scholarly journals KINERJA RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN JASA DI BURSA EFEK INDONESIA PERIODE 2009-2014

2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Muazaroh Muazaroh
Keyword(s):  
Financial Distress ◽  
Service Sector ◽  
Stock Exchange ◽  
Warning System ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Equity Ratio

Identifying financial distress condition is important because it can be an early warning system before bankcruptcy. This condition can be predicted using models that have developed by many researchers. The purpose of this research is to describe and analyze the effect of the return on assets, current ratio, debt to equity ratio and total asset turnover towards condition of financial distress in service sector listed in Indonesian Stock Exchange (IDX) in the year 2009-2014. The data analysis technique is logistic regression. The sample consist of 60 data observed of the firms with positive earning before tax for the two consecutive years and 60 data observed of the firms with negative earning before tax for the two consecutive years. The result of this research shows thatreturn on asset significantly affects to condition of company financial distress. Whereas debt to equity ratio, current ratio and total asset turnover do not significantly influenceto condition of company financial distress.So, companies should pay attention to productivity in the future to maintain the effectiveness of the management.

PENGARUH DEBT TO ASSET RATIO, RETURN ON ASSET, TOTAL ASSET TURNOVER DAN CURRENT RATIO TERHADAP PERTUMBUHAN LABA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI TERDAFTAR DI BEI PERIODE 2016 – 2019

2021 ◽  
Vol 8 (1) ◽  
pp. 34-50
Author(s):  
Leslie Jie ◽  
Bayu Laksma Pradana
Keyword(s):  
Stock Exchange ◽  
Equation Model ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Earnings Growth ◽  
Normality Test ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Using Data

This study was conducted to examine the effect of Debt to Asset Ratio, Return on Assets, Total Asset Turnover and Current Ratio on the growth of manufacturing profits in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period of 2016 - 2019. Data collection techniques used were documentation using data secondary. The data analysis method used is a quantitative method with associative and descriptive method approaches. The analysis technique used is multiple regression and hypothesis testing using partial t-test and F test simultaneously. In addition, a classic assumption test which includes a normality test, a multicollinearity test, an autocorrelation test and a heteroscedasticity test are performed. The classic assumption test shows that if this study does not find any distorted variables that meet the requirements of the multiple linear regression equation model. The samples used were 25 companies in 4 periods, 100 samples. The results showed that Total Asset Turnover partially affected earnings growth. Debt to Asset Ratio, Return on Asset, Total Asset Turnover and Current Ratio influence simultaneously earnings growth.

scholarly journals Analisis Pengaruh Current Ratio, DER, TATO dan EBITDA Terhadap Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 14 (1) ◽  
pp. 111-125
Author(s):  
Amanda Oktariyani
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Stock Exchange ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Current Ratio ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Tax Depreciation

This study aims to determine whether the financial ratios that proxied by Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Earning Before Interest, tax, Depreciation, and Amortization  affect to Financial distress in manufacturing companies listed on the IDX from  2013  to  2017. The  samples  consist  of  46  manufacturing  companies. The data  analysis  method used is logistic regression analysis. The results showed that Total Asset Turnover and Earning  Before Interest, Tax, Depreciation and Amortization influence partially to Financial Distress. Whereas, Current Ratio and Debt to Equity Ratio has not influence partially to Financial distress. The results showed that Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Earning Before Interest, Tax, Depreciation and Amortization (EBITDA) influence simultaneously to Financial Distress on manufacturing companies listed on Indonesia Stock Exchange (IDX) 2013-2017.

scholarly journals Analysis On The Influence Of Current Ratio, Debt to Equity Ratio and Total Asset Turnover Toward Return On Assets On The Otomotive and Component Company That Has Been Registered In Indonesia Stock Exchange Within 2011-2017

2020 ◽  
Vol 1 (1) ◽  
pp. 36-44 ◽  
Author(s):  
Mimelientesa Irman ◽  
Astri Ayu Purwati
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Asset Turnover ◽  
Equity Ratio

A good company can be seen from the level of return on assets invested, and it affects the interest of an investor to invest in. But the high or low level of profit can be influenced by the financial performance of one of the financial performance is the Current Ratio, Debt to Equity Ratio, and Total Asset Turnover.  Therefore, a study was conducted to find out whether the Current Ratio, Debt to Equity Ratio, and Total Asset Turnover had an effect on Return On Assets in Automotive and Component companies listed on the Indonesia Stock Exchange for the period 2011-2017. The study population consisted of 12 companies selected by purposive sampling. Financial report data is obtained from the Indonesia Stock Exchange (IDX).  The data analysis technique used is multiple linear regression analysis with SPSS 19.0 and SMART PLS 2019 application tools. The results obtained from this study are the Current Ratio which has a significant effect on Return On Assets, Debt to Equity Ratio has a not significant negative effect on Return On Assets, and Total Asset has a significant positive effect on Return On Assets.

PENGARUH CR, DER, TATO DAN ROA TERHADAP PBV (Studi Pada Sub Sektor Tekstil Dan Garmen Yang Tercatat Di Bursa Efek Indonesia (BEI) Pada Tahun 2014-2018)

2019 ◽  
Vol 2 (2) ◽  
pp. 85
Author(s):  
Iwan Firdaus ◽  
Rosa Monaliza
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Book Value ◽  
Common Effect ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Sample Method

This research is to determine the effect of current ratio, debt to equity ratio, total asset turnover, and return on assets on price to book value in textile and garment sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018. The population in this research were the textile and garment sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018 that did not experience losses. The sample method with saturated samples and obtained 7 companies as samples. Research data obtained from the Indonesia Stock Exchange. The more appropriate method used is the common effect. Partially it shows that the variable current ratio and return on assets have a positive and significant effect on price to book value, the debt to equity ratio has a negative and significant effect on price to book value, while only the total asset turnover variable has no effect on the firm value, price to book value.

scholarly journals Model Altman Z-Score Terhadap Kinerja Keuangan di Bursa Efek Indonesia Melalui Pendekatan Regresi Logistik

2019 ◽  
Vol 1 (1) ◽  
pp. 63-72
Author(s):  
Nurul Fitri ◽  
Rachma Zannati
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Z Score ◽  
Return On Assets ◽  
Current Ratio ◽  
Analysis Technique ◽  
Equity Ratio

The purpose of this study is to confirm the determinants of financial performance on the condition of financial distress companies through the Altman Model (Z-score) approach. The sample in this study is a manufacturing industry sub-sector company which is listed on the Indonesia Stock Exchange for the period 2013 to 2017. The analysis technique of this study uses logistic regression analysis, and the findings prove that the Current Ratio and Debt to Equity Ratio cannot predict the condition of Financial Distress. Whereas Return On Assets can predict Financial Distress in manufacturing companies. The implications of this finding can contribute to companies in maintaining financialperformance stability so as to avoid financial distress. 

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 9 (2) ◽  
pp. 206
Author(s):  
Made Galih Wisnu Wardana ◽  
Muhammad Ali Fikri
Keyword(s):  
Real Estate ◽  
Stock Price ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Asset ◽  
Net Income ◽  
Return On Assets ◽  
Current Ratio ◽  
Asset Turnover ◽  
Equity Ratio

This research aims to determine the effect of liquidity ratio (CR), solvency ratio (DER), profitability ratio (ROA), and activity ratio (TATO) on the Stock Price. The object that  is  used in this research are property and real estate sub sector companies listed in Indonesia Stock Exchange year 2015-2017. The population in this research is a whole of property and real estate sub sector companies listed in Indonesia Stock Exchange year 2015-2017 were 48 companies. The sampling technique is used purposive sampling with several criteria,  namely property and real estate sub sector companies listed in Indonesia Stock Exchange year 2015-2017, companies that submit financial reports during the research period, and companies that have positive net income report. The number of samples that fit the criteria were 34  companies. Data were analyzed by using data regression analysis with Eviews 6 software. The  results of this  research showed  that current  ratio, debt to equity ratio and total asset turn over are partially have positive and not have significant effect on the stock price, while return on assets have negative and not have significant effect on the stock price. Simultaneously that the current ratio, debt to equity ratio, return on assets and total asset turnover not have  significant effect on  the  stock price. R-square value of 0.019 indicates that the ability of the current ratio, debt to equity ratio, return on assets,  and  total  asset  turnover  while  explaining  the  Stock  Price  is  1.9%,  and  the 98.1% is explained by other variables which not contained in this research.

A. PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2021 ◽  
Vol 6 (2) ◽  
pp. 1
Author(s):  
Ony Kurniawati ◽  
Kustianingsih
Keyword(s):  
Profit Margin ◽  
Total Asset ◽  
Debt Ratio ◽  
Return On Assets ◽  
Current Ratio ◽  
Fixed Assets ◽  
Asset Turnover ◽  
Equity Ratio

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh variabel current ratio, quick ratio, debt to equity ratio, debt ratio, profit margin, return on assets, total asset turnover, fixed assets turnover secara parsial dan simultan terhadap return saham. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif. Data yang digunakan pada penelitian ini adalah data sekunder dengan metode pengumpulan data berupa dokumentasi. Teknik analisis data yaitu menggunakan teknik analisis regresi berganda dengan 8 variabel bebas yaitu current ratio (X1),  quick ratio (X2), debt to equity ratio (X3), debt ratio (X4), profit margin (X5), return on assets (X6), total assets turnover (X7), fixed assets turnover (X8) dan 1 variabel terikat yaitu return saham (Y). Berdasarkan penelitian yang telah dilakukan diperoleh hasil sebagai berikut: variabel current ratio (X1),  quick ratio (X2), debt to equity ratio (X3), debt ratio (X4), profit margin (X5), return on assets (X6), dan fixed assets turnover (X8) memiliki pengaruh secara parsial terhadap return saham (Y) karena memiliki nilai signifikansi lebih kecil daripada 0,05. Sedangkan variabel total assets turnover (X7) tidak berpengaruh secara parsial terhadap return saham (Y) karena memiliki nilai signifikansi lebih besar daripada 0,05. Pada pengujian simultan diperoleh hasil sebagai berikut: current ratio, quick ratio, debt to equity ratio, debt ratio, profit margin, return on assets, total assets turnover, fixed assets turnover secara simultan tidak berpengaruh terhadap return saham karena nilai Fhitung lebih kecil daripada nilai Ftabel. Kata Kunci: Rasio Keuangan, Return Saham, Analisis Regresi Berganda.

scholarly journals PENGARUH TOTAL ASSET TURN OVER, CURRENT RATIO, DEBT TO EQUITY RATIO DAN RETURN ON ASSETS TERHADAP KEBIJAKAN DIVIDEN (STUDI PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS INVESTOR33 PERIODE TAHUN 2015-2017)

2019 ◽  
Vol 1 (1) ◽  
pp. 65-75
Author(s):  
Bawon Triono ◽  
Dwi Artati
Keyword(s):  
Dividend Policy ◽  
Sampling Technique ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Turn Over ◽  
Positive Effect

This study aimed to examine and analyze the effect of Total Asset Turn Over (TATO), Current Ratio (CR), Debt to Equity Ratio (DER) and Return On Assets (ROA) on Dividend Policy in companies included in Investor33 index 2015-2017 . The sampling technique used a purposive sampling method, which is a sampling technique based on a certain criterion, so as to get a sample of 19 companies from a total population of 33 companies. The results of this study indicated that the total asset turnover variable has a positive effect on the company's dividend policy, the current ratio variable has a negative effect on the company's dividend policy, the debt to equity ratio variable has a negative effect on the company's dividend policy, the return variable on assets has a positive effect on the company's dividend policy, and the four variables also influence jointly on the company's dividend policy

scholarly journals The Influence of Current Ratio, Debt to Equity Ratio, And Total Asset Turnover Ratio on Profitability of Transportation Companies Listed On the Indonesia Stock Exchange 2014-2018

2020 ◽  
Vol 3 (2) ◽  
pp. 81-93
Author(s):  
Talisa Qamara ◽  
Ani Wulandari ◽  
Agus Sukoco ◽  
Joko Suyono
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Total Asset ◽  
Current Ratio ◽  
Financial Reports ◽  
Turnover Ratio ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to analyze whether there are simultaneous effects of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover to Pofitability (Return On Asset) on Transportation Company Listed at Indonesia Stock Exchanged. This research use quantitative method. The population on this research is transportation companies listed at Indonesia Stock Exchange (IDX) and continuously published financial reports in 2014-2018. Based on the purposive sampling method, from 71 transportation companies globally converged into 10 transportation companies, so that the data obtained were 50 observation. The analytical method used is multiple linear regression analysis. The results of the study are Current Ratio and Debt to Equity Ratio does not partially affect ROA, while Total Asset Turnover has a partial effect on ROA. And the three independent variables (CR, DER and TATO) simultaneously influence the dependent variable, namely profitability (ROA)

scholarly journals THE EFFECT OF CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), TOTAL ASSET TURNOVER (TAT) AND FIRMS SIZE (FS) TO RETURN ON EQUITY (ROE) IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2013 -2018.

2019 ◽  
Vol 3 (2) ◽  
pp. 297
Author(s):  
Mahmudin Mahmudin ◽  
Elfreda Aplonia Lau ◽  
Beatrix Tandirerung
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
The Other ◽  
Total Asset ◽  
Test Results ◽  
Current Ratio ◽  
Return On Equity ◽  
Mining Companies ◽  
Asset Turnover ◽  
Equity Ratio

This research was conducted to know and analysis the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Firm Size (FS) on Return on Equity (ROE) in mining companies listed on the Indonesia Stock Exchange in 2013 -2018. The study was conducted using multiple linear regression methods.The results of research say that simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Firm Size (FS) have a significant effect on Return on Equity (ROE. The test results show that Partially Debt to Equity Ratio (DER) and Firm Size (FS) have a positive and significant effect on Return on Equity (ROE). While Total Asset Turnover (TAT) has a positive and significant effect on Return on Equity (ROE). On the other hypothesis testing, Current Ratio (CR) has no significant effect on Return on Equity (ROE).

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