scholarly journals The Effect of Financial Performance on the Profitability of Food and Beverage Companies in Indonesia

2020 ◽  
Vol 12 (1) ◽  
pp. 30
Author(s):  
Herdiyana Herdiyana ◽  
Adi Sumarno ◽  
Endri Endri
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Financial Statements ◽  
Linear Regression Method ◽  
Small Contribution ◽  
Test Tool ◽  
Multiple Linear Regression Method ◽  
Food And Beverage ◽  
Asset Turnover ◽  
Descriptive Statistical Analysis

This study aims to determine the effect of the company's financial performance which is calculated from total assets, net capital and total asset turnover on the profitability of the food and beverage sub-sector companies listed on the Indonesian Eefek Exchange in the period 2015-2018. The method is done by collecting secondary data taken from the company's financial statements on the IDX. The research test tool used descriptive statistical analysis and the inference of the multiple linear regression method. The results showed that total assets, net working capital and total assets turnover independently had no significant and significant effect on profitability as well as join contribution also had no effect but could make a small contribution to the profitability of food and beverage sub-sector companies listed in IDX.

scholarly journals PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
A.Yuliatma Hidayat ◽  
Indianik Aminah ◽  
Novitasari Novitasari
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Analysis Method ◽  
System Method ◽  
Net Profit ◽  
Asset Turnover

PENILAIAN KINERJA KEUANGAN PERUSAHAAN DENGAN ANALISIS DU PONT SYSTEM STUDI KASUS PADA EMPAT PERUSAHAANTELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 - 2018 A.Yuliatma Hidayat [email protected] Indianik Aminah [email protected] Novitasari [email protected] Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThe  purpose  of  this  research  is  to  find  out  how  the  financial  performance  of  PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk and PT Smartfren Telecom Tbk by using the Du Pont System Method. Data analysis method used in this research is Du Pont System Method. The variables used in this study are Total Asset Turnover (TATO), Net Profit Margin (NPM), and Return on Investment (ROI). The data used are secondary data in the form of company financial statements. The results showed that PT Telekomunikasi Indonesia Tbk has a very good financial performance where all variables are above the industry average. PT XL Axiata Tbk has a fairly good financial performance because only the Net Profit Margin variable is above the industry average. PT Indosat has a relatively good financial performance where only the Total Asset Turnover variable is above the industry average. PT Smartfren Telecom Tbk has poor financial performance because all variables are below the industry average. Keywords: Du Pont System, Return On Investment, Net Profit Margin, Total Asset Turnover ABSTRAKTujuan Penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan perusahaan PTTelekomunikasi Indonesia Tbk, PT XL Axiata Tbk, PT Indosat Tbk dan PT Smartfren Telecom Tbkdengan menggunakan Metode Du Pont System. Metode analisis data yang digunakan dalam penelitian ini adalah Metode Du Pont System. Variabel yang digunakan dalam penelitian ini adalah Total Asset Turnover (TATO), Net Profit Margin (NPM), dan Return On Investment (ROI). Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa PT Telekomunikasi Indonesia Tbk memiliki kinerja keuangan yang sangat baik dimana semua variabel berada diatas rata-rata industri. PT XL Axiata Tbk memiliki kinerja keuangan yang cukup baik karena hanya variabel Net Profit Margin yang berada diatas rata-rata industri. PT Indosat tbk memiliki kinerja keuangan yang cukup baik dimana hanya variabel Total Asset Turnover yang berada diatas rata-rata industri. PT Smartfren Telecom Tbk memiliki kinerja keuangan yang tidak baik karena semua variabel berada dibawah rata-rata industri. Kata kunci: Du Pont System, Return on Investment, Net Profit Margin, Total Asset Turnover

scholarly journals COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE PT KALBE FARMA, Tbk. AND PT KIMIA FARMA (Persero) Tbk USING DU PONT SYSTEM IN 2012-2014

AdBispreneur ◽  
2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Nenden Kostini ◽  
Ratna Meisa Dai ◽  
Dinda Rizki Oktaviani
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Net Profit ◽  
Asset Turnover ◽  
Using Data

ABSTRACTThis study aimed to compare the financial performance of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk using du Pont system in 2012 until 2014. The company's financial performance seen from a return on investment along with its constituent components consisting of total assets turnover and net profit margin. The method used in this study is a comparative quantitative approach using data from the financial statements of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk years 2012-2014 which includes the balance sheet and profit and loss. The processed data is secondary data. Data were analyzed using analysis du pont system. The results showed that the financial performance of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk in 2010 and 2012 continued to decline. Return on investment of PT Kalbe Farma Tbk above - average industry return on investment while PT Kimia Farma Tbk is below average - average industry. PT Kalbe Farma Tbk have better financial performance of PT Kimia Farma (Persero) Tbk.Keywords: Financial performance, return on investment (ROI), total asset turnover, net                    profit margin, du pont system  ANALISIS PERBANDINGAN KINERJA KEUANGAN PT KALBE FARMA TBK DAN PT KIMIA FARMA PERSERO (TBK) DENGAN MENGGUNAKAN METODE DU PONT SISTEM TAHUN 2012 – 2014ABSTRAKPenelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk dengan menggunakan du pont system tahun 2012 hingga 2014. Kinerja keuangan perusahaan dilihat dari return on investment beserta komponen penyusunnya yang terdiri dari total assets turnover dan net profit margin.  Metode yang digunakan dalam penelitian ini adalah komparatif dengan  pendekatan kuantitatif dengan menggunakan data laporan keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk tahun 2012 - 2014 yang meliputi laporan neraca dan laba rugi. Data yang diolah merupakan data skunder. Teknik analisis data menggunakan analisis du pont system.  Hasil penelitian menunjukan bahwa kinerja keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk tahun 2010 hingga 2012 terus mengalami penurunan. Return on investment PT Kalbe Farma Tbk diatas rata - rata industri sedangkan return on investment PT Kimia Farma Tbk berada dibawah rata – rata industri. PT Kalbe Farma Tbk memiliki kinerja keuangan yang lebih baik dari pada PT Kimia Farma (Persero) Tbk.Kata kunci: Kinerja keuangan, return on investment (ROI), total asset turnover, net profit margin,                   du pont system

scholarly journals Understanding the effect of sustained use of cloud-based point of sales on SMEs performance during covid-19 pandemic

2021 ◽  
Vol 11 (1) ◽  
pp. 33
Author(s):  
Yeney Widya Prihatiningtias ◽  
Maudina Rahma Wardhani
Keyword(s):  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Linear Regression Method ◽  
Point Of Sale ◽  
Qualitative Approaches ◽  
Multiple Linear Regression Method ◽  
Sustained Use ◽  
Food And Beverage ◽  
Medium Enterprises ◽  
The Relationship

This study examined the effect of sustained use of cloud-based point of sales on SMEs’ performance during COVID-19 pandemic. In this study, both quantitative and qualitative approaches were employed. The sample consists of the food and beverage industries from Small and Medium Enterprises (SMEs) located in Malang City, Indonesia. The quantitative data which succeeded to collect 91 responses was taken from the questionnaire distribution of the sample SMEs and it was analyzed by using SPSS 21 with the multiple linear regression method, which indicated there is a relationship between sustained-use of cloud-based point of sale on SMEs non-financial performance during COVID-19 pandemic. 9 SMEs representatives, the owner, or the manager, were also interviewed to gain further insights and to confirm the quantitative findings. Technology Continuance Theory (TCT) was used to explain the link between the sustained use of cloud-based point of sale on SMEs’ performance during the COVID-19 pandemic. However, the results from both approaches found that there is a positive relationship between sustained use of cloud-based point of sale on SMEs non-financial performance during COVID-19 pandemic and the relationship between sustained use of cloud-based point of sale on SMEs financial performance is negative.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER-AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015

2020 ◽  
Vol 9 (2) ◽  
pp. 143
Author(s):  
Dimas Nur Setiantoso Putro ◽  
Desta Rizky Kusuma
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Annual Reports ◽  
The Public ◽  
Before And After ◽  
Asset Turnover ◽  
Data Source

This study is entitled comparative analysis of financial performance before and after mergers-acquisitions in companies listed on the Indonesia Stock Exchange (IDX) Period 2015. The purpose of this study is to determine differences in financial performance before and after mergers and acquisitions of companies listed on the IDX measured using the ratio Total Asset Turnover, Return On Asset, and Net Profit Margin with Purposive Sampling techniques. This type of data source is secondary data taken from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data taken is the data of financial statements and annual reports and sampling conducted with certain criteria. The population used in this study are companies that have merged and are listed on the Indonesia Stock Exchange, as many as 15 companies. The choice of location or place of research on the Indonesia Stock Exchange (IDX) through the official website www.idx.co.id (2019), the reason for choosing this location is because all data such as financial statements can be trusted. Based on the determined sample criteria from 15 merger-acquisition companies listed on the Indonesian Stock Exchange (IDX), 12 sample companies were obtained that met these criteria. The data analysis method used is descriptive analysis to analyze data by describing or describing the data that has been collected as it is without making conclusions that apply to the public or generalizations. Then the data collected was tested for normality and paired sample t-test with the help of the SPSS 22 application program.

scholarly journals PENGARUH RASIO PROFITABILITAS DALAM MENILAI KINERJA KEUANGAN PADA PT BANK BRI SYARIAH Tbk TAHUN 2014-2018

2020 ◽  
Vol 4 (2) ◽  
pp. 179-204
Author(s):  
Malahayatie Malahayatie ◽  
Siti Nurhaliza
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Secondary Data ◽  
Regression Method ◽  
Profit Margin ◽  
Linear Regression Method ◽  
Analysis Method ◽  
Return On Assets ◽  
Multiple Linear Regression Method ◽  
Net Profit

Abstract This study aims to determine how much influence the Gross Profit Margin, Net Profit Margin and Return On Assets on Financial Performance at PT. BRI SyariahTbk in 2014-2018. The data used in this study are secondary data for the period 2014-2018. Data analysis method used in this study is multiple linear regression method. The results showed that partially it can be concluded that Gross Profit Margin has a t-count of 550.7386 which is greater than the t-table of 6.31 (550.7386> 6.31), meaning that Gross Profit Margin has a positive and significant effect on BRI Syariah Bank Financial Performance in Indonesia, partially Net Profit Margin has a t-count value of 144.6863 greater than t-table that is 6.31 (144.6863> 6.31), meaning that Net Profit Margin has a positive and significant effect on the Financial Performance of BRI Syariah Banks in Indonesia, and Return on Assets has a t-count of 423.9126 which is greater than ttable which is equal to 6.31 (423.9126> 6.31), meaning that Return On Assets has a positive and significant effect on the Financial Performance of BRI Syariah Banks in Indonesia. The results of tests carried out simultaneously or together it can be seen that the F-count value is greater than the F-table that is equal to (319218.3> 216), meaning that Gross Profit margin, Net profit Margin and Return On Assets together have a positive and significant effect on performance Bank BRI Syariah Finance in Indonesia. Keywords:    Gross Profit Margin, Net Profit Margin, Return on Assets, Financial Performance   Abstrak Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Gross Profit Margin, Net Profit Margin dan Return On Assets terhadap Kinerja Keuangan pada PT. BRI SyariahTbk tahun 2014-2018. Data yang digunakan dalam penelitian ini adalah data sekunder periode 2014-2018. Metode analisis data yang digunakan dalam penelitian ini adalah metode regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial dapat disimpulkan bahwa Gross Profit Margin memiliki t-hitung 550,7386 lebih besar dari t-tabel 6,31 (550,7386> 6,31), artinya Gross Profit Margin berpengaruh positif dan signifikan terhadap Kinerja Keuangan Bank BRI Syariah Indonesia, secara parsial Net Profit Margin memiliki nilai t-hitung 144.6863 lebih besar dari t-tabel yaitu 6.31 (144.6863> 6.31), artinya Net Profit Margin berpengaruh positif dan signifikan terhadap Kinerja Keuangan Bank BRI Syariah di Indonesia, dan Return on Asset memiliki thitung 423.9126 lebih besar dari t-tabel yaitu sebesar 6.31 (423.9126> 6.31), artinya Return On Assets berpengaruh positif dan signifikan terhadap kinerja keuangan Bank BRI Syariah di Indonesia. Hasil pengujian yang dilakukan secara simultan atau bersama-sama dapat diketahui bahwa nilai Fhitung lebih besar dari Ftabel yaitu sebesar (319218,3> 216), artinya Gross Profit Margin, Net Profit Margin dan Return On Assets secara bersama-sama mempunyai pengaruh positif dan berpengaruh signifikan terhadap kinerja Bank BRI Syariah Finance di Indonesia. Kata kunci: Gross Profit Margin, Net Profit Margin, Return on Assets, Kinerja Keuangan.

scholarly journals The Determinan Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 455-463
Author(s):  
Jusmarni Amir
Keyword(s):  
Capital Structure ◽  
Capital Market ◽  
Stock Price ◽  
Stock Exchange ◽  
Regression Method ◽  
Financial Information ◽  
Share Price ◽  
Linear Regression Method ◽  
Multiple Linear Regression Method ◽  
Food And Beverage

Stocks are currently a popular investment product among investors. Stocks that are of interest to investors are stocks that have a high selling value because the stock price is a very important factor to pay attention to and indicators are used to measure the welfare of shareholders. The higher the share price, the higher the value of the company and vice versa. However, investing in stocks in the capital market is also filled with an element of uncertainty or risk, this is because investors do not know with certainty the results they will get from their investments. Company specific financial information is one of the important internal company factors that can influence investors to invest. The research aims to analyse the effect of Capital Structure, liquidity, and profitability on stock price. Samples used in this study are food and beverage companies listed in the Indonesian Stock Exchange during 2016-2018 periods. Multiple linear regression method used to anlyse the effect of DER,CAR,  and NPM on Stock Price. The results showed that DER and CAR have not significant effect on Stock Price. NPM have a significant effect on Stock Price. Keywords: Capital Structure, liquidity, Profitability, Stock Price

scholarly journals Analyzing the Effect of Board of Commissioners’ Characteristics, Managerial Ownership, and Financial Performance on Financial Risk Disclosure

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Muhammad Syafwan Hady
Keyword(s):  
Financial Performance ◽  
Financial Risk ◽  
Control Variable ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Risk Disclosure ◽  
Independent Variables

<p>This study aims to examine the role of the board of commissioners’ characteristics, managerial ownership, and financial performance on financial risk disclosure. The target population of this study was sharia banks registered in the Indonesian banking directory in 2012-2016. This study used secondary data in the form of annual financial statements obtained from the source sites of each bank. Using purposive sampling, 11 sharia banks in Indonesia were selected as the appropriate sample. This study employed a scoring technique to measure the level of financial risk disclosure. The results show that the independent variables including the board of commissioners size, independent board of commissioners proportion, profitability, and size as the control variable significantly influenced the variable of FRD. However, the variable of CAR, FDR, and managerial ownership had no effect on financial risk disclosure. The result of F test showed that independent variables included in the regression model simultaneously affected the dependent variable.</p>

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

2021 ◽  
Vol 26 (2) ◽  
pp. 22-33
Author(s):  
Wulan Damayanti ◽  
Ari Nurul Fatimah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Fixed Asset ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

scholarly journals ANALYSIS OF FACTORS AFFECTING THE PRICE FLUCTUATION OF CAYENNE PEPPER IN MALANG REGENCY

2021 ◽  
Vol 5 (1) ◽  
pp. 19-26
Author(s):  
Nurul Laili ◽  
Sri Hindarti ◽  
Dwi Susilowati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Commodity Prices ◽  
Secondary Data ◽  
Regression Method ◽  
Linear Regression Method ◽  
Factors Affecting ◽  
Independent Variables ◽  
Multiple Linear Regression Method

 This study aims to 1) Analyze the pattern of changes in commodity prices for spanish pepper in Malang District. 2) Analyzing the factors that influence fluctuations in the price of spanish pepper in Malang District. The research method used is quantitative method that uses secondary data in the form of time series obtained from several related agencies, namely the Central Statistics Agency of Malang District, Department of Industry and Trade, and Department of food crops, horticulture, and plantation in Malang District. Analysis of the data used is multiple linear regression with the dependent variable is the price at the consumer level from 2009-2018, while the independent variables use the data of the price of spanish pepper at the producer level, the amount of production, and the amount of consumption from 2009-2018. The study found that: 1) The development of the price of spanish pepper had a trend that tended to increase during the last 10 years. 2) From the results of data processing using multiple linear regression method with Eviews 9.0 application, it is found that the factor that significantly influences changes in the price of spanish pepper is the price at the producer level, while the amount of production of spanish pepper and the number of requests does not significantly affect the change in spanish pepper prices in Malang District. 

PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN,KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN

2015 ◽  
Vol 11 (2) ◽  
pp. 107
Author(s):  
Kurniasih Jati Setyaningsih
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Reporting ◽  
Audit Committee ◽  
Control Variable ◽  
Secondary Data ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Control Variables ◽  
Before And After

; "> This study aimed to determine the effect of corporate governance, financial performance, managerialownership, the size of the company to the timeliness of financial reporting with the age of the firm asa control variable. Corporate governance is proxied by independent directors and audit committee,while the used financial performance ratios ROI. Company size used in this study using total assets.This study uses secondary data from ICMD and IDX. Of the 162 companies listed on the StockExchange, which can be used to study many as 100 companies by using logistic regression. Based onresearch that has been done before and after entering the control variables, it was found that theindependent commissioner, financial performance (ROI), firm size affects the timeliness of financialreporting. company’s age that is the control variables also affect the timeliness of financial reporting.Meanwhile the audit committee and managerial ownership does not affect the timeliness ofsubmission of financial statements. Thus it can be concluded that the larger and more long standingcompany, the more obedient to comply with regulations set by Bapepam.Keywords: corporate governance, financial performance, managerial ownership, company’s size,

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