Investors often see financial report of logistics companies only from one side such as profit - loss report. They assume that profit - loss report presented by the companies are real. The management of the companies know about that and they tend to do profit management in financial report. There are three important problems in the companies, there are investment decision, funding decision, and a policy to propose how much dividend should be distributed to shareholders. For that reason, the purpose of this research is to analyse about institutional ownership, managerial ownership, dividend policy, and debt policy towards profit management in logistics companies. The result of this research used statistical analysis by linear regression analysis. The data shows that institutional ownership, managerial ownership, and debt policy do not have an influence on management profit while dividend policy has significant effect in management profit. It signifies that if the companies do profit management, the company will do income decreasing that will be effect to dividend policy where the owner will get smaller dividend than they should get or the owner will decide to hold the existing profit and use it for investment. This is in accordance with keagenan theory.
The Covid-19 pandemic has made the world economy, including Indonesia, unstable. Indonesia is a very large country consisting of various islands, and due to Covid-19, the Indonesian government has implemented the Social Activity Restriction (PPKM) system. The present study aims to see whether the Covid-19 pandemic influences the performance of transportation and logistics companies in Indonesia. This study used 45 transportation and logistics companies listed on the Indonesia Stock Exchange. This study compared the performance before (2019) and after (2020) the pandemic. This study applied the normal distribution test and then the T-paired test to see the performance before and during the pandemic. The results of this study show the influence of the Covid-19 pandemic, seen from the Return on Equity (ROE), Return on Assets (ROA), and Return on Inventory (ROI).
This research begins with the plastic industry that is increasingly available on the Indonesia Stock Exchange, as seen by the increase in several plastic companies listed on the Indonesia Stock Exchange and the addition of foreign market share, namely Chinese products. This study aims to analyze the extent to which the performance development of plastic companies in Indonesia is seen from the Return on Assets as the dependent variable. While the independent variables of this study are Current Ratio, Total Asset Turnover, Debt Ratio, and Gross Profit Margin. The research method used in this study is a quantitative method, where this study has a sample of 207 data from 10 companies listed on the Indonesia Stock Exchange, with the period 2012 to 2019, and financial reporting is carried out during the quarter, where this study uses the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t-test, and F test. The results of this study are Current Ratio, and Total Asset Turnover has an effect on Return on Assets. On the other hand, the Debt Ratio and Gross Profit Margin variables have no effect on Return on Assets.
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