The purpose of this study is to analyze the factors influencing non-performing loans in companies listed on the Indonesian Stock Exchange Banking sector. All banks in Indonesia carefully review their Non-Performing Loans. According to the Central Bank regulations, the non-performing loan is at a maximum of 5%. Exceed the percentage; there will be one of the indications that the bank is experiencing difficulties and could potentially endanger business continuity. The researchers use the micro-economic and several macroeconomic variables to predict the influencing factors toward the non-performing loan. Microeconomic variables studied are the ratio of bank capital to assets (CAP), the loans to deposits (LTD) ratio, the return to assets (ROA) ratio and the ratio of return to equity (ROE). Macroeconomic variables are the ratio of public sector debt to gross domestic product (DEBT), the surplus or deficit of the government budget to gross domestic product (FISCAL) ratio, the percentage increase in gross domestic product (GDP), annual inflation rate (INFL), and percentage of job seeker level (UNEMP). Researchers used some regression methods to analyze the results and the samples taken by researchers were companies listed in the banking sector during the period 2014-2017, and macroeconomic data in Indonesia during that year.

The research revealed whether there was a significant influence of DPS, EPS, and PBV towards stock price and return. This research used a quantitative method to determine the influence of the independent variable towards the dependent variable. The quantitative analysis was conducted with statistic technic calledmultiple linear regression with data taken from Indonesia Capital Market Directory year 2005 and 2008. The result shows similar results with the previous research that there is no influence between DPS and stock price as well as there is an influence on stock return. EPS shows that there is influence of stock price and return. For PBV, there is an influence on stock price, but there is no an influence on stock return.

The purpose of this study is to analyze the impact of working capital management, fixed assets and debt ratio on company profitability. The study uses a sample of consumer goods sector companies listed on the Indonesia Stock Exchange from 2017 to 2019. The researchers use working capital management by the number of number of days account receivable (ARDays), the number of days Account Payable (APDays), the number of days inventory (INVDays), the Fixed Financial Asset Ratio (FA), and the Financial Debt Ratio (FD) with profitability by using gross profit (GP). Researchers used the secondary data obtained from the Indonesia Stock Exchange (IDX) on yearly basis and process the data statistics with multiple regression by SPSS 20. The population of this research includes 54 companies and the total sample covers 46 companies by passing the purposive sampling stage. The results of this study indicate that there was a significant relationship between working capital management, FA ratio and profitability while FD ratio had no effect on profitability.

No abstract

This article is to analyze the impact of intellectual capital and triple bottom line toward the dependent variable, using governance as moderating variable in order to strengthen the impact or otherwise. Current research regarding to this topic has grown broadly. Nevertheless, just a few researchers imply the whole component of the Good Corporate Governance as their moderating variable. This research utilizes the entire component (TARIF) in conjunction with the intellectual capital index, three bottom line indexes with ROA and number of awards, all these disclosures are essentials for this research. Gathering all the companies who publishes their sustainability report on their company website showed that there are limited resources to analyze. The results of this research demonstrated that triple bottom line does not impact both dependent variables; meanwhile intellectual capital has an impact to the non-financial performance. Governance showed that this variable has no role as a moderating variable to the effect of both dependent variables. The implication of this research is the companies should focus on intellectual capital to promote company’s performance and longevity.