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Adámiková, Eva, Roman Chinoracký, Tatiana Čorejová und Grzegorz Dydkowski. „Value of Company and Choice of Valuation Method for Forwarding Company“. Transport and Communications 6, Nr. 2 (2018): 1–4. http://dx.doi.org/10.26552/tac.c.2018.2.1.
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The value of company is a very broad concept. Its determination depends on many factors and valuer must take into account both internal and external factors which are affecting the company. In some cases, it is very difficult to decide which of the methods should be used so that the entire valuation is not unnecessarily overpriced for the contracting entity. Valuation also takes into account the resulting objective value. In the case where the choice of method is not determined by the legal act itself, consultation and agreement with the expert is necessary in order to clarify the state of the company and determine the reason for doing the valuation itself. Therefore, the main goal of this paper is to choose an appropriate valuation method for a forwarding company.
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Růžičková, Kamila, Jana Kolmanová und Michaela Loupová. „Determinants of the company value“. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, Nr. 2 (2011): 251–56. http://dx.doi.org/10.11118/actaun201159020251.
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Today, there are many conceptions involving creation of the company value, as it is the main objective for the owners. However, there are still many companies interested primarily in the different company’s objectives and enhance its competitive position differently. The aim of the paper is to present and analyze the viewpoints of Czech and foreign specialists on the issue of company value creation. The paper provides the determination of factors positively influencing the company value, the description of their characteristics, and on the basis of a detailed academic discussion proposes conclusions. Attention is paid especially to the value drivers which are not recorded in the financial documents.The introduction of the paper gives a brief overview of the topic. The paper is divided into three main parts. The first part introduces the effective cost management. It clarifies the concept of the managerial accounting and explains its contribution to the creation of the company value. The second part deals with the external relationships of the company. It focuses on the buyer-supplier relationships and offers the detailed perspective on the specific issue of the agricultural companies and their competitiveness in relation to the land leases. The third part concentrates on the internal company environment, namely on the human capital potential and its effects on the value of the company. In the concluding part, the findings are summarized. Based on the results, the figure describing the determinants and generators of the company value is formed. This figure can be considered a systematic procedure how to create a company value.All findings are supported with the literature review e.g. Armstrong (2007), Fibírová and Šoljaková (2005), Marinič (2008), Petřík (2007) and Porter (2004). Within the paper elaboration, the analysis and synthesis as scientific methods were used for explanation of the experts’ points of view and then summed up as the partial and final results. The logical-systematic method was employed for clarification of the initial conditions, context illustration, partial outcomes creation and deduction of the final results.
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Lisa, Oyong. „COMPANY VALUE DETERMINANTS STUDY ON MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE“. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen 14, Nr. 02 (18.10.2017): 111. http://dx.doi.org/10.31106/jema.v14i02.577.
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The purpose of this study to determine the effect of firm size, leverage, and profitability to the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (BEI) partially or simultaneously. This research tested the hypothesis that there is influence of firm size, leverage, and profitability to the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling technique used was purposive sampling. The research method used is multiple linear regression statistic method.The results showed that firm size variables have no effect on firm value, leverage has no effect on firm value, profitability has positive influence to firm value. While simultaneously there is influence of firm size, leverage, and profitability to firm value with coefficient of determination (adjusted R2) obtained equal to 0,28, indicating that 28% company value can be influenced by firm size, leverage, and profitability, while side 72% The value of the company is influenced by the variables that are not examined in this research. The limitations of this study is to examine the effect of firm size, leverage, and profitability on firm value. While other variables that affect the value of the company is expected to be examined by further researchers.Keywords: Firm Size, Leverage, Profitability, Corporate Value
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Ettore D’Ortona, Nicolino, und Maria Sole Staffa. „The theoretical surrender value in life insurance“. Insurance Markets and Companies 7, Nr. 1 (18.11.2016): 31–44. http://dx.doi.org/10.21511/imc.7(1).2016.04.
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In the context of the stochastic models for the management of life insurance portfolio, the authors explore, with simulation approach, the effects induced by the application of a particular method of calculation of the surrender value. In the life insurance, the policyholder position is, at any moment, quantified by the mathematical reserve. In case the reserve amount results are positive, the insurance company can allow the contract surrender, consisting in an amount payment, called surrender value, commensurate with the mathematical reserve. Generally, the insurance company enforces some restrictions in the surrender value determination, in order to avoid, first of all, that an amount is disbursed to the policyholder while, on the contrary, he results to be indebted to the Company. In this paper the authors will consider a surrender value calculation method based precisely on the profit recovery concept which shall be supplied by the contract in case it remains in the portfolio. Additionally, the authors shall analyze, by simulation approach, the effects caused by the enforcement of the surrender value calculation concept on a life portfolio profitability, and on the penalties extent enforced to the policyholders which cancel from the contract. Keywords: surrender value, life insurance, internal risk model, stochastic simulation
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Safari, Fariba, Narges Safari und Gholam Ali Montazer. „Customer lifetime value determination based on RFM model“. Marketing Intelligence & Planning 34, Nr. 4 (06.06.2016): 446–61. http://dx.doi.org/10.1108/mip-03-2015-0060.
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Purpose – One of the salient challenges in customer-oriented organizations is to recognize, segment and rank customers. Customer segmentation is usually based on customer lifetime value (CLV) measured by three purchase variables: “Recency,” “Frequency” and “Monetary.” However, due to the ambiguity of these variables, using deterministic approach is not appropriate. For tackling this matter, the purpose of this paper is to propose a new method of customer segmentation and ranking by combining fuzzy clustering (as a segmentation method) and fuzzy AHP (as a ranking method). Design/methodology/approach – First, customers are classified based on purchase variables using fuzzy c-means clustering algorithm. Second, the variables are weighed applying an optimized version of AHP method. Considering the derived weights and customer groups, this paper follows to ranks segments based on CLV. The developed methodology has been implemented for a large IT company in Iran. Findings – The results show a tremendous capability to the company to evaluate his customers by dividing them into nine ranked segments. The validity of clusters has been submitted. Research limitations/implications – For researchers, this study provides a useful literature by combining FCM and an optimized version of fuzzy AHP in order to cover the limitations of previous methodologies. For organizations, this study clarifies the procedure of customer segmentation by which they can improve their marketing activities. Practical implications – Managers can consider the proposed CLV calculation methodology for selling the next best services/products to the group of customers that are more valuable, by calculating the entire lifetime value of the customers. Originality/value – This study contributes to the process of customer segmentation based on CLV, proposing a new method which covers the limitations of previous customer segmentation methods.
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Lase, Agustian Zisokhi, Jubi Jubi, Elly Susanti und Debi Eka Putri. „PENGARUH LIKUIDITAS, AKTIVITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KABEL YANG TERDAFTAR DI BURSA EFEK INDONESIA“. SULTANIST: Jurnal Manajemen dan Keuangan 7, Nr. 1 (22.09.2019): 56–63. http://dx.doi.org/10.37403/sultanist.v7i1.137.
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The objectives of this research are 1. Identify the liquidity, activity, profitability and value of sub sector cable company listed on Indonesian stock exchange. 2. Identify the liquidity, activity, profitability effect to the value of sub sector cable company listed on Indonesian stock exchange simultaneously or partially. This research was done by using the method of qualitative descriptive and quantitative descriptive analysis. The objectives this research used sub sector cable company listed on Indonesian stock exchange. The data was collected by using documentation method. The analytical techniques used are classical assumption test, multiple linear analysis, correlation coefficient determination coefficient and hypothesis test.The result of multiple linear regression test had a negative effect to the value of the company. The results of the correlation coefficient and correlation determination analysis concluded that liquidity, activity, and profitability, have a strong connection with the company value and influenced by another variable. Simultaneous test results obtained that liquidity, activity, and profitability influence don't have a significant effect to the company value.This research suggests that the company should increase sale, accelerate debt collection, minimize operational cost and stabilize dividend development to the investor, so it can increase the company profits Keywords : Liquidity, Activity, Profitability and Company Value
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Berger, Paul D., Bruce Weinberg und Richard C. Hanna. „Customer lifetime value determination and strategic implications for a cruise-ship company“. Journal of Database Marketing & Customer Strategy Management 11, Nr. 1 (September 2003): 40–52. http://dx.doi.org/10.1057/palgrave.dbm.3240204.
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Gustyana, Tieka Trikartika, Ramadhan Alfian Candra, Dewi Andrieta Shintia und Nugraha Nugraha. „The Effect of Financial Policy, Managerial Ownership, Profitability, and Company Size on Company Value in Automotive and Component Sub-Sector Companies Registered in Indonesia Stock Exchange Period 2014-2018“. Jurnal Manajemen Indonesia 21, Nr. 1 (26.04.2021): 66. http://dx.doi.org/10.25124/jmi.v21i1.3358.
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The aim of each company is to increase company value which can maximize shareholders’ wealth. The factors that can affect the company value are financial policies consisting of investment decisions, financial leverage and dividend policies. In addition to financial policy, there are other factors that can affect a company's value, namely managerial ownership, profitability, and company size. Therefore, this study aimed to examine the effect of financial policy, managerial ownership, profitability, and company size on company value in the automotive and component sub-sector companies registered in Indonesia Stock Exchange in 2014-2018. The data analysis techniques used in this study were multiple linear regression analysis and hypothesis testing using t test, F test, and coefficient of determination. The result shows that partially investment decisions, dividend policy, managerial ownership, and company size had no effect on company value, while financial leverage and profitability had effect on company value. Simultaneously investment decisions, financial leverage, dividend policy, managerial ownership, profitability, and company size had effect on company value.
Keywords— Financial Policy; Managerial Ownership; Profitability; Company Size; Company Value.
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Chaidir, Chaidir. „PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERCACAT DI BURSA EFEK INDONESIA PERIODE 2012-2014“. JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) 1, Nr. 2 (27.03.2018): 1–21. http://dx.doi.org/10.34203/jimfe.v1i2.557.
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ABSTRACTThe Firms Value is investors perception towards the companys success level which is often related tothe price of the stock. The high price of stock makes the value of the company high. The high FirmsValue will make the market believe in not only the present condition of the company but also theprospect of the company. The purpose of this study was to examine the effect of Capital Structure,Profitability, and Company Growth simultaneosly / together and partially on the Firms Value. Periodof 2 years of research carried out during the year 2013-2014. This type of research is quantitative, themethode used purposive sampling. The analytical methode used is inferential statistics. The analyticalmethod using analytical tools that multiple linear regression analysis.The result is, The coefficient ofmultiple determination adjusted for adjusted R square = 0,670 means that 67 %. Firms Value isinfluenced by factors DAR, DER, ROE,ROA, Asset Growth and 33% is explained by other variabel.Result F test shows that simultaneosly DAR, DER, ROE, ROA and Asset Growth has significant effecton Firms Value. While t test show that partially DER, ROE and Asset Growth has significant positiveeffect on the Firms Value, variable DAR has negative effect on the Firms Value, and ROA has nosignificant effect on Firms Value.Keyword : DAR, DER, ROE, ROA, Asset Growth, dan PBV
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Mukhtar, Muhammad Nushron Ali, Agung Setiawan und Djoko Adi Walujo. „Applied of Balanced Scorecard (BSC) Approach with Determination and Weighting of Key Performance Indicator (KPI) for Employee Performance Measurement“. Tibuana 4, Nr. 02 (31.07.2021): 131–39. http://dx.doi.org/10.36456/tibuana.4.02.4029.131-139.
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The many types of production of goods in a company spearhead the progress of this company in industrial competition in Indonesia, the variety of types of products and large production capacity makes this company need a large number of employees to balance the variety and production capacity. This large number of employees creates its own problems, one of the problems is employee performance appraisal, employee performance appraisal in this company is only centered on the highest supervisor's consideration in one section. From that problem, the researcher wants to solve the problem using the Balanced Score Card (BSC) method by using the determination and weighting of Key Performance Indicators (KPI). The final result of the research conducted at PT Alam Jaya Primanusa in May 2018 the results of the following employee achievement grades and categories: Average material value: 76.65 Fair category, Operator's average value: 85.51 Good category, Average value - Selector section average: 89.79 Good category, Packer section average value: 94.98 Good category, Values in each of these sections become the basis for calculations for all injection division production, so conclusions are drawn for the final value and achievement category of all injection division production the value of 83.37 in the Fair category.
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Hertina, Dede, Mohamad Bayu Herdiawan Hidayat und Fika Deningtyas. „KINERJA PERUSAHAAN PENGARUH DARI STRUKTUR MODAL, PROFITABILITAS DAN UKURAN PERUSAHAAN“. Journal of Management : Small and Medium Enterprises (SMEs) 14, Nr. 1 (29.03.2021): 77–86. http://dx.doi.org/10.35508/jom.v14i1.3798.
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This study aims to determine the effect of Capital Structure, Profitability, Company Size on the Performance of the cigarette sub-sector companies listed on the IDX in 2014-2018. This research uses descriptive and verification methods with regression analysis tools and the coefficient of determination. The results of data processing analysis of the coefficient of determination obtained a fairly strong and unidirectional closeness of the relationship between the independent variable and the dependent variable and has a determination coefficient value of 47.91%. The results of testing the F test hypothesis indicate that the Capital Structure, Profitability and Company Size simultaneously have a significant effect on company Performance. Hypothesis testing using t test shows that Capital Structure has no significant effect on company Performance. Profitability has a significant effect on company Performance and Company Size has a significant effect on company Performance.
Keywords: Capital Structure, Profitability, Company Size, Company Performance
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Markonah, Markonah, Agus Salim und Johanna Franciska. „EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY TO THE FIRM VALUE“. Dinasti International Journal of Economics, Finance & Accounting 1, Nr. 1 (25.04.2020): 83–94. http://dx.doi.org/10.38035/dijefa.v1i1.225.
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This study aims to determine the effect of profitability (ROA), leverage (DER) and liquidity (CR) on corporate value (PBV) in food and beverage manufacturing companies listed on the Jakarta Stock Exchange. Research Methodology research uses the data panel regression analysis method with the model used is fixed effect. The results of the F test show that profitability (ROA), leverage (DER), and liquidity (CR) adequately explain the influence on firm value (PBV). Result of research show that profitability (ROA) and leverage (DER) have significant effect to company value variable (PBV) while variable of liquidity (CR) has no significant effect to company value variable (PBV). The results of Determination Coefficient Test showed that the proportion influence of profitability, leverage and liquidity to company value was 86%. While the rest of 14% influenced by other variables.
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Ekaputra, Anugerah Ercy, Lukluk Fuadah und Sa'adah Yuliana. „Intellectual Capital, Profitability, and Good Corporate Governance Effects on Company Value“. Binus Business Review 11, Nr. 1 (31.03.2020): 25–30. http://dx.doi.org/10.21512/bbr.v11i1.6005.
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The research aimed to analyze the influence of Intellectual Capital (IC), profitability, and Good Corporate Governance (GCG) on company value indexed in LQ45 in 2014-2015. IC was measured using Value Added Intellectual Coefficient (VAICTM). Meanwhile, Return on Asset (ROA) and Return on Equity (ROE) measured profitability, and institutional ownership and managerial ownership were measured for GCG. The sample was all companies registered in LQ45 from 2014 to 2018. The researchers used multiple regression analysis method. Based on the test results of the coefficient of determination (R2), it obtains a value of 0,785. It means IC, profitability, and GCG can explain the company value at 78,5%, while other 21,5% are from other variables. The results show that IC, ROA, institutional ownership, and managerial ownership have no significant effect on company value. The results also show that only ROE has a significant impact on company value.
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Adamikova, Eva, und Iveta Sedlakova. „Impact of creative accounting on the company value: Empirical study for Slovakia“. SHS Web of Conferences 92 (2021): 02001. http://dx.doi.org/10.1051/shsconf/20219202001.
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Research background: Procedures and methods for determining the value of a company are different. The purpose of determining the value of the company, what results the company reports and also who performs the valuation has a significant influence on the choice of the method. Purpose of the article: The determination of the final value of the company is influenced by many factors, economic, technical, specifics of the company and also the date on which the value is calculated and who performs the evaluation. Methods: In expert practice in determining the value of the company, we work mainly with methods based on property and income principles (asset method, yield method). The basic material for calculating the value of a company is the company’s accounting, which, however, can often be influenced. There can be several purposes for distorting accounting information (financial statements). The most common reason is the reduction of the tax base, or artificial improvement of the achieved results. Creative accounting practices significantly affect the structure of the company as well as its financial results. Findings & Value added: The main goal of the paper is to quantify a few examples, which will contribute to reducing the economic result. Subsequently, we analyse these interventions how they can affect the resulting general value of the company determined by the expert and whether the expert is able to detect them.
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Burhan, Gilang Fatikhul, und Agus Mansur. „Marketing Strategy Planning Based on Customer Value“. PROZIMA (Productivity, Optimization and Manufacturing System Engineering) 4, Nr. 2 (10.03.2021): 29–40. http://dx.doi.org/10.21070/prozima.v4i2.1309.
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Determination of marketing strategies is crucial in the process of running a company. The concept of customer value has become increasingly used in marketing strategies and literature in recent years. Understanding customer needs and desires is very important in designing effective market strategies. Strategy makers must consider the complexity of factors when evaluating and choosing marketing strategies. CV Rumah Mesin is a company engaged in the supply and manufacture of various types of machinery. CV Rumah Mesin has difficulty in maintaining sales consistency which has an impact on sales turnover. The purpose of this study is to identify the level of performance and consumer expectations of products and services at CV Rumah Mesin and develop appropriate marketing strategies based on the results of identifying the performance and expectations of consumers. The method used in this research is Modified Servqual and AHP. From the results of the analysis and discussion of research that has been done, it can be concluded that there are several factors that must be improved by the company such as the guarantee of machine products, the safety of machine products, the safety of product shipments, the availability of varied machine products, and the company will never be busy (ignoring ) response from consumers. In marketing its products, company can use the target market segmentation strategy to consumer agencies such as the industry service and the tourism service. Companies can provide responsive post-sale services in providing certain guarantees to consumers in an effort to differentiate from competing companies
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Chandra, Jesselin, Nagian Toni und Galumbang Hutagalung. „Effect of Debt to Equity Ratio and Profitability on Company Value with Dividend Policy as a Moderating Variable in Consumer Industry Companies Listed on the Indonesia Stock Exchange 2015-2018“. International Journal of Research and Review 8, Nr. 8 (09.08.2021): 87–93. http://dx.doi.org/10.52403/ijrr.20210813.
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This study aims to determine the effect of debt to equity ratio and profitability on company value with dividend policy as a moderating variable in Consumer Industry Companies listed on the Indonesia Stock Exchange 2015-2018. The population in this study is a Consumer Industry Companies. The sampling technique used was purposive sampling, in order to obtain 17 companies with 4 years of observation to 68 observations. The data analysis tool uses SmartPLS 3.0. The results of the analysis show that the debt to equity ratio has a positive and significant effect on company value, profitability has no effect on company value, dividend policy is able to moderate the effect of debt to equity ratio and profitability on company value and dividend policy is not able to moderate the effect of profitability on company value. Debt to equity ratio and profitability can explain the value of the company value by 62.7% while the remaining 37.3% is explained by other variables. Suggestions for company value to be able to pay attention and regulate as well as possible the level of utilization of the profits obtained and the determination of dividends to be distributed to investors in making decisions related to increasing company value. Keywords: Debt to Equity Ratio, Profitability, Company Value, Dividend Policy.
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Jankalová, Miriam, und Jana Kurotová. „Sustainability Assessment Using Economic Value Added“. Sustainability 12, Nr. 1 (31.12.2019): 318. http://dx.doi.org/10.3390/su12010318.
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Sustainability assessments should be based on financial and non-financial indicators. To describe the financial situation of companies and to calculate the actual economic profit of a company, the Economic Value Added methodology appears as a suitable solution. The aim of the paper is to apply the Economic Value Added methodology to real-life corporate data and present the company’s value through a case study. This study is based on information that was gathered through an extensive literature review (research publications and research studies (documents) about sustainability, corporate social responsibility, Sustainable Value concept, and Economic Value Added (EVA) methodology; and the company’s financial statements with notes of the selected company) using Internet and research databases and the author’s own experience. Methods of analysis, comparison, selection, abstraction, induction, deduction, determination, and statistics were used. In addition to the positives, this evaluation method also has negatives, including limitations (problems) in measuring a company’s value.
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Shulga, Lenna V., und James A. Busser. „Customer self-determination in value co-creation“. Journal of Service Theory and Practice 31, Nr. 1 (27.11.2020): 83–111. http://dx.doi.org/10.1108/jstp-05-2020-0093.
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PurposeThe purpose of this study is to deepen the understanding of consumers value collaboration with a service provider, specifically, how consumer self-determination affects value co-creation outcomes.Design/methodology/approachSelf-determination theory (SDT) need-based motivational factors were operationalized in co-creation as commitment to resources (autonomy), feedback (competence) and collectives (relatedness). A between–within factorial experimental design (3 × 2 × 4) was conducted using online scenarios depicting value co-creation in a destination resort setting. Respondents were randomly and equally assigned to strong and weak SDT factor conditions. Next, they were exposed to scenarios depicting four types of value co-creation: co-innovation, co-creation of marketing, co-creation of experience and co-recovery, followed by an assessment of their co-created value (CCV), well-being, satisfaction and service advantage perceptions.FindingsResults revealed that overall strong SDT conditions produce better outcomes. Consumers’ relatedness showed the strongest difference between strong and weak SDT conditions on the CCV dimensions. Further analysis revealed that autonomy and relatedness are crucial for collaboration. CCV meaningfulness is central for customers to improve their well-being, satisfaction and competitive advantage perceptions through co-creation.Originality/valueThe study contributes to a line of research on successful voluntary value co-creation processes between consumers and a company. The integration of service-dominant logic (SDL), axiology of value (AOV) and SDT, uniquely operationalized as commitment to resources as autonomy, feedback as competence and co-creation collective as relatedness offers a better understanding of how customers appraise the dimensions of CCV and outcomes of well-being, satisfaction and competitive advantage.
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Pavlović, Angelina, Goran Bošković, Nebojša Jovičić, Snežana Nestić, Natalia Sliusar und Nemanja Stanisavljević. „Determination of circularity indicators: A case study of MB International Company“. Reciklaza i odrzivi razvoj 13, Nr. 1 (2020): 9–21. http://dx.doi.org/10.5937/ror2001009p.
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The circular economy (CE) is currently a worldwide popular concept that should ensure sustainable development and resource efficiency. It is established on the theory of consumption and use of resources in the process of production in a way that affects a limitation of adverse effects on the environment. Simultaneously, this concept creates additional value and reuse of the products. In the Republic of Serbia (RS), the idea of CE is still new and underdeveloped. Hence, this paper aims to explore the possibility of implementing a CE in companies that operate in the RS by adopting the already developed methodology in the European Union. This research was conducted by monitoring the production process in the company "MB INTERNACIONAL" that produced cardboard packaging. The obtained approximate value of Circular Indicator of this company was 0.47, which indicated that the company had excellent chances for full implementation of the CE model in the business with the application of specific measures. The low-budget and highbudget measures, which could improve the circularity level in the analyzed company, are also presented in the research.
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Bakri Katti, Siti Wardani. „Pengaruh Keputusan Investasi Dan Keputusan Pendanaan Terhadap Nilai Perusahaan“. JURNAL EKOMAKS : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi 9, Nr. 1 (10.05.2020): 30–38. http://dx.doi.org/10.33319/jeko.v9i1.51.
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This research is aimed to know the influence of invesment decision and funding decision partially and simultaneously toward company value at property and real estate companies listed in the Indonesia Stock Exchange from 2014 to 2017. The sample uses the method of purposive sampling. The populations of this research are all companies of property and real estate. The population of 48 companies obtained by 27 companies is as research sample. The analysis data uses the multiple linier regression analysis. Based on the analysis data can be concluded that the investment decision influences significantly toward the company value. The funding decision influences significantly toward the company value. The test result of model suitability shows the investment decision and funding decision influence significantly toward the company value. The value of determination of coefficient (R2) about 0.511 shows that the influence of investment decision and funding decision toward company value about 51,1%, and the remains are 48,9% are influenced by other variability outside of the research. Keywords—: Investment Decision; Funding Decision; Company Value; Property and Real Estate.
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Lahaya, Ibnu Abni. „Pengaruh Dividend Payout Ratio, Risiko Keuangan, Nilai Perusahaan, dan Ukuran Perusahaan terhadap Perataan Laba (Studi pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Listing di Bursa Efek Indonesia)“. AKUNTABEL 14, Nr. 1 (31.05.2017): 11. http://dx.doi.org/10.29264/jakt.v14i1.1321.
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The purpose of this research is to analyze and test the influence; The effect of dividend payout ratio on income smoothing action, financial risk to profit smoothing action, company value to earnings smoothing action, and firm size to earnings smoothing action. This research was conducted at manufacturing company of basic and chemical industry sector which listed in Bursa Efek Indonesia in period 2013-2015 by using purposive sampling. Simultaneously Dividend Payout Ratio, Company Risk, Company Value, and Company Size have significant effect to income smoothing action, with F significance value equal to 0,015 (<0,05) and R2 coefficient of determination equal to 34,7% or in other words equal to 65 , 3% influenced by other variables not described in this study.Keywords: Dividend Payout Ratio, Purpose Sampling, Flattening Earnings.
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Kulcsár, Edina. „Managing risk using real options in company’s valuation“. Acta Agraria Debreceniensis, Nr. 58 (08.04.2014): 125–32. http://dx.doi.org/10.34101/actaagrar/58/1984.
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The valuation of company is very important because provides information about the current value/situation of company, and through this, provide the opportunity of choosing the best company’s growth alternatives. The future strategic decisions are characterized by lack of knowledge, information, so all measures of company’s growth are closely linked with uncertainty and risk. The company’s valuation process is also related with uncertainty and risk. The risk may result both from the assessed assets and the technique used. In literature, we could find three approaches for risk management: capital budgeting based method, methods based on portfolio analysis and real options approach of risk management. Among them, the real options based methods is the most revolutionary approach for risk management. The advantages of the method, consists in the fact, that the process of establishing strategic decisions integrates the possibility of reversibility, delay and rejections, which isn’t it possible at two previous methods. The method also takes into account the total risk of company, so both the company-specific and systematic risk. In this study, I have used one of the best-known real option based method, the Black-Scholes model, for determining the option’s value. Determination of option value is based on the data of enterprise, which was tested Monte Carlo simulation. One of the basic assumptions of the Black-Scholes model is that the value of option is influenced by several factors. The sensitivity of option’s value could be carried out with so-called “Greeks”.. In the study the sensitivity analysis, was carried out with indicators Delta (Δ), Gamma (Γ) and Vega (ν). The real options based risk management determinations were performed in the R-statistics software system, and the used modules are 'fPortofio' and 'mc2d'. By using of real options method, I have calculated the average value of company capital equal with 38.79 million. By using simulation was carried out 1000 runs. The results of this show a relatively low standard deviation, small interquartile range and normal distribution. In the calculation of indicator Delta, could be concluded the value of company moves in 0.831 proportion to the price of options, the standard deviations of index is low, so the real option based method could be used with success in company’s value estimation. The Gamma index shows the enterprise value is sensitive just for large changes. The result of Vega reflects the value of option, so the company’s value volatility, which is small in this case, but this means a volatility of value. In summary, we can conclude that the call options pricing model, well suited for the determination of company’s value.
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Burrows, R. P., und G. H. Whitehead. „The determination of life office appraisal values“. Journal of the Institute of Actuaries 114, Nr. 3 (Dezember 1987): 411–65. http://dx.doi.org/10.1017/s002026810001917x.
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AbstractThe aim of this paper is to examine and document a scientific approach to establishing an estimate of the economic value or range of possible economic values of a life assurance enterprise.This is essentially a practical paper which provides a ‘practitioner's guide’ to performing an actuarial appraisal of a life assurance company rather than providing a rigorous theoretical derivation of the methods. There is, however, a philosophical issue, that of an appropriate risk rate of return, which cannot be completely side-stepped in a paper on appraisal values. This issue is briefly covered in Section 3. It should be noted, however, that an entire paper could be devoted to this subject.The paper finishes on a potentially controversial note, that of UK Generally Accepted Accounting Principles (UK GAAP) for life assurance companies, suggesting that the appraisal value techniques outlined in this paper could play a major part in formulating UK GAAP.
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Sulhan, Muhammad, und Ahmad Sidi Pratomo. „Analysis of The Impact of Financial Performance on Company Value with Corporate Social Responsibility and Good Corporate Governance as Moderating Variables“. Management and Economic Journal (MEC-J) 4, Nr. 2 (26.08.2020): 163–74. http://dx.doi.org/10.18860/mec-j.v4i2.8196.
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Today every company is trying to maximize the value of its company. Disclosure of company information is expected to be able to maximize the value of the company, including Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), Financial Performance of the Company. The purpose of this study is to find out that CSR and GCG as moderating variables can strengthen or weaken the significance of the effect of financial performance (profitability, size, leverage, slack resources, and institutional ownership) on company value. This type of research is explanatory research; the population in this study are all Pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). Determination of the sample is done using the purposive sampling method. Data analysis uses Moderated Regression Analysis (MRA) with the help of SPSS software. The results of this study indicate. First, Financial Performance profitability, size, leverage, and slack resources have a significant effect on company value in pharmaceutical companies. Second, CSR and GCG variables can strengthen the influence of Financial Performance that is proxied by profitability, size, leverage, slack resources, and institutional ownership of company value in pharmaceutical companies listed on the IDX.
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Siagian, Andreas, und Desstevinalia Br Surbakti. „Pengaruh Likuiditas, Ukuran Perusahaan, Profitabilitas dan Laverage Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Wholesale yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018“. J-MAS (Jurnal Manajemen dan Sains) 6, Nr. 1 (24.04.2021): 238. http://dx.doi.org/10.33087/jmas.v6i1.240.
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This study aims to explain the influence of variable liquidity, company size, profitability and leverage on the value of companies in the wholesale sub-sector listed on the Indonesia Stock Exchange in the period 2014-2018. The population of this study was 45 wholesale sub-sector companies and only 13 companies met the criteria with purposive sampling techniques. The study used secondary data with classical assumption tests and multiple regression analyses. The results showed that liquidity, profitability and leverage partially have an influence and significant on the value of the company, while the size of the company partially has no influence and is insignificant to the value of the company. Simultaneously liquidity, company size, profitability and leverage influenced and significant impact on the value of the company in the wholesale sub-sector listed on the Indonesia Stock Exchange in the period 2014-2018. Based on the coefficient of determination test obtained the value of R Square of 0.372 with a rate of 37.2 percent. Thus, the influence of liquidity, company size, profitability and leverage on the company's value was 37.2 and the remaining 62.8 was influenced by other variables not studied in this study.
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Jariah, Ainun. „LIKUIDITAS, LEVERAGE, PROFITABILITAS PENGARUHNYATERHADAP NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA MELALUI KEBIJAKAN DEVIDEN“. Riset Akuntansi dan Keuangan Indonesia 1, Nr. 2 (02.09.2016): 108–18. http://dx.doi.org/10.23917/reaksi.v1i2.2727.
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The company’s value can be found on the ability to pay dividends. The amount of dividends paid to shareholders depend on the dividend policy of each company. This study aims to determine how the effect of liquidity, leverage, profitability toward dividend policy and the value of manufacturing companies in Indonesia. The number of samples are 8 manufacturing company. Data were analyzed using path analysis model. The results showed that liquidity, leverage, profitability have significantly influence on the company’s value, through the variable dividend policy shows the effect of the narrowing means that the value of the company was affected by the dividend policy is not significant. Partially, not all variables have a significant effect, just variables liquidity and leverage have correlation coefficient (R) of 0.574 with a significance of 0.025 which means proven strong correlation with the criteria. While the value of the coefficient of determination (R square) is 32.9%, which variables liquidity, leverage, profitability have influence to company’s value. Keywords: Liquidity , Leverage , Profitability , Dividend Policy , Values of Firm.
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Krisnawati, Eka, und Munasiron Miftah. „PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR“. Equity 18, Nr. 2 (19.06.2019): 181. http://dx.doi.org/10.34209/equ.v18i2.467.
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This study aimed to examine the effect of Dividend Policy, Policy Liabilities and Profitability of Company Value of the companies listed in Indonesia Stock Exchange period 2011 to 2014. The population in this study a number of 60 companies listed in Indonesia Stock Exchange. Data obtained from financial statements 2011 to 2014 that has been published. Obtained a total sample of 15 companies. The analysis technique used is multiple linear regression and hypothesis testing with constant 5%.In this study occur existing data were not normally distributed, this is due to some extreme values that look very different from the value of other observations. Of the 60 samples of existing research, as many as 24 sample company data should be eliminated (outlier data). It is intended to dispose of the data extremes can cause data distribution becomes normal, so that the data is left as many as 36 samples were used.The results showed that the dividend policy has no significant effect on the value of the company, debt policy does not significantly influence the company's value and profitability significantly influence the value of the company. The coefficient of determination R square indicates 0,073 or 7,3% of explaining that the variable is explained by the variable company value and dividend policy, policy liability and profitability the remaining 92,7% is explained by other variables.
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Sandora, Rina, Fani Sandy Putra und Galih Anindita. „Hazard Identification and Risk Assessment with Recommended Alternative Solutions Using the Benefit Cost Analysis Method“. Tibuana 4, Nr. 02 (31.07.2021): 120–24. http://dx.doi.org/10.36456/tibuana.4.02.4013.120-124.
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Determination of hazard identification and risk assessment on the company can not be separated from the calculation of the cost budget. The aim is to provide recommendations and calculate the profit rate using the Benefit Cost Analysis (BCA) method so that the company will more easily determine the most appropriate and needed alternative in the company. From the incremental analysis calculation, an alternative solution and value obtained from BCA are gas detector H2S B / C ratio 1.14, crane certification B / C ratio 3.66, welding helmet B / C ratio value 5.53, wire rope B / C ratio value of 5.19, O2 detector value of B / C ratio 6.11, small handtruck value of B / C ratio 18.1, fire dry chemical powder B / C ratio value of 22.27, N2 gas detector value of ratio B / C 1.53.
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Montani, Damiano, Francesco Perrini, Daniele Gervasio und Andrea Pulcini. „The Importance of “Contextualisation” in Small and Medium-Sized Firms Valuation: Evidences from an Italian Case Study“. International Journal of Business and Management 13, Nr. 1 (18.12.2017): 70. http://dx.doi.org/10.5539/ijbm.v13n1p70.
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The valuation of a small or medium-sized enterprise through subjective methods, may not exclude a correct contextualisation of the data forming the information base of the estimate. “Contextualisation” refers to the general overview of all those elements that allow a proper definition of the enterprise’s background. All of this serves in the analysis for the correct data necessary for the determination of values such as the economic and financial flows to discount, the timeframe of analysis and the discount rate. Without a correct contextualisation, it is not possible to reach a correct measurement of the company value in accordance with the studies on the “theory of value”. After observing that “contextualisation” has not been widely studied till now for the theory of value, the present work analyses the incidence on the measurement of the company value, showing with an empirical case the different results that may be reached on the basis of the contextualisation of data. Hence, a correct “contextualisation” is crucial for the proper valuation of a company. Academic researches should take more carefully into consideration, this aspect concerning the valuation of a company and in particular, define more accurately the implementing rules in the assessment methods.
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Siyamto, Yudi, und Sumadi Sumadi. „Kinerja Keuangan Bank Umum Syariah Di Indonesia Dengan Pendekatan Metode Market Value Added (MVA)“. Jurnal Ilmiah Ekonomi Islam 4, Nr. 03 (30.11.2018): 206. http://dx.doi.org/10.29040/jiei.v4i03.338.
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This study aims to determine the financial performance of the 2014-2016 Market Value Added (MVA) method in Islamic commercial banks in Indonesia. The sample determination technique used in this study is to use the type of purposive sampling, namely the criteria of having financial reports published and audited in the period 2014 to 2016 and complete financial statements from the period 2014 to 2016 with calculations using the MVA method (Market Value Added. The results show that the financial performance of BUS in this period has a positive average value using EVA and MVA. This situation shows that the positive EVA and MVA values are in good condition and have more economic added value after the company pays all obligations to the funders or creditors according to their expectations, so that the company's profits provide economic value for the company.
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Ni Luh Tiya Arini, Ni Nyoman Ayu Suryandari und A.A. Putu Gde Bagus Arie Susandya. „ANALISIS IMPLEMENTASI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER GOODS“. Journal of Applied Management and Accounting Science 1, Nr. 1 (18.12.2019): 38–55. http://dx.doi.org/10.51713/jamas.v1i1.5.
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Company value is the company's performance which is reflected by the price of shares formed by the demand and supply of capital markets that reflect the public's assessment of the company's performance. Increasing company value is a long-term goal that the company should have achieved that will be reflected in the stock market price. This study aims to determine the effect of corporate social responsibility, intellectual capital, dividend policy and the ratio of solvency to firm value. The sample in this study were 18 consumer goods sector companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Determination of the sample using purposive sampling technique. The analytical tool used is multiple linear regression analysis. The results showed that the variable corporate social responsibility did not affect the value of the company, intellectual capital variables, dividend policy and solvency ratios had a positive effect on firm value.
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Ramadhanty, Novia Rizky, und Puji Sucia Sukmaningrum. „PENGARUH RETURN ON ASSET, QUICK RATIO, DEBT TO TOTAL ASSET DAN DIVIDEN PAYOUT RATIO TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII)“. Jurnal Ekonomi Syariah Teori dan Terapan 7, Nr. 6 (11.07.2020): 1091. http://dx.doi.org/10.20473/vol7iss20206pp1091-1101.
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The company has a long-term goal of maximizing corporate value. The achievement of these goals is done by corporate managers through the implementation of financial decisions consisting of Return On Asset, Quick Ratio, Debt to Total Asset dan Dividen Payout Ratio. The purpose of this research is to verify the influence of Return On Asset, Quick Ratio, Debt to Total Asset dan Dividen Payout Ratio to company value. The sample used is companies listed in the Jakarta Islamic Index (JII) during the year 2013-2018. Determination of sample by using purposive sampling technique. The process of data analysis is done by using multiple linear regression. The study results showed that QR does not affect the value of the company. While variable of ROA, DAR dan DPR have positive effect to company value.Keywords: firm value, ROA, QR, DAR, and DPR
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Topani Suzulia, Maya, Sudjono und Ahmad Badawi Saluy. „THE EFFECT OF CAPITAL STRUCTURE, COMPANY GROWTH, AND INFLATION ON FIRM VALUE WITH PROFITABILITY AS INTERVENING VARIABLE (STUDY ON MANUFACTURING COMPANIES LISTED ON BEI PERIOD 2014 - 2018)“. Dinasti International Journal of Economics, Finance & Accounting 1, Nr. 1 (25.04.2020): 95–109. http://dx.doi.org/10.38035/dijefa.v1i1.226.
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The purpose of this research is to test and analyze the effect of capital structure, company growth, and inflation on firm value with profitability as intervening variable. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2018 totaling 174 companies. Determination of the sample is selected by purposive sampling. Out of 174 populations, only 27 samples were selected. The type of research data is panel data. Path analysis was chosen as the method of data analysis. The results shows that partially capital structure has a significant effect on firm value, company growth and inflation have no significant effect on firm value, capital structure has a significant effect on profitability, company growth and inflation have no significant effect on profitability, profitability has a significant effect on firm value. Profitability mediates the effect of capital structure on firm value, profitability does not mediate the effect of company growth and inflation on firm value.
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Shanti, Virya, Liper Siregar, Ady Inrawan und Sepbeariska Manurung. „PENGARUH LEVERAGE, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PT JAKARTA SETIABUDI INTERNASIONAL, TBK. YANG TERDAFTAR DI BURSA EFEK INDONESIA“. FINANCIAL: JURNAL AKUNTANSI 5, Nr. 1 (12.09.2019): 13–19. http://dx.doi.org/10.37403/financial.v5i1.87.
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The purpose of this research are to find out the description of leverage, profitability, dividend policy and company value and to determine the effect of leverage, profitability, and dividend policy on the value of the company both simultaneously and partially at PT Jakarta Setiabudi Internasional, Tbk. registered on the Indonesian Stock Exchange. This research was conducted using qualitative descriptive analysis methods and quantitative descriptive analysis. The method used to analyze the data in this study is the classical assumption test, multiple linier regression analysis, the correlation coefficient, coefficient of determination, and hypothesis test (F test and t test). Testing is performed using the SPSS Version 20 software program.The results of the research can be summarized of follows: 1) Leverage and profitability fluctuate and tend to decline while dividend policies and corporate values fluctuate and tend to increase 2) Regression results indicate that there is a positive influence between leverage, profitability, dividend policy on the value company at PT Jakarta Setiabudi Internasional, Tbk. registered on the Indonesian Stock Exchange.Suggestions from this research are companies should make efficient use of costs and use equity effectively to increase sales so that profits increase and profitability will also increase. Companies should also pay attention to debt management, profitability and company dividend policies. Keywords: Leverage, Profitability, Dividend Policy, and Company Value
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Agustina, Merry. „PENENTUAN TEAM LEADER, SUPERVISOR DAN FACILITY SERVICES PADA PERUSAHAAN JASA BERDASARKAN METODE SIMPLE MULTI ATTRIBUTE RATING TECHNIQUE (SMART)“. Jurnal Ilmiah Matrik 21, Nr. 1 (27.07.2019): 64–75. http://dx.doi.org/10.33557/jurnalmatrik.v21i1.519.
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Competition in the increasingly competitive business world spur companies to strive harder to improve the quality of their company. This research discusses the determination of Team Leader in a service company that provides integrated services that stood since the year 1996 with 9 branch offices up to now one of them in the city of Palembang. The services provided by the company are Integreted Facility Servises, Cleaning Services, Security Services, Property Services, Catering Services, Support Services, and Parking Services. In the determination of Team Leader, Supervisor and Facility Services there are 6 scoring criteria, namely Leadership, Communication Skills, Operational Forms, Operational Duties, Human Resources Aspects, and Motivational Session and Team Building. This research implemented SMART method in the process of determining Team Leader, Supervisor and Facility Services by using 12 employees proposed in February 2019, with the end of employees named Hartono elected as Team Leader With a value of 0.797. Employees named Jacop with a final value of 0.904 elected as Supervisor and employee named Dimas with final value 0, 789.
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Sutrisno, Sutrisno, und Ariyani Indriastuti. „PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017“. JURNAL STIE SEMARANG 11, Nr. 03 (21.11.2019): 50–63. http://dx.doi.org/10.33747/stiesmg.v11i03.386.
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All information in a company's financial statements is useful for investors and users of financial statements because the information contained in financial statements can be used by interested parties or users of financial statements for consideration in making economic decisions, but sometimes the attention of financial statement users or investors is only focused on earnings information. The purpose of this research is to find out. Effect of Good Corporate Governance managerial ownership of institutional ownership and the Audit Committee on Company Value in manufacturing companies listed on the Indonesia Stock Exchange 2015-2017.
The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The companies that became the population in this study were 24 manufacturing companies. The variables in this study were managerial ownership, institutional ownership and an audit committee on Company Value. Methods of data analysis using multiple linear regression, coefficient of determination and hypothesis testing. The results of this study indicate that the managerial ownership regression coefficient is 0.304, t count (3.847)> t table (1.66) and sign (0.000), <(0.05), institutional ownership is 0.337, t count (3.375)> t table (1.66) and sign (0.001) <(0.05) and audit committee 0.341, t count (4.110)>ttable (1.66) and sign (0.000) <(0.05) based on the coefficient test results R2 determination of 62.8%. This means managerial ownership of institutional ownership and audition committee. Together - they have a positive and significant effect on Company Value. This can be proven in the F test of 38,231 in manufacturing companies listed on the Indonesia Stock Exchange 2015-2017. Company value calculation using PBV (price book value) proxy. However, the calculation of company value can be done using other methods such as Tobin's Q because the calculation of company value does not only use PBV. Given the results of this study indicate that a positive effect on a corporate value of good corporate governance
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TKACHENKO, Nataliia, und Liudmyla SELIVERSTOVA. „THE IMPACT OF THE INSURANCE PRODUCTS SALES ON THE INSURANCE COMPANY VALUE“. WORLD OF FINANCE, Nr. 4(61) (2019): 125–34. http://dx.doi.org/10.35774/sf2019.04.125.
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Introduction. TThe issue of combining the value of the insurance company with the development of the insurance business in terms of formation of an effective system for selling insurance products is investigated. Analyzing in this direction are due to the constant concentration of capital and companies in order to create more competitive insurance structures. Critical scientific analysis on the issues of the insurer value and the development of the insurance products sale system allowed to distinguish a number of key generalizations. The aim is to deepen the theoretical and methodological principles of identifying the value of an insurance company, to formulate the advantages and disadvantages of the basic methods of such assessment and to substantiate the sales system impact on the value of the insurance business. Results. It is substantiated that increasing the value of an insurance company is not only aimed at directly generating income from the sale of an insurer, but is an incentive for expanding its business, enhancing the image of an insurance company, attracting investments for development and improving the quality of services offered. The advantages and disadvantages of individual methods of calculating the insurer value are systematized, namely: determination of the net asset value of the company, comparative valuation, discounted cash flow method. The significance of using the method of residual income or residual net income is proved. It is claimed that the system of the insurance products sale is one of the main elements of formation of the insurance company value. The two-sided influence of the sales system on the value of the insurance business has been determined: as an effective mechanism for increasing sales volume and as the influence of individual components of the sales system on the value of the company. Conclusions. Due to the development of the insurance product sales system as a key element of the insurance company’s value formation, its further growth will be ensured.
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Nainggolan, Milda Fitriani, und Helvoni Mahrina. „PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN STUDI KASUS PERUSAHAAN INDUSTRI TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA“. JAZ:Jurnal Akuntansi Unihaz 2, Nr. 2 (16.11.2019): 95. http://dx.doi.org/10.32663/jaz.v2i2.995.
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This study aims to determine how much influence intellectual capital has on firm value. Variable intellectual capital is measured by the pulic model (1998) "Value Added Intellectual Coefficient" (VAIC ™). Company value is measured by Price Book Value (PBV). The research sample used was a mining industry company listed on the Indonesia Stock Exchange (IDX) with the study period of 2013 - 2017. Data were collected by purposive sampling method. The sample used is 19 companies each year. The research method uses the classic assumption test, multiple linear regression analysis, t test, f test and coefficient of determination. The results showed that Value added human capital had no effect on firm value, Value added capital employed had no effect on firm value and Structural capital value added had an effect on firm value.
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Munir, Misbahul, Yoniv Erdianto, Suparto Suparto und Suparjo Suparjo. „ANALYSIS OF DETERMINATION OF POSITION BASED ON CONTRIBUTION OF TASK AND WORK ACHIEVEMENT“. Journal of Applied Sciences, Management and Engineering Technology 2, Nr. 1 (31.03.2021): 30–38. http://dx.doi.org/10.31284/j.jasmet.2021.v2i1.1838.
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To find the value of employee achievement requires several aspects such as intelligence, aspects of work attitudes, and behavioral. The initial stage of the process is to find the difference between employee and position profile that has been determined by the company where it is called GAP. The next step is to determine the weight of each gap value in three aspects. We multiply the value of 60% for the value of the main factor and 40% for additional factors then add up the two factors to determine the total value. The three factors are assessed based on the percentage determined by the company, namely 25% Intelligence Aspect, 35% Behavioral Aspect, and 40% Work Attitude Aspect. The final results are ranked, and then top ranking is achieved until the last employees who occupy the position of Project Supervisor are employees with ID number: kka_0001. For employees who are likely to fill the position of Purchasing & Logistics are employees with ID number: kka_0040. For employees who are likely to occupy the Estimator position are employees with ID number: kka_0036. For employees who fill the Project Manager position are employees with ID number: kka_0055.
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Michalak, Aneta. „The cost of capital in the effectiveness assessment of financial management in a company“. Oeconomia Copernicana 7, Nr. 2 (30.06.2016): 317. http://dx.doi.org/10.12775/oec.2016.019.
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Financial management in a company is a decision process subject to achievement of the main goal of the company, that is its value maximization. Estimation of the cost of capital is of great significance in this area. The cost of capital affects the key decisions of the board concerning the scale of investment undertakings, determination of the target, demanded amount and pace of capital growth, shaping of optimal capital structure and other areas of financial management in a company such as capital budgeting, processes of takeovers and fusions etc. It is also a parameter in calculating the return on investment and in other analyses. The utilization of information about the cost of capital in the decision-making process in the company is strictly connected with the assessment of financial management in the company using market value added. The objective of the paper is to indicate the place of the cost of capital in assessing the effectiveness of financial management in a company, performed by the method of market value added. The considerations conducted are grounded on the assumption that if we base the effectiveness assessment of financial management in a company on the market value added growth, then the cost of capital will be one of the main parameters in each of the theoretical models presented concerning the company value pricing. In this way, the cost of capital is a parameter in the effectiveness assessment of financial management in a company at the same time. The article is of theoretical-cognitive and methodological character. It constitutes a reason for further empirical research confirming the relation proved in the theory of the relation between the cost of capital and company value, which is a basis for assessing the effectiveness of financial management in the company.
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Napu, Fithriah. „PENGARUH LEVERAGE KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR FOOD AND BEVERAGE DI BURSA EFEK INDONESIA“. Mega Aktiva: Jurnal Ekonomi dan Manajemen 8, Nr. 2 (23.12.2019): 121. http://dx.doi.org/10.32833/majem.v8i2.95.
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The purpose of this study is to examine and analyze the effect of financial leverage consisting of LDE (Long Term Debt To Equity Ratio), DE (Debt To Equity Ratio), DSR (Debt-Size Ratio), DM (Debt Maturity Ratio) Against Manufacturing Company Value On the Indonesian Stock Exchange. The sample used in this study 51 came from the financial statements of 17 manufacturing companies listed on the Indonesia Stock Exchange from 2005 to 2007 and met established criteria, with each company totaling 3 financial statements (three years). The analysis technique used is multiple regression analysis, with the help of SPSS version 16 software. The results of the study suggest that (1) Financial leverage consisting of LDE (Long term debt to equity ratio), DE (Debt to equity ratio), DSR (Debt-size ratio), DM (Debt maturity ratio) simultaneously affect Company Value Manufacturing on the Indonesia Stock Exchange (IDX). (2). Partially the influence of financial leverage variables that significantly influence the value of the company in this study are DSR (Debt-size ratio) and DM (Debt maturity ratio), while LDE (Long term debt to equity ratio), DE (Debt to equity ratio do not have significant influence on Company Value (3) The coefficient of determination (R2) of 0.365 indicates that the accuracy of the model for the sake of prediction is enough to consider factors Financial leverage can contribute an influence of 36.5% on Company Value.
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Mira Diantari Sadia, Ni Putu, und Agus Fredy Maradona. „Ukuran Perusahaan, Kepemilikan Institusional, Struktur Kapital dan Nilai Perusahaan Publik di Indonesia“. Jurnal Manajemen Bisnis 16, Nr. 1 (18.01.2019): 87. http://dx.doi.org/10.38043/jmb.v16i1.2021.
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ABSTRACT The purpose of this study was to determine the importance of the role of corporate value in the manufacturing industry of public companies in Indonesia. Specifically, this study intends to examine whether company size and ownership structure play a role in increasing the value of the company, especially through the capital structure. This study focuses on manufacturing companies in Indonesia that are listed on the Indonesia Stock Exchange (IDX). Determination of company samples in this study was carried out by purposive sampling method, with the criteria of manufacturing companies listed on the Indonesia Stock Exchange during the period of 2016, the data collection method used in this study was the method of documentation study. The data analysis method used is Path Analysis. The results of the study, the minimum value of the company size was 12.74, while the maximum value was 30.87. The average value of company size is 23.98 with a standard deviation value of 4.87. Institutional ownership variables with a minimum value of 0.87 and a maximum value of 99.38 with an average value of 59.57 and a standard deviation of 29.22. The capital structure variable with a minimum value of 10.52 and the highest is 1658.82 with an average value of 133.98 and a standard standard deviation of 19.33. In the variable value of the company it is known that the minimum value is 0.14 and the highest is 62.78 with an average value of 3.35 and a standard deviation of 20.41. Noting the value of the cut-of-value and Goodness of fit results of the model, it appears that the criteria are good so that it is feasible to be used for further testing.
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Br Nainggolan, Jenny Frida, Yansen Siahaan, Jubi Jubi und Ady Inrawan. „PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KERAMIK PORSELIN DAN KACA YANG TERDAFTAR DI BURSA EFEK INDONESIA“. SULTANIST: Jurnal Manajemen dan Keuangan 6, Nr. 2 (31.08.2019): 9–15. http://dx.doi.org/10.37403/sultanist.v6i2.122.
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The purpose of this study is 1. To determine the liquidity, company size, profitability and value of the company in the Ceramic, Porcelain and Glass Sub-Sector Companies listed on the Indonesia Stock Exchange. 2. To determine the effect of liquidity, company size, profitability and firm value on the Ceramic, Porcelain and Glass Sub-Sector Companies listed on the Indonesia Stock Exchange both simultaneously and partially. This research was conducted using quantitative descriptive analysis and quantitative descriptive analysis. The object of the research is the Ceramic, Porcelain and Glass Sub-Sector Company listed on the Indonesia Stock Exchange. Data collection is done by documentation method. The analysis technique used is the classical assumption test, multiple linear regression analysis correlation coefficient, determination coefficient, hypothesis testing. This analysis was carried out using the IBM SPSS Statistic Program version 21.0.The results of this research can be concluded as follows: 1. Overall average value of Current Ratio (CR) fluctuates tends to increase 2. overall the average value of size has fluctuated tends to increase. 3. overall the average value of Return on Assets (ROA) fluctuates but tends to decrease. 4. F test found that simultaneously the magnitude of Fcount> Ftable of H0 is rejected, meaning that liquidity, firm size, and profitability have no significant effect on the value of the company in the Ceramic, Porcelain and Glass Sub-Sector Company listed on the Indonesia Stock Exchange in 2013-2017 .
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Sugiartawan, Putu, und Paholo Iman Prakoso. „Sistem Pendukung Keputusan Kelompok Promosi Jabatan dengan Metode AHP dan BORDA“. Jurnal Sistem Informasi dan Komputer Terapan Indonesia (JSIKTI) 1, Nr. 4 (30.06.2019): 185–94. http://dx.doi.org/10.33173/jsikti.40.
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Abstract Determination of the best employees in a company aims to improve competitiveness and give awards to employees who have high dedication to the company. Difficulties in evaluating employees are the many assessment factors and characteristics of the appraisal and who will provide the appraisal, so that the appraisal is appropriate and transparent. Employee performance appraisal is carried out by 2 assessors namely the company manager and the head of the human resource management department (HRD) and consists of a number of criteria. The assessment will be difficult if done manually considering that each assessor has their own preferences in conducting the assessment. To overcome this we need a computer system that helps decision making, namely a group decision support system (GDSS) determining the best employees in a company
The group decision support system developed in this study uses the AHP and BORDA methods to assist group decision making. AHP method is used for decision making in each appraiser, while the Borda method is used to combine the decision results of each appraiser so that the final result is the best employee in the company. Based on the final results of the best employee determination system in the form of ranking the final value of each employee. The highest value is used as a recommendation as the best employee.
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Jezkova, Veronika, Zuzana Rowland, Veronika Machova und Jan Hejda. „The Intrinsic Value of an Enterprise Determined by Means of the FCFE Tool“. Sustainability 12, Nr. 21 (26.10.2020): 8868. http://dx.doi.org/10.3390/su12218868.
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This paper deals with the determination of the intrinsic value of the company Seznam.cz, a.s. using discounted cash flow. Specifically, it is concerned with determining the value of the business from the perspective of the company’s shareholders. The Free Cash Flow to Equity (FCFE) method is chosen for analysis and determination of the value. According to this method, the specific FCFE values are discovered. However, the enterprise value must also be analyzed on the basis of other key indicators, such as financial leverage, the Capital Asset Pricing Model (CAPM) method, or the net present and future value of the FCFE. This is especially important so that the results can be put into mutual relations and a sufficient representative value of the FCFE results can be achieved. Input values stem from the company’s annual reports. From the results of the mentioned methods and indicators, it was found that the value of the FCFE is quite high, which means that the capital used is used appropriately. Based on the result of the continuing value of the FCFE, it can be said that the company’s intrinsic value is at a very good level.
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Rizki, Sestri Novia. „Fuzzy Implementation in The Selection of A Chieving Employees at PT. Sumber Barkah using Matlab Software“. IJISTECH (International Journal of Information System & Technology) 5, Nr. 2 (30.08.2021): 170. http://dx.doi.org/10.30645/ijistech.v5i2.128.
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A company must set a high standard of discipline so that the company can develop quickly. A good company cannot be separated from the performance of employees in the form of standard rules made. With the standard, the company can see employees who excel and can be used as examples for other employees. There are 3 generated criteria such as performance, target and absence. The main purpose of this study is to provide criteria for selecting outstanding employees in a company. This study uses mamdani which uses the lowest min value and uses the AND operator to get the results. There are four things in the Mamdani fuzzy process, the first is the fuzification of the determination of the input value, the second is the application of the implication function, the third is the inference rules and the last is defuzzification. The results of this study can be used as a standard in determining outstanding employees at PT Berkah
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Puchýř, Bohumil, und Liudmyla Solodilova. „Determination of the Lifespan of Construction Company with Respect to its Market Value (CR 1991-2014)“. Procedia Computer Science 64 (2015): 787–91. http://dx.doi.org/10.1016/j.procs.2015.08.629.
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Bahri, Syaiful, und Rifa Amnia. „Effects of Company Size, Profitability, Solvability and Audit Opinion on Audit Delay“. JOURNAL OF AUDITING, FINANCE, AND FORENSIC ACCOUNTING 8, Nr. 1 (11.04.2020): 27–35. http://dx.doi.org/10.21107/jaffa.v8i1.7058.
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This study aims to analyze the effect of company size, profitability, solvency, and audit opinion on audit delay. The population of this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2018, but the samples employed in this study were 31 companies. The type of research data is a quantitative data of secondary sources, which analyzed with descriptive statistical analysis, classical assumption techniques, multiple linear regression analysis, coefficient of determination R² and t test. The results of this study of solvency variables affect audit delay with a significant value of 0,000. Firm size variable has no effect on audit delay with a significant value of 0.490. The profitability variable does not affect the audit delay with a significant value of 0.098. The audit opinion variable does not affect the audit delay with a significant value of 0.313.
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Oktaviana, Anggraini, und Salma Taqwa. „Pengaruh Profitabilitas, Busines Risk, Growth of Assets, Operating Leverage terhadap Struktur Modal“. JURNAL EKSPLORASI AKUNTANSI 3, Nr. 2 (28.06.2021): 470–85. http://dx.doi.org/10.24036/jea.v3i2.375.
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Business competition today makes many companies strive to achieve their main goals. Maximizing company value is one of the main goals of every company. Maximizing company value by fulfilling company funds that come from internal and external sources of the company. Determination of the proportion of long-term debt and capital in its use as a source of a company has a company that is closely related to the capital structure. This study aims to see the effect of profitability, business risk, asset growth, operating leverage on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This type of research is quantitative. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a sample size of 170 samples using purposive sampling method. The analysis was performed using multiple regression models. The results of this study indicate that: (1) Profitability has a negative and significant effect on capital structure (2). Business risk has a negative and insignificant effect on capital structure (3) Asset growth has a positive and insignificant effect on capital structure (4) Operating leverage has a negative and insignificant effect on capital structure
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Almaududi, Said. „Pengaruh Kejenuhan Kerja (Burnout) Terhadap Kinerja Karyawan Bagian Operator Di PT PLN (Persero) Unit Pelaksana Pengendalian Pembangkit Jambi Unit Layanan Pusat Listrik Payo Selincah“. Ekonomis: Journal of Economics and Business 3, Nr. 2 (19.09.2019): 193. http://dx.doi.org/10.33087/ekonomis.v3i2.81.
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Excessive and prolonged work stress can cause depression and if not immediately addressed can cause employees to experience burnout syndrome, an emotional condition where an employee feels tired and bored both physically and mentally. On the other side it can be seen that the performance at PLN Persero Company has not been said to be optimal because it is unable to handle public complaints effectively and efficiently. The research aims to find out how the influence of burnout on the performance of the operator's employees in PLN Persero Company Jambi Power Plants Control Unit Payo Selincah Central of Electric Service Unit as well as how much influence the burnout on the performance of the operator employee employees at PLN Persero Company Jambi Power Plants Control Unit Payo Selincah Central of Electric Service Unit. The research method used is a descriptive quantitative method with burnout and the dependent variable is performance. The analytical tool used is simple linear regressionanalysis, correlationanalysis, coefficient of determination analysis and statistical test t analysis. The object of this research is the operator part of employees PLN Persero Company Jambi Power Plants Control Unit Payo Selincah Central of Electric Service Unit. Based on the results of simple linear regression analysis, showing the equation Y = 36,545 + 0,546 with a correlation of 0,542 or 54,2%. Determination value of 0,294 or 29,4% which means that the influence of burnout on performance is 29,4%, while 70,6% is influenced by other variables not examined in this study. T test value of 3,974 with a significance value of 0,00<0,05 which is greater than the ttable value of 2,02439. This research is to show that the level of burnout and the performance of the operator's employees in PLN Persero Company Jambi Power Plants Control Unit Payo Selincah Central of Electric Service Unit is high. And burnout also affects the performance of the operator's employees in the PLN Persero Company Jambi Power Plants Control Unit Payo Selincah Central of Electric Service Unit.