ANALISIS KOMPARATIF KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA INDUSTRI BARANG KONSUMSI

The purpose of this research is to know the condition of financial performance of consumer goods industry companies listed in Indonesia Stock Exchange based on profitability ratios (NPM, ROA, ROE) and market ratio (EPS, BV) before and after acquisition and to know comparison of financial performance consumer goods companies listed on the Indonesia Stock Exchange (IDX) based on profitability ratios (NPM, ROA, ROE) and market (EPS, BV) before and after the acquisition The results of this study indicate: (1) Based on the financial performance of consumer goods industry companies listed under Indonesian securities using NPM variables, ROA and ROE both before and after the acquisition can be concluded there is no significant difference. (2) By using Wilcoxon Signed Ranks Test method on financial performance of consumer goods industry companies listed in Indonesian stock securities either from observation period comparing between 3 years before with 1 year to 3 years after acquisition, showed no significant difference between before and after acquisitions with a significance level greater than 0.05.

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Dampak Pandemi Covid-19 terhadap Kinerja Keuangan Perusahaan Sektor Jasa di BEI

JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) ◽

10.31289/jkbm.v7i2.5266 ◽

2021 ◽

Vol 7 (2) ◽

pp. 227-233

Author(s):

Maria J F Esomar ◽

Restia Christianty

Keyword(s):

Financial Performance ◽

Hypothesis Testing ◽

Sampling Method ◽

Stock Exchange ◽

Paired Sample ◽

Empirical Results ◽

Significant Difference ◽

Before And After ◽

The Impact ◽

Profitability Ratios

The Covid-19 pandemic has caused many hotels, restaurants and tourism activities to be temporarily closed. It has an impact on the financial performance towards the companies engaged in this sub-sector. The objective of this study is to analyze the impact of Covid 19 towards the financial performance of companies engaged in the sub-sector of hotel, restaurant and tourism. Financial performance is measured using several ratios, namely liquidity ratios, solvability ratios, profitability ratios and market ratio. The ype of research is descriptive quantitave. The population in this study is 35 all companies in the sub-sector of hotel, restaurant and tourism listed on the Indonesia Stock Exchange in 2019-2020 period. Samples are collected from 30 companies using purposive sampling method. Hypothesis testing is conducted using the Paired Sample t-Test. The empirical results show that, in the liquidity ratio, and market ratio there is no significant difference between the periods of before and after the first recorded Covid-19 case in Indonesia. Meanwhile, in the solvability ratio and profitability ratio, there are significant differences between the two periods.

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ANALISIS DAMPAK COVID-19 TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI

JURNAL LENTERA BISNIS ◽

10.34127/jrlab.v10i1.396 ◽

2021 ◽

Vol 10 (1) ◽

pp. 36

Author(s):

Fajri Ofeser ◽

Susbiyantoro Susbiyantoro

Keyword(s):

Consumer Goods ◽

Firm Value ◽

Test Method ◽

Industry Sector ◽

Company Value ◽

Significant Difference ◽

Food And Beverage ◽

Before And After ◽

Consumer Goods Industry ◽

The Impact

This study examines the impact of Covid-19 on the firm value in the consumer goods industry sector. This study aims to determine whether there is a significant difference in the firm value of the consumer goods sector between before the Covid-19 pandemic and afterwards. The study used the average firm value in the consumer goods industry four months before the pandemic and four months after the discovery of the Covid-19 case in Indonesia. Sampling using purposive sampling with a sample size of 31 companies which are grouped into four sub-sectors. The study will examine the impact of Covid-19 on the consumer goods industry sector as a whole, as well as partially on each subsector. The data were tested by using the paired sample t-test method. The results showed that there was no significant difference in the company value of the consumer goods industry before and after the Covid-19 case. The results of the partial analysis of each subsector show that the cosmetic and house hold sub- sector and the food and beverage sub-sector have significant differences between before and after the pandemic, while the tobacco manufacturer and pharmaceutical sub-sectors have no significant differences in company value between before and after the pandemic.Key words: Impact of Covid-19, Firm Value, Consumer Goods

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PERBEDAAN FINANCIAL PERFORMANCE PASCA SECONDARY OFFERINGS

Wahana ◽

10.35591/whn.v22i1.148 ◽

2019 ◽

Vol 22 (1) ◽

pp. 41-49

Author(s):

Djaja Perdana ◽

Herbowo Herbowo

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Hypothesis Test ◽

Poor Performance ◽

Rank Test ◽

Growth Ratio ◽

Significant Difference ◽

Before And After ◽

Signed Rank Test ◽

Asset Turnover

This study aims to examine the differences in corporate financial performance before and after secondary offerings. The financial performance is proxied by WCR, DER, Solvency, ROA, ROE, Asset Turnover (ATO) and Growth ratio which representing the value of liquidity, financing, activity, performance and growth of the firm. The study involved 67 samples of the companies listed on the Indonesia Stock Exchange conducting secondary offerings during 2008-2013 period and selected through purposive random sampling method and using Financial Statement data from 2005-2016 period. Hypothesis test is performed using Wilcoxon Signed Rank test. The results of this study indicate that there is no significant difference in the ratio of Solvency, ROA and ROE between before and after secondary offerings, but there are significant differences in the ratio of WCR, DER, Asset Turnover and Growth. WCR ratio after secondary offerings increased, while DER ratio after secondary offerings decreased, the condition of both ratios showed better performance. While the indication of poor performance seen in decreasing asset turnover ratio and growth ratio.Keywords : agency theory, financial performance, secondary offerings

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ANALISIS KINERJA KEUANGAN PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI SEBELUM DAN SESUDAH KEBIJAKAN LOAN TO VALUE

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v4i1.243 ◽

2019 ◽

Vol 4 (1) ◽

pp. 79-90

Author(s):

Ghaniy Ridha Prima ◽

Hermanto Siregar ◽

Ferry Syarifuddin

Keyword(s):

Real Estate ◽

Financial Performance ◽

Stock Exchange ◽

Sample Selection ◽

Test Analysis ◽

Asset Return ◽

Return On Equity ◽

Analysis Technique ◽

Significant Difference ◽

Before And After

The purpose of this study is to provide empirical evidence of the effects of the Loan to Value (LTV) policy on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sample selection uses a purposive sampling method of 42 property and real estate companies that meet the criteria. The research period is divided into 2 namely before the Loan to Value policy (2013-2014) and after the Loan to Value policy (2016-2017) with the Paired Sample t Test analysis technique. The test results show if the current ratio, Return on Asset, Return on Equity and Debt to Asset have significant differences between before and after the LTV policy is applied. While the fast ratio, cash ratio, net profit margin and Debt to Equity did not show a significant difference. Keywords: Financial Performance, Loan to Value, Property and Real Estate, Profitability Ratio, Liquidity Ratio, Solvability Ratio.

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Impact of the Covid 19 Pandemic on the Financial Performance of Consumer Goods Industry in 2019-2020 on the Indonesia Stock Exchange

RSF Conference Series: Business, Management and Social Sciences ◽

10.31098/bmss.v1i3.290 ◽

2021 ◽

Vol 1 (3) ◽

pp. 75-80

Author(s):

Sri Isworo Ediningsih ◽

Agung Satmoko

Keyword(s):

Financial Performance ◽

Consumer Goods ◽

Stock Exchange ◽

Current Ratio ◽

Return On Equity ◽

Industry Sector ◽

The People ◽

Food And Beverage ◽

Asset Turnover ◽

Consumer Goods Industry

Covid -19 pandemic that announced by the Indonesian government on March 2, 2020, may have an impact on the company's financial performance, marked by layoffs, decreased productivity, and decreased purchasing power of the people. This study aims to determine the financial performance of companies in the consumer goods industry sector in 2019 - 2020 (food and beverage sub-sector with pharmaceutical sub-sector) listed on the Indonesia Stock Exchange. The financial performance referred to in this study is measured by Current Ratio/CR, Debt Ratio/DR, Total Asset Turnover/TATO, Return On Equity/ROE, and Price Earning/PE. This study found that the financial performance of companies in the consumer goods industry and the financial performance of companies in the food and beverage sub-sector as measured by CR, DR, TATO, and PE increased, but ROE decreased during the pandemic Covid-19. On the other hand, the financial performance of the pharmaceutical sub-sector companies as measured by DR, TATO, ROE, and PE increased, and CR decreased during the Covid-19 pandemic.

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MODERASI PROFITABILITAS PADA PENGARUH AGRESIVITAS PAJAK DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v15i1.6233 ◽

2020 ◽

Vol 15 (1) ◽

pp. 1

Author(s):

Ayunita Ajengtiyas Saputri Mashuri

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Consumer Goods ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Significance Level ◽

Tax Aggressiveness ◽

Consumer Goods Industry ◽

Csr Disclosure ◽

Corporate Social

This study uses quantitative research that aims to see whether tax aggressiveness and leverage have an effect on the disclosure of Corporate Social Responsibility (CSR) with profitability as variable moderation. This study was use a manufacturing company within sub-sector of consumer goods industry listed on the “Indonesia Stock Exchange. Samples were selected by purposive sampling and collected 16 companies of consumer goods industry sub-sectors during 2014-2018 research datas period. Testing the hypothesis in this study using “Multiple Linear Regression Analysis with” a significance level of 5% (0.05). The results of this study indicates that;(1) Tax aggressiveness “has a significant effect on” CSR disclosure, (2) “Leverage does not have a significant effect on CSR disclosure”, (“3) Profitability measured using Return on Assets (ROA”) is able to strengthen Tax Aggressiveness and unable to strengthen leverage to influence CSR disclosure. Tax aggressiveness and leverage and profitability variables as moderating variables can explain the CSR disclosure variable by 52.1%.

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Analisis Reaksi Investor di Bursa Efek Indonesia pada Pelantikan Joko Widodo

Jurnal Pendidikan Ekonomi Undiksha ◽

10.23887/jjpe.v12i1.21514 ◽

2020 ◽

Vol 12 (1) ◽

pp. 50

Author(s):

Komang Lia Karina ◽

I Nyoman Sujana ◽

M. Rudi Irwansyah

Keyword(s):

Trading Volume ◽

Stock Exchange ◽

Abnormal Returns ◽

Secondary Data ◽

Wilcoxon Test ◽

Stock Index ◽

Stock Trading ◽

Significance Level ◽

Significant Difference ◽

Before And After

This study aimed to analyze the reaction of investors on Indonesia Stock Exchange to the inauguration of the 8th President by observing whether there were any significant differences in abnormal returns and stock trading volume activities before and after the event. The observation period used in this study was 10 days, with details of each 5 days before and after the President's inauguration event that occurred on 20 October 2019. This research was quantitative research and used daily transaction data on the market capital as a secondary data source. The samples used were companies that were included in the LQ45 stock index for the period August 2019 - January 2020. A non-parametric test in the form of Wilcoxon test was used to test the hypothesis. The results of this study showed that there were no significant difference in abnormal return and stock trading volume activity in the period before and after the event. This was evidenced by the probability value above the significance level of 5%. Thus, the results of this study were stated that there was no reaction from the investor related to the event of the inauguration of the 8th President in Indonesia.

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Pengungkapan CSR Tentang Kinerja Keuangan dan Lingkungan

JIATAX (Journal of Islamic Accounting and Tax) ◽

10.30587/jiatax.v2i1.1086 ◽

2019 ◽

Vol 2 (1) ◽

pp. 71

Author(s):

Darti Djuharni ◽

Intan Novitasari

Keyword(s):

Financial Performance ◽

Consumer Goods ◽

Environmental Performance ◽

Environmental Variables ◽

Stock Exchange ◽

Financial Data ◽

Manufacturing Companies ◽

Industry Sector ◽

Consumer Goods Industry

This research was conducted to test the effect of CSR on financial performance and add environmental variables as intervening. This type of research is Explonatory research using financial data published on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies in the consumer goods industry sector for three years, namely 2015, 2016, and 2017. From the number listed, they were selected according to the criteria determined to be used as research samples. The number of companies that met the criteria for further analysis was thirteen companies with observations over three years. The results of this study indicate that CSR significantly influences the company's financial performance, and environmental performance as an intervening variable significantly influences the company's financial performance.

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Pengaruh Profitabilitas, Risiko Bisnis, Kepemilikan Manajerial, Dan Pajak Terhadap Struktur Modal

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i1.288 ◽

2020 ◽

Vol 8 (1) ◽

pp. 27-36 ◽

Cited By ~ 1

Author(s):

Melisa Rahmadianti ◽

Yuliandi Yuliandi

Keyword(s):

Capital Structure ◽

Consumer Goods ◽

Stock Exchange ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Business Risk ◽

Significance Level ◽

Industry Sector ◽

Consumer Goods Industry ◽

The Capital Structure

The purpose of this study was to determine the effect of profitability, business risk, managerial ownership, and tax on the capital structure of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Capital structure is proxied by debt to equity ratio. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2014-2017. Sample selection through purposive sampling method. There are 12 companies that meet the criteria as research samples so that the observation data is around 48. This study supports literature studies by processing secondary data obtained from annual reports. The analytical method used is multiple linear regression analysis through the program SPSS version 23. The results of this study indicate that profitability, business risk, managerial ownership, and tax simultaneously affect the capital structure with a significance level of 0,000. Partially profitability, business risk, and tax affect the capital structure with a significance level of 0,000. Managerial ownership partially does not affect the capital structure with a significance level of 0,058. Keywords : Profitability, business risk, managerial ownership, tax, capital structure.

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Pengaruh Kinerja Keuangan, Kebijakan Dividen dan Umur Perusahaan Terhadap Nilai Perusahaan di Moderasi Ukuran Perusahaan

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v10i2.2042 ◽

2020 ◽

Vol 10 (2) ◽

pp. 188-197

Author(s):

Muhammad Hamdani

Keyword(s):

Capital Structure ◽

Financial Performance ◽

Consumer Goods ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Company Size ◽

Industry Sector ◽

Company Value ◽

Consumer Goods Industry

Study was conducted in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The aim is to determine the effect of financial performance, dividend policy, and age of the company on the value of the company which is moderated by the size of the company. The sample of 37 companies. The variables used are liquidity, capital structure, profitability, dividend policy, the age of the company to the value of the company with the size of the company as moderation. Results showed that there were influences on financial performance, dividend policy, company age, company size on firm value and company size able to moderate the influence of capital structure, profitability, dividend policy, company age on company value and company size unable to moderate the effect of liquidity on firm value.

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