scholarly journals Analisis Kinerja Keuangan Perusahaan Ditinjau dari Rentabilitas, Likuiditas dan Solvabilitas

Syntax Idea ◽  
2021 ◽  
Vol 3 (3) ◽  
pp. 533
Author(s):  
Hidayatul Mu'arifin ◽  
Peri Irawan
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Firm Value ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Financial Statements ◽  
State Condition ◽  
Company Value ◽  
Level Of Analysis ◽  
Analyze Data

The purpose of this study is to analyze the financial performance of PT Sentul City Tbk and its Subsidiaries in 2018-2019 in terms of profitability, liquidity and solvency and to determine the effect of profitability, liquidity and solvency on Company Value both simultaneously and partially. The research object was carried out on the official website of PT Sentul City and at LQ45. The type of data used is secondary data. Methods of data collection using quantitative methods and descriptive methods, namely data in the form of exact numbers and analyze data from the company's financial statements. And it can be concluded that the level of analysis of profitability, liquidity and solvency is very influential on Firm Value and from the analysis the company can be categorized in a multi-state condition or not.

scholarly journals Analisis Modal Intelektual Dan Kinerja Keuangan Serta Pengaruhnya Terhadap Nilai Perusahaan

2019 ◽  
Author(s):  
Riski Wahyudi ◽  
Lidya Martha
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Value Added ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Book Value ◽  
Company Value

This study aims to examine the effect of intellectual capital and financial performance on the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research population is all manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2017. This sample was selected using a purposive sampling method with sample criteria. Manufacturing is listed on the IDX during the end of 2017 period, Manufacturing is listed consecutively during the period 2013 - 2017, Manufacturing that uses Rupiah, Manufacturing that has complete financial statements for the period 2013 - 2017, Manufacturing that has financial data in accordance with the variables to be tested, namely Price to Book Value, Value Added Intellectual Coefficient, Return On Assets, and Manufacturing that does not has data outliers, and obtained a sample of 11 companies. The data source is the annual financial statements of manufacturing companies taken through the official website of the Indonesia Stock Exchange ( www.idx.co.id ). Testing uses panel data regression analysis with the Eviews Program tool. Intellectual capital is measured using Value Added Intellectual Coefficient (VAIC), while financial performance is measured by Return on Assets (ROA) and company value measured by Price to Book Value (PBV). The results showed that the variable intellectual capital had a negative and not significant effect on firm value, while financial performance had a positive and significant effect on firm value.

scholarly journals Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan dan Firm Value dengan Substainability Reporting sebagai Variabel Intervening

2019 ◽  
Vol 6 (02) ◽  
pp. 81-96
Author(s):  
Rara Gustiana ◽  
Wahyudin Nor ◽  
Muhammad Hudaya
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Significant Influence ◽  
Firm Value ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Company Value

ABSTRACT This study aims to analyze more deeply the relationship of corporate governance and company size to financial performance and company value with sustainability reporting as an intervening variable. This study uses secondary data. The independent variables in this study are corporate governance and company size. The dependent variable in this study is financial performance and company value. The intervening variable used is sustainability reporting. GRI is used as a sustainability reporting alloy for index measurement bases. The sample of this study was 12 companies that published sustainability reporting and financial reports for three consecutive years in 2014-2016 which could be accessed through the company's website. Data analysis techniques in this study using Partial Least Square (PLS) with a calculation process that is assisted by a software application program. The results of the study show that there is no significant effect of corporate governance and company size on sustainability reporting. The results also indicate a positive and significant influence of corporate governance on financial performance, there is a significant effect of corporate governance on company value, and there is no significant influence of company size on financial performance and company values. Sustainability reporting does not mediate corporate governance and company size on financial performance and company value ABSTRAK Penelitian ini bertujuan untuk menganalisis lebih dalam hubungan tata kelola perusahaan dan ukuran perusahaan dengan kinerja keuangan dan nilai perusahaan dengan pelaporan keberlanjutan sebagai variabel intervening. Penelitian ini menggunakan data sekunder. Variabel independen dalam penelitian ini adalah tata kelola perusahaan dan ukuran perusahaan. Variabel dependen dalam penelitian ini adalah kinerja keuangan dan nilai perusahaan. Variabel intervening yang digunakan adalah pelaporan keberlanjutan. GRI digunakan sebagai paduan pelaporan keberlanjutan untuk basis pengukuran indeks. Sampel penelitian ini adalah 12 perusahaan yang menerbitkan laporan keberlanjutan dan laporan keuangan selama tiga tahun berturut-turut pada 2014-2016 yang dapat diakses melalui situs web perusahaan. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square (PLS) dengan proses perhitungan yang dibantu oleh program aplikasi perangkat lunak. Hasil penelitian menunjukkan bahwa tidak ada pengaruh yang signifikan dari tata kelola perusahaan dan ukuran perusahaan pada pelaporan keberlanjutan. Hasil penelitian juga menunjukkan pengaruh positif dan signifikan dari tata kelola perusahaan terhadap kinerja keuangan, ada pengaruh signifikan tata kelola perusahaan terhadap nilai perusahaan, dan tidak ada pengaruh signifikan ukuran perusahaan terhadap kinerja keuangan dan nilai-nilai perusahaan. Pelaporan keberlanjutan tidak memediasi tata kelola perusahaan dan ukuran perusahaan pada kinerja keuangan dan nilai perusahaan. JEL Classification: G34, Q56

scholarly journals The effect of capital expenditure, company growth and company size on firm value through financial performance moderated by capital structure

2019 ◽  
Vol 17 (1) ◽  
pp. 236-244
Author(s):  
Salimah ◽  
Yudhi Herliansyah
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Firm Value ◽  
Quantitative Methods ◽  
Capital Expenditure ◽  
Stock Exchange ◽  
Company Size ◽  
Company Value ◽  
Company Growth ◽  
Positive Effect

This study aims to examine the influence of capital expenditure variables, company growth, and company size on firm value through financial performance is moderated by the capital structure of the company in LQ 45 companies listed on the Indonesia Stock Exchange. The research methodology uses quantitative methods, the number of observations as many as 50 sourced from 45 companies over 5 annual periods. The results of this study found that: (1) Capital Expenditure (Capex), Company Growth (Growth) and Company Size (Size) had no effect on Company Value (PBV), (2) Capital Expenditure (Capex) does not affect Financial Performance (ROE), (3) Company Growth (Growth) and Company Size (Size) have a significant effect on ROE, (4) Financial Performance (ROE) has a significant positive effect on Value Company (PBV), (5) Financial Performance (ROE) does not mediate the effect of Capital Expenditure (Capex), Company Growth (Growth) and Company Size (Size) on Firm Value (PBV), (6) Capital Structure (DER) moderates the influence of Financial Performance (ROE) to Company Value (PBV)

scholarly journals Effectiveness of Receivables Management in Increasing Sales Profit on Credit

2020 ◽  
Vol 10 (1) ◽  
pp. 78-86
Author(s):  
Yayuk Indah Wahyuning Tyas
Keyword(s):  
Data Collection ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Financial Statements ◽  
Data Sources ◽  
Operating Costs ◽  
Primary Data ◽  
Accounts Receivable ◽  
Descriptive Research ◽  
Data Documentation

This study aims to find out how the results of the analysis of the effectiveness of accounts receivable management in increasing profits through the implementation of policies on the sale of bags on credit at the Vion City Store Probolinggo, productive/profitable or ineffective/unprofitable. This type of research is descriptive research with quantitative methods—primary data sources in the form of interviews and secondary data that is financial statements. Data collection techniques used are observation and data documentation in Vion City Store Probolinggo. The percentage of profit from 2019 until 2019 always decreases to 27.79% in 2019 this is because the average receivables from 2019 to 2019 always increase. Hence, it affects the operating costs (investment), which has grown from the year 2019 until 2019.

scholarly journals ANALISIS KINERJAKEUANGAN PERBANKAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI VARIABEL INTERVENING

2018 ◽  
Vol 7 (1) ◽  
pp. 86-94
Author(s):  
Diyah Santi Hariyani
Keyword(s):  
Financial Performance ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Method ◽  
Least Square ◽  
Test Results ◽  
Significant Positive Effect ◽  
Company Value ◽  
Positive Effect ◽  
Analyze Data

Purpose this study analyze Financial Performance to firm value with ROA as intervening variable. Quantitative research, with purposive sampling method of banking companies listed on the BEI 2012-2014, which meets the criteria has been selected as a sample of 11 companies. To analyze data by Least Square (PLS) approach. Hypothesis testing in this study using path analysis and sobel test. Results of this research: CAR, NPL, NIM, LDR and BOPO have a significant effect on ROA. CAR, LDR and ROA have a significant positive effect on firm value. NPL, NIM, BOPO have no effect on company value. And ROA is variable able to mediate the influence of CAR, NPL, NIM, LDR and BOPO to firm value.

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.

scholarly journals PENGARUH PROFITABILITAS PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DARI TAHUN 2014-2018

2020 ◽  
Vol 10 (2) ◽  
pp. 136
Author(s):  
Yoas Yoas ◽  
Emilia Dewiwati Pelipa ◽  
Yunita Astikawati
Keyword(s):  
Data Collection ◽  
Firm Value ◽  
Quantitative Methods ◽  
Financial Statement ◽  
Return On Assets ◽  
Company Value ◽  
Basic Industry ◽  
Calculation Results ◽  
Data Collection Technique ◽  
Processing Techniques

The study was conducted to determine the effect of company profitability on firm value. Company profitability is measured using the Return on Assets (ROA) approach. Company value is measured using Tobins Q. The research method used is quantitative methods. The population in this study is a manufacturing company listed on the IDX in the basic industry and chemical sector in 2014-2018 consisting of 72 companies with a sample of 42 companies consisting of 240 financial statements. The data collection technique is the study of documentation. The data collection tool in this study is in the form of company financial statement documentation, data processing techniques using a simple regression test obtained regression coefficient value of 0.040, t test based on the calculation results is known t hitung> t tabel or 2.676> 1.969. means Ha is accepted H0 is rejected. So it can be concluded that there is a significant effect between the company's profitability on the value of the company.

scholarly journals Analysis of Financial Performance and Company Value Before and during the Covid-19 Pandemic; Study on Manufacturing Companies Listed on IDX

2021 ◽  
Vol 2 (3) ◽  
pp. 62-68
Author(s):  
Yusvensia Jesica Anggun Febriantika ◽  
Tri Joko Prasetyo ◽  
Fitra Dharma
Keyword(s):  
Financial Performance ◽  
Firm Value ◽  
Secondary Data ◽  
Sampling Technique ◽  
Rank Test ◽  
Manufacturing Companies ◽  
Company Value ◽  
Signed Rank ◽  
Activity Ratios ◽  
Signed Rank Test

This study aims to analyze the comparison of the financial performance and value of manufacturing companies before and during the COVID-19 pandemic. This study uses secondary data in the form of financial statements for the 2019-2020 period. The sampling technique in this study used purposive sampling and obtained a sample of 108 manufacturing companies listed on the IDX. The analytical tool used is the Wilcoxon signed-rank test with the help of the SPSS 21 program. The results show that there is no decrease in leverage ratios, activity ratios, firm value during the COVID-19 pandemic, while profitability and liquidity ratios have increased during the COVID-19 pandemic. Judging from the results of the different test activity ratios, there were significant differences, while the ratios of profitability, liquidity, leverage, and firm value did not experience significant differences.

scholarly journals Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan dan Firm Value dengan Substainability Reporting sebagai Variabel Intervening

2019 ◽  
Vol 6 (02) ◽  
pp. 81-96
Author(s):  
Rara Gustiana ◽  
Wahyudin Nor ◽  
Muhammad Hudaya
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Significant Influence ◽  
Firm Value ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Company Value

ABSTRACT This study aims to analyze more deeply the relationship of corporate governance and company size to financial performance and company value with sustainability reporting as an intervening variable. This study uses secondary data. The independent variables in this study are corporate governance and company size. The dependent variable in this study is financial performance and company value. The intervening variable used is sustainability reporting. GRI is used as a sustainability reporting alloy for index measurement bases. The sample of this study was 12 companies that published sustainability reporting and financial reports for three consecutive years in 2014-2016 which could be accessed through the company's website. Data analysis techniques in this study using Partial Least Square (PLS) with a calculation process that is assisted by a software application program. The results of the study show that there is no significant effect of corporate governance and company size on sustainability reporting. The results also indicate a positive and significant influence of corporate governance on financial performance, there is a significant effect of corporate governance on company value, and there is no significant influence of company size on financial performance and company values. Sustainability reporting does not mediate corporate governance and company size on financial performance and company value ABSTRAK Penelitian ini bertujuan untuk menganalisis lebih dalam hubungan tata kelola perusahaan dan ukuran perusahaan dengan kinerja keuangan dan nilai perusahaan dengan pelaporan keberlanjutan sebagai variabel intervening. Penelitian ini menggunakan data sekunder. Variabel independen dalam penelitian ini adalah tata kelola perusahaan dan ukuran perusahaan. Variabel dependen dalam penelitian ini adalah kinerja keuangan dan nilai perusahaan. Variabel intervening yang digunakan adalah pelaporan keberlanjutan. GRI digunakan sebagai paduan pelaporan keberlanjutan untuk basis pengukuran indeks. Sampel penelitian ini adalah 12 perusahaan yang menerbitkan laporan keberlanjutan dan laporan keuangan selama tiga tahun berturut-turut pada 2014-2016 yang dapat diakses melalui situs web perusahaan. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square (PLS) dengan proses perhitungan yang dibantu oleh program aplikasi perangkat lunak. Hasil penelitian menunjukkan bahwa tidak ada pengaruh yang signifikan dari tata kelola perusahaan dan ukuran perusahaan pada pelaporan keberlanjutan. Hasil penelitian juga menunjukkan pengaruh positif dan signifikan dari tata kelola perusahaan terhadap kinerja keuangan, ada pengaruh signifikan tata kelola perusahaan terhadap nilai perusahaan, dan tidak ada pengaruh signifikan ukuran perusahaan terhadap kinerja keuangan dan nilai-nilai perusahaan. Pelaporan keberlanjutan tidak memediasi tata kelola perusahaan dan ukuran perusahaan pada kinerja keuangan dan nilai perusahaan. JEL Classification: G34, Q56

scholarly journals Corporate social responsibility and firm value: an empirical study of an emerging economy

2016 ◽  
Vol 5 (4) ◽  
pp. 40-53 ◽  
Author(s):  
Hassan Hafez
Keyword(s):  
Financial Performance ◽  
Firm Value ◽  
Secondary Data ◽  
Financial Statements ◽  
Annual Reports ◽  
Return On Assets ◽  
Return On Equity ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

A lot of researches have been done recently on Corporate Social Responsibliity ("CSR"). A lot of studies have been conducted to test how CSR affects firm value and financial perfromance. Results varies from one study to another. Some proved that the realtionship is to be positve, or negative and others proved it to be neutral. The purpose of this research is to evaluate the effect of CSR on firm value and financial performance in Egypt through the application on 33 companies that were listed in the EGX30 in the year 2001, with a timeline of 8 years from 2007 till 2014. Data used in this study is secondary data obtained from the financial statements and annual reports of the egyptian companies and offical online websites. We proved that CSR has a insignifcant negative effect on firm value and a signifcant positive effect on firm’ financial perfromance in Egypt measured by Return on Assets (ROA) and Return on equity (ROE). This research paper is divided into five sections. Section one is the introduction followed by section two the literature review of CSR and its impact on firm value and financial performance. Section three covers the research methodology; section four presents data analysis and finally section five report findings and conclusions of the study.

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