PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON EQUITY (Studi Empiris pada Perusahaan Publik Sub Sektor Advertising, Printing, dan Media  di Bursa Efek Indonesia Periode 2015-2019)

Rolanda, Ivo; Laksmiwati, Mia

doi:10.36080/jem.v11i1.1706

Cited by 2 publications

(2 citation statements)

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“…Debt ratio has no significant effect on ROE financial performance. This research is in line with research researched by (Destari & Hendratno, 2019;Irfan, 2020;Rolanda et al, 2022) which states that the debt ratio has no significant effect on ROE financial performance. This is because the higher debt ratio value results in a greater interest expense and makes the profit earned decrease so that investors lower their expectations of the return on invested capital.…”

Section: Table 2 the Chow Test And Hausman Testsupporting

confidence: 91%

Factors Affecting the Financial Performance of the Food and Beverage Subsector on the Indonesian Stock Exchange

Marthaningrum,

Anggraeni,

Adini

et al. 2024

JASa

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Financial performance is an important factor for decision-making in companies. The aim of this research is to determine the effect of ownership concentration, operating efficiency and cash holdings on financial performance with control variables, namely company size, debt ratio and growth opportunities. The novelty in this research is the operating efficiency variable. Population that was used in this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The number of samples in this research was 22 companies. The method used in this research is panel data regression using the Eviews 9 application. The outcome from this research shows that ownership concentration has a significant positive value on financial performance and debt ratio as control variable has a significant negative value on financial performance. The expected benefits that will be obtained from this research is to increase insight into the influence of ownership concentration on financial performance, both for managers in managing individual or organizational ownership to improve financial performance and for investors as a consideration before spending their capital.

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Section: Table 2 the Chow Test And Hausman Testsupporting

confidence: 91%

Factors Affecting the Financial Performance of the Food and Beverage Subsector on the Indonesian Stock Exchange

Marthaningrum,

Anggraeni,

Adini

et al. 2024

JASa

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“…Oleh karena itu H4 ditolak. Temuan ini sejalan dengan Rolanda et al (2022), Fisena dan Widjaja (2020), dan Habibie (2022). Salah satu alasan yang menyebabkan hal ini adalah bahwa secara umum, komponen aset perusahaan farmasi yang paling besar adalah berupa aset tetap seperti pabrik dan mesin produksi.…”

Section: Pengaruh Cee Dan Tato Terhadap Roeunclassified

BAGAIMANA R&D MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN?

Agung

Inawati

2023

modus

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During the Covid-19 pandemic, in general, Indonesian pharmaceutical industry experienced negative growth, however, there were some companies who reported higher profits. One of the resources contributing to company performance is Intellectual Capital (IC). This research aims to analyze the influence of IC and Total Asset Turnover (TATO) towards performance with Research and Development Intensity (RDI) as a moderating variable. Company performance is measured by Return on Equity (ROE), while IC is measured by its three components: Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE). This research uses quantitative approach by analyzing secondary data obtained from published financial reports during 2015-2021 period. This research empirically proves that HCE and SCE have no significant influence towards ROE, even after being moderated by RDI. CEE positively and significantly influences ROE, however, the influence will be insignificant after RDI moderation. TATO has negative and significant influence towards ROE, however, the RDI moderation will turn the influence into positive. Keywords: capital employed efficiency; intellectual capital; R&D intensity; return on equity. Selama masa pandemi Covid-19, secara umum industri farmasi di Indonesia mengalami pertumbuhan negatif, akan tetapi terdapat beberapa perusahaan yang mencatatkan laba lebih tinggi. Salah satu sumber daya perusahaan farmasi yang berkontribusi terhadap kinerja adalah Intellectual Capital (IC). Penelitian ini bertujuan untuk menganalisis pengaruh IC dan Total Asset Turnover (TATO) terhadap kinerja dengan dimoderasi oleh Research and Development Intensity (RDI). Kinerja perusahaan diukur menggunakan Return on Equity (ROE), sedangkan IC diukur dengan menggunakan tiga komponen yang membentuknya: Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), dan Structural Capital Efficiency (SCE). Penelitian ini menggunakan pendekatan kuantitatif dengan mengolah data sekunder yang didapat dari laporan keuangan yang dipublikasikan pada periode 2015-2021. Hasil penelitian menunjukkan bahwa HCE dan SCE tidak mempengaruhi ROE secara signifikan baik sebelum maupun sesudah dimoderasi oleh RDI. CEE berpengaruh positif dan signifikan terhadap ROE sebelum dimoderasi oleh RDI, namun pengaruh tersebut menjadi tidak signifikan setelah dimoderasi oleh RDI. TATO memiliki pengaruh negatif dan signifikan terhadap ROE sebelum dimoderasi oleh RDI, namun pengaruh tersebut berubah menjadi positif dan signifikan setelah dimoderasi oleh RDI. Kata kunci: modal intelektual; capital employed efficiency; R&D intensity; return on equity.

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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON EQUITY (Studi Empiris pada Perusahaan Publik Sub Sektor Advertising, Printing, dan Media di Bursa Efek Indonesia Periode 2015-2019)

Cited by 2 publications

References 0 publications

Factors Affecting the Financial Performance of the Food and Beverage Subsector on the Indonesian Stock Exchange

Factors Affecting the Financial Performance of the Food and Beverage Subsector on the Indonesian Stock Exchange

BAGAIMANA R&D MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN?

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