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.

scholarly journals PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Maizah Rosita ◽  
Rilla Gantino
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Short Term ◽  
Return On Assets ◽  
Return On Equity ◽  
Financial Report ◽  
Test Result

The purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report  of Food & Beverage Company from 2011-2015 listed on BEI,  used  purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test  or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share.

scholarly journals Analisis Perbedaan Profitabilitas Sebelum dan Sesudah Memenangkan Top CSR (Corporate Social Responsibility)

1970 ◽  
Vol 13 (1) ◽  
pp. 76-92
Author(s):  
Sixtia Apriyana Asrul ◽  
Wiwik Andriani ◽  
Eka Rosalina
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Return On Assets ◽  
Return On Equity ◽  
Paired Sample ◽  
Net Profit ◽  
Before And After ◽  
Corporate Social ◽  
A Company

This study aimed to examine whether there are differences in the profitability of a company before and after winning TOP CSR. The data used in this study is secondary data obtained from the financial statements of companies listed on the Indonesia Stock Exchange for the period 2008-2017. The sample of this study consisted of 17 companies using purposive sampling, ie companies that won TOP CSR from 2011-2017, companies listed on the Indonesia Stock Exchange and companies that had issued 3 years of financial statements after winning the CSR TOP. The variable used in this study is profitability which is proxied by Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). Hypothesis testing is carried out by Paired Sample T-test using the IBM SPSS Version 20 software. Based on the tests carried out, it can be concluded that there are differences in profitability as seen from the ROA side, whereas when viewed from the ROE and NPM side it is not there are differences in profitability.

scholarly journals ANALISIS KINERJA SAHAM SEBAGAI DAMPAK DARI DETERMINASI NON PERFORMING LOAN TERHADAP PROFITABILITAS

AdBispreneur ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 145
Author(s):  
Andri Helmi Munawar ◽  
Yogi Sugiarto Maulana
Keyword(s):  
Stock Prices ◽  
Quantitative Methods ◽  
Banking Sector ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Performance ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Stock Portfolio ◽  
A Company

Fundamental performance of the banking sector which is proxied by CAMEL analysis is an indicator that is able to assess the level of soundness of a company that has an impact on the potential performance of a company's stock portfolio. This article wants to reveal how companies can understand how to improve company performance and improve performance on company performance. The sample in this study uses purposive sampling, secondary data on financial statements of PT Bank Negara Indonesia (Persero) Tbk with a study period of 2007-2017, research using quantitative methods with explanatory methods, analysis techniques using path analysis. The results of this study indicate that non-performing loans have a significant effect on return on assets, but partially both the effects of non-performing loans and return on assets are not significant on stock prices. The existence of mediation variables in this study does not become a significant influence on changes in stock prices, meaning that there is no significant non-performing loan effect on stock prices with return on assets as an intervening variable.. Kinerja fundamental sektor perbankan yang diproksikan dengan analisis CAMEL merupakan indikator yang mampu menilai tingkat kesehatan suatu perusahaan yang tentunya ber-impact terhadap kinerja potofolio saham perusahaan. Penelitian ini ingin mengungkap bagaimana perusahaan dapat mengetahui dampak kinerja fundamental salah satu aktiva produktif yang berisiko (non performing loan) terhadap profitabilitas bank dan dampaknya pada performance saham perusahaan. Sampel pada penelitian ini menggunakan purposive sampling, data sekunder laporan keuangan PT Bank Negara Indonesia (Persero) Tbk dengan periode waktu penelitian 2007-2017, pendekatan penelitian menggunakan kuantitatif dengan metode eksplanatori, teknik analisis menggunakan analisis jalur. Hasil penelitian ini menunjukkan non performing loan memiliki pengaruh signifikan terhadap return on asset, namun secara parsial baik pengaruh non performing loan dan return on asset tidak signifikan terhadap harga saham. Keberadaan variabel mediasi dalam penelitian ini tidak menjadi pengaruh berarti terhadap perubahan harga saham, artinya tidak terdapat pengaruh signifikan non performing loan terhadap harga saham dengan return on asset sebagai variabel intervening.

scholarly journals Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Berpartisipasi Dalam Indonesia Sustainability Reporting Awards (ISRA)

1970 ◽  
Vol 12 (2) ◽  
pp. 73-84
Author(s):  
Megi Oktriani Herman ◽  
Randy Heriyanto
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Return On Equity ◽  
Financial Report ◽  
Net Profit ◽  
Before And After ◽  
Corporate Funding ◽  
Profitability Ratios ◽  
A Company

This study discusses the importance of corporate funding between before and after agreeing to the ISRA. This study uses secondary data. The variables in this study are financial in terms of profitability ratios that use returns on assets (ROA), return on equity (ROE), net profit margin (NPM). The study sample consisted of 13 companies with a purposive sampling method, namely a company that was the participant of the Indonesian Sustainability Reporting Award three years in a row in 2007-2011. Data collecting research samples can be accessed through the company's website and the website of the National Sustainability Reporting Center and the company that publishes the Annual Financial Report for 2004-2014 which can be accessed through the company's website. Hypothesis testing is done by using paired sample t-test using IBM SPSS version 20 software. The results show that there are no differences between companies before and after being reported in the Indonesian Sustainability Reporting Report.  

Analisis Rasio Rentabilitas Asuransi Syariah

2020 ◽  
Vol 3 (1) ◽  
pp. 48-58
Author(s):  
Muhammad Priyoso Choirawan ◽  
Muhammad Iqbal Fasa ◽  
Suharto Suharto
Keyword(s):  
Financial Performance ◽  
Investment Fund ◽  
Insurance Company ◽  
Fund Management ◽  
Return On Assets ◽  
Return On Equity ◽  
Financial Report ◽  
Financial Condition ◽  
The Stability ◽  
Islamic Insurance

The purpose of this research is to provide information, a broad view and increase knowledge in the field of insurance, especially Islamic insurance,  to analyze the financial performance of Islamic insurance through Sharia Insurance Rentability Ratio Analysis: a Study at PT. Asuransi Takaful Keluarga for the Period of 2017-2020. The results of this study are expected to be an illustration in understanding and assessing the financial condition of Islamic insurance company. The data used is the financial report (annual report) of PT. Asuransi Takaful Keluarga for the period December 2017 to December 2020. The ratio used in this analysis is the Rentability Ratio which consists of Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) ratios. The financial performance of PT. Asuransi Takaful Keluarga for the 2017-2018 period is not good enough. This can be seen from the decreasing percentage of the profitability ratio. The company must be able to improve investment fund management, tabarru fund management or underwriting. In addition, the company's revenue also needs to be increased in order to maintain the stability of the company's operations in the future.

scholarly journals ANALISIS PIUTANG USAHA PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) DI AIRMADIDI KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Erlita Mentari Lahengking ◽  
Inggriani Elim ◽  
Rudy Pusung
Keyword(s):  
Research Result ◽  
Secondary Data ◽  
Financial Report ◽  
Accounts Receivable ◽  
Accounting Management ◽  
Report Data ◽  
Collection Period ◽  
Turn Over ◽  
A Company ◽  
Descriptive Method

Accounts receivable of a company generally represent the bulk of current assets and the largest part of the total assets of the company. Therefore, good accounting and accounting management of these accounts receivable is very important to be applied. This study aims to determine the management and recording of accounting receivables and accounts receivable analysis applied to PDAM Kabupaten Minahasa Utara. The object of this research is PDAM Kabupaten Minahasa Utara. The method used in this study is descriptive method is a method used to draw or analyze, comparing a research result but not used to make wider conclusions. Sources of data used are secondary data that is financial report data PDAM Kabupaten Minahasa Utara in the period 2013 until the period 2015 obtained from PDAM Kabupaten Minahasa Utara. The results showed that PDAM Kabupaten Minahasa Utara has applied SAK ETAP on accounting management and accounting records but there are still some provisions that have not been implemented PDAM Kabupaten Minahasa Utara in accordance with SAK ETAP so there are many bad debts. The result of analysis of Receivable Turn Over (RTO) and Average Collection Period (ACP) ratio shows that receivable turnover and receivable collection do not match with the target company.Keywords : Accounts Receivable, Accounts Receivable Turnover, Receivables Collection, SAK-ETAP

scholarly journals Efektivitas Pelaksanaan Tugas Dan Fungsi Bagian Humas Dan Protokol Dalam Menjaga Citra Kepala Daerah Pada Humas Dan Protokol Sekretariat Daerah Kabupaten Jembrana

2020 ◽  
Vol 3 (1) ◽  
pp. 1-9
Author(s):  
I Gede Arya Suta Satya Pramana ◽  
Ni Wayan Sutiani
Keyword(s):  
Public Relations ◽  
Secondary Data ◽  
Analysis Data ◽  
Government Agency ◽  
The Public ◽  
Analysis Technique ◽  
And Function ◽  
Sample Method ◽  
A Company ◽  
Collection Methods

Every government agency, company, or other institution must have a PublicRelations and Protocol. Public Relations and Protocols have the duty and function totake responsibility and maintain a positive image that already exists in an agency orcompany and to better re-image where the agency or company is located, has the roleof delivering a policy or all information carried out by an agency or a company. Fromthe above background, the purpose of this study is to find out how the effectivenessof the implementation of the duties and functions of the Public Relations and ProtocolSection in Maintaining the Image of the Regional Head (Study in the Public Relationsand Protocol Section of the Jembrana Regency Regional Secretariat.The data in thisstudy are qualitative secondary data. The population was taken from employees in thePublic Relations and Protocol Section of the District Secretariat of Jembrana totaling35, the sample method used was the census method. The data analysis technique usedis descriptive qualitative analysis. Data collection methods used in this research areinterview and documentation study methods.The results of the study showed that theeffectiveness of the duties and functions of the Public Relations and Protocol sectionin maintaining the image of regional heads in the Regional Secretariat of JembranaDistrict had been going well, as seen from the indicators: Reception / hearing(domestic and foreign) was carried out in accordance with the specified standards.Guest visits (domestic and foreign) are carried out in accordance with applicableguidelines. Travel to the region / Overseas is carried out in accordance with specifiedguidelines. Meeting / session arrangements are well implemented. The holding of areception / banquet has been carried out well. The implementation of the ceremoniesis in accordance with the established rules. With the implementation of the duties andfunctions of the Public Relations and Protocol section, the image of the regional headcan be maintained properly, as seen from the indicators: Personality of the regionalhead increases with the implementation of public relations and protocol activitiesproperly. Reputation of Jembrana Regency has improved the implementation ofpublic relations and procolo activities. The value of Jembrana Regency increases withthe implementation of public relations and procolo activities properly. Identity or selfcan be seen by the implementation of public relations and protocol activities well.

scholarly journals Probability Factors Affecting Income Smoothing in Banks in 2010−2016

2018 ◽  
Vol 9 (3) ◽  
pp. 219-225
Author(s):  
Kartika Dewi
Keyword(s):  
Stock Exchange ◽  
Income Smoothing ◽  
Operating Expense ◽  
Return On Assets ◽  
Return On Equity ◽  
Factors Affecting ◽  
Economic Decision ◽  
Expense Ratio ◽  
Probability Ratio ◽  
Net Interest Margin

The purpose of this research was to examine profitability factors in banking that affected income smoothing. Profit is the most important number for readers in making the economic decision. This research used probability factors that affected income smoothing in the bank. Probability ratio testing used Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Operating Expense Ratio (OER). The population was all banks listed in Indonesian Stock Exchange in 2010-2016. The sample was 203 data obtained through purposive judgment sampling. Using Logistic Binary Regression from SPSS version 20, Eckel Index was used to determine which companies smooth its income. The result shows that ROA, NIM, and OER are significant to income smoothing. However, ROE does not affect income smoothing significantly.

scholarly journals Pengaruh Leverage, Likuditas, Perputaran Modal Kerja dan Inflasi Terhadap Profitabilitas pada Perusahaan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018

2021 ◽  
Vol 9 (1) ◽  
pp. 17
Author(s):  
Christine Refina Malinda Pande ◽  
Deannes Isynuwardhana
Keyword(s):  
Oil Palm ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Working Capital ◽  
Financial Report ◽  
Financial Condition ◽  
Secondary Data Source ◽  
Data Source ◽  
Positive Effect

ABSTRACTOil palm companies are one of the sectors that have an impact on the economy. Indonesia has a climate that is very suitable for planting oil palm. The company's goal is to make a profit. Then the company will improve its financial performance in order to achieve its goals. Basically, the goal of the company is to be able to increase the company's profitability. The company's profitability will reflect a company's financial condition, and illustrate the effectiveness and efficiency of the company in managing its operations. The purpose of this study is to determine the significant effect of leverage, liquidity, working capital turnover, and inflation that affect the profitability of oil palm companies listed on the Indonesia Stock Exchange in the 2015-2018 period with a large sample of 11 companies. The results of the study with panel data analysis using the E-views 9 application. The data collection method used a secondary data source in the form of an annual financial report document. Based on the research results, it is found that simultaneously leverage, liquidity, working capital turnover, inflation have an effect on profitability. Partially leverage, liquidity has a positive effect on profitability, and working capital turnover, inflation has no effect on profitability.

The influence of capital structure on firm profitability in USA and Bangladesh engineering industry

2021 ◽  
pp. 2150029
Author(s):  
Abdelkader Derbali
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Positive Influence ◽  
Engineering Industry ◽  
Company Performance ◽  
Return On Assets ◽  
Return On Equity ◽  
Negative Effect ◽  
Real Picture ◽  
The Impact

The aim of this paper is not only to determine and compare the nature of capital structure but also its effect on company performance of engineering industry of USA and Bangladesh. We utilize a panel data methodology based on a sample of 34 listed engineering companies of Bangladesh on Dhaka Stock Exchange (DSE) and a mixture of 34 (small, medium and large) engineering companies listed in NASDAQ in USA during the period of study from 2012 to 2019. Our empirical results indicate that the capital structure of engineering industry of USA and that of Bangladesh is different. Also, we demonstrate that capital structure has negative effect on company profitability of engineering industry of USA. Capital structure presents a negative effect on Earning per Share and Return on Assets (ROA) and positive influence on Return on Equity (ROE) and Tobin’s Q of engineering industry of Bangladesh. We conclude that the impact of capital structure on company’s profitability by only one sector and then compare the findings to know the real picture of the link. Investors, auditors, analysts and practitioners should consider many factors to examine the banking performance. Our results from this study may relate to Asian countries with similarities in engineering industry to that in Bangladesh.

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