Pengaruh struktur modal, etnis dewan komisaris dan kebijakan dividen dengan profitabilitas sebagai variabel kontrol terhadap nilai perusahaan

Rahma, Anita Ade; Bawamenewi, Desberatus

doi:10.24036/jkmb.10884200

Cited by 4 publications

(4 citation statements)

References 4 publications

(9 reference statements)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…One way that companies can do to encourage improved performance is to have a reliable board of directors (Dewi and Dewi, 2016); .Diversity in the board of directors is considered to affect company performance. One of them is ethnic diversity (Rahma and Bawamenewi, 2018). Indonesia has an ethnic diversity of more than 300 ethnic groups, one of which is ethnic Chinese.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Ethnic, Gender, and Qualification of Directors on Company Performance

Ananda

Ilona

Rahma

2021

jbe

Self Cite

View full text Add to dashboard Cite

This study aims to determine the effect of ethnic, gender and qualification of the board of directors on company performance. Two control variable are quality audit and company age. The sample in this study was taken random at the companies listing on the Indonesia Stock Exchange, which were 266 companies with a study period of 7 years from 2011-2017. Data analysis by used panel data regression. The results of this study indicate that gender has a negative and significant effect on company performance, while ethnic and qualification have no significant effect on company performance. Quality audit and company age have no significant effect on company performance.

show abstract

Section: Introductionmentioning

confidence: 99%

The Influence of Ethnic, Gender, and Qualification of Directors on Company Performance

Ananda

Ilona

Rahma

2021

jbe

Self Cite

View full text Add to dashboard Cite

show abstract

“…Rasio profitabilitas digunakan untuk mengukur kemampuan perusahaan dalam menghasilkan laba (profitabilitas) pada tingkat penjualan, aset dan modal saham tertentu (Lusiana & Rahma, 2017). Ada tiga rasio yang sering digunakan yaitu profit margin, Return on Asset (ROA), dan Return on Equity (ROE) (Rahma & Bawamenewi, 2018). Margin laba digunakan untuk menghitung sejauh mana kemampuan perusahaan dalam menghasilkan laba bersih pada tingkat penjualan tertentu.…”

Section: Studi Literaturunclassified

Analisis Kinerja Keuangan Badan Usaha Milik Negara (BUMN) Se-Kota Palembang

Siregar,

Cahyadi,

Igamo

et al. 2022

Owner

View full text Add to dashboard Cite

This study measures the financial performance of State-Owned Enterprises (BUMN) throughout the city of Palembang from 2014-2018 using profitability ratios and liquidity ratios. The phenomenon that occurred in one of the State-Owned Enterprises (BUMN) in the city of Palembang in 2019 experienced a decrease in profit compared to the previous year. The type of research conducted in this study uses quantitative research in the form of financial reports. The approach in this study uses a descriptive approach. The types and sources of data used to support the discussion carried out in this study are secondary data. Secondary data obtained and collected by researchers related to financial statements. The population in this study were all State-Owned Enterprises (BUMN). The sample in this study was selected using the purposive sampling method of State-Owned Enterprises throughout the city of Palembang such as PT. Pupuk Sriwidjaja (Persero) and PT. Semen Baturaja Tbk (Persero). The results obtained after analyzing the financial performance of two State-Owned Enterprises (BUMN) from 2014-2018 from PT Pupuk Sriwidjaja (Persero) and PT. Semen Baturaja Tbk (Persero) showed poor results in terms of profitability and liquidity ratios. The profitability ratio as measured by the profit margin ratio, Return on Assets (ROA) and Return on Equity (ROE) indicates a decline in financial performance for five years. The liquidity ratio as measured by the quick and current ratio shows a decline in financial performance from 2014-2017. It was only in 2018 that the fast and smooth ratio showed an increasing graph.

show abstract

“…Capital structure is a financial measure between short-term debt, long-term debt and own capital in carrying out company activities (Rahma et al, 2019). Capital structure can be an important issue for a company because the good or bad of the capital structure will have a direct effect on the financial position of the company (Rahma & Bawamenewi, 2018). Capital structure has an influence on the quality of profits because if the company's assets are financed by debt more than its capital, the role of investors will decrease.…”

Section: Introductionmentioning

confidence: 99%

Strength of Capital Structure, Prudence and Audit Committee in Enhancing Profit Quality

Yunaldi¹,

Aprilia²

2022

Governors

View full text Add to dashboard Cite

This study aims to determine the Effect of Capital Structure, Prudence and Audit Committee on Profit Quality. This study used a sample of manufacturing companies in the food and bavarages sub-sector listed on the Indonesia Stock Exchange during the period 2016 to 2020, the number of companies sampled in this study was 12 companies with observations for 5 years. Based on the purposive sampling method, the total sample of this study is 60 annual reports. The data collection method used is secondary data, which is data obtained by researchers indirectly through intermediary media and literature studies. The data in this study was obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and several company websites. From the results of the t test analysis (partial) shows that the Capital Structure and Prudence have a significant influence on the quality of profits. Meanwhile, the Audit Committee does not have a significant influence on the quality of profits. So, audit committee will not be too important to organized

show abstract

Pengaruh struktur modal, etnis dewan komisaris dan kebijakan dividen dengan profitabilitas sebagai variabel kontrol terhadap nilai perusahaan

Cited by 4 publications

References 4 publications

The Influence of Ethnic, Gender, and Qualification of Directors on Company Performance

The Influence of Ethnic, Gender, and Qualification of Directors on Company Performance

Analisis Kinerja Keuangan Badan Usaha Milik Negara (BUMN) Se-Kota Palembang

Strength of Capital Structure, Prudence and Audit Committee in Enhancing Profit Quality

Contact Info

Product

Resources

About