > 0.05. (3) investment decisions have a positive effect and not on the value of the company with a significance of 0.418 > 0.05

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ANALISIS PENGARUH KEBIJAKAN HUTANG TERHADAP KINERJA KEUANGAN

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v9i1.1548 ◽

2020 ◽

Vol 9 (1) ◽

pp. 35

Author(s):

Ari Triadi Wijaya ◽

Muhammad Ali Fikri

Keyword(s):

Data Analysis ◽

Financial Performance ◽

Stock Exchange ◽

Sampling Technique ◽

Free Variable ◽

Short Term ◽

Return On Equity ◽

Total Debt ◽

Research Population

This study aims to determine the effect of debt policy on financial performance of coal companies listed on the Indonesia Stock Exchange. Policy debt is proxied by short term debt (STD), long term debt (LTD), and total debt (TD), while financial performance is proxied by return on equity (ROE). This research carried out for 3 (three) years, namely 2015-2017. This research is a causal research with a quantitative approach, whereas based on the level of exploration of this study, including associative research. Population research is a coal company listed on the Indonesia Stock Exchange for the period 2015-2017. Samples obtained were based on purposive sampling technique, and obtained 21 company. Data analysis technique used panel data regression. Regression with using the free variable short term debt (STD), long term debt (LTD), and total debt (TD). Based on the results of data analysis, STD has no significant effect on ROE. Variable LTD has a significant effect on ROE. The TD variable has no significant effect with ROE. so the STD and LTD variables are able to influence the ROE variable explained by other factors outside this research model.

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ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA INDUSTRI TELEKOMUNIKASI DI BURSA EFEK INDONESIA

JUMANJI (JURNAL MANAJEMEN JAMBI) ◽

10.35141/jmj.v2i1.460 ◽

2019 ◽

Vol 2 (1) ◽

pp. 1-15

Author(s):

Adria Wuri Lestari

Keyword(s):

Financial Performance ◽

Stock Prices ◽

Stock Price ◽

Stock Exchange ◽

Sampling Technique ◽

Insurance Companies ◽

Analysis Method ◽

Independent Variables ◽

Telecommunication Companies ◽

Sample Amount

This study is performed to examine the financial performance of the largest telecommunication companies in Indonesia that are listed in BEI. The population in this study were 11 companies Insurance sectors listed on the Stock Exchange for 5 years (2012-2015). Sampling technique used here is purposive sampling. The data is obtained based on Indonesian Capital Market Directory (ICMD 2012 and 2015) publication. It is gained sample amount of 7 companies from 11 Insurance companies those are listed in BEI. The comparison analysis method is used to assess financial performance and stock prices, and statistical methods, the method regression to analyze the influence of the ratio of the financial data derived from Indonesian Stock Exchange (BEI) from 2012 until 2016, the price of the shares. The results of hypothesis testing in this study indicate that (1) partially only variables of Return On Invesdtment that have singnificance effects on Stock Price. But simultaneously all independent variables has significance effect on Stock Price of the Telecommunication sectors are listed in BEI, On this research, (2) ROI shows the most influencing variable toward Stock Price that pointed by the amount of coefficients determinan value is 36.12%. (3) The statistical of F-test shows that all independent variables simultaneously influence DPR at the adjusted determinant coefficient (R) suqure value is 58,2% its shows that research independent variables able to explain to Stock Price while the remaining of 72,6 % explained by independent variables that were un-research.

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The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

Academia Open ◽

10.21070/acopen.4.2021.1984 ◽

2021 ◽

Vol 4 ◽

Author(s):

Nurul Ajizah ◽

Sarwenda Biduri

Keyword(s):

Data Analysis ◽

Stock Returns ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Company Size ◽

Sales Growth ◽

Manufacturing Companies ◽

Analysis Method ◽

Food And Beverage

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

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Pengaruh Struktur Modal, Investment Opportunity Set, Ukuran Perusahaan, Return On Asset dan Likuiditas terhadap Kualitas Laba pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia

Owner ◽

10.33395/owner.v5i2.407 ◽

2021 ◽

Vol 5 (2) ◽

pp. 595-606

Author(s):

Bayu Wulandari ◽

Angela Juliananda Situmorang ◽

Donna Valentina Sinaga ◽

Editha Laia

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Sampling Technique ◽

Coefficient Of Determination ◽

Company Size ◽

Investment Opportunity ◽

Service Companies ◽

Investment Opportunity Set ◽

Earning Quality ◽

The Capital Structure

Abstract The purpose of this study was to see and test the effect of Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity on Earning Quality at Service Companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. This research uses the quantitative descriptive approach. The population obtained was 79 companies listed on the IDX (Indonesia Stock Exchange) from 2017-2019. Samples were taken by using purposive sampling technique. This technique is also often used by other researchers because the obtained samples are closer to the research objectives. The obtained samples were 16 companies. The data analysis used various kind of analysys, namely ; the multiple linear analysis, the coefficient of determination test, the classical assumption test, the F test and the t test. This result of this study shows that, partially, the Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity did not significantly affect the Earning Quality listed on the IDX (Indonesia Stock Exchange) in 2017-2019. Neither, simultaneously, the Capital Structure, Investment Opportunity Set (IOS), Company Size, Return on Asset (ROA) and Liquidity is significant on the Earning Quality at Service Companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. Keywords : Capital Structure, Investment Opportunity Set, Company Size, Return on Asset and Liquidity (Current Ratio).

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