scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI DI BEI

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.

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.


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


2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Rita Tri Yusnita

This study aims to determine the effect of simultaneous and partial ownership structure and earnings management on firm value in the Consumer Goods Industry Sector Companies that are listed on the Indonesia Stock Exchange in 2014. The method used in this study is the census method. The population studied was 32 companies in the Consumer Goods Industry Sector that were listed on the Indonesia Stock Exchange in 2014. The data collected were secondary data. Analysis of the data in this study used path analysis using SPSS V. 24. The results showed that the ownership structure and earnings management, simultaneously, had a significant effect on the value of the company in the Consumer Goods Industry Sector Companies that were listed on the Indonesia Stock Exchange in 2014. The ownership structure, partially, has no significant effect on the value of the company in the Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange in 2014. Earnings management, partially, has a significant effect on the firm value of the Consumer Goods Industry Sector Companies that are listed on the Exchange Indonesian Securities in 2014, and ownership structure does not significantly influence earnings management in the Consumer Goods Industry Sector Companies that are listed on the Indonesia Stock Exchange in 2014. Keywords: ownership structure, earnings management, company value


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.


Media Ekonomi ◽  
2016 ◽  
Vol 16 (2) ◽  
pp. 229
Author(s):  
Ika Yustina Rahmawati

This study aims to determine the effect of profitability, size and growth of the company's capital structure in the consumer goods industry sector based on the pecking order theory and trade-off theory. This research was conducted using the procedure panel data for a sample of 26 consumer goods industry sector companies listed on the Indonesia Stock Exchange during 2009- 2013. The findings of this study is to support H1a, H2b and H3b. based on the results of the analysis of the profitability variable (measured ROE) there is a negative correlation significant at α = 5%, which means supporting the pecking order theory. The size variable (as measured by total assets) and growth (which was measured by the Market to Book Value) positively associated significant at α = 5% and 10%, which means supporting the trade-off theory. For the selection method of FEM and REM, researchers used a test in which the capital REM Test Hausmant be an option for the measurement of capital structure (DER, DAR and Working capital) while FEM selected for the measurement of capital structure (Leverage). Keyword: profitability, size, growth, capital struktur, pecking order theory and trade-off theory


2019 ◽  
Vol 2 (1) ◽  
pp. 71
Author(s):  
Darti Djuharni ◽  
Intan Novitasari

This research was conducted to test the effect of CSR on financial performance and add environmental variables as intervening. This type of research is Explonatory research using financial data published on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies in the consumer goods industry sector for three years, namely 2015, 2016, and 2017. From the number listed, they were selected according to the criteria determined to be used as research samples. The number of companies that met the criteria for further analysis was thirteen companies with observations over three years. The results of this study indicate that CSR significantly influences the company's financial performance, and environmental performance as an intervening variable significantly influences the company's financial performance.


Author(s):  
Yusi Amelia ◽  
Rina Y Asmara

This study aims to analyze the effect of current ratio (CR), debt to equity ratio (DER), and return on equity ratio (ROE) on dividend payout ratio (DPR) in the consumer goods industry sector listed in Indonesia Stock Exchange period of 2012-2017. The sample selection in this study using purposive sampling method and got 13 companies that match the criteria. From result of research got value of adjusted R-Square equal to 62.64%. It indicated that return on equity has a significant negative effect on dividend payout ratio with regression coefficient equal to -1.070932. However, the result of current ratio has insignificant negative effect on the dividend payout ratio with regression coefficient of -2.462612 and debt to equity ratio has insignificant positive effect on the dividend payout ratio with regression coefficient of 0.012540.


2020 ◽  
Vol 6 (1) ◽  
pp. 13
Author(s):  
Fitri Amalia Azzahra ◽  
Aftoni Sutanto

This study is entitled Analysis of the Effect of Financial Financial Ratios on Stock Returns on Consumer Goods Companies Listed on the Indonesia Stock Exchange in 2012-2014. The purpose of this study is to determine whether the variable Current ratio (CR), Debt to Equity Ratio (DER), Earning per Share (EPS), and Total Asset Turn Over (TATO) affect the stock return. The analytical tool used is multiple linear regression, t test, F test, and R2. T test results prove that the CR variable has no effect on stock returns with a probability value of 0.9755, the DER variable has no effect on stock returns with a probability value of 0.9442, the EPS variable has an effect on stock returns with a probability value of 0.0049, and TATO has no effect on stock returns with a probability value of 0.9809. The test results with the F test prove that the variables CR, DER, EPS, and TATO simultaneously have no effect on stock returns with a probability value of 0.050589. The R2 test result, 0.278689, shows that the dependent variable of stock returns can be explained by the independent variables CR, DER, EPS, and TATO by 27.8% while the remaining 72.2% is explained by other variables not examined in this study.


2020 ◽  
Vol 8 (1) ◽  
pp. 27-36 ◽  
Author(s):  
Melisa Rahmadianti ◽  
Yuliandi Yuliandi

The purpose of this study was to determine the effect of profitability, business risk, managerial ownership, and tax on the capital structure of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Capital structure is proxied by debt to equity ratio. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2014-2017. Sample selection through purposive sampling method. There are 12 companies that meet the criteria as research samples so that the observation data is around 48. This study supports literature studies by processing secondary data obtained from annual reports. The analytical method used is multiple linear regression analysis through the program SPSS version 23. The results of this study indicate that profitability, business risk, managerial ownership, and tax simultaneously affect the capital structure with a significance level of 0,000. Partially profitability, business risk, and tax affect the capital structure with a significance level of 0,000. Managerial ownership partially does not affect the capital structure with a significance level of 0,058.   Keywords : Profitability, business risk, managerial ownership, tax, capital structure.


2021 ◽  
Vol 2 (2) ◽  
pp. 092-106
Author(s):  
Candra Kurnia Saputri ◽  
Axel Giovanni

This research was conducted with the aim of knowing the effect between profitability, size  and liquidity on firm value in consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. This research was conducted because there are still differences in research results and  there is fluctuation in the value of the company in the consumer goods industry sector companies listed on the Indonesia Stock Exchange.  The population used in this study were companies in the consumer goods industry listed on the IDX in the 2014 - 2018 period. While the sample used in this study were 37 companies in the consumer goods industry sector which were selected using the purposive sampling method.  The data analysis technique used is multiple regression analysis in order to determine the relationship between variables.  The results of this study indicate that profitability, size and liquidity simultaneously have an influence on firm value.  Partially profitability has a positive and significant effect on firm value, size has no effect on firm value and liquidity has a negative and significant effect on firm value.


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