scholarly journals The effect of financial ratios, firm size, and cash flow from operating activities in the interim report to the stock return

2009 ◽  
Vol 08 (06) ◽  
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Stock Return ◽  
Financial Ratios ◽  
Interim Report ◽  
Operating Activities

scholarly journals DETERMINAN NILAI PASAR SAHAM SYARIAH DI JAKARTA ISLAMIC INDEX (JII)

2020 ◽  
Vol 7 (8) ◽  
pp. 1552
Author(s):  
Raisya Nada Salsabila ◽  
Muhammad Nafik Hadi Ryandono
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Firm Value ◽  
Secondary Data ◽  
Financial Ratios ◽  
Annual Reports ◽  
Leverage Ratio ◽  
Book Value ◽  
Scientific Report ◽  
Operating Activities

The goals of this scientific report are to understand determinants of stocks’ market value on Jakarta Islamic Index (JII). Determinants used in this study including cash flow statements, financial ratios, and firm size. This study used quantitative approach which is explanatory research with data panel regression method. Data used in this study is secondary data, which collected from firms annual reports during scientific periods. Populations in this study are Jakarta Islamic Index 30 (JII 30) emitents on 2014-2018 and samples are 15 firms chosen through purposive sampling methods. The results from this study are, cash flow from operating activities, cash flow from investing activities, cash flow from financing activities, profitability ratio, leverage ratio, liquidity ratio, and firm size have a significant effect on firm value (prob. 0.0000), simultanously. Partially, cash flow from operating activities, cash flow from financing activities, liquidity ratio, and firm size has a negative significant effect on firm value, while cash flow from investing activities, profitability ratio, and leverage ratio has a positive significant effect on firm value. Keywords: Price-to-Book Value (PBV), Cash flow statements, Financial ratios, Firm Size, Jakarta Islamic Index (JII)

scholarly journals The Effect of Firm Size, Financial Ratios and Cash Flow On Stock Return

2018 ◽  
Vol 8 (2) ◽  
pp. 229
Author(s):  
Atika Yuliarti ◽  
Lucia Ari Diyani
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Stock Price ◽  
Stock Return ◽  
Equity Market ◽  
Current Ratio ◽  
Return On Equity ◽  
Price Increases ◽  
Negative Effect ◽  
Positive Effect

Stocks are kinds of financial instruments with high returns that have high levels of uncertainty. Before decide to invest the investor needs to formulate the expected rate of return. Companies with good financial performance will increase the value of the company so that the company's stock price increases and stock return also increases. The purpose of this research was to determine the effect of Firm Size, Return On Equity, Market Book Ratio, Current Ratio, Cash Flow from Operating Activities, Cash Flow from Investing Activities and Cash Flow from Financing Activities to Stock Return. The object of research used were seven pharmaceutical industry companies listed in BEI period the 2011-2016 with multiple analysis methods. The results of this study indicate that partially Market Book Ratio has a significant positive effect on Stock Return and Cash Flow from Financing Activities has a significant negative effect on Stock Return while Firm Size, Return On Equity, Current Ratio Cash Flow from Operating and  Investing Activities have no significant effect on Stock Return. All variables in this study simultaneously have a significant effect on Stock Return.

scholarly journals Peran Komite Audit sebagai Pemoderasi Atas Determinan Persistensi Laba Perusahaan Pertambangan

2018 ◽  
Vol 5 (02) ◽  
pp. 230-244
Author(s):  
Wawan Awaludin ◽  
Darmansyah Darmansyah
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Cash Flows ◽  
Financial Ratios ◽  
Earnings Persistence ◽  
Company Size ◽  
Debt Level ◽  
Debt Levels

ABSTRACT This study aims to examine operational cash flows, debt levels, and firm size against earnings persistence, in moderation with an audit committee. Samples are 25 mining companies listed on the Indonesia Stock Exchange for 5 years. The results of the study prove that operational cash flows, debt levels have a significant effect on earnings persistence, firm size has a negative effect on earnings persistence. The committee of committee can moderate the effect of cash flow on earnings persistence. The audit committee cannot moderate the influence of the level of debt and company size on earnings persistence. The results of the study are expected to be a consideration for investors in investing in the capital market. Decision-making should be based on financial ratios, among others, operational cash flow, debt level and company size, and for issuers expected in business expansion must consider financial ratios, including operational cash flow, debt level and company size. ABSTRAK Penelitian ini bertujuan untuk menguji arus kas operasional, tingkat hutang, dan ukuran perusahaan terhadap persistensi laba, di moderasi dengan audit committee. Sampel adalah 25 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama 5 tahun. Hasil penelitian membuktikan bahwa arus kas operasional, tingkat hutang berpengaruh signifikan terhadap persistensi laba, ukuran perusahaan berpengaruh negatif terhadap persistensi laba. Komite uadit dapat memoderasi pengaruh arus kas terhadap persistensi laba. Komite audit tidak dapat memoderasi pengaruh tingkat hutang dan ukuran perusahaan terhadap persistensi laba. Hasil penelitian diharapkan dapat menjadi pertimbangan bagi investor dalam melakukan investasi di pasar modal. Pengambilan keputusan seharusnya didasarkan pada rasio keuangan, antara lain, arus kas operasional, tingkat hutang dan ukuran perusahaan, dan bagi emiten diharapkan dalam ekspansi usaha wajib mempertimbangkan rasio keuangan antara lain arus kas operasional, tingkat hutang dan ukuran perusahaan. JEL Classification: M41, O16

scholarly journals Peran Komite Audit sebagai Pemoderasi Atas Determinan Persistensi Laba Perusahaan Pertambangan

2018 ◽  
Vol 5 (02) ◽  
pp. 230-244
Author(s):  
Wawan Awaludin ◽  
Darmansyah Darmansyah
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Cash Flows ◽  
Financial Ratios ◽  
Earnings Persistence ◽  
Company Size ◽  
Debt Level ◽  
Debt Levels

ABSTRACT This study aims to examine operational cash flows, debt levels, and firm size against earnings persistence, in moderation with an audit committee. Samples are 25 mining companies listed on the Indonesia Stock Exchange for 5 years. The results of the study prove that operational cash flows, debt levels have a significant effect on earnings persistence, firm size has a negative effect on earnings persistence. The committee of committee can moderate the effect of cash flow on earnings persistence. The audit committee cannot moderate the influence of the level of debt and company size on earnings persistence. The results of the study are expected to be a consideration for investors in investing in the capital market. Decision-making should be based on financial ratios, among others, operational cash flow, debt level and company size, and for issuers expected in business expansion must consider financial ratios, including operational cash flow, debt level and company size. ABSTRAK Penelitian ini bertujuan untuk menguji arus kas operasional, tingkat hutang, dan ukuran perusahaan terhadap persistensi laba, di moderasi dengan audit committee. Sampel adalah 25 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama 5 tahun. Hasil penelitian membuktikan bahwa arus kas operasional, tingkat hutang berpengaruh signifikan terhadap persistensi laba, ukuran perusahaan berpengaruh negatif terhadap persistensi laba. Komite uadit dapat memoderasi pengaruh arus kas terhadap persistensi laba. Komite audit tidak dapat memoderasi pengaruh tingkat hutang dan ukuran perusahaan terhadap persistensi laba. Hasil penelitian diharapkan dapat menjadi pertimbangan bagi investor dalam melakukan investasi di pasar modal. Pengambilan keputusan seharusnya didasarkan pada rasio keuangan, antara lain, arus kas operasional, tingkat hutang dan ukuran perusahaan, dan bagi emiten diharapkan dalam ekspansi usaha wajib mempertimbangkan rasio keuangan antara lain arus kas operasional, tingkat hutang dan ukuran perusahaan. JEL Classification: M41, O16

The Effect of Profitability, Asset Structure, Company Size on Stock Returns with Corporate Governance as Moderating Variables in Manufacturing Companies on the IDX in 2009-2018

2021 ◽  
Vol 8 (8) ◽  
pp. 55-63
Author(s):  
Deby Yurika Lasmarito Siahaan ◽  
Rina Br Bukit ◽  
Tarmizi .
Keyword(s):  
Corporate Governance ◽  
Stock Returns ◽  
Firm Size ◽  
Significant Influence ◽  
Stock Return ◽  
Company Size ◽  
Research Model ◽  
Manufacturing Companies ◽  
Research Results ◽  
Moderating Variables

The research objective was to examine and analyze whether Profitability, Asset Structure, Firm Size simultaneously and partially influenced Stock Returns in Manufacturing Companies. In addition, this study also tries to prove whether Corporate Governance can be used as a moderator in the research model. The research results showed that simultaneously Profitability, Asset Structure, Firm Size significantly influenced Stock Returns. Partially, profitability has a positive and significant influence on Stock Returns. Asset Structure has a positive and significant influence on Stock Returns, and Company size has a positive and insignificant influence on Stock Returns. The variable of Corporate Governance can moderate the influence of Asset Structure on Stock Returns. However, Corporate Governance will not be able to moderate the influence of Profitability on Stock Returns. Keywords: Profitability, Asset Structure, Firm Size, Stock Return, and Corporate Governance.

PENGARUH CURRENT RATIO, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 – 2019

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Susi Lusiana
Keyword(s):  
Data Collection ◽  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Ratios ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Earnings Per Share

The study of this research is to determine the effect of returning shares in manufacturing companies. This study uses the financial ratios contained in the company's financial statements. The financial ratios used in this study are the current ratio, return on equity, and earnings per share to stock returns in manufacturing companies listed on the Indonesian stock exchange in 2010-2019. This type of research used in this research is quantitative and the analytical method used is purposive sampling using SPSS 21 as many 10 manufacturing companies in the food, beverage, textile, rubber goods (tires), fisheries, and agriculture sectors. Data collection techniques are used by retrieving data through the website www.idx.co.id. The results showed that Current Ratio (CR) has a positive and significant effect on Stock Returns, Return On Equity (ROE) has a positive and significant effect on Stock Returns, and Earning Per Share (EPS) has a negative and significant effect on Stock Return.

scholarly journals Does Financial Performance Matter? Evidence on the Impact of Liquidity and Firm Size on Stock Return in Indonesia

2020 ◽  
Vol 11 (4) ◽  
pp. 546
Author(s):  
Mochammad Chabachib ◽  
Ike Setyaningrum ◽  
Hersugondo Hersugondo ◽  
Intan Shaferi ◽  
Imang Dapit Pamungkas
Keyword(s):  
Stock Returns ◽  
Firm Size ◽  
Significant Relationship ◽  
Stock Return ◽  
Stock Exchange ◽  
Mediating Effect ◽  
Return On Equity ◽  
Stock Investment ◽  
Equity Ratio ◽  
The Impact

In the modern era, stock investment can attract domestic investors or foreign investors. The objective is to invest their funds at the capital market that expect higher stock returns. The study aims to analyze factors that can affect stock returns and know the mediating effect of return on equity. The object of this research is the property and real estate sector that is listed on the Indonesia Stock Exchange from 2013 to 2018. This research used debt to equity ratio, current ratio, total asset turnover, firm size as independent variables and stock returns as dependent variables. Path analysis is used as reseach method tools with SMART PLS.The result says that debt to equity ratio and return on equity has a positive significant relationship with stock return, meanwhile firm size has a significant negative significant relationship with stock returns. Furthermore, return on equity can mediate the relationship between debt and equity ratios to stock returns.

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