THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON PROFITABILITY IN CONSUMER GOODS INDUSTRY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019 - 2020

This research on profitability aims to examine the effect of good corporate governance on profitability. The population in this research are Consumer Goods Industry companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 104 companies was obtained. The statistical test tool uses multiple regression analysis. Profitability in this research was measured using Return on Assets, while good corporate governance was measured using external ownerships. The results show that external ownerships has no significant positive effect on profitability.

FEATURES OF CALCULATION AND ANALYSIS OF FREE CASH FLOW

The features are investigated, systematized, and reserves for improving the process of calculating and analyzing free cash flow are identified. The sources of information have been clarified, and a new indicator for assessing the effectiveness of cash flow management – the economic return on assets on free cash flow - has been recommended

THE EFFECT OF INFLATION, BI RATE AND EXCHANGE ON PROFITABILITY IN SHARIA BANKING IN INDONESIA PERIOD OF 2009-2019

This study examined the effect of inflation, BI Rate, and exchange rate on profitability in Islamic banking in Indonesia during 2009-2019. The population and sample in this study were all Islamic banking in Indonesia obtained by purposive sampling technique. This study used quantitative secondary data sourced from financial statements accessed on the official website of Bank Indonesia and the Financial Services Authority. The data analysis method used was Vector Auto-Regressive (VAR) analysis with the help of Eviews 10. The results of the Variance Decomposition (VD) test showed that inflation could affect Return on Assets (ROA) of 0.62%. It indicated that inflation had a low or insignificant effect on the Return On Assets (ROA) of Islamic banking. BI Rate could affect the Return on Assets (ROA) of 0.13%, which indicated that inflation had a low or insignificant effect on the Return On Assets (ROA) of Islamic banking, while the exchange rate could affect the Return on Assets (ROA) of 1.89%, which indicated that the exchange rate had a significant effect on the Return On Assets (ROA) of Islamic banking. Based on the results of this study, it concluded that the exchange rate was more dominant in influencing the Return on Assets (ROA) of Islamic banking in the short and long term.

Determinants of Executive Compensation

The object of this research focuses on executive compensation, which is a form of appreciation for the agent’s contribution as the party responsible for the company performance and the improvement of the walfare of the principals. The aims of this study is to determine the effect of profitability and leverage on executive compensation in non financial companies listed in Indonesia Stock Exchange for the period 2017 – 2019. Population of this study is non financial companies listed in Indonesia Stock Exchange for the period 2017 – 2019 with a sample by non financial listed in Kompas100 index to represent the existing population. Independent variables used in this study are profitability which is measured by return on assets (ROA) and leverage which is measured by debt to equity ratio (DER). Dependent variable used in this study is executive compensation which is measured by total remuneration of president director. This study also used control variables such as executive age, executive gender and executive tenure. The sampling method of this study is a purposive sampling. The research model used is panel data with fixed effect model approach. The findings have shown that profitability has a negative significant effect on executive compensation. It is also noted that the lower level of the company’s debt, the larger the amount of executive compensation. These findings shed the light on research on agency theory that compensation on performance is not valid in Indonesia.

The Analysis of Company Growth Determinants Based on Financial Statements of the European Companies

The primary aim of this paper is to determine the indicators that have an influence on the company growth in the field of agriculture, forestry, and fisheries during the six-year period (2014–2019). This sector is very important for sustainable development, bearing in mind the need to preserve natural resources, i.e., land, water, plant, and animal resources. Sustainable development of this sector is of satisfactory technical-technological development, economically sustainable, and socially acceptable. The sample consists of 1333 observations of active companies on the European market. Multiple regression analysis was used in order to thoroughly analyze the variables of growth. The obtained results showed that company size has a negative impact on growth, while return on assets and leverage have a positive impact on growth. The impact of these variables was statistically significant. Along with the influence of observed determinants based on data from financial statements, the future growth and development of companies in this sector will certainly depend on the volume of investments, pricing policy, credit and natural conditions, agricultural policy measures, and adequate institutional support through the provision of financial support and encouragement of exports of products. Institutional incentives for more intensive integration of the agriculture, forestry, and fisheries sector are aimed at achieving the concept of integrated sustainable development.

Pengaruh Sales Growth, Debt To Equity Ratio, Total Assets Turnover Terhadap Return On Assets Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2018-2020

The purpose of this study was to determine the effect of Sales Growth, Debt to Equity Ratio, Total Assets Turnover to Return on Assets property and real estate sector companies that listed in Indonesia Stock Exchange. The population in this study are supporting property and real estate sub-sector companies listed on Indonesia Stock Exchange from 2018-2020. By using a sampling technique (purposive sampling) gained 49 (forty-nine) companies that will serve as the object of research. The testing method used to see the effect of indenpent variables on the dependent variabel is the data panel regression analyze method. Based on this research stimultaneously the effectiveness of Sales Growth not significantly to Return on Asset but Debt to Equity Ratio, Total Assets Turnover on Return on Assets significantly influence Return on Assets. Partial test shows that the effectiveness of Sales Growth has a positive effect but not significant Return on Assets. Debt to Equity Ratio has a negative and significant on Return on Assets. Total Assets Turnover has a positive and significant.

Impact of US dollar exchange rate and inflation on profitability

This study aims to examine the significance of the effect of the dollar exchange rate and inflation on the profitability of PT. Pupuk Sriwidjaja Palembang. Profitability in this study is measured by return on assets (ROA) with the research period from 2014-2020. The data analysis technique for testing the hypothesis in this study used multiple linear regression. The study results concluded that the dollar exchange rate and inflation had a significant positive effect on the profitability (ROA) of PT. Pupuk Sriwidjaja Palembang during 2014-2020.

The effect of asset quality, profit and loss sharing on Sharia Banking Liquidity in Indonesia

This study aims to determine the effect of asset quality variables (Non-Performing Financing), Profit and Loss Sharing (profit-loss sharing investment and profit-sharing investment account), capital adequacy ratio, bank size, return on assets, and gross domestic product on Islamic banking liquidity in Indonesia. The analysis was conducted using a sample of 7 Islamic commercial banks from the period March 2015 to December 2019. This study uses 2 multiple regression models of panel data with the results showing that Non-Performing Financing, profit-loss sharing investment, bank size, gross domestic product affect the liquidity of Islamic banks. , then for-profit sharing investment account, capital adequacy ratio, return on assets, does not affect the liquidity of Islamic banks.

effect of net trade cycle, firm size, and networking capital on profitability with cash holdings as intervening variables in cement companies in Indonesia

This study aims to examine a model that hypothesizes that the net trade cycle, company size, and net working capital of cement companies in Indonesia impact achieving a return on assets as a proxy for profitability through the company's cash holdings. The sample consists of 45 cement producers in Indonesia that have produced commercially before 2011 and regularly publish company annual reports. The results of the path analysis confirm that the net trade cycle, firm size, and networking capital do not affect the return on assets as a proxy for profitability. Likewise, statistically, it still shows the same results after being mediated with cash holdings. Moreover, found the effect of cash holdings on ROA. These findings can provide a starting point for further research to find a more appropriate formula to increase profitability, especially for companies in the cement sector in Indonesia, where utilization rates tend to be low, and market conditions are becoming very competitive.

Empirical Assessment on the Impact of Leverage and Capital Adequacy on Performance of Non-Bank Financial Institutions in Bangladesh

Non-Bank Financial Institutions (NBFIs) epitomize the most significant source of financing in our economy. NBFI is highly levered in nature. This study tries to empirically identify how capital adequacy and leverage impact NBFIs’ performance in Bangladesh. A number of econometric models using panel data from 2009 to 2019 of 23 NBFIs of Bangladesh have been estimated to achieve the objective of this study. In this research, Return on Assets, Return on Equity and Tobin’s Q are used as a measure of NBFIs performance of Bangladesh. According to estimated result it has been found that capital adequacy has a positive effect on profitability of NBFI’s in Bangladesh. However, the research has found conflicting results when impact of leverage on NBFI performance is measured. Taking the empirical findings into consideration, the management of the NBFIs should embrace policies that are likely to help the NBFIs to maintain enough capital. Keywords: leverage, capital adequacy, NBFI performance, profitability, NBFI equity