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All Journal Innovation Business Management and Accounting Journal
Anwar Sanusi
University of Merdeka Malang

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Profitability Analysis of Indonesian Pharmaceutical Manufacturing Companies: Capital Structure and Company Size Sri Dwiningsih; Anwar Sanusi; Edi Subiyantoro
Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.026

Abstract

The aim of the author in conducting this research is to determine the influence of capital structure and company size on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange. The method used by the author in conducting this research is descriptive analysis method and multiple linear regression analysis. Data processing was carried out using IBM SPSS STATISIC 25. The population of this study was all pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2022 with the number of samples taken according to the researchers' criteria of 10 pharmaceutical companies. The partial research results show that the Capital Structure (DAR) variable has a negative and significant effect on Profitability (ROE) in pharmaceutical companies, the Company Size (FS) variable has no significant effect on Profitability (ROE) in pharmaceutical companies, simultaneously the Capital Structure (DAR) variable, and Company Size (FS) has a significant effect on Profitability (ROE) in pharmaceutical companies.
Minimizing Manufacturing Industry Capital Costs through Governance, Corporate Risk Management, Social Responsibility and Company Size Rofiqah Wahdah; Anwar Sanusi; Prihat Assih
Innovation Business Management and Accounting Journal Vol. 3 No. 3 (2024): July - September
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.034

Abstract

This research aims to analyze the influence of corporate governance, corporate risk management, corporate social responsibility, and company size on the cost of capital in the manufacturing industry listed on the Indonesia Stock Exchange. This research design is quantitative, with samples taken using non-random techniques, such as purposive sampling or judgment sampling, so that the total research sample is 45 companies, with a research period of 4 years and a total of 180 research data. The data analysis technique uses panel data with path analysis. The research results show that implementing broad and integrated corporate risk management reduces the cost of capital. Large company size can increase the cost of capital in manufacturing industrial companies listed on the Indonesian Stock Exchange. Meanwhile, the implementation of corporate governance and corporate social responsibility does not reduce the company's capital cost. Future advice is that company management is expected to pay more attention to management practices related to corporate social responsibility, corporate risk management, and capital costs because these factors impact increasing the value and survival of the company in the future. Management also needs to pay attention to the role of capital costs, which can mediate the implementation of corporate risk management in increasing company value.
Co-Authors Edi Subiyantoro Prihat Assih Rofiqah Wahdah Sri Dwiningsih