Pengaruh Manajemen Modal Kerja Terhadap Kinerja Keuangan Perusahaan Manufaktur di Indeks Saham Syariah

This study aims to determine the effect of Working Capital Management as measured by the variables APP, ITO, ACP and CCC on the Financial Performance of Manufacturing Companies as measured by the variable ROA, ROE and EPS listed on the Sharia Stock Index for the 2015-2019 period. The population in this study uses a purposive sampling method with secondary data obtained from the annual financial statements of manufacturing companies registered at ISSI for the 2015-2019 period. This research uses descriptive analysis and path analysis using the WarpPLS 7.0 analysis tool. From this study, the results obtained that APP has a significant positive effect on ROA, ROE, and EPS. ITO has no significant effect on ROA. ITO has a significant positive effect on ROE and EPS. ACP has a significant positive effect on ROA, ROE, and EPS. CCC has no significant effect on ROA, ROE, and EPS. After a comparison between APP and ACP, it is known that in reality there are still operational activities of the company that are not in accordance with the applicable sharia provisions.

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Pengaruh risiko usaha terhadap profitabilitas pada bank umum swasta nasional devisa

Journal of Business and Banking ◽

10.14414/jbb.v9i2.1763 ◽

2020 ◽

Vol 9 (2) ◽

pp. 261

Author(s):

Syania Dita Cahyani ◽

Herizon Herizon

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Significant Positive Effect ◽

Significant Negative Effect ◽

Negative Effect ◽

Positive Effect

The purposes of this study are analyzes the simultaneously and partially effect of LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR to ROA in Bank Umum Swasta Nasional Devisa. The sample of this study consisted of four banks: Bank CIMB Niaga, Bank Permata, Bank Pan Indonesia, and Maybank. This study used secondary data taken from the financial statements of Bank Umum Swasta Nasional Devisa. The bank period from the first quarter of 2013 to the second quarter of 2018. The technique of analyzing data is descriptive analysis and used linear regression analysis, F table, t table. The result of this study indicate that analyzing LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR simultaneously have a significant effect on ROA in Bank Umum Swasta Nasional Devisa. Partial LDR, IPR and APB have unsignificant negative effect on ROA in Bank Umum Swasta Nasional Devisa. NPL and IRR partially have unsignificant positive effect on ROA in Bank Umum Swasta Nasional Devisa. PDN and BOPO partially have significant negative effect on ROA in Bank Umum Swasta Nasional Devisa. FBIR partially has significant positive effect on ROA in Bank Umum Swasta Nasional Devisa.

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Pengaruh Komisaris Independen dan Indeks Islamic Social Reporting Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v5i01.378 ◽

2019 ◽

Vol 5 (01) ◽

pp. 9

Author(s):

Robbi Hasana Ibrahim ◽

Ahmad Mifdlol Muthohar

Keyword(s):

Firm Value ◽

Sampling Method ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Stock Index ◽

Social Reporting ◽

Significant Positive Effect ◽

Intervening Variables ◽

Positive Effect

The purpose of this study was to determine the effect of independent board of commissioners and Islamic Social Reporting index on firm value with profitability (ROE) as an intervening variable. This research is quantitative in nature which uses secondary data with a purposive sampling method, obtained by 30 companies listing in the Indonesian Syariah Stock Index in 2015-2017. This study uses multiple linear regression analysis and path analysis to test the effect of intervening variables. The results of data processing show that the independent board of commissioners, Islamic Social Reporting index and profitability simultaneously have a significant positive effect on firm value (Tobin-Q). While partially shows that the independent board of commissioners does not affect the value of the company either directly or indirectly. The disclosure of the Islamic Social Reporting Index has a significantly positive effect on firm value indirectly through profitability. Profitability (ROE) significantly influences the value of the company listing in the Indonesian Islamic Stock Index.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.38 ◽

2020 ◽

Vol 28 (1) ◽

pp. 51-70

Author(s):

Kristianus Ronaldo Jemani ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Financial Report ◽

Purposive Sampling ◽

Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect onfirm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.377 ◽

2020 ◽

Vol 28 (1) ◽

pp. 51-70

Author(s):

Kristianus Ronaldo Jemani ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Financial Report ◽

Purposive Sampling ◽

Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect on firm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

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The Effect of Capital Structure, Profitability Ratio, and Liquidity Ratio on Share Prices (Studies on Manufacturing Companies in Southeast Asia)

Quantitative Economics and Management Studies ◽

10.35877/454ri.qems211 ◽

2020 ◽

Vol 1 (5) ◽

pp. 326-334

Author(s):

Firman Ardiansyah ◽

Agus Sukoco ◽

Ani Wulandari

Keyword(s):

Southeast Asia ◽

Capital Structure ◽

Stock Prices ◽

Sampling Method ◽

Secondary Data ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Share Prices ◽

Library Research ◽

Positive Effect

This study aims to analyze the effect of the influence of capital structure, profitability ratio and liquidity ratio on share prices (studies on manufacturing companies in southeast asia) 2017-2019. The sample used was 15 manufacturing companies with purposive sampling method. This research used quantitatif approach. The data collection techniques used are documentation in the form of secondary data and library research. The analysis of this research uses multiple linear regression. The results of this study are the capital structure, liquidity ratio and rentability ratio have a significant positive effect on stock prices simultaneously and partially.

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The Effect of Capital Structure, Profitability Ratio and Liquidity Ratio on Share Prices

Jurnal Ekonomi ◽

10.29138/je.v20i3.112 ◽

2021 ◽

Vol 20 (3) ◽

pp. 137-145

Author(s):

Firman Ardiansyah ◽

Agus Sukoco ◽

Ani Wulandari

Keyword(s):

Linear Regression ◽

Capital Structure ◽

Stock Prices ◽

Sampling Method ◽

Secondary Data ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Share Prices ◽

Library Research ◽

Positive Effect

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Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

Jurnal MAPS (Manajemen dan Perbankan Syariah) ◽

10.32483/maps.v3i2.37 ◽

2020 ◽

Vol 3 (2) ◽

pp. 93-108

Author(s):

Annisa Siti Fathonah ◽

Dadang Hermawan

Keyword(s):

Secondary Data ◽

Financial Statements ◽

Significant Positive Effect ◽

Return On Assets ◽

Internal Factors ◽

Macroeconomic Factors ◽

Operating Income ◽

Significant Negative Effect ◽

Negative Effect ◽

Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

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Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi ◽

10.33319/jeko.v8i1.30 ◽

2019 ◽

Vol 8 (1) ◽

pp. 17-24

Author(s):

Siti Suharni ◽

Arini Wildaniyati ◽

Dea Andreana

Keyword(s):

Cash Flow ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Capital Intensity ◽

Financial Statements ◽

Descriptive Statistics ◽

Company Size ◽

Manufacturing Companies ◽

Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

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Pengaruh Partisipasi Dalam Penyusunan Anggaran, Akuntabilitas Publik Dan Job Relevant Information Terhadap Kinerja Manajerial Pada OPD Provinsi Sumatera Barat

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i4.174 ◽

2019 ◽

Vol 1 (4) ◽

pp. 1756-1772

Author(s):

Rani Sri Wahyuni ◽

Erinos NR

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Secondary Data ◽

Relevant Information ◽

Significant Positive Effect ◽

Public Accountability ◽

Regional Organizations ◽

Managerial Performance ◽

West Sumatra ◽

Positive Effect

This studyaimed to examine the effect of budgeting participation, public accountability and job relevant information to managerial performance. This research is classified as causative research. The population in this study are 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary and secondary data. Data collection techniques using a questionnaire consisting of 3 respondents in each OPD so that the questionnaire distributed was 117 questionnaires. The analytical method used is Multiple Regression Analysis using the SPSS version 20.00 program. The result of the study showed participation has a significant positive effect on managerial performance. However public accountability and job relevant information have no effect on managerial performance.

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ANALISIS PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN

JURNAL AKUNTANSI UNIVERSITAS JEMBER ◽

10.19184/jauj.v17i2.12517 ◽

2020 ◽

Vol 17 (2) ◽

pp. 110

Author(s):

Muhammad Farizal Gigih Putra Pratama ◽

Indah Purnamawati ◽

Yosefa Sayekti

Keyword(s):

Environmental Performance ◽

Firm Value ◽

Quantitative Research ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Sustainability Reporting ◽

Financial Statements ◽

Manufacturing Companies ◽

Significance Level

This study aims to test and analyze environmental performance and sustainability reporting disclosures in manufacturing companies listed on the Indonesia Stock Exchange. This study also aims to determine the effect of environmental performance and sustainability reporting disclosure on firm value. This research uses quantitative research using purposive sampling method. The analytical method used is multiple linear regression with a significance level of 5%. This research was conducted by selecting research data in accordance with the criteria of a sample of 17 manufacturing companies. The data used are secondary data, namely data obtained indirectly from original sources but through internet intermediary media in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange and references in the form of supporting books that relate to research. Keywords: Environmental Performance, Firm Value, Sustainability Reporting, Firm Value

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