scholarly journals Financial Leverage Determinants on the Financial Performance of a Company

2019 ◽  
Vol 8 (4) ◽  
pp. 11039-11042
Keyword(s):  
Financial Performance ◽  
Performance Assessment ◽  
Research Methodology ◽  
Financial Ratios ◽  
Annual Reports ◽  
Secondary Source ◽  
Financial Leverage ◽  
The Relationship ◽  
A Company ◽  
Source Of Information

The focus of the researchers is to examine the relationship between different financial leverage ratios like profitability, tangibility, growth and size to know the strength of the variables to justify financial performance of the company. The study is based on the secondary source of information collected from annual reports, websites, RBI bulletins, money control and CMIE reports. It is understood that the financial ratios are the strength of the financial performance assessment of a company for particular period of time which can be done through a well defined and designed research methodology basing on the facts and figures.

scholarly journals How Are Company Size, Financial Performance and Corporate Governance Related to Directors' Remuneration?

2020 ◽  
Vol 11 (6) ◽  
pp. 12
Author(s):  
Norziana Lokman ◽  
Fattiadriati Mohd Tareh
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Reporting ◽  
Pearson Correlation ◽  
Annual Reports ◽  
Company Size ◽  
Company Performance ◽  
Ceo Duality ◽  
The Relationship ◽  
A Company

This study examined the relationship between the company-specific characteristics, namely, company size, company performance, and company leverage and the corporate governance attributes of a company which includes CEO duality and remuneration committee independence as the predictor factors that determine directors’ remuneration. A sample of 260 public listed companies on Bursa Malaysia was selected using stratified random sampling for the financial reporting of 2018. All data concerning the company characteristics and corporate governance attributes were obtained from the annual reports of the companies, which can be accessed from the Bursa Malaysia website. Pearson correlation and multi-regression analysis were used to analyse the data to determine the relationship of the predictor variables with director remuneration. On the one hand, the results of the study showed that directors’ remuneration is positively and significantly related to the size of the company. On the other hand, the financial performance of a company is positively but weakly related to directors remuneration. The remaining predictors have no relationship with directors’ remuneration. The finding suggested that the key determinant factor of directors’ remuneration is company size whereas company performance may have a small impact. Lastly, company compliance with the recommendation of the Malaysian Code on Corporate Governance did not guarantee the effectiveness of the monitoring function of the remuneration committee in ensuring that directors’ remuneration is commensurate with company performance. The result of the study provides additional evidence and support that company size and financial performance are linked to director remuneration. Also the finding of the study reconfirmed prior study that board leadership structure (CEO duality) and remuneration committee independent have no impact on directors’ remuneration.

ANALISIS PREDIKSI POTENSI KEBANGKRUTAN PADA PT BANK MUAMALAT INDONESIA Tbk PERIODE 2012-2016 DENGAN MENGGUNAKAN METODE ALTMAN MODIFIKASI

2017 ◽  
Vol 5 (2) ◽  
pp. 287-324
Author(s):  
Dewi Laela Hilyatin
Keyword(s):  
Financial Performance ◽  
Financial Structure ◽  
Financial Statements ◽  
Financial Ratios ◽  
Z Score ◽  
Altman Analysis ◽  
Gray Area ◽  
Modification Method ◽  
A Company

Abstract Bankruptcy is a very essential issue that every company should be aware of. Bankruptcy of a company can be minimized by advanced prediction; such as analyzing the financial statements. This study discusses the financial performance of PT Bank Muamalat Indonesia Tbk, which indicates that there is a degression in some number of financial ratios, the closing of offices and firing of employees in 2012-2016, causing he fact that BMI must pay attention and improve its financial performance and anticipate the existence of a bankruptcy in the company. Based on Altman analysis modification for financial performance of PT Bank Muamalat Indonesia Tbk in 2012-2016, it found Z-Score value of 0,825, 0,659, 1,243, 0,982 and 0,892. Based on Z-Score criteria, PT Bank Muamalat Indonesia Tbk is predicted to experience problems in management and financial structure and also in potentially bankruptcy due to Z-Score value <1,1 while the highest Z-Score value is in 2014, which shows the value of Z-Score>1,1 and <2,6, which means the company is in the gray area, meaning the company’s category is not said to be bankrupt and also not healthy. Keywords: Bankruptcy, Altman Modification Method

Micro-loans and financial performance: a case of a Chinese commercial bank

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jasmine Alam ◽  
Mustapha Ibn Boamah ◽  
Yuheng Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Design Methodology ◽  
Annual Reports ◽  
Content Type ◽  
Overall Performance ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
The Relationship

Purpose This study aims to investigate the relationship between a commercial bank’s micro-loaning activity and overall performance over a 10-year period. Design/methodology/approach Quarterly data was obtained from the Wind Database, China Minsheng Banks’s official annual reports and annual corporate social responsibility reports from 2009 to 2019, to test the linear relationship between micro-loan activities and the overall financial performance of the bank. Findings The results of this study empirically demonstrate that there is a positive relationship between increases in micro-loaning activity and the overall performance of the bank. Some key recommendations for the sector are shared in the conclusion of this paper. Originality/value In the financial sector, some corporate social responsibility activities focus on the issuance of micro-loans. It is unclear, however, if this has also served as a means to increase profitability and overall performance for such institutions.

scholarly journals THE MODERATING EFFECT OF INDEPENDENT COMMISIONERS ON FINANCIAL POLICY AND PUBLIC OWNERSHIP TOWARD CORPORATE FINANCIAL PERFORMANCE

2020 ◽  
Vol 2 (2) ◽  
pp. 139
Author(s):  
Niko Silitonga
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Measurement Instrument ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Corporate Financial Performance ◽  
Financial Policy ◽  
Public Ownership ◽  
The Relationship

<p align="center"><strong>Abstract</strong></p><p><em>The corporate financial performance is one of the measurement instrument whether the company is sustainable. This study aims to determine the effect of financial policy and public ownership on corporate financial performance with Independence of commissioners as a moderating variable in mining companies listed on Indonesia Stock Exchanges. This research uses a quantitative research model using secondary data. The data in this study were processed by the Moderating Regression Analysis (MRA) method supported by the IBM SPSS and Microsoft Excel programs as support software with data analysis techniques in the form of a classic assumption test and R2 test, F test, and t test. The population in this study are companies that have reported annual reports consistently during the 2014-2017 period. This study used a purposive sampling technique and obtained as many as 19 companies in accordance with predetermined criteria. The results of this study indicate that financial policy proxied by debt policy (DER) has a significant and positive effect on corporate financial performance, public ownership has no significant effect on corporate financial performance, independence commissioners strengthen the relationship between financial policy on corporate financial performance and independence commissioners do not has a moderating role between the relationship between Public Ownership and corporate financial performance. This study uses data from mining sector companies, it is recommended for further research to use other sectors such as: Property &amp; Real Estate Sector, Manufacturing Sector, and others listed on the Indonesia Stock Exchange.</em> <em>The implications of this study for the company management, this research can provide input to the company to be able to choose and use an independent commissioner who fulfills expertise in the financial and business fields of his company in order to make a decision on his company's financial policy.</em></p><strong>Keywords:</strong> <em>Independence of Commissioners, Financial Policy, Public Ownership, Corporate Financial Performance</em>.

scholarly journals IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Leverage Ratio ◽  
Financial Ratio Analysis ◽  
A Company

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios

scholarly journals KINERJA KEUANGAN PT BALAI PUSTAKA (PERSERO) SESUDAH DAN SEBELUM MERGER BERDASARKAN SURAT KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002

2021 ◽  
Vol 5 (1) ◽  
pp. 13
Author(s):  
Gemala Paramita ◽  
Yudo Kisworo ◽  
Nurul Musqari
Keyword(s):  
Financial Performance ◽  
Performance Assessment ◽  
Financial Ratios

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Balai Pustaka (Persero) 2011 – 2017. Penelitian ini menggunakkan perhitungan Rasio Keuangan berdasar Surat Keputusan Menteri Badan Usaha Milik Negara Nomor: KEP- 100/MBU/2002 pada PT Balai Pustaka (Persero). Hasil penilaian kinerja keuangan PT Balai Pustaka (Persero) 2011, 2013, dan 2017 menunjukkan bahwa perusahaan mendapatkan predikat Kurang Sehat Kategori B dan pada tahun 2012, 2014, 2015, dan 2016 mengalami penurunan dengan tingkat kesehatan sehat kategori C (Tidak Sehat). This study aims to determine the financial performance of PT Balai Pustaka (Persero) 2011 - 2017. This study uses the calculation of financial ratios based on the Decree of the Minister of State-Owned Enterprises Number: KEP- 100 / MBU / 2002 at PT Balai Pustaka (Persero).  The results of the financial performance assessment of PT Balai Pustaka (Persero) 2011, 2013, and 2017 show that the company received the title of Unhealthy Category B and in 2012, 2014, 2015, and 2016 decreased with a healthy level of health in category C (Unhealthy). 

scholarly journals Human face structure correlates with professional baseball performance: insights from professional Japanese baseball players

2013 ◽  
Vol 9 (3) ◽  
pp. 20130140 ◽  
Author(s):  
Hikaru Tsujimura ◽  
Michael J. Banissy
Keyword(s):  
Financial Performance ◽  
Professional Baseball ◽  
Human Face ◽  
Sports Performance ◽  
Height Ratio ◽  
Baseball Players ◽  
Daily Lives ◽  
Face Structure ◽  
The Relationship ◽  
Source Of Information

In our daily lives, we use faces as a major source of information about other people. Recent work has begun to highlight how one's facial width-to-height ratio (fWHR) is linked to a number of behaviours (e.g. deception, aggression and financial performance in firms). fWHR has also been linked to several factors that may be beneficial for sport (e.g. achievement drive, winning mentality and aggression). Despite this, few studies have examined the relationship between fWHR and sports performance, and these have focused on Caucasian sportsmen. Here, we investigated the relationship between fWHR and baseball performance in professional Japanese baseball players. We show that fWHR is positively related with home run performance across two consecutive seasons. The findings provide the first evidence linking fWHR to baseball performance and linking fWHR to behavioural outcomes in Asian participants.

scholarly journals INTENSITAS RESEARCH AND DEVELOPMENT, GOODWILL, INTELLECTUAL CAPITAL DAN PERFORMA FINANSIAL SEBAGAI PENENTU NILAI PERUSAHAAN

2021 ◽  
Vol 1 ◽  
pp. 296-306
Author(s):  
Ellen Monata Wahono ◽  
Shinta Permata Sari
Keyword(s):  
Research And Development ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Total Sample ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Fierce Competition ◽  
A Company

The increasingly fierce competition that occurs between companies in the  current  era of globalization is forcing the company to improve its strategies. Therefore, the main purpose of establishing a company is to increase the value of the firm. To achieve that purpose,managers have to understand the factors that can increase the value of the firms and also fulfillthe interests of stakeholders. This study aims to analyze the effect of Research and Development Intensity (RnD), Goodwill (GDW), Intellectual Capital (IC), and Financial Performance (PF) on Firm Value. The research data is obtained from  the  annual reports  of  manufacturing  companies  listed  on the Indonesia  Stock  Exchange  in 2015-2019 with a total sample of 60 after meeting certain criteria. The data is analyzed using multiple linear regression analysis.The results show that goodwill, intellectual  capital,  and financial performance have an effect on firm value. Meanwhile, the intensity of research and development has no effect on firm value The increasingly fierce competition that occurs between companies in the  current  era of globalization is forcing the company to improve its strategies. Therefore, the main purpose of establishing a company is to increase the value of the firm. To achieve that purpose,managers have to understand the factors that can increase the value of the firms and also fulfillthe interests of stakeholders. This study aims to analyze the effect of Research and Development Intensity (RnD), Goodwill (GDW), Intellectual Capital (IC), and Financial Performance (PF) on Firm Value. The research data is obtained from  the  annual reports  of  manufacturing  companies  listed  on the Indonesia  Stock  Exchange  in 2015-2019 with a total sample of 60 after meeting certain criteria. The data is analyzed using multiple linear regression analysis.The results show that goodwill, intellectual  capital,  and financial performance have an effect on firm value. Meanwhile, the intensity of research and development has no effect on firm value    

scholarly journals KINERJA KEUANGAN DALAM KERANGKA MAQASHID SYARIAH: PENGARUHNYA TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MODERATING

2017 ◽  
Vol 15 (2) ◽  
pp. 72
Author(s):  
Nur Fitriyah ◽  
Alamsyah M Tahir ◽  
Herlina Pusparini
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Social Reporting ◽  
Annual Reports ◽  
Fiscal Year ◽  
Islamic Banks ◽  
Legitimacy Theory ◽  
Significance Level ◽  
Company Value ◽  
The Relationship

The objective of this study is to provide empirical evidence on the influence of financial performance based on the framework of Maqashid Sharia toward the company value moderated by the Islamic Social Reporting (ISR) of Islamic banking in Indonesia. This study applied Agency Theory, Signaling Theory and Legitimacy Theory to justify the relationship between the variables studied. The sample of this study consisted of 11 Islamic Banks in Indonesia. Data were collected from financial statements and annual reports published by Bank Indonesia (BI) and Islamic Banks for the fiscal year of 2011-2015. Data were analyzed based on Moderating Regression Analysis (MRA). The results showed that financial performance, ISR and the interaction between the financial performances and the ISR does not simultaneously affect the company value at a significance level of 5%. However, it showed a significance level at 10% level of confidence. Partially, the results do not show that financial performance nor the ISR has influence on the company value. The result also indicated that ISR does not moderate the relationship between the financial performance and the company value. Keywords: financial performance, Islamic social reporting, company value.

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