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Effect of Sales, Production Cost and Operating Cost on Net Profit: Case Study in Cosmetic Companies and Household Good Listed on The Indonesia Stock Exchange
Abstract
This study aims to determine the effect of sales, production cost, and operating costs on net profit either partially or simultaneously. The analytical method used is panel data linear regression with the dependent variable, namely net income, and the independent variables, namely sales, production costs and operating costs. The result of the research show that sales, production cost and operating costs have an effect on net income either particially or simultaneously. Keywords: Sales, Production Costs, Operating Costs and Net Income
... This performance, which is primarily measured by profit, is an important indicator in seeing a company's ability to survive in a competitive market. Profit can be Liquidity Ratio, Capital Structure and Activity 2166 defined as the difference between the actual income obtained from business transactions and the costs incurred to obtain that income in a certain period (Sholikhin et al., 2021;Ningrum et al., 2024). The main purpose of running a business is to generate sustainable profits. ...
... This also proves that good liquidity gives companies financial flexibility that allows them to take advantage of business opportunities quickly. This creates conditions conducive to increasing profits because companies are not only able to survive short-term obligations but also invest in efforts to increase revenue (Ningrum et al., 2024). ...
The study aims to measure the impact of liquidity ratio, capital structure and activity on profitability in financial sector companies. This study uses an associative quantitative approach with secondary data sourced from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2023 period. Sampling was carried out using the purposive sampling method with certain criteria, namely the company must consistently publish financial reports during 2023, use the rupiah currency, and include values for the liquidity ratio, capital structure, asset activity ratio, and profitability. Based on these criteria, 97 companies met the requirements. Multiple regression analysis is a method for measuring research hypotheses through the use of SPSS v.29 statistical software. The results of this study indicate that the company's liquidity ratio, capital structure and asset activity ratio can have an effect on the profitability of the finance sector in 2023.
This paper aims to observe the impact of climate change disclosure (CCD) towards corporate financial performance (CFP) proxied by returns on assets (ROA), return on sales (ROS), and sales growth. Linear and non-linear approaches are employed for this research. Recommendation from Task Force on Climate-Related Financial Disclosures (TCFD) are applied for content analysis to obtain CCD scores. The target population in this study is 45 best performing companies (LQ45) listed on the Indonesia Stock Exchange (IDX) that disclosed sustainability report from 2014 to 2018. The number of observations is 72 year-companies. The findings show that CCD in large companies decreases ROS and improves ROA, yet in general, the improvement occurs in the long term for ROA and sales growth after a certain level is met (U-curve). In general, providing climate-related information will eventually pay. Financial improvement of the companies has increased despite of low quality of CCD and an indication of positive customer reaction to CCD is noticeable.
The prevalence of corruption in Indonesia is increasing every year. This fact has further undermined public confidence to strengthen governance and is a critical barrier to national development. This study aims to empirically examine the individual and combined impact of audit opinions, the implementation of audit recommendations, and findings of state losses by the Indonesian Supreme Audit Board (BPK) on the prevalence of corruption in ministries and institutions in the Republic of Indonesia. Using multiple linear regression analysis, this study used a purposive sampling method and investigated 72 ministries using secondary data from 2014 to 2017 obtained from BPK and the Corruption Eradication Commission of the Republic of Indonesia (KPK). This study indicates that audit opinions and the implementation of audit recommendations do not affect corruption in Indonesian ministries and institutions. In contrast, findings of state losses do have an influence. The combination of audit opinions, implementation of audit recommendations, and findings of simultaneous state losses do not affect corruption cases in Indonesian ministries and institutions. BPK can use the results of this study to formulate approaches and recommendations for auditing government financial reports that have a strong correlation with corruption eradication. Moreover, KPK needs to be more vigorous in its efforts to eradicate corruption, including establishing closer cooperation with BPK because the results of this research show that findings of state losses by BPK are closely related to corruption cases.
The aim of this study is to develop a grouping model in order to determine the means of trade and accommodation according to the regions in Indonesia. Research can be a reference for the government to increasing the income of each region in Indonesia equally. Research data were taken from a website that provides government statistical data, namely BPS ( Badan Pusat Statistik )-www.bps.go.id The solution is to use data mining techniques with clustering methods. The data test process uses the Rapid Miner software. Three clusters of mapping labels are used, namely the high cluster (K1), the normal cluster (K2) and the low cluster (K3). The results of the rapidminer processing were obtained from the centroid data for high clusters, namely ((1527), (810.4), (5865), (6655.3), (323), (315.1); the medium cluster, namely ((286), (199.591), (1327), (2240.227), (93.227), (140.955)); and the low cluster, namely (139.25), (122.5), (508.833), (919.222), (64.417), (94.444)). The cluster results show that 5 provinces are classified as high in clusters; 13 provinces are classified as medium clusters; and 16 provinces are classified as low clusters. Out of the results of the study, some 47% of areas in Indonesia still have low trade and housing facilities. With this analysis, it is hoped that the government will be able to pay more attention to regions whose revenues are still below average.
The growth in the number of hotels due to the increase in the tourism sector encourages the existence of
policies that regulate behavior that supports the environment for hotel stakeholders. This is because the
increasing number of the hotel industry in an area will have an influence on the natural environment,
socio-cultural conditions of the community, and the economy. This study analyzes the interaction of ProEnvironmental Behavior (PEB) with Green Marketing Mix (GMM) as Mediator to achieve Sustainable
Industry Performance (SIP). The study was conducted with 205 respondents with the position of manager
or general manager at hotels in East Java Province, Indonesia. To ensure data distribution, one hotel is
only represented by one person. The research method was carried out quantitatively using SmartPLS
ver.3.0. The results of the study indicate that GMM has a dual role in the interaction relationship with SIP.
The first role is that GMM directly has a positive relationship with each component of the SIP indicator,
namely: economic, environmental, and social. The second role of GMM is to become a successful
mediator as a link between PEB and the three indicators that make up the SIP. The function and role of
GMM can be proposed for the hotel industry in the future in creating a sustainable industry.
The purpose of this research is to provide empirical evidence of the affect of ownership concetration, firms size, and corporate governance mechanisms on earnings management. Ownership concetration was measure by the biggest stock of individual or organization, firms size was measure by natural logaritma of net assets, and corporate governance mechanisms were measure by three variabels (composition of board of commisioner, audit quality were measure by industry specialize audit firm, and composition of audit committee). Earnings management was measure by discretionary accruals use Modified Jones Method. The population of this research is 41 companies in the banking sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from banking companies financial statement for the period of 2016 to 2018. Based on purposive sampling method. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that firm size, firm of commissioner and proportion of commissioner have significant relationships with earnings management. Next, variables composition of board of commissioner, ownership concetration and specialize audit firm have no significant relationship with earnings management. Keywords: ownership concetration, firms size, corporate governance, earnings management
One of the main objectives of the establishment of an entity is to achieve business continuity or sustainability in the future, a good company is always able to manage in terms of financial and non-financial. Business activities that are only profit-oriented without paying attention to the surrounding conditions will not be able to bring the company to business continuity in the future. In this case, although banking in its business activities does not directly intersect with nature, the sustainability of a company is assessed through three important aspects that become the benchmark for sustainability, one of which is economic value. The economic value of banking can be said to be very material for disclosing a sustainability report (Sustainability Report), which in this sustainability report encourages the achievement of Sustainable Development Goals for the welfare of the company's stakeholders and does not have a negative impact on the community and the environment around the company. This study aims to analyze the effect of Liquidity, Leverage, and Profitability on the disclosure of the Sustainability Report in Banking Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2020 period. Profitability as an independent variable, Liquidity is proxied by the Current Ratio (CR), Leverage as an independent variable is proxied by the Dept to Assets Ratio (DAR), and Profitability is proxied by Return On Assets (ROA) while the Sustainability Report is proxied by the Sustainability Report Disclouser Index. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 20117-2020. The sample selection method is purposive sampling method. A total of 11 companies were used as research samples for 4 years. The data in this study were obtained through the website www.idnfinancials.com to obtain the annual financial report and through the company website to obtain the company's sustainability report. Hypothesis testing in this study using multiple linear regression method. The results showed that partially liquidity and leverage had no effect on the disclosure of the sustainability report, and profitability had a significant negative effect on the disclosure of the sustainability report. Simultaneously liquidity, leverage, and profitability affect the disclosure of the sustainability report. Keywords: Liquidity, Leverage, Profitability, Sustainability Report
Masyarakat saat ini menuntut akuntabilitas publik agar semakin menguat. Akuntabilitas publik dapat diartikan sebagai pemberian informasi maupun pengungkapan (disclosure) kepada pihak yang memiliki kepentingan mengenai kinerja dan aktivitas financial pemerintah. Pemerintah pusat dan daerah, dituntut juga untuk dapat memenuhi hak-hak publik karena perannya sebagai pemberi informasi. Dalam pemeriksaan laporan keuangan dimungkinkan untuk ditemukan temuan audit. Dari temuan tersebut BPK akan memberikan rekomendasi untuk ditindaklanjuti. Tindak lanjut hasil pemeriksaan akan meningkatkan kualitas laporan keuangan. Kualitas laporan keuangan yang baik tercermin dari tingkat pengungkapan yang semakin tinggi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh temuan audit dan tindak lanjut hasil pemeriksaan terhadap tingkat pengungkapan laporan keuangan kementerian. Metode penelitian yang digunakan adalah metode kuantitatif. Teknik analisisnya yaitu anaisis regresi berganda. Penelitian ini menggunakan sampel terpilih yaitu 13 kementerian di Indonesia selama periode pengamatan. Pengumpulan data dilakukan dengan cara dokumentasi yaitu mengambil dari internet dan literlatur. Hasil penelitian ini menunjukan hasil bahwa secara parsial atau uji t oleh uji SPSS disimpulkan bahwa temuan audit dan tindak lanjut hasil pemeriksaan berpengaruh terhadap tingkat pengungkapan laporan keuangan kementerian. Untuk hasil uji f atau secara simultan temuan audit dan tindak lanjut hasil pemeriksaan berpengaruh terhadap tingkat pengungkapan laporan keuangan. Hasil uji simultan ini sesuai dengan teori yang mengatakan bahwa temuan yang ditemukan dan diberikan rekomendasi kemudian di tindaklanjuti akan meningkatkan pengungkapan laporan keuangan. Dalam penelitian ini terdapat saran yang mungkin bermanfaat bagi kementerian yaitu agar mempertimbangkan temuan audit dan tindak lanjut hasil pemeriksaan untuk meningkatkan pengungkapan laporan keuangannya. Untuk peneliti selanjutnya juga diharapkan dapat menambahkan sampel, tahun pengamatan atau menambah jumlah variabel agar hasil penelitian lebih variatif. Kata Kunci: Temuan Audit, Tindak Lanjut Hasil Pemeriksaan, Tingkat Pengungkapan Laporan Keuangan
Tujuan penelitian ini adalah untuk mengkaji lebih lanjut. (1) Bagaimana pengaruh literasi keuangan terhadap kinerja pelaku UMKM di kota Bogor? (2) Bagaimana pengaruh inklusi keuangan terhadap kinerja pelaku UMKM di kota Bogor? (3) Bagaimana pengaruh literasi keuangan dan inklusi keuangan terhadap kinerja pelaku UMKM di kota Bogor? Metode penelitian yang digunakan dalam penelitian ini adalah metode survey dengan menggunakan kuesioner. Penelitian ini dibatasi hanya pelaku UMKM di kota Bogor yang dilakukan pada bulan November 2020. Data yang digunakan di dalam penelitian ini merupakan data hasil survei terhadap 102 responden. Hasil penelitian menunjukkan bahwa Literasi keuangan berpengaruh terhadapa kinerja UMKM, Inklusi keuangan tidak berpengaruh terhadap kinerja UMKM, Literasi keuangan dan inklusi keuangan secara bersama-sama berpengaruh terhadap kinerja UMKM dan Hasil uji koefisien determinasi (R2) menunjukkan bahwa nilai nilai R2 variabel kinerja UMKM sebesar 0.47 artinya variabel kinerja UMKM sebesar 47% dipengaruhi oleh variabel literasi keuangan dan inklusi keuangan sedangkan sisanya 53% diperngaruhi oleh variabel lain di luar dari model penelitian ini.
Financial statements are used by many parties to determine the condition of the company's financial performance. Financial statements are a very important source of information in assessing the company's performance and prospects for shareholders and the public as one of the bases in making investment decisions. The value of the information contained in financial statements can be affected by the timeliness of preparation and presentation of financial statements. Because of this, the timeliness of a company in compiling and presenting its financial statements is very important. The company's timeliness in preparing financial statements can be influenced by several things, both internal and external influences. This study was conducted with the aim of knowing whether Profitability, Leverage and Company Size have an influence on Tax Avoidance in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Previous research that has been done shows different results. Therefore, it is necessary to conduct another study with the aim of re- testing the theory of Tax Avoidance. The population of this research is 46 property and real estate companies. This study uses a purposive sampling method in taking samples, so that 31 sample companies are obtained for 3 years of observation (2017-2019) with 93 observations (observations). Research data obtained from sample companies which can be downloaded on the official website of the Indonesia Stock Exchange. This study uses descriptive statistical analysis and multiple linear regression analysis as data analysis techniques. The data analysis technique carried out first is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and then hypothesis testing.
This study aims to determine how the influence of Loan to Deposit Ratio, Capital Adequacy Ratio and Non Performing Loans on Banking Profitability Listed on the Indonesia Stock Exchange (IDX) that occurs at PT Bank Central Asia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Mandiri (Persero) Tbk, PT Bank CIMB Niaga Tbk, PT Bank Negara Indonesia (Persero) Tbk, PT Bank Tabungan Negara (Persero) in 2014-2018. The data used in this study are quantitative data with secondary data sources derived from the financial statements of each bank. This research uses descriptive statistical analysis methods, inference analysis, classic assumption test, multiple linear analysis and coefficient of determination. Regression analysis is used to find out how the influence of independent variables on the dependent variable with a significance value of 5 percent. While the determination coefficient analysis is used to determine the relationship between the independent variable and the dependent variable. From the partial hypothesis test (T Test) that has been done by the author, it is obtained that the Loan to Deposit Ratio affects Return On Assets, Capital Adequacy Ratio has no effect on Return On Assets and Non Performing Loans has no effect on Return On Assets. For simultaneous hypothesis testing (Test F), the results obtained are that the independent variables namely Loan to Deposit Ratio, Capital Adequacy Ratio and Non Performing Loans simultaneously influence the Return on Assets. Key words : Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Return On Asset (ROA).
This research examines the factors of pressure, opportunity, rationalization, ability, greed, need, and disclosure of academic fraud behavior in accounting students at Institute of Business and Informatics Kesatuan Bogor. This type of research is a quantitative study, using a questionnaire as a research instrument measured by a Likert scale. This study used a sample of 306 students who had already participated in filling out the questionnaire that the researcher had distributed in the form of a Google Form. The data analysis technique used is multiple linear regression analysis using the IBM SPSS version 25 software. The results of this study indicate that the opportunity and need factors affect the academic fraud of accounting students at the Bogor Institute of Business and Informatics, while the factors of pressure, rationalization, ability, greed, and disclosure have no effect on academic fraud committed by accounting students at the Institute of Business and Informatics Kesatuan.
Penelitian ini bertujuan untuk menganalisis keputusan calon mahasiswa dalam memutuskan pemilihan Perguruan Tinggi di Institut Bisnis dan Informatika Kesatuan, Model analisis yang digunakan adalah Analisis sikap Multiatribut Fishbein. Terdapat 10 aribut yang dianalisis, yakni (1) kualitas akreditasi, (2) fasilitas, (3) kualitas dosen, (4) biaya kuliah, (5) lokasi, (6) faktor teman/keluarga, (7) suasana kampus, (8) beasiswa, (9) pelayanan dan (10) mudah bekerja. Analisis sikap mahasiswa dilihat dari dua variabel yakni tingkat kepercayaan (belief) mahasiswa atas atribut Perguruan Tinggi dan evaluasi mahasiswa atas atribut tersebut dan sekaligus mengukur score kinerjanya. Teknisk pengambilan sampel adalah proportional random sampling, dengan sampel 288 responden dari populasi 1025 orang mahasiswa. Berdasarkan nilai kepercayaan sikap mahasiswa terhadap pemilihan perguruan tinggi di Kota Bogor diperoleh rata-rata score dengan nilai 3.841, dan berada pada kategori baik, sedangkan nilai evaluasi sikap mahasiswa terhadap perguruan tinggi IBI Kesatuan diperoleh rata-rata score 4.009 berada pada kategori baik. Terdapat dua atribut yang paling tinggi dan masuk dalam kategori sangat penting, yakni Mudah bekerja (4.316) dan Kualitas Akreditasi (4.313), dan Akreditasi yang mencerminkan kualitas IBI Kesatuan. Nilai sikap dengan model Fishbein dalam pemilihan Perguruan Tinggi IBI Kesatuan didapat score sikap sebesar 159,94 berada pada interval “baik”. Kata Kunci : Fishbein, belief, evaluation, performance, importance.
This study aims to determine the extent of the influence of Return On Assets (ROA) and Operational Costs on Operational Income (BOPO) on Market Share in Islamic Banks in Indonesia as measured using Third Party Funds. This research was conducted using company publication reports from the first quarter or March 2014 to the fourth quarter or December 2018 for five years, namely the 2014-2018 period from Bank Syariah Mandiri, Bank Muamalat Indonesia, Bank BRI Syariah, Bank BNI Syariah, and Bank Mega. Sharia. The statistical method used is panel data regression, with t test and f test. The t test is used to test the effect of the independent variable partially on the dependent variable. The f test is used to test the effect of the independent variables together on the dependent variable using the EViews9 system. It can be seen from the results that have been partially tested that BOPO has a significant effect on Market Share because it has a significance value <0.05 (0.0005). Then for ROA does not have a significant effect on Market Share because it has a significance value> 0.05 (0.0546). Simultaneously, the BOPO and ROA variables both have a significant effect on Market Share with a significance value <0.05 (0.000000). The predictive ability of these two variables on Market Share is 72.75% as shown by the amount of adjusted R2, while the remaining 27.25% is influenced by other factors that are not included in the research model. Keywords : Return On Assets (ROA), Operational Costs on Operational Income (BOPO), and Market Share.
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