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THE EFFECT OF FINANCIAL PERFORMANCE, FIRM SIZE, AND ASSET GROWTH ON CAPITAL STRUCTURE Desvi Nurdiana Nabila Fitrianingrum; Suhendro; Endang Masitoh
Journal of Research in Business, Economics, and Education Vol. 2 No. 1 (2020): February
Publisher : Kusuma Negara Business School

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Abstract

This study aims to examine and analyze the effect of Financial Performance (Return On Assets and Current Ratio), Company Size, and Asset Growth on the Capital Structure of Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2018. The independent variables in this study are return on assets, current ratio, company size, and asset growth. The dependent variable in this study is the capital structure. The sampling method uses purposive sampling. The sample in this study is 31 property and real estate companies in the 2016-2018 period, according to the criteria that have been determined to total of 93 companies over a three-year period. The analytical method used is multiple regression analysis using SPSS version 17.0. The results of this study Return On Asset, Current Ratio, Company Size, and Asset Growth simultaneously influence the Capital Structure. Partially Return On Assets and Asset Growth do not affect the Capital Structure, while the Current Ratio and Firm Size affect the Capital Structure. The benefit of this research is that it can broaden horizons and simultaneously gain knowledge about the effect of return on assets, current ratio, company size, and asset growth on capital structure.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, KOMISARIS INDEPENDEN, DAN STRUKTUR ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KONSTRUKSI BANGUNAN DI BURSA EFEK INDONESIA Salimah Salimah; Anita Wijayanti; Endang Masitoh
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 2 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to determine the effect of the capital structure, liquidity, independent commissioners and assets structure on financial performance. The sample in this study is a building construction sector company listed on the Indonesia Stock Exchange for the period 2013 - 2017 with a total of 36 samples. The type of research used is quantitative research. The sampling technique used was purposive sampling with certain criteria, the data analysis technique used was multiple linear regression. The results of the t test show that the variables of capital structure and independent commissioners have a significant and significant effect on financial performance, while the liquidity variable and assets structure have no significant and no significant effect on financial performance. The test results of the coefficient of determination indicate that the independent variable can affect the dependent variable by 28.2% while 71.8% is influenced by other variables.
PENGARUH RASIO KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI Abdul Wahab Khoirul Hanif; Anita Wijayanti; Endang Masitoh; Yuli Chomsatu Samrotun
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to discuss the financial ratios and corporate governance to the value of the company. This analysis uses veriabel independent financial ratios (liquidity and leverage) and corporate governance (institutional ownership and company size). The dependent variable is firm value. The population of this study is the food and beverage companies listed on the Indonesia Stock Exchange for the period 2013 – 2017. The research sample was selected using the purpose sampling and statistical methods using multiple linear analysis. There are 11 companies that meet the criteria with a period of 5 years producing 55 samples. The results showed that institutional ownership and firm size affect firm value, while liquidity and leverage do not affect firm value.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP PERUBAHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2013 – 2017 Amalia Yuigananda; Riana Rachmawati Dewi; Endang Masitoh
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Financial ratio analysis is used to asses management performance in achieving targets (profits) that have been set in management capabilities and empowering company resources effectively. This study aims to determine the effect of Current Ratio, Total Dept To Total Asset, Dept To Equity Ratio, Gross Profit Margin, Net Profit Margin to changes in earnings. This research is a descriptive study, with a population of 18 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013 – 2017. The sampling technique was purposive sampling, the sample in this study were 7 Food and Beverage companies listed on the Indonesia Stock Exchange in 2013 – 2017. The results of this study are from five independent variables, namely the current ratio, total dept to total assets, dept to equity ratio, gross profit margin, only two variables that influence changes in earnings, namely current ratios with results of tcount (-1,716) > ttable ( 1,699) and gross profit margin with the results of tcount (-2,520 > ttable (1,669), the remainder is the total dept variable to total assets, dept to equity ratio, net profit margin does not affect earnings changes.
Pengaruh Variabel Makroekonomi Terhadap Pertumbuhan Sukuk Korporasi di Indonesia kurniawan kurniawan; Endang Masitoh; Rosa Nikmatul Fajri
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 1 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.776 KB) | DOI: 10.32332/finansia.v3i1.1831

Abstract

The capital market always experiences development over time. In addition to conventional capital markets, the Islamic capital market is also experiencing growth. This can be seen with the issuance of sukuk. Sukuk is an investment instrument based on sharia agreements, a country's economic condition has an important role in sukuk growth. The purpose of this research is to know and analyze the macroeconomic variable factors on the growth of corporate sukuk in Indonesia. This type of research is quantitative research with secondary data obtained from the official website of the Financial Services Authority. The research method uses multiple linear regression models. The results explained that macroeconomic variables such as inflation, exchange rates, money supply have an influence on the growth of corporate sukuk.
PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS BANK UMUM SYARIAH TERDAFTAR DI BANK INDONESIA TAHUN 2014-2017 ANA FITRIYANI; ENDANG MASITOH; S. SUHENDRO
JURNAL WIDYA GANECWARA Vol. 28 No. 1 (2019): JURNAL WIDYA GANESWARA
Publisher : Fakultas Ekonomi dan Bisnis UTP Surakarta

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Pembiayaan Murabahah, Mudharabah dan Non Performing Financing (NPF) terhadap Profitabilitas Bank Umum Syariah yang terdaftar di Bank Indonesia tahun 2014-2017. Populasi yang digunakan seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia sebanyak 11 perbankan. Teknik pengambilan sampel yang digunakan purposive sampling, sebanyak 8 perbankan sampel dipilih. Metode analisis yang digunakan dalam penelitian ini metode regresi data panel. Hasil penelitian menyatakan bahwa pembiayaan murabahah, mudharabah berpengaruh terhadap profitabilitas sedangkan non performing financing (NPF) tidak berpengaruh terhadap Profitabilitas
THE INFLUENCE OF FINANCIAL RATIO AGAINST THE STOCK RETURNS OF BANK COMPANIES IN INDONESIAN STOCK EXCHANGE IN 2014-2017 AJENG LAKSMI DEWANTI; YULI CHOMSATU; ENDANG MASITOH
JURNAL WIDYA GANECWARA Vol. 28 No. 2 (2019): JURNAL WIDYA GANESWARA
Publisher : Fakultas Ekonomi dan Bisnis UTP Surakarta

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Abstract

The purpose of0this study was to examine the effect of financial ratios such as Return on Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover  (TAT) and  Price to Book Value (PBV) on stock returns on banking companies listed on the Stock Exchange in Indonesia. The number of samples in this study were 130 companies from 2014 to 2017 that had been selected0by purposive sampling method. The research method used is multiple linear regression analysis using SPSS version 22.0. The results of0this study indicate that the ROE variable partially  has a positive and significant effect on stock0returns.
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI Rani Milansari; Endang Masitoh; Purnama Siddi
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v8i1.2359

Abstract

This study aims to examine and analyze the factors that influence the capital structure of food and beverage companies listed on the Indonesia Stock Exchange. The population in this study amounted to 26 companies and diporeleh samples of 47 companies using purposive sampling techniques. This study uses secondary data types for the period 2015 - 2018. Analysis of the data used is multiple linear regression analysis. The results showed that the company's current ratio and size affected the capital structure, while the return on assets, asset structure and sales growth did not affect the capital structure. Keywords: CR, ROA, Asset Structure, Capital Structure
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL Agustin Nur'aini; Endang Masitoh; Yuli Chomsatu
Oikos : Jurnal Ekonomi dan Pendidikan Ekonomi Vol 4 No 1 (2020)
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.809 KB) | DOI: 10.23969/oikos.v4i1.2162

Abstract

Capital structure is one of the complex financial decisions because it is related to other financial decision variables. The purpose of this study is to analyze the factors that influence the capital structure with profitability as a moderating variable. The population in this study is the registered food and beverage sub-sector companies. on the Indonesia Stock Exchange in 2014-2018. The sampling technique in this study used a purposive sampling method and obtained a sample of 12 companies. The data analysis method uses the classical assumption test and multiple linear regression analysis using SPSS 20, with the results of data analysis showing company growth and business risk has no effect on capital structure, while liquidity has a negative and significant effect on capital structure, asset structure has a positive and significant effect on structure capital while profitability has a negative effect on capital structure. Profitability is not able to moderate the effect of company growth, business risk and asset structure on capital structure but profitability is able to moderate the effect of liquidity on capital structure.
Pengaruh DER, Roa, NPM dan EPS Terhadap Underpricing Studi Kasus: Perusahaan Yang Melakukan Initial Public Offering di BEI Meutia Octafian; Anita Wijayanti; Endang Masitoh
JDEP (Jurnal Dinamika Ekonomi Pembangunan) Vol. 4 No. 1 (2021): JDEP (Jurnal Dinamika Ekonomi Pembangunan)
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jdep.v4i1.199

Abstract

This study aims to look at the effect of each variable (DER, ROA, NPM, EPS) on underpricing in companies conducting an initial public offering on the Stock Exchange in 2016-2018. Testing is done by using a sample of 31 companies that conducted an initial public offering listed on the Indonesia Stock Exchange in 2016 -2018, using purposive sampling method. Data processing methods use SPSS with descriptive tests, classic assumption tests, and in the measurement of hypotheses using multiple regression analysis. The results in this study address the influence of ROA and EPS on underpricing, while DER and NPM have no effect on underpricing. It is expected that this research can be used as a material consideration for investors in analyzing financial statements that will be used as a reference in investing, while for academics can add knowledge related to the influence of several fundamental factors on underpricing.