Asset Turnover, Capital Structure and Financial Performance Consumption Industry Company in Indonesia Stock Exchange

Nurlaela, Siti; Mursito, Bambang; Kustiyah, Eny; Istiqomah, Istiqomah; Hartono, Sri

doi:10.32479/ijefi.8185

Cited by 29 publications

(29 citation statements)

References 8 publications

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“…High activity ratio can be a proof of a company's success and is seen as good news, thus creating high firm value. Previous research that is in line with this research is research by Astutik (2017), Nurlaela et al, (2019) and Misran & Chabachib (2017).…”

Section: The Effect Of Activity Ratio On Firm Valuesupporting

confidence: 85%

The Effect of Financial and Non-Financial Factors on Firm Value

Kristi¹,

Yanto²

2020

aaj

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This study aims to explain the impact of financial and non-financial factors, namely firm size, profitability, leverage, liquidity, activity ratio, CSR disclosures and environmental performance on firm value. This research is quantitative study with causality research design. Company Performance Rating Program in Environmental Management (PROPER) participating companies whose shares are listed on the IDX during 2015-2019 were the population of this study. The purposive sampling technique was chosen to obtain the sample of 35 companies with 140 units of analysis. This research applied a multiple linear regression test on panel data collected from secondary data. The results show the firm value can be explained by firm size, profitability, and activity ratio in a positive direction. Meanwhile, the negative influence is shown by leverage and liquidity and CSR disclosure & environmental performance cannot influence the firm value significantly. Managers are expected can optimize their asset management, because firm size, profitability, and activity ratio have a positive and significant effect on firm value and be careful of using debt, because liquidity and leverage are proven to have negative effect on firm value.

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Section: The Effect Of Activity Ratio On Firm Valuesupporting

confidence: 85%

The Effect of Financial and Non-Financial Factors on Firm Value

Kristi¹,

Yanto²

2020

aaj

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“…The greater the profit earned, the more efficient the management will be in managing the assets it owns. This result is supported by Nurlaela et al (2019), which state that total asset turnover positively affects financial performance. Suppose the activity at the company shows the level of effectiveness that is in the company.…”

Section: Share | Volume 10 | Number 1 | Jan -Jun 2021mentioning

confidence: 56%

What Determines Islamic Performance Ratio of Islamic Banking in Indonesia? An Analysis Using Financing to Deposit Ratio as Moderator

Nugroho

Badawi

Nugraha

et al. 2021

SJEKI

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The measurement of Islamic banking performance should differ from the indicators used in their conventional counterparts. Therefore, this study analyzes the performance of Islamic baking in Indonesia using the Islamic Performance Ratio (IPR) variable. Spesifcillay, this study aims to examine the influence of Asset Growth and Non-Performing Financing (NPF) on the IPR using Financing to Deposit Ratio (FDR) as moderator. Data for this study were gathered from seven Islamic Commercial Banks from 2012 to 2018 with 49 observations. They were analyzed using the quantitative approach by employing SPSS software. The findings show that the quality of financing has a negative but significant effect on the IPR. Meanwhile, asset growth does not have a significant direct effect on the IPR. When FDR was inserted as moderator, it showed a significant effect of asset growth on IPR. The theoretical implication of this research shows that Islamic banks' performance is shown from the growth of assets but must be supported by other variables such as the quality of financing (NPF) and must also be accompanied by good financing disbursement capability (FDR). In addition, the managerial implication of this research is that the measurement of indicators for Islamic banks should be equipped with performance indicators under the operational principles of Islamic banks, such as the Islamic Performance Ratio (IPR).======================================================================================================== ABSTRAK – Determinan yang Mempengaruhi Islamic Performance Ratio Perbankan Syariah di Indonesia: Suatu Analisis Menggunakan Financing to Deposit Ratio sebagai Moderator. Pengukuran kinerja perbankan syariah seharusnya menggunakan parameter yang berbeda dari perbankan konvensional. Oleh karena itu, article bertujuan untuk menganalisis kinerja perbankan syariah di Indonesia menggunakan variabel Islamic Performance Ratio (IPR). Secara khusus, artikel ini bermaksud untuk menguji pengaruh variabel pertumbuhan aset dan pembiayaan bermasalah (NPF) terhadap IPR dengan menggunakan Financing to Deposit Ratio (FDR) sebagai variabel moderator. Data-data untuk kajian dikumpulkan dari tujuh bank umum syariah dari 2012 sampai 2018 dengan 49 observasi yang kemudian dianalisis secara kuantitatif dengan software SPSS. Hasil kajian menunjukkan bahwa kualitas pembiayaan memiliki pengaruh negatif tapi signifikan terhadap IPR. Sedangkan pertumbuhan aset tidak berpengaruh signifikan secara langsung terhadap IPR. Ketika FDR dimasukkan sebagai moderasi, pertumbuhan berpengaruh secara signifikan terhadap IPR. Implikasi teoritikal dari penelitian ini menunjukkan bahwa kinerja bank syariah tidak hanya ditunjukkan dari pertumbuhan aset saja, akan tetapi harus didukung dengan variabel lainnya seperti kualitas pembiayaan (NPF) dan juga harus disertai dengan kemampuan penyaluran pembiayaan yang baik (FDR). Selain itu, implikasi manajerial dari penelitian ini adalah pengukuran indikator dari bank syariah sebaknya dilengkapi dengan indikator kinerja yang sesuai dengan prinsip operasional dari bank syariah seperti Islamic Performance Ratio (IPR).

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“…Проблеми ефективності використання ресурсів досліджують багато вітчизняних та зарубіжних науковців. Значна увага приділена показникам ефективності використання ресурсів підприємства та оцінюванню їхнього впливу на загальні результати діяльності у закордонних публікаціях [2,4,5,6,7,9,10].…”

Section: Results a Thorough Analysis Of Indicators For Assessing Theunclassified

Efficiency of the enterprise resources usage: practical aspect

Abernikhina

Sokyrykska

2020

vtneu

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Introduction. Under the crisis circumstances in the economy an important task for enterprises is to consolidate and sometimes expand their position in the market. In this context, it is important to analyze the indicators of resource use, that allow to assess their use level and identify areas to help improve their efficiency. Methods. The theoretical basis of the study is the scientific publications of domestic and foreign scholars to assess the effectiveness of the enterprise resources usage. The results are obtained through the methods: analysis – in the study of basic theoretical, methodological approaches to assessing the efficiency of resource use; abstraction – to determine the essential characteristics of the key indicators of resource efficiency; generalization – to systematize indicators for the efficiency assessment of enterprise resources use. The purpose is to search the directions to increase the efficiency of resources use in the conditions of an enterprise economic activity on the basis of the recent methodical achievements. Results. A thorough analysis of indicators for assessing the enterprise resources effectiveness on the basis of domestic and foreign scientists study is realized. It is proposed to systematize the most common indicators in order to assess the enterprise resources efficiency in quantitative terms into three groups: relative indicators of business activity (turnover ratios), indicators of resource management efficiency (turnover duration) and indicators of company assets efficiency for profit generation (profitability). An improved system of indicators has been applied to assess the resource use efficiency in the conditions of a real enterprise. Perspectives. Prospects for further research are to establish the degree of efficiency influence of enterprise resources use on the profit level with the mathematical models.

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Asset Turnover, Capital Structure and Financial Performance Consumption Industry Company in Indonesia Stock Exchange

Cited by 29 publications

References 8 publications

The Effect of Financial and Non-Financial Factors on Firm Value

The Effect of Financial and Non-Financial Factors on Firm Value

What Determines Islamic Performance Ratio of Islamic Banking in Indonesia? An Analysis Using Financing to Deposit Ratio as Moderator

Efficiency of the enterprise resources usage: practical aspect

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