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DETERMINAN PROFITABILITAS PERUSAHAAN PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN DI BEI Amalia, Kiasatina; Kurniasih, Augustina
Indikator: Jurnal Ilmiah Manajemen dan Bisnis Vol 2, No 1 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/indikator.v2i1.2317

Abstract

The purpose of this research is to know and analyze Factors Affecting Company Profitability (Study on Food and Beverage Sector Listed on Indonesia Stock Exchange Period 2012-2015). This parametric statistical research method uses panel data regression analysis using Eviews Version 8. The number of samples that become the object of research as much as 13 companies of food & beverage sub sector. Sample selection method used is purposive sampling method. This method is based on criteria in the form of certain considerations used as a method of collecting samples. The result of the research shows that (1) The structure of the asset has positive and significant effect to Profitability, (2) Work Capital Turnover has positive and significant effect to Profitability, (3) Liquidity has positive and significant effect to Profitability, (4) Working Capital Funding has positive and significant to Profitability, and (5) Asset Structure, Working Capital Turnover, Liquidity, and Working Capital Funding contribute influence (R2) to Profitability. It is suggested that companies should pay attention to the use of shor-term debt in financing the company's operational activities so that the company's financial risk can be controlled and able to increase profitability.
THE INFLUENCE OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE (Study on Pharmaceutical Companies Listed on the Indonesian Stock Exchange in 2007 to 2012) Kiasatina Amalia; Andar wati
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.586 KB)

Abstract

The purpose of this study is: 1) To analyze the simultaneous influence between intellectual capital which includes Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added on financial performance 2) To determine the partial influence between intellectual capital which includes Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added on financial performance and 3) To find out intellectual capital variables that have a dominant influence on the financial performance. This research was conducted at the pharmaceutical company listed on the Indonesia Stock Exchange in 2007 to 2012. In order to know the influence that occurs among the independent variables (Value Added Capital Employed, Value Added Human Capital, and Structural Capital Value Added) on financial performance using the regression analysis, F test and t test were conducted. Type of research is explanatory that is the researchers explain causal relationships between variables through hypothesis testing. Population and sample in this study is a pharmaceutical company listed on the Indonesia Stock Exchange in 2007 to 2012. The sampling technique used is census sampling so it can be determined the total sample of 7 companies and the research instruments were tested using classical assumption test. The hypothesis testing was using the F and t test to analyze the data to be used in Multiple Regression Analysis. The analysis result shows that there are simultaneously and partially significant influence between intellectual capital which include Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added on financial performance on pharmaceutical company listed on the Indonesia Stock Exchange in 2007 to 2012. Value Added Human Capital variable have a dominant influence on financial performance of the pharmaceutical company listed on the Indonesia Stock Exchange in 2007 to 2012.   Key Words: Value Added Capital Employed, Value Added Human Capital, Structural Capital Value Added and Financial Performance