scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI

BISMA ◽  
2020 ◽  
Vol 14 (3) ◽  
pp. 172
Author(s):  
Nurhayati Nurhayati ◽  
Anis Iftitah Hidayati ◽  
Elok Sri Utami

This study aims to analyze the effect of the current ratio (as a measure of the liquidity ratio), debt ratio (as a measure of the solvency ratio), total asset turnover (as a measure of activity ratio), gross profit margin, and return on assets (as a measure of the ratio. profitability) on the profit growth of mining sector companies. The sample consisted of 37 mining sector companies listed on the IDX during the 2015-2018 period taken by the purposive sampling method. The data analysis method used is multiple linear regression analysis. The study results indicate that the current ratio, debt ratio, total asset turnover, and return on assets significantly affect profit growth. Meanwhile, the gross profit margin variable does not affect profit growth. These results inform that the current ratio, debt ratio, total asset turnover, and return on assets can be used to predict the mining companies' future profit growth. Meanwhile, the gross profit margin cannot be used as a predictor of profit growth. Keywords: current ratio, debt ratio, gross profit margin, growth of profit, return on asset, total asset turnover

2021 ◽  
Vol 6 (2) ◽  
pp. 1
Author(s):  
Ony Kurniawati ◽  
Kustianingsih

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.


2021 ◽  
Vol 1 (1) ◽  
pp. 27-37
Author(s):  
Mayang Puspitasari ◽  
◽  
Muhammad Nuur Farid Thoha ◽  

Abstract Purpose: This study aimed to ascertain the impact of debt-to-equity ratio, current ratio, quick ratio, total asset turnover, and return on assets on profit growth in basic industrial and chemical manufacturing companies listed on the Indonesian Stock Exchange from 2013 to 2017. Research Methodology: The population of this study consists of 69 firms, 52 of which passed the sample selection criterion using a purposive sampling technique. The data sources for this study are the financial statements of the companies sampled via www.idx.co.id. This study employs multiple linear regression analysis and is conducted using the SPSS software version 20. (Statistical Product and Service Solutions). Results: The results of this study indicate that ROA has an impact on profit growth, while the current ratio, quick ratio, total asset turnover, and debt to equity ratios do not.


Author(s):  
Wikan Budi Utami

This study aims to determine the effect of the partially and simultaneously of the Current Ratio (CR), Debt Asset Ratio (DAR), Total Asset Turnover (TATO), Return On Assets (ROA), and Price Earning Ratio (PER) in predicting profit growth by considering firm size at company incorporated in LQ45 index year 2013 -2016 with company size as control a variable. The technique of determining the sample in this research is by using purposive sampling. There are several criteria that must be met by companies listed in the LQ45 Index to be sampled in this study. This research method is using multiple regression analysis which is used to know the influence of independent variable to the dependent variable together and partially. The t test is used to test the influence of each variable change Current Ratio, Debt Asset Ratio, Total Asset Turnover, Return On Asset , and Price Earning Ratio to earnings growth variable with firm size as control variable. The statistical test F aims to examine the effect of changes in Current Ratio, Debt Asset Ratio, Total Asset Turnover, Return On Asset, and Price Earning Ratio simultaneously to the variable of profit growth with firm size as control variable. The R2 test (Coefficient of determination) is done to find out how big the influence variable change Current Ratio, Debt Asset Ratio, Total Asset Turnover, Return On Asset, and Price Earning Ratio to variable growth profit with company size as control variable. From result of t test is known that change of Total Assets Turn Over and change of Return On Assets partially have significant effect to profit growth (∆ EAT) .Variable change of Curent Ratio (∆CR), change of Debt Asset Ratio (∆ DAR), Price Earning Ratio (∆PER) partially no significant effect on profit growth variable with firm size as control variable. From result of F test, it is known that Current Ratio (∆ CR) change, Debt Asset Ratio (Δ DAR) change, Total Asset Turnover (∆ TATO), Return On Asset (∆ ROA) change, Price Earning Ratio (∆ PER) simultant significant effect on profit growth variable at go public company listed in index LQ 45 in Indonesia with company size) as control variable.Keywords: change of CR, DAR, TATO, ROA, PER, profit growth.


Author(s):  
Dody Firman ◽  
Salvia Salvia

This study aims to determine whether total asset turnover, net profit margin, and debt to equity ratio have an effect either partially or simultaneously on profit growth in automotive companies listed on the Indonesia Stock Exchange. The approach used in this study is an associative approach. The population used in this study were 13 companies and a sample that met the criteria (purposive sampling) was 7 companies. Data collection techniques used in this study using documentation techniques and data sources used in this study are secondary data sources. The data analysis technique used in this study is a quantitative technique with multiple linear regression analysis, hypothesis testing and coefficient of determination test. Data management using SPSS (Statistical Package For The Social Sciences) version 20 for windows. The results of this study are partially total asset turnover has no effect on profit growth. Partially, net profit margin has no effect on profit growth. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period.


Author(s):  
Nadia Hanifah ◽  
Kartika Hendra ◽  
Siti Nurlaela

Earnings growth is an increase in profit or decline in profit per year and can be used to assess how the development of a company's performance. The purpose of this study is to examine and analyze the effect of current ratio, debt to equity ratio, total asset turnover and managerial ownership on earnings growth. The population in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling technique in this study used a purposive sampling method and obtained a sample of 20 companies. The data analysis method uses the classic assumption test and multiple linear regression analysis using SPSS 20, with the results of data analysis showing that, debt to equity ratio and managerial ownership influence earnings growth. While the current ratio and total asset turnover has no effect on profit growth. Keywords : Profit Growth, Current Ratio, Debt to Equity Ratio, Total Aset Turnover, Managerial Ownership


Author(s):  
Mimelientesa Irman ◽  
Astri Ayu Purwati

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.


2018 ◽  
Vol 2 (1) ◽  
pp. 46-50
Author(s):  
Nenik Mey Yetty ◽  
Prihat Assih ◽  
Gaguk Apriyanto

This study aimed to examine the influence of independent variabel : Current ratio (X1), Debt to Equity Ratio (X2), Total Asset Turnover (X3), Net Profit Margin (X4) and Return on Equity (X5) the Growth Profit (Y) in the period 2012-2016. The research is using secondary data that obtained from Bursa Efek Indonesia (BEI). Sampling technique that used on this research is purposive sampling. The number of samples in this research is about 7 company. Hypothesis testing is done by using multiple linear regression analysis. Result of the research shows that theres positive influence between variabel current ratio, debt to equity ratio, total asset turnover, net profit margin. Return on equity proved no significant effect on against the growth of profit in oil and word gas campany in period 2012-2016.


2018 ◽  
Vol 2 (1) ◽  
pp. 15-25
Author(s):  
Afriyanti Hasanah ◽  
Didit Enggariyanto

Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, total asset turnover, debt to equity ratio, debt ratio, net profit margin, pertumbuhan penjualan dan ukuran perusahaan terhadap return on asset pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015. populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Sampel diambil menggunakan metode purposive sampling, sehingga di dapat 59 perusahaan sebagai sempel pada penelitian ini. Penelitian ini menggunakan metode analisis regresi panel data. Hasil penelitian ini menunjukkan bahwa current ratio tidak berpengaruh terhadap  ROA. Total asset turnover, debt to equity ratio, debt ratio, net profit margin, pertumbuhan penjualan dan ukuran perusahaan berpengaruh terhadap ROA. Penelitian selanjutnya disarankan untuk menambah variabel independen dan variabel moderting untuk melihat faktor-faktor lain yang dapat mempengaruhi ROA.


Media Ekonomi ◽  
2021 ◽  
pp. 26
Author(s):  
Mardiana Mardiana ◽  
Camelia Verahastuti ◽  
Rosita Nur

This study aims to determine and analyze the effect of Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) on profit growth in automotive sub-sector companies and components listed on the Indonesia Stock Exchange for the period 2014-2018. used in this study is secondary data sourced from annual performance summary data of listed companies, obtained from thewebsite official www.idx.co.id.. The results of the study partially show that thevariable Current Ratio (CR)has a negative and insignificant effect on profit growth;variable Total Asset Turnover (TATO)has a negative and insignificant effect on profit growth; while the variable Return on Assets (ROA) has a significant positive effect on profit growth. Simultaneously, it shows that the variables Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) have a significant effect on profit growth.


2021 ◽  
Vol 4 (3) ◽  
pp. 262
Author(s):  
Prima Novia Ningrum ◽  
Ifa Nurmasari

Tujuan dilakukannya penelitian ini guna mengetahui apakah rasio keuangan yaitu Current Ratio, Net Profit Margin dan Total Asset Turnover mempunyai pengaruh terhadap variabel terikat Return On Assets PT Wilmar Cahaya Indonesia Tbk tahun 2010-2019. Data sekunder digunakan dalam penelitian ini. Penelitian ini termasuk penelitian kuantitatif. Penelitian ini menggunakan berbagai pengujian, meliputi regresi linier berganda, asumsi klasik, dan uji hipotesis yang terdiri dari uji F dan uji t. Selain itu dilakukan juga uji koefisien determinasi. Penelitian ini menunjukkan hasil bahwa Net Profit Margin dan Total Asset Turnover memberikan pengaruh pada variabel Return On Asset. Sementara variabel Current Ratio tidak memberikan pengaruh terhadap variabel Return On Asset.  Variabel-variabel ini secara simultan memberikan pengaruh 89,1% pada Return On Assets.


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