Faktor – Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2018

Aprilya, Ayu Nur; Astuti, Diana Dwi; Rachmawati, Lia

doi:10.31967/jakuma.v1i2.408

Cited by 1 publication

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References 3 publications

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“…There are various goals to be achieved by the company, one of which is maximum profit following the set target [1] Companies achieving profits or profitability can calculate with the financial ratios used, namely, Return On Asset (ROA ), which will later be used to evaluate whether management performance has worked optimally and effectively or not. The ROA ratio has the advantage of being the basis for taking comprehensive measurements in financial statements so that they are easy to calculate and understand and can be applied to each organizational unit in Profitability [2].…”

Section: Introductionmentioning

confidence: 99%

Analysis of Corporate Financial Performance in Indonesia’s Transportation and Logistic Sector

Herdiana,

Rahmawati,

Tubastuvi

et al. 2023

AJEBA

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Aims: To examine the effect of the board of directors, board of commissioners, independent board of commissioners, capital structure, liquidity, and sales growth on the company's profitability. Study Design: Dependent variable: profitability, independent variables: board of directors, board of commissioners, independent board of commissioners, capital structure, liquidity, and sales growth. Place and Duration of Study: The research was conducted on transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Methodology: The method used in data collection is study uses purposive sampling that produce 56 company data from 148 data by caltulating them using several tests: descriptive statistical, chow, hausman, lagrange multiplier, and regression using the Eviews 12 analysis tool. Results: The analysis test showed the results chow test with values of 0.009<0.05(FEM), the results of hausman test of 0.627>0.05(REM), and the LM test of 0.149>0.05(CEM) and the results of regression test in the hypothesis test on the variables of the board of directors resulted in a probability value of 0.000<0.05(accepted) can affect the proditability, on the variables of the board of commissioners(0.710), independent board of commissioners(0.119), Capital Structure(0.200), liquidity(0.196), sales growth(0.218) and showing probability value>0.05(not accepted) do not affect the company's profitability. Conclusion: The result showed that transportation and logistic sector at company’s profit level can be affected by the mangement of directors which affects the increase in profitability. However, with the increase in the number of commissioners, independent commissioners, the many burdens and obligations borne, the company cannot achieve maximum profits. The increase in sales growth doesn’t affect the company's profits because of the enormous debt and operating costs that must be paid to meet its operational needs. Thus the company can provide signals or information according to signaling theory to investors to compare and make investment decisions in the company.

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Section: Introductionmentioning

confidence: 99%