scholarly journals PENGARUH DEBT TO EQUITY RATIO BEFORE (DERB) TERHADAP TOTAL ASSET TURN-OVER (TATO) DAN RETURN ON ASSET (ROA) PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2018

2021 ◽  
Vol 10 (2) ◽  
pp. 53
Author(s):  
Mohamad Nuhnaradita Saleh ◽  
Saladin Ghalib ◽  
Suyatno Suyatno
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Mediation Effect ◽  
Total Asset ◽  
Return On Assets ◽  
Negative Effect ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Operational Activities ◽  
Turn Over

Coal mining companies require large investments to carry out their operational activities. This large investment must be accompanied by a solvable capital structure policy. A solvable capital structure supports the company in carrying out efficient asset turnover activities and obtaining ever-growing profitability.This study aims to analyze the causality relationship of Debt to Equity Ratio Before to Total Asset Turn-Over, and Return On Asset. This research is an explanatory study of causality with a quantitative approach. This study considers the principle of going concern and agency theory in which in making sustainable financial decisions from year to year there can be differences in interests between the main stakeholders internally. This study involved data from nine coal companies listed on the Indonesia Stock Exchange from 2013 to 2018 which were selected by purposive sampling with the consideration of the availability of data on the variables studied.The results of this study indicate that the debt to equity ratio before directly has a significant negative effect on total asset turnover, but it has no significant effect on return on assets when controlled by total asset turnover. Total asset turnover has a significant positive effect on return on assets, it has a significant fully positive mediation effect on the debt to equity ratio before.In further research, expected to include other variables as independent variables, such as asset structure, include the fractional elements of total asset turnover, for example, current asset turnover and fixed asset management.Keywords: Debt to equity ratio before, total asset turnover, return on asset

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 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.

scholarly journals The Effect of Current Ratio, Return on Assets, Total Asset Turnover and Sales Growth on Capital Structure in Manufacturing Company

2020 ◽  
Vol 4 (3) ◽  
pp. 489
Author(s):  
Mohd. Nawi Purba ◽  
Erika Kristiany Br Sinurat ◽  
Ahmad Djailani ◽  
Winda Farera
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Total Asset ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Asset Turnover ◽  
Turn Over ◽  
The Capital Structure

This study aimed to determine how much effect the Current Ratio, Return on Assets, Total Asset Turnover and Sales Growth have on the Capital Structure of manufacturing companies listed on the IDX from 2016 to 2018. The research method used was descriptive method and multiple linear analysis method. The population of this study was 144 companies with a sample of these companies, namely 73. The data used were financial reports published by the Indonesia Stock Exchange through the website www.idx.co.id. The variables related to this research are the Current Ratio, Return on Assets, Total Asset Turnover, and Sales Growth. The results showed that partially Current Ratio has a negative and significant effect on Capital Structure, Return on Asset did not have a significant effect on Capital Structure, and Total Asset Turn Over has no significant effect on Capital Structure, and Sales Growth has no significant effect on Capital Structure in manufacturing companies listed on the Indonesia Stock Exchange. Simultaneously Current Ratio, Return on Asset, Total Asset Turn Over and Sales Growth together have a significant effect on the capital structure of companies listed on the Indonesia Stock Exchange.

scholarly journals Analisis Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

2020 ◽  
Vol 4 (1) ◽  
pp. 24
Author(s):  
Mariska Leviani Dan Indra Widjaja
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio

This research aimed to examine the effect of Liquidity (Current Ratio), Profitability (Return On Assets), Sales Growth, and Firm Size toward Capital Structure (Debt to Equity Ratio) on manufacturing companies sector food and beverages in Indonesia Stock Exchange for period 2013 - 2017. The sampling technique used was purposive sampling and the sample collected consisted of 14 companies. Analysis using SPSS program. Based on statistical t test, the result of research show that Liquidity had a significant, negative effect on Capital Structure. Meanwhile, Profitability, Sales Growth, and Firm Size did not affect Capital Structure. Based on statistical F test indicates that variables Liquidity, Profitability, Sales Growth, and Firm Size simultantly affect Capital Structure on manufacturing companies sector food and beverage listed in Indonesia Stock Exchange for period 2013 - 2017.

scholarly journals Struktur Pendanaan dan Profitabilitas: Studi pada Perusahaan Non-Keuangan yang Listing di Bursa Efek Indonesia

2019 ◽  
Vol 1 (1) ◽  
pp. 55-66
Author(s):  
Irene Rini Demi Pangestuti ◽  
Dinar Nur Septiyanto
Keyword(s):  
Capital Structure ◽  
Random Sampling ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Short Term ◽  
Return On Assets ◽  
Negative Effect ◽  
Equity Ratio ◽  
Positive Effect

Purpose- The study was conducted to examine the effect of capital structure on profitability. Variables of the capital structure are Long-term Debt to total assets (LTD), Short-term Debt to total assets (STD) and Debt to Equity Ratio (DER) while profitability is proxied by Return on Assets (ROA. Research is conducted on all Non-Financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2014-2016. Methods- Use the Purposive Random Sampling technique to take samples. Samples taken from Bloomberg. The sample used amounted to 175 companies using multiple regression analysis SPSS program assistance. Finding- The results of the study note that LTD and STD have a significant negative effect on ROA. DER has not a significant positive effect on ROA.

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.

scholarly journals Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018

2021 ◽  
Vol 1 (1) ◽  
pp. 25-32
Author(s):  
Wandi Jackson ◽  
◽  
Mia Laksmiwati ◽  
Keyword(s):  
Firm Size ◽  
Significant Influence ◽  
Stock Exchange ◽  
Total Asset ◽  
Return On Assets ◽  
Microsoft Excel ◽  
Public Companies ◽  
Dividend Payout ◽  
Asset Turnover ◽  
Equity Ratio

Abstract Purpose: This study aimed to determine the effect of total asset turnover, debt to equity ratio, return on assets, firm size and cash ratio on dividend payout ratio in companies included in the Kompas-100 Index on the Indonesia Stock Exchange 2013-2018. Research Methodology: Purposive sampling was used to collect data. Based on the criteria established and obtained, samples from ten public companies in the index Kompas-100 representing the total number of up to 100 companies were obtained. The testing of hypotheses was used as the instrument for analysis, processed through SPSS version 20 and Microsoft Excel 2010. Results: This study indicates that FS has a negative and significant influence on the DER, while the TATO, DER, ROA, and CR do not influence the DPR.

scholarly journals Pengaruh Ukuran Perusahaan, ROA (Return On Asset), DER (Debt To Equity Ratio), Dan TATO (Total Asset Turn Over) Terhadap Perataan Laba

CICES ◽  
2015 ◽  
Vol 1 (1) ◽  
pp. 81-93
Author(s):  
Sri Rahayu ◽  
Elisa Elsera ◽  
Eduard Hotman Purba
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Goodness Of Fit ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Total Asset ◽  
Goodness Of Fit Test ◽  
Return On Assets ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to analyze the influence of the firm size, ROA (Return on Assets), DER (Debt To Equity Ratio), and Total Asset Turnover for income smoothing, either partially or simultaneously. Variabels used in the study as independent variabels are firm size, ROA (Return on Assets), DER (Debt To Equity Ratio), and Total Asset Turnover. While the dependent variabel is income smoothing. The population in this study are all companies manufacturing food and beverage field are listed in the Indonesia Stock Exchange year of 2008-2011, as many as 14 companies, with a total sample of 8 companies that passed the stage purposive sampling. Analysis techniques that will be used this research is logistic regression to obtain an overall picture of the relationship between one variabel with another variabel. Processing is done by using logistic regression with SPSS version 19. Independent variabels used in this study are firm size, ROA (Return on Assets), DER (Debt To Equity Ratio), and Total Asset Turnover and income smoothing as the dependent variabel. The data analysis used in this study were descriptive statistics, assessing model fit,-2loglikehood, Cox's and Snell's R square nagekerke's R square, Hosmer and Lemeshow's goodness-of-fit test, and 2 x 2 classification tables. The test results in this study show that the simultaneous testing and retesting or separate company size (X1) significantly influence income smoothing (Y), while ROA (Return on Assets) (X2), DER (Debt To Equity Ratio) (X3) , and Total Asset Turnover (X4) does not have a significant impact on income smoothing (Y) as the dependent variabel.

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 Analisis Pengaruh Faktor Fundamental terhadap Harga Saham Sebelum dan Selama Pandemi Covid-19

2021 ◽  
Vol 7 (2) ◽  
pp. 109-117
Author(s):  
Putri Awalina ◽  
Imarotus Suaidah ◽  
Miladiah Kusumaningarti
Keyword(s):  
Empirical Evidence ◽  
Stock Prices ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to find empirical evidence of the influence of the current ratio, fixed asset turnover, debt to equity ratio, and return on assets on stock prices. The sample in this study amounted to 36 companies taken from a population of 42 companies in the hotel, restaurant and tourism sub sector listed on the Indonesia Stock Exchange in 2019 and 2020. Determination of the number of samples was carried out by purposive sampling method. The research data were analyzed using multiple linear regression analysis with the help of SPSS. Testing was carried out separately between data for 2019 and data for 2020. Data for 2019 shows conditions before the covid-19 pandemic, while data for 2020 shows condition during the covid-19 pandemic. The result of the study found empirical evidence that the current ratio, fixed assets turnover, and return on assets had e effect on stock prices in both condition. Meanwhile, the debt to equity ratio has an effect but is not in accordance with the exixting theory where the debt to equity ratio has a negative effect on stock prices. In this study, the debt to equity ratio has a positive effect, this indicate that the company’s capital structure uses more funds provided by creditors to generate profits.

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