scholarly journals ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI DI BURSA EFEK INDONESIA

2018 ◽  
Vol 4 (3) ◽  
pp. 323-329
Author(s):  
Setiawati Setiawati
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Ratio Analysis ◽  
Manufacturing Companies ◽  
Pharmaceutical Sector ◽  
Activity Ratios ◽  
Profitability Ratios

This study aims to analyze and assess the financial performance of the pharmaceutical sector manufacturing companies on the Indonesia Stock Exchange in the 2015-2017 period based on liquidity ratios, activity ratios, profitability ratios, and solvency ratios. This type of research uses quantitative research. This study uses secondary data in the form of company financial statements and the determination of samples using purposive sampling technique. The analysis method used in this research is financial ratio analysis. The results of the study based on the overall financial ratios both based on liquidity ratios, activity ratios, profitability ratios and solvency ratios indicate that the Sido Muncul Herbal Medicine and Pharmacy Industry has the best financial performance compared to other pharmaceutical sector manufacturing companies. Keywords: Financial Performance Analysis, Ratio Analysis

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

2021 ◽  
Vol 26 (2) ◽  
pp. 22-33
Author(s):  
Wulan Damayanti ◽  
Ari Nurul Fatimah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Fixed Asset ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 34
Author(s):  
Tri Setyaningsih ◽  
Titiek Puji Astuti ◽  
Yunus Harjito
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

scholarly journals PENGARUH STRATEGI DIVERSIFIKASI DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN

2021 ◽  
Vol 20 (1) ◽  
pp. 116-127
Author(s):  
Violetta Bella D. Glasius ◽  
Marini Purwanto
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Diversification Strategy ◽  
Diversification Strategies

The emergence of the Asean Economic Community (AEC) has an impact on the wider openness of trade between countries so that competition between companies increases. Companies are looking for ways to improve its financial performance so that it can compete among the other competitors. Diversification strategies and managerial ownership can be applied by companies in improving the company's financial performance. Diversification strategy is a strategy that can be used to develop a business, expand market share, and increase competitiveness. Managerial ownership can be used to motivate managerial performance in improving financial performance. This study aims to analyze the effect of diversification strategies and managerial ownership on financial performance. The object this research is using manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2016-2019. This research is a quantitative research with hypothesis testing. The sample used this study were 103 manufacturing companies selected using purposive sampling technique and using multiple linear regression analysis techniques. The results of this study prove that diversification strategy and managerial ownership has no effect on financial performance. The contribution of this research is as additional information regarding the effect of diversification strategies and managerial ownership on financial performance. Limitations of this study is the researchers only collected samples from the official website of the IDX and only use the research object manufacturing company. It is expected that further research can collect data not only on the IDX website but from the company's website and further research is expected to develop a research object.

scholarly journals PENGARUH VARIABILITAS PERSEDIAAN, UKURAN PERUSAHAAN DAN INTENSITAS PERSEDIAAN TERHADAP PEMILIHAN METODE PENILAIAN PERSEDIAAN (Studi Empiris Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2014-2017)

2020 ◽  
Vol 8 (1) ◽  
pp. 38-46
Author(s):  
Erwin Febriansyah ◽  
Ade Tiara Yulinda ◽  
Lina Rosalinda
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Assessment Method ◽  
Company Size ◽  
Manufacturing Companies ◽  
Valuation Methods ◽  
Selection Of ◽  
Inventory Assessment

Erwin Febriansyah, Ade Tiara Yulinda, Lina Rosalinda; This study purposes to determine the effect of inventory variability and intensity, company size, on the selection of inventory assessment method. This research examined four independent variables namely inventory variability and intensity, companies size, its dependent variable was the FIFO method and the average method. Type of this research was quantitative research by using secondary data. Research population was all manufacturing companies listed on the Indonesia Stock Exchange of the 2014-2017. The sampling technique used purposive sample, with criteria and selected 41 unit analysis companies to be samples and multiplied by the number observation period are obtained 164 samples (41 companies x 4year). The method for data analysis used logistic regression by using SPSS 18.0. There were four research hypotheses; to examine the effect of inventory variability and intensity, companies size on the selection of inventory assessment methods. The result of study showed that inventory variability, companies size, do not affect on the selection of inventory valuation method. Meanwhile, intensity inventory affects the selection of inventory valuation methods and inventory variability and intensity, companies size together influence the selection of inventory valuation methods. Keywords: Inventory Variability, Company Size, Inventory Intensity, FIFO, Average

scholarly journals ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Melisa Patricia Novelina Pasiakan ◽  
Stanly W. Alexander ◽  
Sonny Pangerapan
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Activity Ratios ◽  
A Company

Company's financial performance can be known from the aspect of financial ratios, such as Liquidity, Solvency, Profitability, and Activity ratios. The development of a company, can be seen and can be compared through the company's financial performance. This is certainly useful for investors, creditors, and owners to make profitable investment decisions. This study aims to assess the financial performance of PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT HolcimIndonesia by using financial ratio analysis. This study uses secondary data from Indonesia Stock Exchange. The result of research shows there are differences of financial performance between PT. Semen Indonesia Tbk, PT. Indocement Tunggal PrakasaTbk, and PT Holcim Indonesia. Suggestions for the Management Party should further improve the performance of total asset management, so that efficient corporate finance will be better.Keywords: Liquidity, Solvency, Profitability, Activity, and Financial Performance

scholarly journals Pengaruh Perputaran Modal Kerja, Likuiditas dan Pertumbuhan Penjualan terhadap Profitabilitas

2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Virgadinda Anindita ◽  
Elmanizar Elmanizar
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Working Capital ◽  
Food And Beverage

This study aims to determine the effect of working capital turnover, liquidity and sales growth on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. This study utilizes secondary data of the financial statements of food and beverage subsector companies on the Indonesia Stock Exchange in 2014-2017 collected from the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling. The samples in this study were 11 companies on the Indonesia Stock Exchange. The analysis method used ratio analysis and multiple linear regression with a significant level of 5%. The results showed that the working capital turnover, liquidity and sales growth affected significantly on profitability.

scholarly journals Capital Intensity, Leverage, Return on Asset, dan Ukuran Perusahaan Terhadap Agresivitas Pajak

2021 ◽  
pp. 134-147
Author(s):  
Andi Prasetyo ◽  
Sartika Wulandari
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Tax Aggressiveness ◽  
Directorate General

Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Measurement of tax aggressiveness using the comparison formula for tax expense and income (ETR). The purpose of this study is to test whether there is an effect of Capital Intensity, Leverage, Return on Assets, and Company Size on Tax Aggressiveness. This type of research includes quantitative research using secondary data obtained from company financial reports. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019. The sampling technique used purposive sampling with the criteria of manufacturing companies listed on IDX, the financial reports in rupiah, and manufacturing companies with an ETR value of less than one. The samplehas met the criteria of 249 companies. The data analysis method used is panel data regression using Eviews 9.0. The results showed that Capital Intensity, Leverage,ROA and Firm Size have no effect on Tax Aggressiveness. The result of this study have implications for the Directorate General of Taxes (DGT) to detect the practice of tax aggressiveness by companies.  Keywords: Tax Agressiveness, Capital Intensity, Leverage, ROA,and Firm Size

scholarly journals ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DALAM BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Annisa Nugraheni ◽  
Bambang Mursito ◽  
Sudarwati Sudarwati
Keyword(s):  
Financial Performance ◽  
Cross Sections ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Activity Ratios ◽  
Telecommunication Companies ◽  
Profitability Ratios

The purpose of this study was to analyze and assess the financial performance of telecommunication companies listed on the Stock Exchange in 2015-2017 based on financial ratio analysis consisting of: liquidity ratios, solvability ratios, activity ratios and profitability ratios. This type of research is descriptive. Data analysis techniques used are financial ratios with time series calculations and cross sections. The research results based on overall financial ratios show that PT Telekomunikasi Indonesia has the best financial performance compared to other similar companies. Keywords : Financial Performance, Liquidity Ratio, Solvability Ratio, Activity Ratio, Profitability Ratio

scholarly journals Struktur Modal dan Determinasi Keputusan Hedging pada Perusahaan Automotive and Allied Products

2020 ◽  
Vol 7 (01) ◽  
pp. 35-42
Author(s):  
Meza Rahmadini ◽  
Dwi Prastowo Darminto ◽  
Suyanto Suyanto
Keyword(s):  
Capital Structure ◽  
Financial Distress ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Growth Opportunity ◽  
The Relationship

ABSTRACT       This study aims to determine the factors that influence hedging decisions with capital structure as a moderating variable in Manufacturing Companies engaged in the Automotive and Allied Product sector which are listed on the Indonesia Stock Exchange. The period used is 2014 - 2018. The design of this research is quantitative research using secondary data. The sample used in this study amounted to 40 companies. The sampling technique was determined using the purposive sampling method. The analytical method used in this study is the Logistic Regression Method using the Eviews10 program. Based on the results of the study, it shows that the Financial Distress and Liquidity variables influence the Hedging Decision while the Growth Opportunity does not affect the Hedging Decision. The results also showed that the Capital Structure as a moderating variable had no effect on the relationship between Financial Distress on Hedging Decisions but influenced the relationship between Growth Opportunity on Hedging Decisions and the relationship between Liquidity on Hedging Decisions.   ABSTRAK       Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi keputusan hedging dengan struktur modal sebagai variabel moderasi pada Perusahaan Manufaktur yang bergerak pada sektor Automotive and Allied Product yang terdaftar di Bursa Efek Indonesia. Periode yang digunakan adalah tahun 2014 – 2018.  Desain penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Sampel yang digunakan dalam penelitian ini berjumlah 40 perusahaan. Teknik pengambilan sampel ditentukan dengan menggunakan metode purposive sampling.  Metode analisis yang digunakan dalam penelitian ini adalah Metode Regresi Logistik dengan menggunakan program Eviews10. Berdasarkan hasil penelitian, menunjukkan bahwa variabel Financial Distress dan Liquidity berpengaruh terhadap Keputusan Hedging sedangkan Growth Opportunity tidak berpengaruh terhadap Keputusan Hedging. Hasil penelitian juga menunjukkan bahwa Struktur Modal sebagai variable moderasi tidak berpengaruh terhadap hubungan antara Financial Distress terhadap Keputusan Hedging namun berpengaruh terhadap hubungan antara Growth Opportunity terhadap Keputusan Hedging dan hubungan antara Liquidity terhadap Keputusan Hedging. JEL Classification: M40, L25

scholarly journals Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening

2021 ◽  
Vol 5 (2) ◽  
pp. 173-190
Author(s):  
Tri Neliana ◽  
Rina Destiana
Keyword(s):  
Financial Performance ◽  
Firm Value ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Manufacturing Companies

This study aims to show the effect of institutional ownership, audit committee size, and corporate social responsibility (CSR) on firm value with financial performance as the intervening variable. This study uses quantitative methods with secondary data sources in company annual reports. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used purposive sampling to obtain a sample of 74 companies. The data analysis technique used path analysis. The results showed that financial performance had a positive and significant effect on firm value. Institutional ownership and size of the audit committee do not affect financial performance. Meanwhile, CSR has a positive and significant effect on financial performance. Institutional ownership and the size of the audit committee have a positive and significant effect on firm value. At the same time, CSR does not affect the company's value. Institutional ownership does not affect firm value through financial performance. At the same time, the size of the audit committee and CSR affects the company's value through financial performance. This study can reference company management and investors in developing companies and investing.

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