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

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.

Riset ◽  
2021 ◽  
Vol 3 (2) ◽  
pp. 534-549
Author(s):  
Rahmawati Hanny Yustrianthe ◽  
Sufyana Mahmudah

This study aimed to determine the effect of Return on Equity (ROE) and Debt to Total Asset Ratio (DAR) on Firm Value in manufacturing companies listed on the Indonesia’s Stock Exchange 2015-2019, both partially and simultaneously. The research was categorized as an associative research by using. 179 companies listed on the Indonesia Stock Exchange (BEI) as a population. The sample obtained from 63 companies were selected using purposive sampling technique. The data in this study are secondary data obtained through the Indonesia Stock Exchange (BEI) and related company websites then being analyzed with multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression test, and normality test. The results showed that the Return on Equity (ROE) has a positive effect on Firm Value, Debt to Total Asset Ratio (DAR) has no significant effect on firm value, and Return on Equity (ROE) & Debt to Total Asset Ratio (DAR) has affect on firm value.   Keywords: ROE, DAR, Book Value.


2020 ◽  
Vol 8 (1) ◽  
pp. 43-50
Author(s):  
Vellyza Colin ◽  
Buyung Keraman ◽  
Dian Dwianamaydinar ◽  
Mahdalin Prasensi

The distraction method is a method for pain relief by diverting the patient's attention to other things so that the patient will forget about the pain he is experiencing. The purpose of this study was to determine the effect of the distraction technique of watching animated cartoons on the decrease in pain scale during injection in preschool children (3-6 years) in the Edelwis room of Dr. M. Yunus Bengkulu General Hospital. This research is a quantitative study with a pre-experimental research design using a one group pretest and posttest design. Samples of 30 respondents were taken by accidental sampling technique. Primary data collection was carried out using a pain scale questionnaire, while secondary data were obtained from related agencies that were related in this study. The results of the study, from 30 respondents there were 23 people with mild pain and 7 people with moderate pain after being treated watching animated cartoons. Based on the Wilcoxon Signed Rank Test, the Z value of -3.963 is obtained with the A symp value. Sig (ρ) = 0,000, because the value of ρ 0.05, it can be concluded that there is an influence of the distraction technique of watching animated cartoons to reduce the pain scale in pre-school children when injecting in the Edelweis room of Dr. Yunus Bengkulu General Hospital. It is expected that health workers and the community can be more focused on care for children when the child is hospitalized in undergoing hospitalization. Keywords: Distraction Technique, Watching Animated Cartoons, Pain Scale


2020 ◽  
Vol 2 (2) ◽  
pp. 63-74
Author(s):  
Geovana Rizky Firdaus ◽  
Siti Ruhana Dara

This study aims to analyze Comparative Analysis Before and After Merger and Acquisition of Financial Performance of Companies Listed on the Stock Exchange for the 2013-2017 period. The population used is a non-financial company registered on the IDX that carries out merger and acquisition activities for the period 2013-2017. Samples are determined by purposive sampling technique and obtained 9 companies. Types of quantitative research. The data analysis method used is the normality test, and hypothesis testing using the Wilcoxon signed-rank test non-parametric test paired sample t-test. Wilcoxon signed-rank test for CR, TATO, ROA and NPM, DER testing, paired sample t-test for DR at 1 and 4 years after mergers and acquisitions has Asymp.Sig (2-tailed) value is greater than the significance value set α = 0.05 (> 0.05). CR experiences significant differences, TATO has no difference 1 before and 4 years after, ROA and NPM get results that do not have significant differences, DER and DR did not experience significant results on financial performance. So that the company's financial performance remains a fairly stable situation.    


2021 ◽  
Vol 5 (2) ◽  
pp. 173-190
Author(s):  
Tri Neliana ◽  
Rina Destiana

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.


Author(s):  
Otes Suriana ◽  
Fraternesi Fraternesi ◽  
Erwin Febriansyah

Company value is the price that prospective buyers are willing to pay if the company is sold. Company value is defined as market value. Because the value of the company can provide maximum prosperity for shareholders if the company's stock price increases. The higher the stock price, the higher the shareholder prosperity. This study aims to find out how much influence solvency, profitability, and liquidity have on firm value. The data used in this study are secondary data obtained from the financial statements of manufacturing companies listed on the Stock Exchange in the 2016-2018 period. The sampling technique used was purposive sampling. The number of companies sampled in this study were 35 companies so that the total sample of the study was 105 observations. The data analysis method used is multiple linear regression analysis. The results of this study are still many variables outside the study that can explain the value of the company. The coefficient of determination is 0.495, which means 49.5% of the company's value is influenced by these variables, while the rest is explained by other variables. Based on the results it can be concluded that solvency, profitability, and liquidity have a significant effect on firm valueKeywords: Solvency, Profitability, Liquidity, and Firm Value 


2021 ◽  
Vol 1 (1) ◽  
pp. 59-66
Author(s):  
Hikmah

This study aims to determine changes in the company's financial performance before and after the case merger in banking companies listed on the Indonesia Stock Exchange. The population in this study were all banking companies that carried out the merger. The sample used was five banking companies that conducted mergers in 2015 to 2019. The technique used in sampling was purposive sampling technique. The data analysis technique used in this research is quantitative analysis to test the differences in financial performance ratios with the Wilcoxon Signed Rank Test. The result have changes in banking companies listed on the Indonesia Stock Exchange between before and after the merger


2018 ◽  
Vol 4 (3) ◽  
pp. 323-329
Author(s):  
Setiawati Setiawati

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


2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Dina Patrisia ◽  
Muthia Roza Linda ◽  
Ursa Yulianti

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on the value of the company. This research is classified as causative research. The populations in this study are all Manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study is using purposive sampling technique with a total sample of 213 samples. The data used is secondary data. The data analysis method used is multiple regression. The results showed that investment decision variables affect the value of the company in a positive direction, funding decisions affect the value of the company in a negative direction, and dividend policy affects the value of the company with a positive direction on Manufacturing companies listed on the IDX. With this research, it is expected that researchers who can further conduct research related to factors that influence the value of the company whose impact is higher than what researchers have met. By using different proxy and data processing methods to produce more accurate data processingKeywords: Investment decisions; funding decisions; dividend policy; company value


2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Anindiya Mustika Gunarwati ◽  
Siti Maryam ◽  
Sudarwati Sudarwati

The purpose of this study was to determine the effect of Capital Structure and Firm Size on Firm Value with Profitability as Intervening Variables. (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange for the 2016-2018 Period). This research uses quantitative descriptive research type. Sample 27 companies using Purposive sampling technique. The analysis method uses path analysis with SPSS software version 21.Based on the test result min this study that the variable capital structure and company size have a positive and significant effect on profitability. Capital structure has no effect on firm value, firm size and profitability affect company value, and profitability is able to mediate the effect of capital structure and firm size on firm value. Keywords: capital structure, company size, profitability and firm value.


2021 ◽  
Vol 2 (2) ◽  
pp. 83-88
Author(s):  
Inayatur Rosyidah ◽  
Iva Milia Hani Rahmawati

Introduction: Toothbrushing practice is a common problem encountered in maintaining children's dental and oral hygiene. The Bass Technique introduces to improve the practice of toothbrushing and promotes dental/oral hygiene among school-aged students. This study aimed to know the effect of the toothbrushing simulation method with bass technique on the dental and oral hygiene practice in Pulo Lor III Elementary School. Methods: This was a pre-experimental study with one group pretest-posttest design. The study population was 49 students aged between 7 to 10 years old in Pulo Lor III Elementary School. Thirty students selected for the study by the purposive sampling technique. The independent variable was the toothbrushing method with the bass technique, while the dependent variable was dental and oral hygiene. An observation sheet and OHI-S questionnaire were employed to collect the study data. The Wilcoxon signed-rank test used to analyze the study data collected. Results: The result revealed after the implementation of the bass technique, the number of participants with poor practice of dental and oral hygiene was increasing by a total of 0 (0%), followed by good and moderate practice of oral hygiene with a percentage of 13 (43.3%) and 17 (56.7%), respectively (p=0.000). The dental and oral hygiene observed after and before the implementation of the bass technique was also significant, with the value of p of 0.000. Conclusion: Toothbrushing with bass technique significantly affected the dental and oral hygiene among students aged between 7 to 10 years old in Pulo Lor III Elementary School, Jombang District.


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