scholarly journals Dampak Faktor-faktor Kinerja (Leverage, Pertumbuhan, Pajak, Aset Berwujud) terhadap Kinerja Keuangan pada CV. Tumarima Indonesia Tahun 2018

2021 ◽  
Vol 2 (1) ◽  
pp. 58-80
Author(s):  
Endang Naryono
Keyword(s):  
Financial Performance ◽  
Work Performance ◽  
Financial Analysis ◽  
Primary Data ◽  
Company Performance ◽  
Simultaneous Effect ◽  
Performance Factors ◽  
Financial Condition ◽  
Tangible Assets ◽  
A Company

Company performance is a description of the financial condition of a company which is analyzed by means of financial analysis, so that it can be seen about the good and bad financial condition of a company that reflects the work performance in a certain period. This study aims to analyze the effect of performance factors (leverage, growth, taxes, tangible assets) simultaneously and partially on financial performance at CV. Tumarima Indonesia in 2018. This type of research is an associative descriptive study with primary and secondary supporting data with a quantitative approach. Researchers use this design to analyze performance factors (leverage, growth, taxes, tangible assets) on financial performance at CV. Tumarima Indonesia. Sources of data are taken from respondents and from company documentation. The types of data in this study are primary and secondary, primary data is taken by questionnaire while secondary is taken from documentation. The variables studied were Leverage (X1), Growth (X2), Tax (X3), Tangible Assets (X4) and the dependent variable (Y), namely financial performance. To determine the simultaneous effect using the F test, to determine the partial effect using the t test and to determine the dominant effect using the beta coefficient. The results showed that there was a simultaneous effect of independent variables on the dependent variable. There is a partially significant influence variable Leverage (X1), Growth (X2), Tangible Assets (X4) on financial performance at CV. Tumarima Indonesia in 2018 while the Tax variable (X3) has no effect. Leverage variable is the independent variable which dominantly affects the dependent variable, namely financial performance at CV. Tumarima Indonesia in 2018.

scholarly journals ANALISIS KINERJA KEUANGAN PADA PT BAYAN RESOURCE Tbk Per 2015-2017

2018 ◽  
Vol 2 (2) ◽  
pp. 146
Author(s):  
Muhammad Maulana
Keyword(s):  
Financial Performance ◽  
Work Performance ◽  
Financial Analysis ◽  
Company Performance ◽  
Coal Price ◽  
Financial Condition ◽  
Price Increases ◽  
And Performance ◽  
Profitability Ratios ◽  
A Company

 Company performance is an illustration of the financial condition of a company by conducting a financial analysis, so that it can be known about the good and bad financial condition of a company that reflects work performance in a certain period. To find out how good a company's financial performance is, it is necessary to conduct an assessment and performance measurement. One assessment and measurement of performance can be reflected through an analysis of financial ratios.This research was conducted to find out how well the financial performance performed by PT Bayan resources a coal mining company in the 2015-2017 period by analyzing the ratio of: (1) profitability ratios (2) solvency ratios, (3) liquidity ratios , (4) activity ratio. The hypothesis of this research is based on the phenomenon, which is based on the market value of coal which has decreased over the period of 2015-2017.Based on the results of the study, the hypothesis for calculating profitability ratios, activity ratios and solvency ratios is proven to be acceptable, while the hypothesis for liquidity ratios is not proven, namely rejected, meaning that fluctuations in coal price increases can result in the use of corporate liquidity to pay company bills so that the level of liquidity of the company can be reduced

scholarly journals EVALUACIÓN, COMPARACIÓN Y COMPORTAMIENTO DE LOS PRINCIPALES INDICADORES FINANCIEROS DE LAS PYMES DEL SECTOR INMOBILIARIO DE LA ECONOMÍA COLOMBIANA PARA LOS AÑOS 2016 – 2018

2019 ◽  
Vol 11 ◽  
pp. 127-152
Author(s):  
MIGUEL LESMES ◽  
◽  
SHARLEEN OSPINA
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Low Income ◽  
Financial Analysis ◽  
State Sector ◽  
The Real ◽  
The Real Estate ◽  
Financial Condition ◽  
Real Estate Sector ◽  
A Company

Deficiencies in strategic, administrative, productive or financial performance make many organizations more vulnerable to financial imbalance, generally characterized by insolvency and low liquidity. It is therefore necessary for management to have a constant and thorough knowledge of the economic and financial condition of its sector, which allows it to detect errors in time and apply the necessary corrections, predict the future and make better decisions. The financial analysis or diagnosis is the most effective tool to evaluate the economic and financial performance of a company throughout a specific exercise and thus, to compare its results with those of other companies in the same sec- tor and with similar characteristics. The evaluation of the indicators of the SME real estate sector is not carried out, and as a consequence there is no tool that allows an adequate decision making by the top manage- ment of a company. On the other hand, it is possible to evidence that the exogenous variables that affect the real state sector such as the devaluation of the peso against the dollar influence many indicators of the EEFF. The real estate sector in Colombia has had a contraction in the GDP in the order of -2.1% for the years 2017-2018, all this is due to excess supply, a phenomenon that occurs in both high and low income strata; there is a supply that is exceeding demand in the sector and this affects the sector significantly.

scholarly journals Pengunaaan Analisis Rasio dalam Pengukuran Kinerja Keuangan Perusahaan pada PT. Gudang Garam Tbk

2019 ◽  
Vol 3 (1) ◽  
pp. 43-48
Author(s):  
Sayekti Suindah Dwiningwarni ◽  
Judi Suharsono ◽  
Dian Yuliana Safitri
Keyword(s):  
Financial Performance ◽  
Descriptive Analysis ◽  
Company Performance ◽  
Quantitative Descriptive Analysis ◽  
Financial Condition ◽  
Short And Long Term ◽  
Quantitative Descriptive ◽  
Solvency Ratio ◽  
Profitability Ratios

The motivation of this research is research (Rosini & Gunawan 2018; B.Batchimeg 2017). In addition, the motivation of this study also continued the research of Sayekti Suindyah Dwiningwarni (1997). The purpose of this study (1) to analyze the development of corporate financial performance from solvency and profitability ratios; (2) to analyze the measurement of the company's financial performance using solvency and profitability ratios. This research uses quantitative descriptive analysis method.The results of the study (1) the development of the company's financial performance in terms of solvency ratios experienced good development, this is indicated by the value of the solvency ratio that is getting better / better in fulfilling both short and long term obligations; (2) the development of the company's financial performance in terms of profitability ratios from experiencing good development, this is indicated by the value of the profitability ratio that is getting better / better in generating profits or profits; (3) measurement of company performance in terms of solvency ratio shows solvable conditions, meaning the assets is greater than the debt. (4) measurement of company performance in terms of profitability ratios shows good conditions, meaning the level of profits obtained from year to year has increased. This means that the company is in good financial condition and sovabel.

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.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI

2018 ◽  
Vol 7 (5) ◽  
pp. 2323
Author(s):  
Putu Yulia Kumalasari Dewi ◽  
Ni Putu Santi Suryantini
Keyword(s):  
Financial Performance ◽  
T Test ◽  
Corporate Financial Performance ◽  
Financial Condition ◽  
Analysis Technique ◽  
Before And After ◽  
Acquisition Strategy ◽  
One Year ◽  
A Company ◽  
Paired T Test

Financial performance is a reflection of the financial condition of a company. The purpose of this study is to determine the significance of differences in corporate financial performance before and after the acquisition of mining acquisition companies in the BEI period 2011-2013 by analyzing financial performance one year before and one year after acquisition. The method of determining the sample is the census that the entire population is used as a sample which is obtained by 5 acquirer companies. The analysis technique used is paired t-test (Pair-Sample T-test). Based on the results of the analysis found that financial performance measured by five financial ratios of CR, ROA, DER, TATO, PER that did not differ significantly after acquisition compared to before acquisition. The acquisition strategy has not been fully achieved due to the condition of financial performance after the acquisition has not increased. The motive of the acquisition is not economic but non-economic. The acquirer company which to achieve success, must make preparations by looking at the conditions of the company to be taken over.

scholarly journals Analisis Rasio Keuangan Dalam Mengukur Kinerja PT. Adira Dinamika Multi Finance tbk

2016 ◽  
Vol 2 (2) ◽  
pp. 143-149
Author(s):  
Asnahwati Asnahwati
Keyword(s):  
Financial Performance ◽  
Corporate Performance ◽  
Financial Ratios ◽  
Company Performance ◽  
Sharp Decline ◽  
Financial Condition ◽  
Industry Standard ◽  
Activity Ratios ◽  
Equity Ratio ◽  
Solvency Ratio

Abstract: Financial condition will reflect how the performance of the company . Assess the financial performance of the company's goal is to evaluate and improve the state perusahaannya.Untuk measure the financial performance of the company can use financial ratios such as liquidity , solvency , activity and profitability .The purpose of this study is : 1 ) To determine the performance of PT . Adira Multi Finance Tbk terms of liquidity ratios , 2 ) To determine the performance of PT . Adira Multi Finance Tbk terms of solvency ratios , 3 ) To determine the  performance of PT . Adira Multi Finance Tbk in terms of the activity ratios and 4 ) To determine the performance of  PT. Adira Multi Finance Tbk in terms of the profitability ratio.The analytical method used is the method of comparison is to compare the company's financial ratios with industry standard ratio norm. Based on the analysis of the data obtained it was concluded that : 1 ) The company's performance in terms of the last two year Quick Ratios,  has decreased but is generally still above standard industry norms. Means the company still Ilikuit. 2 ) corporate performance in terms of the solvency ratio Debt to Equity Ratio in a state insolvabel, and in terms of Debt to Total Assets Ratio also insolvabel. 3 ) company performance in terms of the ratio of the activity under standard industry norm, so it is said company 's effective yet efficient in utilizing all its assets to finance consumer and 4 ) corporate performance in terms of profitability Economical ( ROA ) in the last two years decreased, although the first 2 years is still above the industry standard norm, while in terms of their own capital profitability ( ROE ) at 2 years terakir sharp decline and fall below the standard norm industi. Means the company has not been efficient and effective in generating income through all sources of funding available. Keywords: performance , liquidity , solvency , activity and profitability.

scholarly journals Impact of reputational loss on financial performance of the bank

2019 ◽  
Author(s):  
Daiva Jurevičienė ◽  
Ksenija Kravec
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Financial Institution ◽  
Geometric Mean ◽  
Measurement Model ◽  
Primary Data ◽  
Intangible Asset ◽  
Impact Measurement ◽  
The Impact ◽  
Financial Organisation

Purpose – the purpose of the article is to identify the criteria influencing on the reputational performance of a financial organisation and recognise the impact of reputation on the activities of a financial institution. Research methodology – to estimate the reputational impact on a financial organisation an interview with experts was conducted. In order to process the received data SAW, COPRAS and geometric mean methods were used. The mentioned methods were applied for performance measurement to ensure the inclusion of the reputation-sensitive data. Findings – the weakest position of the financial company in terms of reputational condition implies decreased efficiency of its performance. The degree of reputation and the impact of repercussions on the organisation’s performance can be further measured through financial analysis. Research limitations – the financial organisation analysed in the current study does not provide services for local clients, hence there is no possibility to obtain primary data from direct interactors. Practical implications – the research results provide insight towards key areas to look on while conducting root-cause analysis for decrease of financial performance; reputational impact measurement model can be used for further planning processes related to the future repercussions prevention. Originality/Value – literature overview results prove that it is still argued over the way reputational impact could be measured due to the fact that organizational reputation is attributed to a long-term intangible asset which is sensitive towards the subjectivity of the analysed matter. While it is usual to measure the reputation from the clients’ perspective, the research on reputation impact relies on the particular statistical data on company’s condition in the market.

scholarly journals Tactful Acquisitions & merger of The Walt Disney Company improved its performance, showed by financial & industry analysis

2014 ◽  
Vol 4 (1) ◽  
pp. 274
Author(s):  
Madiha Latif ◽  
Jawwad Hassan Jaskani ◽  
Tehreem Ilyas ◽  
Irum Saeed ◽  
Kaynaat Shah ◽  
...  
Keyword(s):  
Financial Performance ◽  
Success Factors ◽  
Business Environment ◽  
Solid Base ◽  
Company Performance ◽  
Financial Industry ◽  
Walt Disney ◽  
Financial Condition ◽  
Market Leader

Case overview –This case contains detailed information about Walt Disney Co. that gives knowledge about its business environment, acquisitions & merger, market position & company performance. This study traces the reporting of the financial performance in Walt Disney as compared to the industry. Walt Disney was established in 1923 with a small sketch but now it is a giant as well as the market leader. Walt Disney is a market leader for a long time and is operating efficiently in the market. This case study illustrates its financial performance by comparing its financial data from 1999 to 2013. The company is growing year over year through acquisitions and mergers with the other firms. The company’s performance has been analyzed through various analysis and financial techniques to elaborate the actual financial condition of the company.The experiences gained from the current study will serve the businesses in entertainment industry through providing help full insights for the tactful strategies & elimination of financial risks. The unique analysis of the market helps to manage business environment. Also play a significant role in the development of a theoretical base for further research studies in the field of finance as well as for learning purposes.Expected learning outcomes – The objective of this case study is to demonstrate the critical success factors particularly in financial terms which provides a solid base for a business group to sustain its competitive position & market leader in the industry. The readers are expected to get numerous benefits from this case study. Like an understanding of calculation & interpretation of basis financial ratios & its implications for investors, creditors & financial managers which strengthen their decision making, and it also help researchers who keen about this industry, significance of various financial analyses for a business organization. 

scholarly journals Increasing the company’s performance in knowledge society

2009 ◽  
Vol 55 (No. 3) ◽  
pp. 134-138
Author(s):  
M. Odehnalová
Keyword(s):  
Organizational Change ◽  
Knowledge Management ◽  
Human Resources ◽  
System Approach ◽  
Work Performance ◽  
Knowledge Society ◽  
Company Performance ◽  
High Quality ◽  
The Everyday ◽  
A Company

The management of changes, innovations, knowledge and human resources of a company are among the crucial factors having an impact on the performance of the company. An organizational change is one of the first conditions for the successful increase in the company’s performance if the system approach to the management of changes is observed. A company or its management, if it wants to be successful and to increase the company performance, must strive to change the processes, values and thinking of people, bring new innovative ideas into business and to verify them in the everyday practice. All corporate potential must be used for high-quality innovations that bring profit in the end. If the knowledge management is implemented, the corporate knowledge can be used more efficiently. Management of human resources and work performance ranks among the most-demanding management spheres, having an impact on the overall corporate performance.

scholarly journals ANALISIS PERATAAN LABA, PROFITABILITAS DAN NILAI PERUSAHAAN PADA PT KALBE FARMA TBK

2020 ◽  
Vol 10 (2) ◽  
pp. 164
Author(s):  
Fera Maulina
Keyword(s):  
Secondary Data ◽  
Analysis Data ◽  
Income Smoothing ◽  
Company Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Financial Report ◽  
Financial Condition ◽  
Earning Power ◽  
A Company

Financial report describe the financial condition and results of operations of a company at a certain time or period of time. The writer analyzes PT Kalbe Farma's financial report by looking at Income Smoothing, Profit Margin Ratio, Return On Assets, Return On Equity, Basic Earning Power, Dividend Yield, Dividend Payout Ratio, Price Earning Ratio, and Market to Book Value Ratio. In this study, the writer uses quantitative analysis data with descriptive method. The data used is secondary data that is obtained from the financial report of PT Kalbe Farma Tbk, documentation studies, and literature studies in data collection techniques. The results of this study show that the Eckel Index at PT Kalbe Farma Tbk is 0.9481, which means that PT Kalbe Farma Tbk Company belongs to the category of companies that practice income smoothing. Profitability at PT Kalbe Farma Tbk shows that the performance of the company PT Kalbe Farma Tbk is not good because it has decreased in 2013-2015. In 2016, the company began to increase company performance which can be seen from the increase in the value of profitability. The value of the Company at PT Kalbe Farma Tbk is good even though overall it experiences fluctuations every year.

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