scholarly journals Kinerja Keuangan terhadap Profitabilitas pada Perusahaan Pertambangan di Bursa Efek Indonesia

2021 ◽  
Vol 2 (1) ◽  
pp. 1-21
Author(s):  
Ida Zuraidah ◽  
Rosalina Ghozali

This study uses panel data, using multiple linear regression for statistical data processing. This study aims to analyze the effect of Working Capital Turnover (X1), Firm Size (X2), Liquidity (X3), Leverage (X4) on profitability (Y) in mining companies on the Indonesia Stock Exchange (BEI) 2015-2019. Statistical calculations produce a regression equation Y = -0.006571 + 0.000812X1 - 0.000143X2 + 0.036545X3 - 0.011253X4 + e. This study concludes first, Working Capital Turnover does not have a significant positive effect on profitability. Second, Firm Size does not have a significant negative effect on profitability. Third, liquidity has a significant positive effect on profitability. Fourth, Leverage does not have a significant positive effect on profitability of mining companies on the Indonesia Stock Exchange (IDX). Fifth, Working Capital Turnover, Firm Size, Liquidity, Leverage together, positively and significantly affect profitability (Y) in mining companies on the Indonesia Stock Exchange (IDX). The researcher gives the first suggestion, mining companies listed on the Indonesia Stock Exchange must maintain the stability of their financial performance, if necessary, increase their working capital, firm size, liquidity and leverage in order to maintain and increase the company's profitability. Second, shareholders of Mining Companies listed on the Indonesia Stock Exchange do not immediately withdraw their shares when the share price drops, because it is hoped that stability will not take too long and working capital, firm size, liquidity and leverage will increase again so that they can increase the

2021 ◽  
Vol 10 (2) ◽  
pp. 291
Author(s):  
Audi Gracia Wasisto ◽  
Nora Amelda Rizal

Profitability is very important for a company to carry out their operational activities because in general they cannot not survive without the ability to generate profits. This study aims to determine the effect of working capital, firm size, company efficiency, liquidity, and leverage on profitability in manufacturing companies listed in the Indonesia Stock Exchange 2014-2019. This research used purposive sampling with 108 sample data. The data were analyzed using panel data regression using eviews 11 software. It showes that working capital, firm size, company efficiency, liquidity, and leverage simultaneously have a significant effect on profitability. Partially, working capital has a significant positive effect on profitability. Firm size has no significant positive effect on profitability (ROE), but it has a significant positive effect on profitability (EPS). Company efficiency has a significant positive effect on profitability. Liquidity has no significant positive effect on profitability (ROE) and has no negative effect on profitability (EPS). Leverage DER and LDAR have no significant negative effect on profitability. Therefore, this research can be a reference for future research to analyze the determininant of profitability.


2020 ◽  
Vol 13 (1) ◽  
pp. 96
Author(s):  
Agustina Khoeriyah

This study aims to determine the effect of firm size, leverage , sales growth, and investment opportunity set to the value of company. The sample in this study were 53 data from 18 mining companies listed on the Indonesia Stock Exchange in the 2015-2018 period that met the criteria. This type of research is quantitative and the sample used is purposive sampling. The analysis of the data used is the statistical analysis in the form of multiple linear regression. The results of this study indicate that firm size does not effect the firm value, leverage has a significant negative effect on firm value, sales growth and investment opportunity set has a significant positive effect on firm value.


2021 ◽  
Vol 11 (1) ◽  
pp. 41-53
Author(s):  
Popy Marsela ◽  
One Yantri

This study aims to determine the effect of Profitability, Liquidity and Solvability on the share prices of sector Transportation on the Indonesia Stock Exchange (IDX) period 2014-2018. The Share Prices as the dependent variable is proxied by Closing Price. The independent variables in this Profitability, Liquidity and Solvability. The Profitability is proxied by Return On Asset (ROA), Liquidity is proxied by Current Ration (CR), Solvability is proxied by Debt to Equity Ratio (DER). The research method uses a quantitative method approach. The results of this experiment showed that the independent variable Profitability has a significant positive effect on stock prices with a significance of 0.000 < 0.00. Liquidity has not a significant negative effect on stock prices with a significance value of 0.181 > 0.005. Solvability has a significant positive effect on stock prices with a significance of 0.001 < 0.005. Profitability, Liquidity, and Solvability together significantly influence the Share Price with a significance value of 0.000 < 0.005.


2019 ◽  
Vol 8 (5) ◽  
pp. 3028
Author(s):  
Ni Putu Ira Kartika Dewi ◽  
Nyoman Abundanti

The purpose of this study was to determine the effect of  leverage and  firm size on firm value with profitability as intervening variable on consumer goods industry  in the Indonesian Stock Exchange. The population in this study are companies in the consumer goods industry Indonesian Stock Exchange amounted to 46 companies 2014-2017. Sampling technique used was purposive sampling, so that the final sample that is obtained is 21, a company incorporated in consumer goods industry in Indonesian Stock Exchange 2014-2017. Data analysis technique used in this research is path analysis and Sobel test. The result shows that leverage has significant negative effect on profitability  and firm size has significant positive effect on profitability. Leverage, firm size, and profitability have significant positive effect on firm value. Profitability mediates the effect of leverage on firm value significantly and profitability also mediates the effect of firm size  on firm value significantly.


Author(s):  
Farah Margaretha ◽  
Nina Adriani

<em>The purpose of this research is to analyze the influence of working capital, fixed financial assets, financial debt and firm size on probability. Data of this research is obtained from 19 companies of textile and garment industry that have been listed on Jakarta Stock Exchange and it has selected using purposive sampling method during 2001 to 2005. Data analysis method used in this research are multiple linier regression and testing hypothesis. Independent variables used in this research are working capital, fixed financial assets, financial debt and firm size and the dependent variable is profitability. Based on testing hypothesis, we have results that working capital and firm size have positive effect and significant on profitability whereas fixed financial assets and financial debt have negative effect and significant on profitability. The implication of this research explain that the company need to play attention on working capital management, fixed financial assets, sales and debt proportion because all those things have influence on profitability.</em>


2019 ◽  
Vol 2 (2) ◽  
pp. 411
Author(s):  
Evelyn Evelyn

This study aims to obtain empirical evidence on the effect of changes in sales, asset intensity, profitability, firm size, and debt level to cost stickiness on all companies listed in Indonesia Stock Exchange in period 2012-2016. The number of sample companies used in this study is 150 companies. The results of this study indicate that on the net sales condition increased, the increase of SGA cost is higher than the decrease of SGA cost at the time of net sales decrease, asset intensity have a significant positive effect to cost stickiness, profitability has no significant effect on cost stickiness, firm size has no effect significant to the cost stickiness, and the level of debt has a significant negative effect on the cost stickiness.  Keyword: Cost Stickiness, Asset Intensity, Profitability, Sales changes and Size


2021 ◽  
Vol 1 (1) ◽  
pp. 1-9
Author(s):  
Asih Machfuzhoh

This study aims to determine the effect firm size, rotation audit, and audit fee for audit quality.The population in this study are manufactur companies listed on the Indonesia Stock Exchange during the period 2015-2018. Using the purposive sampling method, there were 31 companies complying criteria as samples. This study used secondary data from Indonesia Stock Exchange website. The results of this study indicate that: (1) Firm size has a significant positive effect on audit quality. (2) rotation audit a significant negative effect on audit quality. (3) audit fee has a significant positive effect on audit quality.


Author(s):  
Dewi Rahayu ◽  
Ellen Rusliati

The aim of this study to determine the effect of institutional ownership, managerial ownership, firm size, to dividend policy simultaneously and partially. The population of this study are manufacturing companies in the consumer goods industry sector listed in Indonesia Stock Exchange of 2008-2017, the sample amounted 6 companies. The method used in this study are descriptive and verificative using panel data regression analysis. The results showed that the simultaneously institutional ownership, managerial ownership and firm size has significant effect on dividend policy with contribution of effect equal to 39.62%. The partially, institutional ownership has a significant positive effect on dividend policy, managerial ownership has a significant negative effect on dividend policy, firm size has a significant positive effect on dividend policy. The effect contribution dominant of independent variables is institutional ownership equal to 29.2%, managerial ownership equal to 10% and firm size equal to 0.4%.


2020 ◽  
Vol 5 (2) ◽  
pp. 120-128
Author(s):  
Endah Satriani ◽  
Yulis Diana Alfia

This study aims to determine the effect of profitability, solvency and company growth on going concern audit opinion. The object of this research is mining companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample selection in this study using purposive sampling. The data analysis used is logistic regression with statistical test tools used is SPSS 25. The results of this study indicate that simultaneously the variables of profitability, solvency, and company growth have an effect on going concern audit opinion. The partial results of the research are profitability has a significant negative effect on going concern audit opinion, the solvency has a significant positive effect on going concern audit opinion, while the company growth variable has no effect on going concern audit opinion.


2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Rendy Lee

This study aims to investigate the effects of Earnings per Share, Price Earnings Ratio, and Debt to Equity Ratio, both partially and simultaneously, on the Stock Return of manufacturing companies listed in the Indonesian Stock Exchange. The period of the study was 2013 - 2015. This was an associative study aiming to investigate the effects or relationships of two or more variables. The research sample, consisting of 35 companies, was selected by means of the purposive sampling technique with the research period of 2013 - 2015.  The data analysis technique to answer the research problems was the panel data regression analysis technique using the program of EViews. The results of the study showed that EPS had a significant positive effect on the stock return; this was indicated by the value of t statistics of 2,928136 and a significance value of 0.0074. PER did not have a significant positive effect on the stock return; this was indicated by the value of t statistics of 0,095663 and a significance level of 0,9241. DER had a significant negative effect on the stock return; this was indicated by the value of t statistics of – 0.307209 and a significance value of 0,7596.


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