Profitability Of Companies Research Articles

Research on Dynamic Pricing and Long-Term Profit of Companies under Influence of Word of Mouth

Word of mouth (WOM) is crucial in customers’ purchasing decisions and affects companies’ long-term profits. This study examines the long-term trends in companies’ dynamic pricing and profits by using the Hamiltonian function method and dynamic simulation to construct a dynamic equation. It takes into account the intensity of word of mouth faced by companies and analyzes the level of publicity and consumers’ predictions of product quality. In this paper, we also discuss the interactive processes between WOM and advertising levels, the two most prominent market factors, and their ultimate impact on companies. The experimental results show that elevated levels of external advertising can potentially prompt companies to establish higher product pricing strategies, particularly in scenarios where the intensity of word of mouth is pronounced. In the initial phases of market development, the saturation level of consumers within the market exerts a negligible influence on companies’ long-term profit margins. Conversely, the rate of natural attrition from consumers’ upper threshold of product quality expectations distinctly impacts companies’ profitability.

The Effect of Intellectual Capital, Debt to Equity Ratio, Total Asset Turnover and Current Ratio on Profitability in LQ45 Companies Listed on the Indonesia Stock Exchange

The purpose of this study is to obtain empirical evidence of Intellectual Capital, Debt to Equity Ratio, Total Asset Turnover, Current Ratio on Return on Asset listed on LQ45 the Indonesia Stock Exchange. The sampling technique used purposive sampling, the research samples obtained totaled 20 companies with quarterly research period from 2020-2022 so that there were 60 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is multiple regression analysis method. The results showed that IC and TATO has a significant positive effect on Profitability, DER and CR have no effect on profitability. The implication of this research is that companies must pay attention to IC and TATO that can affect profitability so that company profitability can increase.

Pengaruh Profitabilitas, Nilai Tukar dan Tingkat Suku Bunga terhadap Harga Saham Perusahaan Sub Sektor Batubara

The coal sector is the main producer in Indonesia, which is the largest exporter in Asia and Europe. The coal sub-sector has high prospects because most of the energy sources for power plants use coal as an energy source. Indonesia has abundant potential resources, especially mining which plays an important role in driving the country's economy. This creates jobs, guarantees the country's energy security and increases the country's foreign exchange earnings. This research was conducted to examine the effect of Profitability, Exchange Rates and Interest Rates in the coal sub-sector companies on the IDX. There are 20 populations of coal mining companies listed on the IDX. The sample of this research is 8 companies' financial reports obtained by using purposive sampling method. The analytical method used is panel data regression analysis . The results showed that Return on Equity has a positive effect on stock prices, while the exchange rate and interest rates have no effect on stock prices. Simultaneously Return On Equity, Exchange Rates and Interest Rates have a joint effect on Stock Prices.

The effect of carbon quota allocation methods on maritime supply chain emission reduction

In September 2020, the European Parliament decided to include the CO2 emitted on the all intra-European and 50% of extra-European voyages in the European Union Emission Trading System (EU-ETS) starting from 2022, in order to reduce the CO2 emission. With the implementation of EU-ETS, the maritime supply chain will inevitably be significantly affected. Different carbon quota allocations in ETS have different impact on the CO2 emission reduction, which motivates us to investigate the effect of different carbon quota allocations on maritime CO2 emission reduction. Therefore, this paper considers two carbon quota allocations: the historical total quantity method and the historical intensity method, and develops a game model for each method. Then, the equilibrium solutions of each game model are analyzed. With the help of the system dynamics and the software Vensim, numerical experiments are conducted to verify the properties obtained in the analysis of the equilibrium solutions. The experimental results indicate that 1) Green technology (GT) can effectively reduce carbon emissions. Based on long-term simulation results, the GT investments will be gradually offset by profiting from carbon quota trading. 2) Profits may vary with price, but the Historical Intensity method consistently achieves better carbon reduction effects or relatively higher profits. 3) The marginal profits of companies with similar historical intensity baselines are almost the same. This gives an advantage to companies who implement green technologies earlier, as they can quickly gain returns from GT.

Influence of company size, capital intensity, sales growth and profit management against tax avoidance

This study aims to explore the influence of Company Size, Capital Intensity, Sales Growth, and Profit Management on Tax Avoidance in Consumer Non Cyclicals companies with food and beverage sub-sectors listed on the Indonesia Stock Exchange during the 2018-2022 period. This study uses a quantitative approach with purposive sampling techniques, and involves 14 companies as a sample. The analysis method used is multiple regression with F test and T test using Eviews 12. The results show that Company Size has an effect on Tax Avoidance, while Capital Intensity, Sales Growth, and Profit Management have no effect on tax avoidance. However, simultaneously, all of these independent variables have a significant influence on Tax Avoidance. This research contributes to the Directorate General of Taxes in an effort to increase tax collection from companies, as well as provide insights for companies to comply with tax regulations and reduce tax avoidance practices. For the author, this study adds to the understanding of the variables that affect tax avoidance. Kata Kunci : Ukuran Perusahaan; Capital Intensity; Pertumbuhan Penjualan; Manajemen Laba; Penghindaran Paja

Pengaruh CR dan DER Terhadap ROA Pada Perusahaan Subsektor Industri Tambang Emas Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022

This research is motivated by the decreasing production of gold mines every year, which will also affect the company's profitability. As for the methods used to measure the level of profitability of a company, one of them is by using return on assets. The level of profitability is also influenced by several other factors, including the current ratio and debt to equity ratio. The purpose of this research is to determine and analyze the influence of the Current Ratio and Debt To Equity Ratio on Return On Assets, both partially and simultaneously. This research uses descriptive quantitative methods. Researchers collected, classified and analyzed sample data using purposive sampling techniques. With 6 company samples consisting of 30 data selected and analyzed using the IBM SPSS version 27 program. The results of research and partial hypothesis testing. Current Ratio has no significant effect on Return On Assets with a value of tcount 1.228 < ttable 2.052. Debt To Equity Ratio has a significant effect on Return On Assets with a value of tcount 2.725 > ttable 2.052. The results of research and hypothesis testing with a value of Fcount 4.020 > Ftable 3.369 from the Current Ratio and Debt To Equity Ratio simultaneously have a significant effect on the Return On Assets of gold mining industry subsector companies listed on the Indonesia Stock Exchange for the 2018-2022 period.

The Effect of Company Size, Profitability, Liquidity, Inventory Intensity, and Sales Growth on Tax Aggressiveness of Non-Cyclical Consumer Companies

Taxes are one source of state income which used for the welfare of society. However, the public, namely taxpayers, including companies, have not contributed to tax payments and have taken tax-aggressive actions. This research aims to determine the effect of company size, profitability, liquidity, inventory intensity, and sales growth on tax aggressiveness in non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2019–2022. This research uses secondary data and selection using purposive sampling to find a research sample of 55 companies for the 2019–2022 period. The results of research using SmartPLS show that the company size variable has a positive effect on tax aggressiveness. Meanwhile, profitability, liquidity, inventory intensity, and sales growth have no effect on tax aggressiveness.

Pengaruh Pengungkapan Akuntansi Karbon Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Sektor Farmasi Yang Terdaftar di BEI Tahun 2022

The aim of this research is to find out the effect of accounting disclosures on the profitability of pharmaceutical sector companies in 2022. A quantitative approach is the method in this research. This type of research data is secondary data taken from annual reports and company sustainability reports via the idx.com data site and the company's official website. The population is 30 pharmaceutical sector companies listed on the IDX. The sample was used in 5 companies that met the required data criteria. The research collection technique used was SPSS 24. The results obtained from this research were that simultaneously disclosing carbon accounting and environmental performance had an effect on the profitability of pharmaceutical sector companies in 2022.

Impact of Corporate Governance on Market Price of Share and Stock Return in Nepalese Commercial Banks

This study examines the effect of corporate governance attributes on market price of share and stock return in Nepalese commercial banks. The dependent variables are market price of share and stock return. Similarly, the independent variables are company size, board size, board diversity, audit committee, non-performing loans, profitability and leverage. The study is based on secondary data of 15 commercial banks with 105 observations for the period from 2015/16 to 2021/22. The data were collected from Banking and Financial Statistics published by Nepal Rastra Bank, publications and websites of Nepal Rastra Bank (NRB) and annual reports of the selected commercial banks. The correlation coefficients and regression models are estimated to test the significance and importance of corporate governance on the market price of share and stock return of Nepalese commercial banks. The study showed that audit committee size has a positive effect on stock return. It means that increase in audit committee size leads to increase in stock return. However, leverage ratio has a negative effect on stock return. It means that increase in leverage ratio leads to decrease in stock return. Similarly, profitability has a positive effect on market price of share and stock return. It means increase in bank profit leads to increase in market price of share and stock return. Similarly, board diversity has a positive effect on market price of share and stock return. It implies that increase in female board directors leads to increase in market price of share and stock return. However, nonperforming loans has a negative effect on market price of share. It implies that increase in nonperforming loans leads to decrease in market price of share. Similarly, board size has a positive effect on market price of share and stock return. It means increase in board size leads to increase in market price of share and stock return.

Circular Economy for Fashion Waste in the Indian Fashion Industry: Challenges and Opportunities

Essential to human survival, textiles, and clothing have witnessed a meteoric rise in production and consumption worldwide, evolving from basic needs to everyday commodities. A more disposable consumer culture is evident in the projected global apparel demand of $2.6 trillion by 2025. However, a primary environmental concern—fashion waste—has emerged as an outcome of lifestyle changes. The fashion industry is the most wasteful consumer industry in the world, mainly due to its linear (take, make, and waste) model. Several solutions have been proposed to address the waste created by this industry, with the circular economy (CE) being considered the most appropriate choice. This study explores the challenges unique to the Indian fashion industry in adopting CE practices to handle textile waste. The study gathers insights from 22 industry stakeholders by adopting a qualitative approach. It offers challenges spanning political, economic, social, technological, environmental, and legal (PESTEL) dimensions. The investigation emphasized that the most pressing challenge is economics, highlighting the emphasis on company profits, followed by technical and political challenges. The study recommends addressing these challenges through capacity building, clear guidelines, innovation, technological advancement, and multi-stakeholder collaboration platforms.

Pengaruh Pengembangan Karir dan Work Life Balance terhadap Turnover Intention dengan Retensi Karyawan sebagai Variabel Mediasi

In the era of competitive business and Industry 5.0, human resource management (HRM) becomes crucial for achieving competitive advantage through the development, reinforcement, and transformation of organizational culture. This study explores the influence of career development and work-life balance on the turnover intention of female employees at Bank Nagari. Employees are considered the most important assets because their contributions affect the company's reputation and profitability. The involvement of female workers provides valuable skills, diversity, and inclusivity, yet their representation in leadership roles remains low. This research uses a quantitative method with primary data collected through questionnaires from 67 female employees at Bank Nagari headquarters. The results show that career development does not significantly affect turnover intention, while work-life balance has a significantly negative influence on the intention to leave. Demographic factors such as age, marital status, length of service, and income level play a more dominant role in influencing employees' decisions to stay. Additionally, employee retention and job satisfaction act as mediators in the relationship between work-life balance and turnover intention, indicating that policies supporting work-life balance and effective career development programs can enhance retention and reduce turnover intention. Investing in career development programs and work-life balance is a crucial strategy for increasing employee satisfaction and loyalty.

Occupational Risk Management in OHS Based on Risk Assessment and Control

Abstract Nowadays, occupational risk management presents a significant challenge for enterprises and occupational health and safety (OHS) services. Economic changes drive efforts to verify working conditions and optimize production processes involving human participation. Employers are obligated to provide safe and hygienic working conditions using all available technical and organizational solutions. However, many enterprises still marginalize the correlation between reliable occupational risk assessments and employee absenteeism. Employers often fear high economic costs with potentially low returns. Such actions often stem from the lack of precise analyses clearly determining the costs of inadequate employee safety and ignorance of the possible consequences of workplace accidents. A well-prepared occupational risk assessment can beneficially impact employee safety, company profits, and the reduction or elimination of material and financial losses. This article discusses appropriate remedial measures for accurately determining occupational risk levels and the elements of its control. The reliability of the assessment will determine the effectiveness of the adopted OHS policy and management overall.

A Study on Maximizing Insurance Company Profits under Extreme Weather Events Based on an Optimization Model

A Study on Maximizing Insurance Company Profits under Extreme Weather Events Based on an Optimization Model

PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this research is to examine and analyze the influence of company size, liquidity and sales growth on profitability in pharmaceutical sector companies listed on the Indonesia Stock Exchange. The approach used in this research is quantitative, using secondary data in the form of financial reports. This research is a population study taken from the financial reports of 10 pharmaceutical sector companies for the 2018-2021 period. Data analysis used descriptive analysis, classical assumption test, multiple linear regression, t test, f test and coefficient of determination using the SPSS version 24 program. Research results This shows that company size, liquidity and sales growth simultaneously have a significant effect on profitability. Partially, company size has a significant negative effect on profitability, liquidity has a significant positive effect on profitability, then sales growth has a significant positive effect on profitability in pharmaceutical sector companies listed on the Indonesia Stock Exchange.Keywords: Company Size; Liquidity; Sales Growth; Profitability

Pengaruh Efisiensi, Pertumbuhan Penjualan, Modal Kerja, dan Umur Perusahaan terhadap Profitabilitas Perusahaan

This study aims to determine the effect of efficiency, sales growth, capital working, and firm age on firm profitability in Companies publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70) for the 2019 – 2023 period of 70 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are companies that publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70). The sampling technique used was purposive sampling method and obtained 185 sample data from 37 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that efficiency and sales growth have a positive effect on firm profitabillity, capital working have a negative effect on firm profitability, and firm age has no effect on firm profitability.

Pengaruh Ukuran Perusahaan, Anak Perusahaan, Profitabilitas Dan Opini Audit Terhadap Audit Delay Pada Perusahaan Perbankan Yang Terdaftar Di BEI

The objective of this study is to determine the effect of Company Size, Subsidiaries, Profitability, and Audit Opinion on Audit Delay in Banking Companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022.This research is quantitative in nature. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The population in this study consists of all banking companies listed on the IDX during the 2020-2022 period, totaling 43 companies. A purposive sampling technique was used, resulting in a sample of 43 companies that met the criteria. From this study, it can be concluded that Company Size, Subsidiaries, Profitability, and Audit Opinion simultaneously have a significant effect on Audit Delay. Company Size partially has a negative and significant effect on Audit Delay, while Subsidiaries, Profitability, and Audit Opinion partially do not have a significant effect on Audit Delay.

Pengaruh Likuiditas dan Profitabilitas Terhadap Harga Saham Melalui Nilai Perusahaan Sebagai Variabel Intervenng pada Perusahaan Sektor Barang dan Konsumsi di Bursa Efek Indonesia Tahun 2016-2020

This research aims to prove and analyze the influence of liquidity and profitability on share prices through company value as an intervening variable in consumption sector companies on the Indonesia Stock Exchange. In this research, the companies used were companies in the goods and consumption sector which were selected using a purposive sampling method. The data used was from 2016 to 2020. The data processing was carried out using the help of the Eviews program. In this research, indirect influence testing with intervening variables was carried out using the Sobel Test method. Based on the results of testing the hypothesis, it was found that company liquidity had no significant effect on the share prices of companies in the goods and consumption sector on the Indonesia Stock Exchange. In testing the second hypothesis, it was found that company profitability had a significant effect on the share prices of companies in the goods and consumption sector on the Indonesia Stock Exchange. testing the third hypothesis, it was found that company value had a significant effect on the share prices of companies in the goods and consumption sector on the Indonesian Stock Exchange.

Pengaruh Leverage, Likuiditas, Aktivitas, dan Ukuran Perusahaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Penyedia Jasa Kesehatan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)

This research aims to determine the influence of Leverage, Liquidity, Activity and Company Size on Profitability in health service provider companies listed on the IDX for the 2019 - 2023 period. This research was conducted using secondary data, namely financial reports. The sampling technique used was purposive sampling. Of the 14 companies, only 10 companies consistently publish financial reports every year. The analysis model used is multiple linear regression analysis which was tested with IBM Statistics Product and Solution (SPSS) version 26. The research results show that partial leverage has a negative and insignificant effect on profitability. Activity has a positive and significant effect on profitability. Liquidity and Company Size have no effect on Profitability. Meanwhile, simultaneously, Leverage, Liquidity, Activity and Company Size influence Profitability.

A Bi-Objective Model for the Multi-Period Inventory-Based Reverse Logistics Network: A Case Study from an Automobile Component Distribution Network

Supply chain management and distribution network design has attracted the attention of many researchers in recent years. The timely satisfaction of customer demands leads to reducing costs, improving service levels, and increasing customer satisfaction. For this purpose, in this research, the mathematical programming models for a two-level distribution network including central warehouses, regional warehouses, and customers are designed so that several products with definite demands in multiple periods are distributed from central warehouses to customers. In this problem, two objective functions are considered. The first objective function seeks to minimize the costs of establishment, transportation, inventory, and shortage, and the second objective function attempts to maximize the satisfaction level corresponding with the supply rate of different goods for numerous customers. The presented models include the basic model, inventory-based model, multi-period inventory-based model, and multi-period inventory-based reverse logistics model. The validation and applicability of the proposed models were demonstrated by implementation in a real case study of the automobile industry. The LINGO software 20.0 was used to solve the models. The results show that incorporating the inventory management policies into the basic model and converting from a single-period to a multi-period reverse logistics model will significantly increase company profitability and customer satisfaction.

أثر التسويق الرقمي على العملاء وإدارة الأعمال في المشروعات التجارية والربحية: تطبيق على شركة زين للاتصالات في المملكة العربية السعودية

This study aimed to evaluate the impact of digital marketing on customers and business management in Zain Telecommunications Company in the Kingdom of Saudi Arabia. The study sought to achieve several objectives, most notably: determining the effect of digital marketing on customer engagement and loyalty, evaluating the effectiveness of digital marketing strategies used, measuring the impact of digital marketing on operational efficiency and profitability, and studying its effect on customer behavior and satisfaction. The study adopted a descriptive analytical approach, using two main tools for data collection: a questionnaire for employees and another for customers. The study sample consisted of 82 employees and 163 customers of Zain Telecommunications. The researcher used a five-point Likert scale in designing the questionnaires to measure the study variables. The results of the study showed a statistically significant positive effect of digital marketing on customer engagement and loyalty to Zain. It also demonstrated the effectiveness of digital marketing strategies used in achieving the company's marketing objectives. The results also indicated a positive impact of digital marketing on the company's operational efficiency and profitability. Regarding customer behavior, the study showed that digital marketing has a significant influence on purchasing decisions and customer preferences. The study also recorded high levels of customer satisfaction and loyalty to Zain's brand in light of the applied digital marketing strategies. Based on these findings, the study recommended that Zain should continue to develop and continuously improve its digital marketing strategies. It also suggested increasing investment in modern digital technologies and training employees on the latest digital marketing techniques. Finally, the study recommended conducting periodic research to understand changing customer needs and adapt marketing strategies accordingly.