Quantitative Analysis of Leverage Ratio on Earning-Per-Share of Property and Real Estate Sectors in Indonesia

Objectiveness of our study is expected to provide the several contributions: (1) Theoretical benefits, the results of this study are expected to contribute to the development of economics, especially financial science, as material for developing insight into financial performance through operating leverage and financial leverage on earnings per share (EPS). This research was conducted on the Indonesia Stock Exchange (IDX). The research time taken in carrying out and completing this activity is scheduled for 3 (three) months, from July to September 2020. The population in this study is the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017-2019, totaling 62 companies. The method of determining the sample in this study used purposive sampling. The result of this study showed operating leverage has a positive and significant effect on earnings per share, financial leverage has no effect and is not significant on EPS, operating leverage and financial leverage simultaneously have a positive and significant effect on earnings per share. Based on the results of our demonstration of the analysis and discussion, several suggestions are put forward e.g., before investing in any company, an investor needs to pay attention to the level of earnings per share.

Effect of Financial Performance on Stock-Prices in Food and Beverages Firm

This study examines the effect of financial ratios on Food and Beverage stock prices (F&B). The study uses a sample of Food and Beverage firms listed on the IDX period 2017-2019. By the 31 companies as the population, we decided the sample just 14 F&B companies; the study's total sample was 42 financial statements and annual reports with the purposive sampling method. Hypothesis testing was used in this study using multiple linear regression analysis. This study indicates that Return on Equity (ROE) has a significant positive effect on stock prices. In contrast, Return on Assets (ROA), Net Profit Margin (NPM), Current Ratio (CR), Debt to Equity Ratio (DER), and Debt to Assets Ratio (DAR) partially has no significant effect on stock prices. Therefore, first, the company should pay attention to the level of the company's liability. The ratios related to the comparison with debt tend to be at a safe point from financial distress to increase the company's share price, especially in the food and beverage sub-sector. Secondly, for investors to invest in companies, especially the food and beverage sector, they need to pay attention to Return on Equity (ROE) because it significantly affects its stock price with this ratio.

The Analysis of Financial Statements Performance: Case Studies PT. Bank Negara Indonesia (Persero)

The objectiveness of this study is to determine the level of growth in financial performance at PT. BNI (Persero) Tbk; starts from period 2013 to 2015. This assessment is carried out to determine how the bank's financial performance in the last few periods will be and what the conditions will be like in the coming period (forecast). That this will be useful in describing how financial performance has a vital role in a bank's business continuity so that in this study use descriptive qualitative approach. The result of this study is the growth in the financial performance is increasing from a liquidity perspective, considering that only two percentage ratios in 2015 underperformed in 2013, namely the investing policy ratio and the banking ratio. According to data shown before, the increase in the financial performance viewed from a profitability perspective is dominated by a volatile percentage ratio. There are two ratios whose performance continues to decline (e.g., Net Profit Margin and Return on Equity). According to the previous data proven, there is a gap between liquidity ratio and profitability ratio, given that the growth in the liquidity performance has increased. On the other hand, the change in profitability performance has decreased.

The Effect of Financial Self-Efficacy and Financial Knowledge on Financial Management Behavior

This study aims to determine financial knowledge and financial self-efficacy on financial management behavior. All respondents who were sampled in this study were young entrepreneurs who started a business from the beginning as many as 85 respondents, taking samples using a non-probability sampling method with purposive sampling technique. The data is processed using Warp-Pls 7.0 based on multiple regression. Financial self-efficacy and financial knowledge have a positive and significant contribution to financial management Behavior for young entrepreneurs. The results of this study have managerial implications that the government's attention is essential in providing facilities and infrastructure, favorable regulations for SMEs by creating an excellent entrepreneurial climate and facilitating the adoption of information technology so that SMEs can be technology literate. In addition, the relevant government, in this case for SME entrepreneurs' existence helps the government to succeed in development, especially in the economic field, and reduce unemployment. Based on our study states financial self-efficacy and financial knowledge have a positive and significant effect on financial management behavior for young entrepreneurs. Both, play a vital role in helping to build confidence in financial planning and management knowledge, understanding, and being able to overcome all business risks to achieve the expected success.

Effect of Financial Performance on Stock-Prices in Food and Beverages Firm

This study examines the effect of financial ratios on Food and Beverage stock prices (F&B). The study uses a sample of Food and Beverage firms listed on the IDX period 2017-2019. By the 31 companies as the population, we decided the sample just 14 F&B companies; the study's total sample was 42 financial statements and annual reports with the purposive sampling method. Hypothesis testing was used in this study using multiple linear regression analysis. This study indicates that Return on Equity (ROE) has a significant positive effect on stock prices. In contrast, Return on Assets (ROA), Net Profit Margin (NPM), Current Ratio (CR), Debt to Equity Ratio (DER), and Debt to Assets Ratio (DAR) partially has no significant effect on stock prices. Therefore, first, the company should pay attention to the level of the company's liability. The ratios related to the comparison with debt tend to be at a safe point from financial distress to increase the company's share price, especially in the food and beverage sub-sector. Secondly, for investors to invest in companies, especially the food and beverage sector, they need to pay attention to Return on Equity (ROE) because it significantly affects its stock price with this ratio.

Comparison of Sharia Stock Prices and Trading Volumes Before and During COVID-19

Before making an investment, entrepreneurs or investors must consider the benefits and financial risks obtained. So, investors need to take action in investing, meaning that investors need to form a portfolio by selecting several assets so that financial risk can be minimized without reducing the expected. The COVID-19 pandemic has significantly impacted the economy, especially investors, informing an optimal portfolio. This study aims to determine the optimal portfolio formation during the COVID-19 pandemic. In this study measurement, we used variables in the form of stock prices and stock trading volumes before and during COVID-19 pandemic. This study shows a comparison, but not so significant, between stock prices before and during the pandemic. Based on the survey conducted, the following results were found, i.e., first, shows an insignificant difference between prices before and after the rights issue announcement. The stock trading volume indicates a significant difference between the stock trading volume before and after the rights issue; trading volume increases after the information of the rights issue. By implementing companies affected by COVID-19 pandemic, we can watch the prices that occur around the announcement date. Investors can make a reason about their investments in shares of issuers affected by COVID-19 pandemic.

The Bank Soundness in Indonesia: Risk and Corporate Governance

This study aims to provide the evidence associated with the growth of corporate governance in crisis. This research is a type of literature study with secondary data (ROA and LDR) period January 2015–December 2019. The analysis is by using descriptive research with the support of theories and the findings from previous studies. Return on Assets (ROA) has increased and decreased for several periods and Loan to Deposit Ratio (LDR). Profitability with ROA decreased by 0.35% from 2.82% in January 2015 to 2.47% in December 2019. As measured by ROA, banking performance declines to make banks vulnerable to a crisis. Banks that have a high LDR potentially have liquidity risk. This study provides descriptive statistics that describe the potential of high LDR in the future since there's a sharp trend for the increasing value of LDR. LDR increased as much as 5.95% from 88.48% in January 2015 to 94.43% in December 2019. Liquidity risk continues to rise to make banks vulnerable to a crisis. This study provides several findings from previous research regarding standard corporate governance and risk governance in the financial crisis to mitigate those risks. Evaluating formal corporate management and risk governance can lead to optimal financial soundness.

Analysis of the Financial Literacy Behavior Model

Financial literacy is a combination of awareness, knowledge, abilities, attitudes, and behaviors needed to make financial decisions. This study aims to find a behavioral model of financial literacy. This study uses a survey method with a quantitative approach. Respondents involved homemakers in Maros Regency, South Sulawesi, to fill out the questionnaire provided. Path Analysis was used to analyze the data SPSS and Winistep are used as tools in analyzing the data. Specifically, the data analysis used in this study used Structural Equation Modeling (SEM) data analysis techniques. Statistically, the value of the sample covariance matrix must not differ significantly from the population covariance matrix value. Financial Literacy Attitudes had a direct effect on Financial Literacy Behavior. Basic Knowledge of Financial Literacy had a direct effect on Financial Literacy Behavior. Financial literacy behavior is determined by financial literacy attitudes and basic financial literacy knowledge. Therefore, financial literacy knowledge and attitudes need to be improved to improve financial literacy behavior among homemakers. Financial Literacy Attitudes contribute the most to financial literacy factors. financial attitudes that have a more significant influence on financial knowledge in financial management practices.