cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yunita Engraini
Contact Email
yunitaengriani@fe.unp.ac.id
Phone
+6281290602249
Journal Mail Official
jkmk@unp.ac.id
Editorial Address
Prof Dr. Hamka. Rd, Air Tawar Barat, North Padang Padang City, West Sumatera, Indonesia 25132
Location
Kota padang,
Sumatera barat
INDONESIA
Financial Management Studies
Published by Universitas Negeri Padang
ISSN : 27984524     EISSN : 27984516     DOI : https://doi.org/10.24036/jkmk.v3i2
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
The aim of this journal is to publish articles dedicated to the latest outstanding developments in the fields of financial management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 83 Documents
 5   6   7   8   9 
The Effect of Financial Ratios, Corporate Governance, and Macroeconomics on Financial Distress in Tourism Industry Service Companies Listed on the Indonesia Stock Exchange Mulia Putri, Cika; Tasman, Abel
Financial Management Studies Vol. 4 No. 1 (2024): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v4i1.172

Abstract

This study aims to analyze the effect of (1) profitability on financial distress, (2) liquidity on financial distress, (3) leverage on financial distress, (4) gender diversity on financial distress, (5) institutional ownership on financial distress, (6) ) inflation on financial distress, (7) interest rates on the financial distress of tourism industry service companies listed on the Indonesia Stock Exchange before and during the Covid-19 Pandemic. While the sample in this study was determined using the purposive sampling method, namely tourism industry service companies with data prior to the Covid-19 Pandemic for six consecutive years from 2014-2019 so that a total sample of 18 companies was obtained with 108 observational data and data during the Covid Pandemic. -19 for two consecutive years from 2020-2021 so that a total sample of 18 companies was obtained with 144 observational data. The analytical method used is the logistic regression method using the IBM SPSS Statistics 25 program. The results of this study concluded before the Covid-19 Pandemic that (1) profitability as measured by ROE had a significant negative effect on financial distress, (2) liquidity as measured by CR was negative and did not have a significant effect on financial distress, (3) leverage as measured with DER having a significant negative effect on financial distress, (4) gender diversity is negative and has no significant effect on financial distress, (5) institutional ownership is positive and has no significant effect on financial distress, (6) inflation is negative and has no significant effect on financial distress, (7) positive interest rates and no significant effect on financial distress. While the results of research during the Covid-19 Pandemic concluded that (1) profitability as measured by ROE had a significant negative effect on financial distress, (2) liquidity as measured by CR had a significant negative effect on financial distress, (3) leverage as measured by DER negative and has no significant effect on financial distress, (4) gender diversity has a positive and no significant effect on financial distress, (5) institutional ownership has a significant positive effect on financial distress, (6) inflation has a significant negative effect on financial distress, (7) ethnicity positive interest and no significant effect on financial distress.
The Influence of Company Size, Leverage, Tax Avoidance, and Business Risk on Company Value in Property and Real Estate Companies Listed on the Indonesian Stock Exchange Amanda Zafira, Giza
Financial Management Studies Vol. 3 No. 3 (2023): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v3i3.183

Abstract

This research aims to assess the impact of four factors on company value within property and real estate companies listed on the Indonesia Stock Exchange during the years 2018-2022. The factors studied include (1) company size, (2) leverage, (3) tax avoidance, and (4) business risk. The study's population comprises 84 property and real estate companies listed on the Indonesia Stock Exchange. The sample, selected through purposive sampling, consists of companies from the property and real estate sector over a five-year period from 2018 to 2022, resulting in a sample size of 19 companies with a total of 86 observation data points. Multiple linear regression analysis using the IBM SPSS Statistics 25 software is the method of analysis employed. The research findings indicate that (1) company size significantly and positively influences company value, (2) leverage does not significantly affect company value, (3) tax avoidance does not significantly impact company value, and (4) business risk does not significantly affect company value
The Effect Of Profitability and Firm Size On Firm Value With Capital Structure As a Mediating Variable In Companies Transportation Sub-Sector Companies Listed On The Indonesia Stock Exchange Widyawati, Dewi; Lasmini, Rizki Sri
Financial Management Studies Vol. 3 No. 3 (2023): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v3i3.184

Abstract

This study aims to analyze the effect of profitability and firm size on firm value with capital structure as a mediating variable. This research was conducted at 29 transportation sub-sector companies on the Indonesia Stock Exchange. The data used from 2016 to 2020. The data is obtained from the annual report published on the IDX website or the website of each transportation sub-sector company. The analysis method used is path analysis, where testing of direct effects is done through the t-statistic test, while testing of indirect effects is done using the Sobel test. The testing process was carried out using SPSS. This research is conducted by using two equation models. In the first equation, it is found that profitability has a positive and significant effect on capital structure, while company size has no significant effect on the capital structure of transportation sub-sector companies on the Indonesia Stock Exchange. In the second equation model, it is found that profitability has no significant effect on firm value, but company size and capital structure have a significant effect on firm value. At the stage of testing the indirect effect conducted with the Sobel test, it is found that the capital structure is able to mediate the relationship between profitability and firm value. In addition, from the results of the second indirect effect test, it is also found that the capital structure is able to mediate the relationship between company size and the company's capital structure.
ANALISIS LAPORAN KEUANGAN INDUSTRI PENERBANGAN YANG TERDAFTAR DI BEI SEBELUM DAN SESUDAH COVID19 Delfiani, Silvi; Ridhaningsih, Fitria; Febriyanti, Herlinda Fitri
Financial Management Studies Vol. 3 No. 3 (2023): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v3i3.190

Abstract

The aim of this study is to analyze the performance of companies in Indonesia that are listed on the Indonesian Stock Exchange in the period before and after the COVID-19 pandemic, or 2019 to 2022. An assessment of company performance is based on the ratio of liquidity, solvency, and profitability. The object of this research is a company that moves into the aviation industry and uses purposive sampling techniques. Thus, three airlines, GIAA, CMPP, and IATA, were obtained. From the results of this study, it is known that all the samples experienced a decrease in performance when the COVID-19 pandemic occurred, namely in 2020 and 2021. The COVID-19 pandemic has had a negative impact on company performance. Then in 2022, there was a fairly rapid improvement, led by the GIAA.
The Effect of Firm Size, Gender, and Household Interference on MSEs Performance and Household Welfare in Indonesia Wessti Rahmiattul
Financial Management Studies Vol. 4 No. 1 (2024): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v4i1.192

Abstract

This study aims to analyze the effect of business size, gender, and household interference on MSE performance and household welfare in Indonesia using raw data from the 2014 Indonesian Family Life Survey (IFLS-5), with a sample of 4,314 households running non-agricultural MSEs with their own capital. Given the heterogeneous characteristics of the data and the presence of outliers, this study uses the quantile regression method with confidence level (∝=0.05). The analysis shows that business size has a positive and significant effect on MSE performance. In contrast, gender and household interference have a negative and significant effect on MSE performance. Firm size has a positive effect on household welfare. Gender has a positive effect on household welfare, but is significant only at Q0.50. And household interference has a positive effect on household welfare, but is significant only at Q0.75.
The Influence of Corporate Governance Quality on Company Financial Performance with Capital Structure as a Moderating Variable in the Transportation & Logistics Sector on the Indonesian Stock Exchange Putri, Juriani; Patrisia, Dina
Financial Management Studies Vol. 4 No. 1 (2024): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v4i1.196

Abstract

This research aims to examine the influence of corporate governance quality on company performance with capital structure as a moderating variable. The population in this study were 36 transportation & logistics sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling method is proportional sampling, so that 26 sample companies were obtained with 96 observations. The type of data used is secondary data obtained from the Indonesian Stock Exchange website, namelywww.idx.co.idand sample company websites. The data analysis method uses Moderated Regression Analysis (MRA) using a programIBM SPSS Statistics 25. The research results show that (1) the quality of corporate governance (CGI) has an insignificant negative effect on company performance (ROA) (2) capital structure (DER) is able to moderate the relationship between the quality of corporate governance (CGI) and company performance
The Effect Of Capital Structure On Profitability And Stock Returns In Property And Real Estate Companies Listed On The Indonesian Stock Exchange 2015-2020 Afitrah Reski; Masdupi, Erni
Financial Management Studies Vol. 4 No. 2 (2024): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v4i2.202

Abstract

This study aims to examine the factors that influence capital structure, profitability and stock returns as well as the relationship between capital structure, profitability and stock returns in property and real estate companies listed on the Indonesia Stock Exchange. Endogenous variables in this study are capital structure, profitability, and stock return, while exogenous variables in this study are firm size, growth, tangibility, liquidity, and volatility. In this study, capital structure and profitability also act as mediating variables. While the sample in this study used purposive sampling method, as many as 44 companies that entered the sample selection criteria. So that 264 total sample analysis units were obtained, but the final sample in this study was 185 sample analysis units due to outlier data. The type of data used in this study is secondary data obtained from the IDX in the form of published financial reports. The method used in this research is path analysis or path analysis using the help of the AMOS 22.0 program. Based on the results of this study, it is found that company size and volatility have no significant effect on capital structure (DAR), while growth, tangibility, and liquidity have a significant effect on capital structure (DAR). Company size, growth, tangibility, liquidity and capital structure have a significant effect on profitability (ROA), while volatility has no significant effect on profitability (ROA). Firm size, growth, tangibility and capital structure (DAR) have no significant influence on stock returns, while liquidity and profitability (ROA) have a significant relationship to stock returns. Capital structure (DAR) is not able to mediate the relationship of firm size and growth to stock returns, while capital structure (DAR) is able to mediate the relationship of tangibility and liquidity to stock returns. Capital structure (DAR) and profitability (ROA) are able to mediate the relationship of growth, tangibility, and liquidity to stock returns, while capital structure (DAR) and profitability (ROA) are not able to mediate the relationship of firm size to stock returns. Profitability (ROA) is able to mediate the relationship between company size, growth, tangibility, and liquidity to stock returns.
Effect of Intellectual Capital on the Performance of Banking Companies Listed on the Indonesian Stock Exchange Rahmi, Rachmi Saputri; Zulvia, Yolandafitri
Financial Management Studies Vol. 4 No. 2 (2024): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v4i2.214

Abstract

This study aims to analyze the effect of intellectual capital and its components, namely research capital employe, human capital, and structural capital on company performance both accounting performance and market performance. This study also uses control variables in the form of company size. This study uses all banking companies listed on the Indonesia Stock Exchange as the population. Sampling was carried out using purposive sampling method, with the sample criteria publishing the company’s annual report for three consecutive years from 2020-2022. The analysis method used is multiple linear regression analysis using the IBM SPSS Statistics 26 program. The results of this study concluded that intellectual capital, employee capital, human capital have a positive and significant effect on accounting-based performance and market-based performance. While structural capital has no significant effect on accounting-based performance or market-based performance in banking companies listed on the Indonesia Stock Exchange.
The Impact of Corporate Social Responsibility on the Growth of Basic Materials Sector Companies Listed on the Indonesian Stock Exchange Fauzia, Fauzia; Patrisia, Dina
Financial Management Studies Vol. 4 No. 2 (2024): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v4i2.215

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on the growth of basic materials sector companies listed on the Indonesia Stock Exchange (IDX). The population used in this study are all basic materials sector companies listed on the IDX for the period 2018-2022. The sample used in this study was determined by purposive sampling method, so that 71 companies were obtained with a total of 302 observations. This study uses secondary data in the form of annual reports (for CSR variables) and financial reports obtained from the official IDX website and each company. CSR measurement in this study uses an index measured based on a list of items that must be disclosed according to GRI Standards. The analysis method used is multiple linear regression analysis using SPSS 15.0. The results of this study indicate that 1) Corporate Social Responsibility (CSR) has a positive and significant effect on revenue growth, 2) Corporate Social Responsibility (CSR) has a positive and significant effect on total growth rate of assets.
The Effect of Financial Decisions on Equity Risk in Constructs Firms Listed on the Indonesian Stock Exchange Tika, Tika Misla Wahyuni; Rasyid, Rosyeni
Financial Management Studies Vol. 4 No. 2 (2024): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v4i2.218

Abstract

This study was conducted to determine the effect of financial decisions on equity risk in constructs firms listed on the Indonesia Stock Exchange with firm size and revenue growth as control variables. The population in this study were all firms in the constructs sector listed on the Indonesia Stock Exchange for the 2020-2022 period. Meanwhile, the sample in this study was determined using a purposive sampling technique, resulting in 19 samples and 57 total observation data. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange and the firm's official website. The data analysis method used is panel data regression analysis using the Eviews 12 analysis tool. The results of the data analysis show that (1) Investment Decisions have no effect on Equity Risk (2) Funding Decisions have no effect on Equity Risk (3) Working capital decisions significantly and favorably impact equity risk.

Page 8 of 9 | Total Record : 83

 5   6   7   8   9 

Filter by Year

2021 2024


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2024): Financial Management Studies Vol. 4 No. 1 (2024): Financial Management Studies Vol. 3 No. 3 (2023): Financial Management Studies Vol. 3 No. 2 (2023): Financial Management Studies Vol. 3 No. 1 (2023): Financial Management Studies Vol. 2 No. 4 (2022): Financial Management Studies Vol. 2 No. 3 (2022): Financial Management Studies Vol. 2 No. 2 (2022): Financial Management Studies Vol. 2 No. 1 (2022): Financial Management Studies Vol. 1 No. 4 (2021): Financial Management Studies Vol. 1 No. 3 (2021): Financial Management Studies Vol. 1 No. 2 (2021): Financial Management Studies Vol. 1 No. 1 (2021): Financial Management Studies More Issue