PROFITABILITAS PADA PERUSAHAAN SYARIAH DI DAFTAR EFEK SYARIAH

2021 ◽  
Vol 3 (1) ◽  
pp. 59-76
Author(s):  
Mellya Embun Baining ◽  
Lusiana Aryani

The purpose of this study was to determine the effect of cash turnover, inventory turnover and total asset turnover on profitability in Islamic companies in the list of sharia effects in the consumer goods industry sector in 2019. This study uses independent variables, namely cash turnover, inventory turnover and total asset turnover. The dependent variable is profitability. The data used in this study are secondary data, namely in the form of financial reports of Islamic companies in the consumer goods industry sector in 2018 and 2019. The year 2018 is used to compare 2019. This research is descriptive with a quantitative approach. Statistical mode using multiple linear regression analysis, t test, f test, and coefficient of determination analysis. The results of this study indicate that cash turnover and total asset turnover have an effect on profitability. Inventory turnover has no effect on profitability. By using the F test, it is found that the independent variable has a simultaneous influence on the dependent variable. The calculation of the coefficient of determination shows that all independent variables, namely cash turnover, inventory turnover and total assets turnover can explain the profitability variable of 36.7%, the remaining 63.3% is influenced by other variables not examined in this study.

2020 ◽  
Vol 8 (4) ◽  
pp. 280
Author(s):  
M Wanti Ernita Sianturi

The purpose of this study was to determine the effect of solvabilitas financial ratios, activity and profitability of the company measured by value (Tobin's q) at manufacturing consumer goods industry sector on Indonesia Stock Exchange. Tthis study using a quantitative approach methode. While the types of data used is secondary data. The population used in this study is a company manufacturing consumer goods industry sector in Bursa Efek Indonesia period of 2010-2013. By using purposive sampling techniques or methods to obtain samples. The samples used were 24 companies from 36 industry sectors consumer goods companies that went public during the observation period of 4 years. Data collection method used is the technique of documentation and technical literature. The analytical tool used is multiple linear regression and hypothesis testing using T partially, F test simultaneously and test the coefficient of determination while testing for the model using the classic assumption test results showed a variable Solvency significant negative effect on Tobin's q (t = -2.957; Sig = 0.004) while the variable Activities no significant effect on Tobin's q (t = 0.096; Sig = 0.923) and for the variable profitability showed a positive influence and significant impact on Tobin's q (t = 12.364; Sig = 0.000). F test results indicate that the variable Solvency, Activity and Profitability simultaneously affect the Tobin's q (F count = 57.767; Sig = 0.000). So, the final equation of research results is Y = -1.570 - 0.191 X1 + 0.009 X2 + 0.659 X3 + ei.


2020 ◽  
Vol 4 (1) ◽  
pp. 81-104
Author(s):  
Evi Husnah ◽  
Iwan Setiadi

This study aims to analyze the effect of Current Ratio, Total Asset Turnover, Debt to Equity and Firm Size on Profitability in Manufacturing Companies in the Consumer Goods Industry Sector in 2011-2017. The design of this study is causal associative. The population of this study includes all Manufacturing Companies of the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange during 2011-2017. Sample selection techniques using purposive sampling method and research data obtained by 20 companies. The data analysis technique is done by using Descriptive Statistical Analysis, Classic assumption test which includes normality test, autocorrelation test, heteroscedasticity test and multicollinearity test, Multiple Linear Regression Test and Model Feasibility Test which include Determination Coefficient Test, T test and F Test. The research results partially show the Current Ratio has a negative and not significant effect on Return on Assets. Total Asset Turnover and company size have a positive and significant effect on Return on Assets, and Debt to Equity Ratio has a negative and significant effect on Return on Assets. But Simultaneously it is known that CR, TATO, DER and Size have a significant effect on ROA.


Author(s):  
Sri Isworo Ediningsih ◽  
Agung Satmoko

Covid -19 pandemic that announced by the Indonesian government on March 2, 2020, may have an impact on the company's financial performance, marked by layoffs, decreased productivity, and decreased purchasing power of the people. This study aims to determine the financial performance of companies in the consumer goods industry sector in 2019 - 2020 (food and beverage sub-sector with pharmaceutical sub-sector) listed on the Indonesia Stock Exchange. The financial performance referred to in this study is measured by Current Ratio/CR, Debt Ratio/DR, Total Asset Turnover/TATO, Return On Equity/ROE, and Price Earning/PE. This study found that the financial performance of companies in the consumer goods industry and the financial performance of companies in the food and beverage sub-sector as measured by CR, DR, TATO, and PE increased, but ROE decreased during the pandemic Covid-19. On the other hand, the financial performance of the pharmaceutical sub-sector companies as measured by DR, TATO, ROE, and PE increased, and CR decreased during the Covid-19 pandemic.


2020 ◽  
Vol 20 (3) ◽  
pp. 856
Author(s):  
Indah Astry Wahyuni Sagala ◽  
Cathrine J Pane ◽  
Evrina Yolanda ◽  
Ningsih Firda Yanti ◽  
Maya Sabirina Panggabean

Debts to Equty, Current Ratio, and Total Turnover of Assets to Return On Equity in the Consumer Goods Industry Company that were found on the Indonesia Stock Exchange for the period 2013-2018. This study uses a sample of 19 Consumer Goods Industry companies that were found on the Indonesia Stock Exchange in the period 2013-2018. This research is quantitative research. The data used are secondary data obtained from the site www.Idx.co.id. The sampling method is Purposive Sampling. Data analysis method used is multiple linear testing. The results showed that the Debt to Equity was insignificant to Return on Capital, the current ratio was calculated partially and significantly to Return on Capital and Total Asset Turnover was not partially related and not significant to Return on Capital. Meanwhile, all independent variables in this study support Return on Equity.


IQTISHODUNA ◽  
2016 ◽  
Vol 10 (1) ◽  
pp. 16-27
Author(s):  
Muhammad Nanang Choiruddin

This research is conducted to examine the influence of asset structure variable, size, profitability,liquidity, dividend payout ratio influence capital structure in the consumer goods industry sector companywhich has recorded in Indonesian security exchange (IDX) on 2008–2012 period. This research uses dependentvariable capital structure, independent variable is asset structure, size, profitability, liquidity, devidend payoutratio. The sample is 29 consumer goods industry sector company. The result of F test, the research in consumergoods industry sector company in Indonesia show that all independent variables to capital stucture issignificant. The analysis result of t-test, show that asset structure variable, size, profitability and liquidity tocapital stucture are negative significant. Devidend payout ratio to capital structure is not significant. Thisresult explains that the change of capital structure in the consumer goods industry sector company is notinfluenced by devidend payout ratio. For continued research is suggested used type sample of anothercompany which has not been observed with wider scope of research which has more population with longerperiod and should give additional of the number of variable which influence capital structure.


2022 ◽  
Vol 4 (3) ◽  
pp. 895-913
Author(s):  
Dicky Hidayat ◽  
Sri Hermuningsih ◽  
Alfiatul Maulida

This study is intended to determine the effect of the independent variable (X), namely: Profitability, Liquidity, Leverage, and Company Size on Dividend Policy in the study of companies in the Consumer Goods Industry sector. The research method in this test uses quantitative descriptive and the data used is secondary data from official sources. The population in this study were all companies in the Consumer Goods Industry sector, totaling 60 companies. The sampling technique in this study was using purposive sampling by taking into account certain conditions that had been agreed upon so that the authors decided to use 10 companies as samples in this test. The data obtained with the observation time of 5 years is 50 data. The source of data in this study is secondary data. Test the quality of the data using Descriptive Analysis Techniques, Classical Assumption Test, and Multiple Linear Analysis. The data analysis technique in this test uses the t statistic test, f statistic test, and the coefficient of determination (Adjust R2). The partial test results in this test show that profitability and liquidity have a positive effect on Dividend Policy, while Leverage and Firm Size have a negative effect on Dividend Policy. Simultaneous test results show that the free factors of Profitability, Liquidity, Leverage, and Company Size also have a positive and significant effect on Dividend Policy in the Consumer Goods Industry sector on the IDX for the 2016-2020 period. Keywords: Profitability, Liquidity, Leverage, Firm Size, Dividend Policy


2015 ◽  
Vol 7 (2) ◽  
pp. 83-106
Author(s):  
Pinuji Kukuh Herwinanto ◽  
Tuti Andjarsari

The purpose of this research is to test empirically the effect of Debt to Equity Ratio, Sales Growth, Total Asset Turnover, Return on Equity to Stock Return in Consumer Goods Companies listed in BEI on 2010-2112. The formulation of the problem is hypothesized mainly on the basis of references and empirical study. The hypothesis are then examined by using the Multiple Linear Regression. T test and F test is used to test the influence significances of independent variables partially and simultaneously to stock return. The total population of this study is 36 companies. After doing the purposive sampling, there are 22 companies which is representative as the sample research. The finding of the research shows that Debt to Equiy Ratio, Sales Growth, Total Asset Turnover, and Return On Equity impact significantly to stock return, while the result of partial test shows that Sales Growth and Return On Equity  impact positively and significant. Debt to Equity Ratio impacts positively and unsignificant and Total Asset Turnover impact negatively unsignificant to stock return.


2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Shelly Andelline Dan Indra Widjaja

The purpose of this research is to determine the influence of working capital turnover, total asset turnover, asset growth and sales growth partially and simultaneously to the financial performance of consumer goods companies listed on the Indonesia Stock Exchange during the year 2013-2016. The populations in this research are all manufacturing companies of consumer goods industry listed in Indonesia Stock Exchange. Sampling was done by purposive sampling method. Based on the type of data and analysis, this research is quantitative research and the data source used is secondary data. Data collection method used is direct observation method. Based on multiple linear regression test, it can be concluded that working capital turnover, total asset turnover influence to financial performance while asset growth and sales growth have no influence to financial performance. Simultaneously, the four independent variables significantly influence the financial performance. Based on the coefficient of determination can be concluded that the four independent variables affect the financial performance by 92.65%.


2021 ◽  
Vol 11 (3) ◽  
pp. 209-222
Author(s):  
Annisa Rizal ◽  
Dedik Nur Triyanto

Dividend policy is a company's decision to determine whether the profits earned by the company will be distributed to investors in the form of dividends or by increasing the company's retained earnings. The purpose of this research was to determine the effect of earnings per share, investment opportunities, total asset turnover, and collateralizable assets on dividend policy in consumer goods industry entities listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this research was the consumer goods industry listed on the Indonesia Stock Exchange of 52 entities in 2015-2019. The technique of determining the sample used is purposive sampling. The samples obtained are 13 companies incorporated in the consumer goods industry sectors in the Indonesia Stock Exchange for 2015-2019. Based on the analysis, the result shows that the variable total asset turnover partially has a significant positive effect on dividend policy. Collateralizable asset variable has a significant negative impact on dividend policy. In contrast, the investment opportunity variables and earnings per share don't affect dividend policy. This research can be used as a reference for stakeholders in the company to consider the total asset turnover that affects dividend policy in a company.


2020 ◽  
Vol 6 (1) ◽  
pp. 82
Author(s):  
Inayatul Fitria Saputri ◽  
Muhammad Nafik Hadi Ryandono

The goal is the reseach is to determine the effect of firm size and profitability as well as total assets turnover of companies in the sector of Consumer Goods Industry Listed In Indonesia Sharia Shares Index (ISSI) partially or simultaneously. The method of research used is the quantitative approach. The sample of the research is are 13 companies registered in Indonesia Sharia Shares Index (ISSI) that meet the criteria of purposive sampling. The analysis technique used best estimation model by Random Effect Model (REM). The result of the partial test shows that firm size, profitability variable and total asset of turnover is influenced simultaneously and significantly in stock return concerning the policy of consumer goods industry sector listed in Sharia Shares Index. Further, some of the firm size variable have significantly positive influence. In the contrary, the profitability and the total asset turnover have a negative influence and insignificant effect concerning stock return of consumer goods industry sector listed in Sharia Shares Index from 2012 to 2016 periodKeywords: Firm Size, Profitability, Total Assets Turnover, Return Saham


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