Log in

Relevant bibliographies by topics / Effect of financial leverag / Journal articles

To see the other types of publications on this topic, follow the link: Effect of financial leverag.

Journal articles on the topic 'Effect of financial leverag'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Effect of financial leverag.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Faisal, Syed Mohammad, Ahmad Khalid Khan, and Omar Abdullah Al-Aboud. "Study of Managerial Decision Making Linked to Operating and Financial Leverage." Accounting and Finance Research 7, no. 1 (2017): 139. http://dx.doi.org/10.5430/afr.v7n1p139.

Full text

Abstract:

In this paper, we as researchers try to quantify the effect of Operating Income or Earning Before Income and Taxes (EBIT) on individual listed firm on stock market and we study simultaneously the effects of Earning Per Share (EPS) on shareholder wealth.Furthermore, we tried to build up hypothetically an optimal capital structure firm that uses an appropriate combination of Equity as well as Debt.Rate of Interest and Tax are based on assumptions keeping in mind the present economic conditions of USA (assumed).We have studied in detail about Operating and Financial Leverages and thus further exp

APA, Harvard, Vancouver, ISO, and other styles

2

Li, Jin, and Zhi-Gang Shao. "Leverage effects of financial markets in financial crisis." International Journal of Modern Physics C 31, no. 05 (2020): 2050072. http://dx.doi.org/10.1142/s0129183120500722.

Full text

Abstract:

We have investigated the leverage effects of three major financial markets within a time frame from 2000 to 2012 throughout the 2008 financial crisis. First, dividing the considered time into four consecutive periods, we find the leverage effects of markets exhibiting similar pattern at various periods. Second, splitting the yield data into the positive-return and negative-return series, we find these two series always show anti-leverage effect. The anti-leverage effect of negative-return series usually dominates over the positive one, reflecting people at most times are more sensitive to bad

APA, Harvard, Vancouver, ISO, and other styles

3

Sukhova, L. F., and S. V. Semenova. "ECONOMIC EFFECT OF FINANCIAL LEVERAGE." Herald of the Belgorod University of Cooperation, Economics and Law 2, no. 63 (2017): 78–92. http://dx.doi.org/10.21295/2223-5639-2017-2-78-92.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Andawiyah, Syarifah Rabi’ah, and Astri Furqani. "FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode 2010-2015)." PERFORMANCE " Jurnal Bisnis & Akuntansi" 6, no. 2 (2016): 11. http://dx.doi.org/10.24929/feb.v6i2.266.

Full text

Abstract:

Earnings management in a practical level is the deliberate actions carried out by the company's management to affect earnings in the process of preparation of financial statements that are used to assess a company and usually management provides information about the economic benefits which were not experienced by the company for personal purposes as well as to increase the value of the company. This study aimed to examine the effect of the Return on Assets (ROA), institutional ownership, the percentage of public shares, the board of directors, audit committees and leverage partially or simult

APA, Harvard, Vancouver, ISO, and other styles

5

Chegini, Akram, and Vahab Bashiri. "The effect of financial flexibility on firm's financial leverage." EuroMed J. of Management 2, no. 2 (2017): 141. http://dx.doi.org/10.1504/emjm.2017.085875.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Bashiri, Vahab, and Akram Chegini. "The effect of financial flexibility on firm's financial leverage." EuroMed J. of Management 2, no. 2 (2017): 141. http://dx.doi.org/10.1504/emjm.2017.10006857.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Nufus, Shanti Rahayu Hayathun, Titiek Herwanti, and Budi Santoso. "Pengaruh Ukuran Pemda, Leverage dan Kinerja Keuangan terhadap IFR pada Pemda dengan Dimoderasi Opini Audit." E-Jurnal Akuntansi 29, no. 3 (2019): 1012. http://dx.doi.org/10.24843/eja.2019.v29.i03.p08.

Full text

Abstract:

This study aims to provide empirically the effect of size, leverage, and financial performance on Internet Financtal Reporting (IFR) and the influence of audit opinion in relations between size, leverage and financial performance on IFR in local governments in Indonesia. Population in this research is all District and City in Indonesia. Samples were taken by purposive sampling, 203 local governments was obtained. The results show that size and financial performance has a positive and significant effect on IFR, leverage has a positive but not significant effect on IFR. Audit opinion has a posit

APA, Harvard, Vancouver, ISO, and other styles

8

Nguyen Le Hoa Tuyet, Le Tan Nghiem, and Le Khuong Ninh. "The Moderating Effect of Competition on The Leverage-Performance Relation: Evidence from Vietnam." Asian Academy of Management Journal 29, no. 2 (2024): 65–90. http://dx.doi.org/10.21315/aamj2024.29.2.3.

Full text

Abstract:

This paper examines the moderating effect of competition on the relationship between financial leverage and firm performance in Vietnam. Using a dataset created out of 352 firms listed on Vietnam’s stock exchanges in 2015–2019, this paper estimates both the leverage-performance relation and the dependence of this nexus on market competition. The two-step system generalised method of moments is used to tackle the endogeneity, unobserved heterogeneity, and autocorrelation problems in our model estimation. The findings reveal a negative leverage-performance nexus, and increased competition hurts

APA, Harvard, Vancouver, ISO, and other styles

9

Ahmed Mareai Senan, Nabil, Anwar Ahmad, Suhaib Anagreh, Mosab I. Tabash, and Eissa A. Al-Homaidi. "An empirical analysis of financial leverage and financial performance: Empirical evidence from Indian listed firms." Investment Management and Financial Innovations 18, no. 2 (2021): 322–34. http://dx.doi.org/10.21511/imfi.18(2).2021.26.

Full text

Abstract:

The purpose of this paper is to examine the determinants of financial performance, firm liquidity and financial leverage of Indian listed firms. This study uses both static models (pooled, fixed, and random effects) and Generalized Moment Methods (GMM). Financial leverage (FINLE) is defined by the ratio of total liabilities to total assets, whereas the current ratio and the quick ratio are used as firm liquidity factors. Further, a set of financial performance determinants such as return on assets, profit after tax, return on capital employed, return on equity, and Tobin-Q are used as independ

APA, Harvard, Vancouver, ISO, and other styles

10

Kamran, Muhammad Rizwan, Fazal Rasool, Aisha Saleem, and Muhammad Jawad Malik. "Impact of Intellectual Capital on Financial Performance: The Mediating Role of Financial Leverage." Sustainable Business and Society in Emerging Economies 5, no. 3 (2023): 401–10. http://dx.doi.org/10.26710/sbsee.v5i3.2823.

Full text

Abstract:

Purpose: The purpose of the study is to examine the effect of intellectual capital (IC) on the financial performance through the mediating role of financial leverage. The data set of PSX 100 index is used from 2015 to 2022 of Pakistani firms. Design/Methodology/Approach: This study employs panel data and uses annual reports to collect the relevant data. Regression analysis and Stata is used for analysis. Findings: The outcomes of the study express that there is a significant and positive linkage between intellectual capital and the financial performance. Intellectual capital effects the

APA, Harvard, Vancouver, ISO, and other styles

11

Huda, Muhammad Ilham, and Tri JokoPrasetyo. "Analysis of the Effect of Financial Distress, Profitability, and Leverage on Delays in Submitting Interim Financial Reports." International Journal of Research Publication and Reviews 4, no. 9 (2023): 2458–567. http://dx.doi.org/10.55248/gengpi.4.923.92508.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Priyata, Chaudhury. "Effect of Financial Leverage on Financial Performance of Indian Public Sector Banks." Management Journal for Advanced Research 5, no. 1 (2025): 25–30. https://doi.org/10.5281/zenodo.14942437.

Full text

Abstract:

The study aims to analyse the effect of financial leverage on financial performance of Indian Public Sector Banks using random effects regression model. The model is based on panel data consisting of 12 Indian Public sector banks studied over a period of 14 years from financial year 2010-11 to 2023-24. Financial performance is measured using Return on Equity (ROE) and financial leverage is measured using Debt-to-Equity ratio (DE) and Debt-to Total Assets ratio (DTA). It is observed that Return on Equity (ROE) bears a positive significant relationship with Debt-to-Equity ratio (DE) and Debt-to

APA, Harvard, Vancouver, ISO, and other styles

13

Abubakar, A. "FINANCIAL LEVERAGE AND FINANCIAL PERFORMANCE OF OIL AND GAS COMPANIES IN NIGERIA." Open Journal of Management Science (ISSN: 2734-2107) 1, no. 1 (2020): 28–44. http://dx.doi.org/10.52417/ojms.v1i1.78.

Full text

Abstract:

This study was carried out to determine the effect of financial leverage on the financial performance, using secondary data obtained from the annual reports of 7 quoted Oil and Gas firms in Nigeria, and the Nigerian stock exchange (NSE) daily official lists over the period 2005- 2016. Descriptive statistics such as mean, median, minimum, maximum, standard deviation, coefficient of variation, skewness and kurtosis were used in data presentation, while random effects panel estimator is applied in determining the effect of financial leverage variables as short-term debt ratio (STDR), long-term de

APA, Harvard, Vancouver, ISO, and other styles

14

Lamichhane, Pitambar. "Nexus between firm fundamentals and financial leverage in Nepalese nonfinancial firms." Management Dynamics 23, no. 2 (2020): 13–32. http://dx.doi.org/10.3126/md.v23i2.35801.

Full text

Abstract:

This paper aims to analyze the nexus between firm fundamentals and financial leverage in Nepalese non-financial firms for the period 2000/01-2017/18 applying descriptive and causal comparative research design. Short-term, long-term and total financial leverage ratios are dependent variables and firm-fundamental variables are considered as explanatory variables. The result of this paper shows that Nepalese firms are highly levered. Regression results of this study reveals that profitability, earning variability, liquidity are major determinants of financial leverage. This study concludes that s

APA, Harvard, Vancouver, ISO, and other styles

15

Zhou, Fuzhi, Haidong Feng, and Alina Gaile. "Capital Structure and Financial Control: The Effect of Leverage on Project Management." International Journal Of Innovation And Economic Development 1, no. 7 (2015): 45–52. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.17.2004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

16

Arini, Setya Ayu, Yuli Chomsatu Samrotun, and Endang Masitoh. "Determinant of Financial Ratio Analysis to Financial Distress." Jambura Science of Management 3, no. 1 (2021): 26–35. http://dx.doi.org/10.37479/jsm.v3i1.6962.

Full text

Abstract:

In this new era bussines world is growing rapidly so that the emergence of many new companies. However, to be the market leader, the company must be able to manage the financial aspects well, so that the company does not have financial difficulties. The research aims to analyse the effects of liquidity ratios, activity ratios, profitability ratios, leverage ratios on the financial difficulties of textile and garment companies listed on the Indonesia Stock Exchange in the period 2018-2019. The object in this study used samples of 40 samples on textile and garment companies listed on the Indones

APA, Harvard, Vancouver, ISO, and other styles

17

Soraya, Rima, Ashari Sofyaun, and Matyani Matyani. "Financial Distress In Monitoring Company Financial Performance With Mediation Profitability." Riwayat: Educational Journal of History and Humanities 8, no. 1 (2025): 269–80. https://doi.org/10.24815/jr.v8i1.43707.

Full text

Abstract:

Profitability mediates the company's financial performance in influencing financial distress to be the research objective. The data used are in the form of financial reports of companies in the Property and Real Estate sub-sector. on the Indonesia Stock Exchange for the 2020-2023 period . The research findings show that liquidity has a positive effect on financial distress, and partially profitability is not affected by liquidity and leverage. Financial distress is partially not affected by leverage and profitability. In the review of the indirect effects of liquidity and leverage, profitabili

APA, Harvard, Vancouver, ISO, and other styles

18

Rahman, Abdul, Deliana Deliana, Riswanto Riswanto, and Raya Puspita Sari Hasibuan. "Prediction of Financial Distress With Financial Ratio Analysis." Kajian Akuntansi 23, no. 2 (2022): 162–74. http://dx.doi.org/10.29313/ka.v23i2.9317.

Full text

Abstract:

This study aims to prove the effect of liquidity, profitability and leverage on financial distress. The study was conducted in mining companies listed on the Indonesia Stock Exchange. The population of this study was the financial statements of mining companies listed on the Indonesia Stock Exchange in 2014-2019. The sample was determined using purposive sampling using certain criteria. The test was carried out using multiple regression analysis with SPSS software assistance. The results of this study indicate that the liquidity variable has no effect on financial distress, while profitability

APA, Harvard, Vancouver, ISO, and other styles

19

I, Marcel Alvaro, and Maswar Abdi. "Financial Investment dan Financial Leverage terhadap Financial Perfomance Perusahaan Consumer Goods." Jurnal Manajerial Dan Kewirausahaan 2, no. 4 (2020): 935. http://dx.doi.org/10.24912/jmk.v2i4.9874.

Full text

Abstract:

Financial Perfomance used to show company’s capabilities for creating profit to fulfill company’s goals.Financial Perfomance can be measured by Return on Equity. This ratio can be used for measuring company’s capability in creating profit by comparing revenue to equity that companies produced This research have purpose aim to determine the influence of Profit Margin, Effectiveness asset, and Financial Leverage on Financial Perfomance. Number of samples are 36 samples by purposive sampling method.Data were collected from website: IDX.co.id and Data were processed by E-Views 11.0. This result of

APA, Harvard, Vancouver, ISO, and other styles

20

Abubakar, Ahmadu. "Financial Leverage and Financial Performance of Oil and Gas Companies in Nigeria: A Re-examination." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 3 (2021): 4170–80. http://dx.doi.org/10.17762/turcomat.v12i3.1708.

Full text

Abstract:

This study assessed the effect of financial leverage on the financial performance, using data from the annual reports of 7 quoted oil and gas firms in Nigeria, as well as from the Nigerian Stock Exchange (NSE) daily official lists over the period 2005- 2018. Descriptive statistics were used in data presentation, while random effects panel estimator was applied in determining the effect of financial leverage variables as short-term debt ratio (STDR), long-term debt ratio (LTDR) and total-debt equity ratio (TDER) on the financial performance, measured by the return on equity (ROE). The regressio

APA, Harvard, Vancouver, ISO, and other styles

21

Fibriyanti, Yenni Vera. "THE INFLUENCE OF CORPORATE GOVERNANCE, LEVERAGE, COMPANY SIZE ON FINANCIAL PERFORMANCE." JHSS (Journal of Humanities and Social Studies) 6, no. 3 (2022): 345–48. http://dx.doi.org/10.33751/jhss.v6i3.6490.

Full text

Abstract:

This study aims to determine the effect of corporate governance as proxied by independent commissioners, directors and audit committees as well as other variables, namely leverage and firm size on financial performance. The data used in this study is secondary data. While the sample in this study is the automotive and component sub-sector manufacturing companies during the 2017-2020 period. The method used is purposive sampling and there are 12 companies included in this research criteria. The results of this study indicate that the independent commissioner variable partially has no effect on

APA, Harvard, Vancouver, ISO, and other styles

22

Ardiansyah, Veronika Crecentia Quan,. "PENGARUH FINANCIAL LEVERAGE, FIRM SIZE DAN FREE CASH FLOW TERHADAP FINANCIAL PERFORMANCE." Jurnal Paradigma Akuntansi 2, no. 2 (2020): 920. http://dx.doi.org/10.24912/jpa.v2i2.7675.

Full text

Abstract:

The purpose of this research is to obtain empirical evidence about the effects of financial leverage, firm size, andfree cash flowonfinancial performancein manufacturing industries listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 69samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of financial information from the financial statements and annual reports. This research data was processed using EViews 10. The result of this research shows that financial leverage has a si

APA, Harvard, Vancouver, ISO, and other styles

23

Edi Triwibowo, Dian Sulistyorini Wulandari, and Cecilia Margaretha Sinaga. "FROM DISTRESS TO DISCLOSURE: UNDERSTANDING THE MODERATING ROLE OF LEVERAGE IN ACCOUNTING CONSERVATISM UNDER INFORMATION ASYMMETRY." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 3, no. 3 (2025): 988–1000. https://doi.org/10.61990/ijamesc.v3i3.525.

Full text

Abstract:

This study aims to examine the effect of financial distress and information asymmetry on accounting conservatism, with leverage as a moderating variable. The study uses panel data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research method adopts a quantitative explanatory approach, employing purposive sampling and panel data regression analysis using multiple linear regression and moderated regression analysis (MRA). The findings show that both financial distress and information asymmetry have a significant positive effect on acco

APA, Harvard, Vancouver, ISO, and other styles

24

Zeitun, Rami, and Ali Salman Saleh. "Dynamic performance, financial leverage and financial crisis: evidence from GCC countries." EuroMed Journal of Business 10, no. 2 (2015): 147–62. http://dx.doi.org/10.1108/emjb-08-2014-0022.

Full text

Abstract:

Purpose – The purpose of this paper is to investigate the effects of financial leverage on firm’s performance in Gulf Cooperation Council (GCC) countries. Additionally, this paper investigates the impact of recent financial crisis on GCC firms. Design/methodology/approach – The authors argue that the firm’s performance has a dynamic relationship that cannot be measured in cross-sectional data. Hence, the authors use a panel data to examine the effect of financial leverage on firm’s performance using the dynamic Generalised Method of Moments (GMM) estimator. Findings – The results from the GMM

APA, Harvard, Vancouver, ISO, and other styles

25

Salim, Agus. "FINANCIAL DISTRESS AND OTHER FINANCIAL CONDITIONS ON GOING CONCERN AUDIT OPINIONS." Jurnal Bisnis dan Akuntansi 25, no. 2 (2023): 229–42. http://dx.doi.org/10.34208/jba.v25i2.2073.

Full text

Abstract:

This study aims to examine the effect of Financial Distress, Leverage, Solvency, Profitability and Liquidity on Going Concern Audit Opinions. This research uses company data listed on the IDX and consistently enters the group of manufacturing companies from 2019-2021. This study uses a logistic regression analysis tool using SPSS to answer the proposed hypothesis. The results showed that Financial distress had an effect on going-concern audit opinion, Leverage had no effect on going-concern audit opinion, Solvability had no effect on going-concern audit opinion, Profitability had no effect on

APA, Harvard, Vancouver, ISO, and other styles

26

Nurwanti, Siti Ratih, Lia Uzliawaty, and Tri Lestari. "Independent Commissioners, Company Size, and Financial Distress on Accounting Conservatism with Leverage as a Mediating Variable (Empirical Study on Financial Companies in the Insurance and Financing Sub-Sector Listed on the IDX 2019-2021)." Jurnal Akuntansi 15, no. 2 (2023): 294–306. http://dx.doi.org/10.28932/jam.v15i2.6370.

Full text

Abstract:

This research is a descriptive quantitative research which is based on the condition of applying the principles of accounting conservatism in financial reports in Indonesia which still reaps pros and cons. As well as the results of previous studies regarding the influence of independent commissioners, company size and financial distress on accounting conservatism with leverage as a mediating variable, they are still inconsistent. In this study, samples were used in the form of secondary data from 25 financial companies in the insurance sub-sector and financing institutions listed on the IDX 20

APA, Harvard, Vancouver, ISO, and other styles

27

Kristi, Nuke Monika, and Heri Yanto. "The Effect of Financial and Non-Financial Factors on Firm Value." Accounting Analysis Journal 9, no. 2 (2020): 131–37. http://dx.doi.org/10.15294/aaj.v9i2.37518.

Full text

Abstract:

This study aims to explain the impact of financial and non-financial factors, namely firm size, profitability, leverage, liquidity, activity ratio, CSR disclosures and environmental performance on firm value. This research is quantitative study with causality research design. Company Performance Rating Program in Environmental Management (PROPER) participating companies whose shares are listed on the IDX during 2015-2019 were the population of this study. The purposive sampling technique was chosen to obtain the sample of 35 companies with 140 units of analysis. This research applied a multipl

APA, Harvard, Vancouver, ISO, and other styles

28

Syaifullah, As'ad. "Analisis pengaruh financial leverage dan operating leverage terhadap stock return." INOVASI 14, no. 2 (2018): 53. http://dx.doi.org/10.29264/jinv.v14i2.1928.

Full text

Abstract:

This study aimed to examine the effect of financial leverage and operating leverage on stock return. The population of this study were 135 industrial manufacturing company listed on the Indonesia Stock Exchange (IDX) with a sample of 11 companies during the years 2011-2015. This study used purposive sampling method. The data analysis technique used in this study is multiple regression analysis. The results of this study concluded that concludes that the financial leverage and operating leverage no significant effect on stock return. While partially operating leverage effect on stock return, bu

APA, Harvard, Vancouver, ISO, and other styles

29

Christian, Jogi, Yayat Supriyatna, and Umar Faruk. "Pengaruh Leverage Keuangan Terhadap Profitabilitas Pada Perusahaan Sub-Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia." JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN 6, no. 2 (2018): 99. http://dx.doi.org/10.17509/jpak.v6i2.15919.

Full text

Abstract:

Abstract.This study aims to describe the financial leverage and profitability of the company and how the influence of financial leveraege on profitability in the telecommunications sub-sector companies listed on the Indonesia Stock Exchange. With survey research through descriptive and verification methods, the research sample was 4 telecommunications companies in the period 2007-2016. The sampling technique uses Purposive Sampling, while the analysis technique uses simple linear regression using the help of EViews software 9. Based on the descriptive analysis of financial leverage from year t

APA, Harvard, Vancouver, ISO, and other styles

30

Sari, Rafika. "PENGARUH KEPEMILIKAN ASING DAN LEVERAGE TERHADAP KINERJA KEUANGAN." BALANCE : JURNAL AKUNTANSI DAN BISNIS 5, no. 1 (2020): 64. http://dx.doi.org/10.32502/jab.v5i1.2459.

Full text

Abstract:

The purpose of this study is to determine and analyze the effect of Foreign Ownership and Leverage Effects on Financial Performance in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Period 2014 - 2018 The results of this study simultaneously Fcount value of 5.808 with a probability of 0.04 smaller than 0.05 so it can be concluded that all independent variables (Foreign ownership and leverage) together have a significant effect on financial performance. Changes that occur in financial performance can be explained by the variable Foreign ownership and leverage of 73%, the r

APA, Harvard, Vancouver, ISO, and other styles

31

Septiari, Dovi, and Arbi Hasbi Nasution. "Analysis of the Influence of Financial Leverage on Financial Performance at Mining, Oil and Gas Companies Listed on Indonesia Stock Exchange." Journal of Applied Accounting and Taxation 2, no. 1 (2017): 37–41. https://doi.org/10.5281/zenodo.1306540.

Full text

Abstract:

This paper aims to determine the effect of the use of debt to finance the company's operations on the performance of companies in the industry mining, oil and gas. The model used in this research is quantitative research. The samples used were 151 samples. This sample consists of companies mining, oil and gas listed on the Indonesian Stock Exchange from 2010-2014. Data analysis method used is using simple regression analysis. Research by a simple regression method with earnings per shares, net profit margin and return on equity as the dependent variable and the debt to equity ratio as inde

APA, Harvard, Vancouver, ISO, and other styles

32

Supardi, Supardi, Sriyono Sriyono, and Sigit Hermawan. "Analysis of Financial Structure on Profitability and Non-Financial Performance in Industrial Companies." Jurnal Manajemen Indonesia 23, no. 2 (2023): 241. http://dx.doi.org/10.25124/jmi.v23i2.5029.

Full text

Abstract:

Non-financial performance can be used to determine the success of the company and show the growth of a company. This study aims to examine and analyze the effect of Financial Structure (Working Capital, Asset Structure, and Operating Leverage) on Profitability and Non-Financial Performance in Industrial Companies. The sampling method used is the census method, which is a comprehensive sampling of 15 companies with a 3-year research period from 2019 to 2021. Method A the analysis is with method Partificial Least Square (PLS) using the Smart program PLS 2.0. The results of the analysis show that

APA, Harvard, Vancouver, ISO, and other styles

33

Maharani, Aisyah, and Christina Dwi Astuti. "Pengaruh Pengungkapan ESG, Financial Leverage, Operating Leverage Terhadap Risiko Sistematis." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 3 (2024): 5900–5907. http://dx.doi.org/10.31539/costing.v7i3.9133.

Full text

Abstract:

This study aims to analyze the effect of corporate sustainability, financial leverage, operating leverage on systematic risk. This research uses quantitative methods. The data used is ESG scores and financial reports available on the Indonesian Stock Exchange. The samples used in this study are company that listed on ESGL Index in period quartal 1st in 2021 until quartal 1st in 2023. Data were collected using purposive sampling. The total number of sample in this study is 46 companies with 9 period quartals, resulted 197 data. The result of the study using liniear regression analysis indicate

APA, Harvard, Vancouver, ISO, and other styles

34

Sibarani, Novia, and Eri Bukhari. "Pengaruh Financial Leverage Dan Operating Leverage Terhadap Rentabilitas PT Kalbe Farma, Tbk." Jurnal Kajian Ilmiah 20, no. 1 (2020): 29–42. http://dx.doi.org/10.31599/jki.v20i1.68.

Full text

Abstract:

This study aims to determine the effect of Financial Leverage and Operating Leverage partially and simultaneously on the Profitability of PT. Kalbe Farma, Tbk. The data used is the Financial Report for the period 2002 to 2018. The data analysis technique used is the Multiple Linear Regression Analysis. Based on the results of the analysis show that partially Financial Leverage does not significantly influence Rentability, while the Operating Leverage partially has a significant effect on Rentability. Simultaneously Financial Leverage and Operating Leverage have a significant effect on Rentabil

APA, Harvard, Vancouver, ISO, and other styles

35

Mulyatiningsih, Nunung, and Suci Atiningsih. "PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS." Jurnal Riset Akuntansi (JUARA) 11, no. 1 (2021): 55–74. http://dx.doi.org/10.36733/juara.v11i1.2824.

Full text

Abstract:

This study aims to provide empirical evidence regarding the role of profitability in moderating the effect of intellectual capital, leverage and sales growth on financial distress. The population of this research is infrastructure, utility and transportation sector companies listed on the BEI from 2014 to 2018 with a total sample of 155 companies. Sampling in this study using purposive sampling method and using the statistical test tool is PLS-SEM with the WarpPLS 5.0 program. The results showed that intellectual capital has a negative effect on financial distress. Leverage has no effect

APA, Harvard, Vancouver, ISO, and other styles

36

Nico Christian Hartono and Thio Lie Sha. "Pengaruh Financial Leverage, Capital Structure, Liquidity, Dan Sales Growth Terhadap Financial Performance." Jurnal Paradigma Akuntansi 4, no. 3 (2022): 1005–13. http://dx.doi.org/10.24912/jpa.v4i3.19719.

Full text

Abstract:

The purpose of this study is to examine the effect of financial leverage, capitalstructure, liquidity and sales growth on financial performance of manufacturing companieslisted in IDX during 2017-2019 period. This study uses 37 manufacturing companies thathave been selected through purposive sampling method with total of 111 data. The data wasprocessed using EViews 11 SV and Microsoft Excel 2016. Results of F-test showed thatindependent variables simultaneously have significant effect on the dependent variable. The ttest result showed that financial leverage has positive significant effect to

APA, Harvard, Vancouver, ISO, and other styles

37

Sari, Fitri Indah, R. A. Damayanti, and Andi Kusumawati. "The Effect of Cash Conversion Cycle and Chief Executive Officer Power on Financial Distress and Leverage an Intervening Variable." International Journal of Research and Review 8, no. 7 (2021): 337–43. http://dx.doi.org/10.52403/ijrr.20210747.

Full text

Abstract:

This study aims to determine and analyze (1) the effect of the cash conversion cycle on financial distress, (2) the effect of chief executive officer power on financial distress, (3) the effect of the cash conversion cycle on leverage, (4) the effect of chief executive officer power on leverage (5) Effect of cash conversion cycle on leverage (6) Effect of cash conversion cycle on financial distress through leverage (7) Effect of chief executive officer power on financial distress through leverage. This research is a type of quantitative research. In this study using agency theory and stakehold

APA, Harvard, Vancouver, ISO, and other styles

38

Setiorini, Kusumaningdiah Retno, Fitri Fidayanti, Nawang Kalbuana, and Pandu Adi Cakranegara. "Pengaruh Leverage sebagai Pemoderasi Hubungan GCG, CSR dan Agresivitas Pajak terhadap Financial Disstress pada Perusahaan Perbankan Syariah di Indonesia." Journal of Business and Economics Research (JBE) 3, no. 2 (2022): 194–202. http://dx.doi.org/10.47065/jbe.v3i2.1750.

Full text

Abstract:

This study aims to see the effect of GCG, CSR and Tax Aggressiveness on Financial Distress with Leverage as Moderation in Islamic Banking Companies in Indonesia listed on the IDX from 2015-2019. The sampling technique used in this research is purposive sampling technique and for data analysis using multiple linear analysis techniques. This study reveals that GCG has no significant effect on Financial Distress, CSR has a positive and significant effect on Financial Distress, Tax Aggressiveness has no significant effect on Financial Distress, Leverage has no significant effect on the effect of G

APA, Harvard, Vancouver, ISO, and other styles

39

Pandapotan, Fransisco, and Nurlis Nurlis. "Does Independent Commissioners Play a Moderating Role in Relationship Financial Ratios and Financial Distress with Tax Avoidance?" Saudi Journal of Economics and Finance 7, no. 04 (2023): 209–19. http://dx.doi.org/10.36348/sjef.2023.v07i04.002.

Full text

Abstract:

Indonesia implements a self-assessment system so that taxpayers are trusted to calculate, pay, and report their own taxes in accordance with applicable tax provisions. Companies as taxpayers do tax avoidance by taking the advantage of loopholes in tax regulations without violating applicable regulations in order to pay taxes in the minimum amount. Therefore, this research is conducted to test the effect of profitability, leverage, and financial distress on tax avoidance with independent commissioners as a moderating variable. The population used in this research is all manufacturing companies

APA, Harvard, Vancouver, ISO, and other styles

40

Broccardo, Laura, Luisa Tibiletti, and Pertti Vilpas. "A Scorecard to Detect Financial Leverage Profitability." International Journal of Business and Management 13, no. 3 (2018): 244. http://dx.doi.org/10.5539/ijbm.v13n3p244.

Full text

Abstract:

This study investigates how balancing internal and external financing sources can create economic value. We set a financial scorecard, consisting of the Cost of Debt (COD), Return on Investment (ROI), and the Cost of Equity (COE). We show that COE should be a cap for COD and a floor for ROI in order to increase the Net Present Value at Weighted Average Cost of Capital and the Adjusted Present Value of the levered investment. However, leverage should be carefully monitored if COD and ROI go off the grid. Situations where leverage has the opposite effect on value creation and the Equity Internal

APA, Harvard, Vancouver, ISO, and other styles

41

Ma’in, Masturah, J. S. Keshminder, S. C. Chuah, and Khairol Syafiqah Ahmad Afindi. "The Effects of Financial Leverage on Firm Performance in Shariah-Listed Consumer Products & Services Firms." Asia-Pacific Management Accounting Journal 17, no. 1 (2022): 223–48. http://dx.doi.org/10.24191/apmaj.v17i1-09.

Full text

Abstract:

This study examined the effects of financial leverage on firm performance that focussed on Shariah-listed Consumer Products & Services firms in Malaysia from 2014 to 2018. The data for firm performance was Tobin's Q and return on asset, while debt-asset ratio, debt-equity ratio, and tangibility were indicators of financial leverage. This study applied a balanced panel regression model, including the pooled regression model, fixed-effect model, and random effect model. The results indicated that Tobin's Q is the best model to identify the impact of financial leverage on Shariah firm perform

APA, Harvard, Vancouver, ISO, and other styles

42

A., Ibrahim,, Gimba, J. T., Ezekiel, D. D., and Osama, C. K. "Effect of Financial Leverage on Financial Performance of Listed Industrial Firms in Nigeria." African Journal of Accounting and Financial Research 7, no. 4 (2024): 62–76. http://dx.doi.org/10.52589/ajafr-dcvykvrf.

Full text

Abstract:

The research explores how the use of financial leverage impacts the financial performance of listed industrial companies in Nigeria from 2018-2022. To assess financial leverage, it utilised the total debt-to-asset ratio and interest coverage ratio as proxies, while gross profit margin was used as a measure of financial performance. The data was analysed using panel data, which included information from the individual financial statements of the listed industrial companies. The dataset consisted of thirteen (13) industrial companies listed on the Nigerian Stock Exchange Group (NGX). The researc

APA, Harvard, Vancouver, ISO, and other styles

43

Nunuk Tri Utami and Febryandhie Ananda. "Profitabilitas, Financial Leverage Dan Perataan Laba." Akuntansi 2, no. 2 (2023): 110–23. http://dx.doi.org/10.55606/akuntansi.v2i2.243.

Full text

Abstract:

Income smoothing is one of the efforts made by management to reduce fluctuations in profits earned so that profits match the desired target. Income smoothing is also a common form of earnings management. This is done with the motivation to show good performance to investors, by showing stable company profits. This study aims to analyze the effect of proofreadability and financial leverage on income smoothing in companies in the consumer goods industry sector that are listed on the Indonesian stock exchange in 2018-2021. The method used in this research is to use quantitative methods using seco

APA, Harvard, Vancouver, ISO, and other styles

44

Maharani, Dwi Egalita Novia, and Agustin Ekadjaja. "The Effect of Financial Ratios and Company Size on Company Financial Performance." International Journal of Application on Economics and Business 1, no. 1 (2023): 374–81. http://dx.doi.org/10.24912/ijaeb.11.374-381.

Full text

Abstract:

The goal of this study is to learn more about the effect of Total Asset Turnover, Current Ratio, Leverage, and Company Size on Company Financial Performance. This study uses a sample of 26 manufacturing companies in the consumer goods industry during 2017-2020 which can be seen on the IDX obtained using the purposive sampling method. The application used for data processing in this research is E-views 12. This test results that Total Asset Turnover and Company Size have a significant impact on the Financial Results of the Firm, Current Ratio has a negative and insignificant effect on the Firm

APA, Harvard, Vancouver, ISO, and other styles

45

Maharani, Dwi Egalita Novia, and Agustin Ekadjaja. "The Effect of Financial Ratios and Company Size on Company Financial Performance." International Journal of Application on Economics and Business 1, no. 1 (2023): 374–81. http://dx.doi.org/10.24912/v1i1.374-381.

Full text

Abstract:

The goal of this study is to learn more about the effect of Total Asset Turnover, Current Ratio, Leverage, and Company Size on Company Financial Performance. This study uses a sample of 26 manufacturing companies in the consumer goods industry during 2017-2020 which can be seen on the IDX obtained using the purposive sampling method. The application used for data processing in this research is E-views 12. This test results that Total Asset Turnover and Company Size have a significant impact on the Financial Results of the Firm, Current Ratio has a negative and insignificant effect on the Firm

APA, Harvard, Vancouver, ISO, and other styles

46

Maharani, Dwi Egalita Novia, and Agustin Ekadjaja. "The Effect of Financial Ratios and Company Size on Company Financial Performance." International Journal of Application on Economics and Business 1, no. 1 (2023): 374–81. http://dx.doi.org/10.24912/ijaeb.v1i1.374-381.

Full text

Abstract:

The goal of this study is to learn more about the effect of Total Asset Turnover, Current Ratio, Leverage, and Company Size on Company Financial Performance. This study uses a sample of 26 manufacturing companies in the consumer goods industry during 2017-2020 which can be seen on the IDX obtained using the purposive sampling method. The application used for data processing in this research is E-views 12. This test results that Total Asset Turnover and Company Size have a significant impact on the Financial Results of the Firm, Current Ratio has a negative and insignificant effect on the Firm

APA, Harvard, Vancouver, ISO, and other styles

47

Lawani, Bridget Aladi, and James Tersoo Tsetim. "Effect of Financial Leverage on Financial Performance of Listed Consumer Goods Firms in Nigeria." Journal of Production, Operations Management and Economics, no. 36 (September 19, 2023): 29–39. http://dx.doi.org/10.55529/jpome.36.29.39.

Full text

Abstract:

This study examined the effect of financial leverage on financial performance of listed consumer goods firms in Nigeria. Data were collected from audited annual reports and accounts of 8 listed industrial goods firms in Nigeria from 2013-2022. Ex-post facto (after-the-fact) research design was adopted. Data were analyzed using Random Effect Regression. Results indicated that debt-equity ratio and long term debt ratio hade had significant negative effect on financial performance while short term debt ratio had negative insignificant effect on financial performance. Over all, the study found tha

APA, Harvard, Vancouver, ISO, and other styles

48

Diyanto, Volta. "The Effect of Liquidity, Leverage and Profitability on Financial Distress." Indonesian Journal of Economics, Social, and Humanities 2, no. 2 (2020): 127–33. http://dx.doi.org/10.31258/ijesh.2.2.127-133.

Full text

Abstract:

This study aims to analyze the effect of liquidity, leverage, and profitability on financial distress in manufacturing companies in Riau province. 129 manufacturing companies experiencing financial distress in Riau province were selected as samples using purposive sampling method. The data were analyzed using multiple linear regression. The results show that the current ratio affects financial distress. The debt to equity ratio affects financial distress. Return on assets affects financial distress.

APA, Harvard, Vancouver, ISO, and other styles

49

Renata Alissa Putri, Masriyanda Masriyanda, and Silvi Reni Cusyana. "Pengaruh Profitabilitas dan Leverage terhadap Financial Distress." Jurnal Riset Ekonomi dan Akuntansi 2, no. 4 (2024): 147–57. http://dx.doi.org/10.54066/jrea-itb.v2i4.2547.

Full text

Abstract:

In the current era of globalization, companies continue to refine their strategies and find opportunities to increase their advantages. For one, the healthcare sector has become a top priority for the Indonesian government. As a result, healthcare companies are increasing competition, forcing companies to adapt, improve their plans and performance, and capitalize on government initiatives to guarantee their survival. Companies that cannot compete and survive for long risk bankruptcy and eventual exclusion from the industry landscape. This study aims to analyze the effect of ROA and DAR on Fina

APA, Harvard, Vancouver, ISO, and other styles

50

Suripto, Suripto. "Governance Implementation on Financial Performance." International Journal of Finance & Banking Studies (2147-4486) 10, no. 3 (2021): 115–23. http://dx.doi.org/10.20525/ijfbs.v10i3.1372.

Full text

Abstract:

This study aims to examine the effect of governance with the proxy of the Independent Commissioner, Audit Committee, Leverage, and Company Size on Bank Financial Performance in banking. The population in this study are banking companies that have gone public on the Indonesia Stock Exchange in the 2018-2020 period. The sampling technique used was nonprobability sampling with purposive sampling and used Panel Data Regression Analysis Model. The results show that partially the Independent Commissioner has no significant effect on the Bank's Financial Performance, the Audit Committee has a signifi

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!