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Journal : Journal of Humanities and Social Studies

Analysis Of Leverage, Liquidity, And Profitability On Dividend Policy (A Study Of Companies In The Food And Beverage Sub-Sector Listed On The Indonesia Stock Exchange In 2018-2022) Wiwin Aminah; Mohammad Angga Saefun Nazah
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3. (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8630

Abstract

Dividend policy is a policy regarding the distribution of dividends to shareholders decided by the company within a specific period. The amount of dividends distributed depends on the joint decision along with various considerations. This research analyze the influence of leverage, liquidity, and profitability on dividend policy. The sampling technique used is purposive sampling, resulting in 14 companies with a span\of of 5 years, making a total of 70 samples in this research. This research employ’s a quantitive method, and it is a descriptive study. The analysis method employed in this study is panel data regression. The results obtained through descriptive statistics and panel data testing with the common effect model, indicate that leverage, liquidity, and profitability variables collectively have impact on dividend policy. Specifically, Leverage doesn’t have impact, liquidity has a positive influence, and profitability has a negative impact on dividend policy of the food and beverage subsector listed on the Indonesia Stock Exchange for years 2018 through 2022.
Analysis Of Leverage, Liquidity, And Esg Disclosure On Financial Performance (A Study On Companies In The Food And Beverage Sub-Sector Listed On The Indonesia Stock Exchange In 2017-2021) Aminah, Wiwin; Wahyuni, Dhian; Radhiyya, Zidny Robbie
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 3 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8351

Abstract

Financial performance is a report on the financial performance of a company over a specific period. This research analyzes the influence of leverage, liquidity, and ESG disclosure on the financial performance of companies in the food and beverage sub-sector in the Indonesian Stock Exchange for years 2017 through 2021. The sample selection in this study used purposive sampling technique, resulting in 15 companies with a span of 5 years, making a total of 75 samples in this study. This research employs a quantitative method, and it is a descriptive study. Used a method panel data regression. The results obtained through descriptive statistics and panel data testing using the common effect model indicate that leverage, liquidity, and ESG disclosure collectively impact financial performance. Specifically, leverage has a negative impact, liquidity has a positive impact, and ESG disclosure does not affect the financial performance of companies in the food and beverage sub-sector listed on the Indonesian Stock Exchange for yaers 2017 through 2021.
Operating Cash Flow On Financial Distress (Study On Companies Listed On The Indonesia Stock Exchange (Idx) For The Period Of 2018-2021 In The Transportation And Logistics Sector Of Service Companies) Suryani, Aurelia Putri; Aminah, Wiwin
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8107

Abstract

Bankruptcy of a company will begin with financial difficulties. Companies that are unable to compete in the world economy will certainly have financial difficulties and eventually have bankruptcy which will be reflected in the company’s financial performance. The objective of this research is to identify the effect of profitability, operating cash flow and sales growth on financial distress. The object of this study are service companies in the transportation and logistic sector that are listed on the IDX in 2018-2021. This research used purposive sampling to collect the samples. Nineteen samples for a 4 years research period were collected, resulting in a total 76 samples. The method of this research used logistic regression analysis and testing using Eviews 12. The result in this research showed that simultaneously profitability, operating cash flow and sales growth have an effect on financial distress. Partially, profitability and sales growth have no effect on financial distress, on the other hand operating cash flow has a negative effect on financial distress on service companies in the transportation and logistic sector that are listed on the IDX in 2018-2021.