scholarly journals Analisis Return on Equity (ROE), Current Ratio (CR), Net Profit Margins (NPM), dan Debt to Equity Ratio (DER) terhadap Earning Per Share (EPS)

2018 ◽  
Vol 4 (2) ◽  
pp. 154-163
Author(s):  
Sriyono Sriyono ◽  
Detak Prapanca ◽  
Andi Setyo Budi
Keyword(s):  
Financial Statements ◽  
Profit Margin ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio

The purpose of this study is to influence of Return on Equity (ROE), Current Ratio (CR), Net Profit Margin (NPM) and Debt To Equity Ratio (DER) to Earning Per Share (EPS) are partially and simultaneously. The research methode is Quantitative with sample research methods are food and beverage manufacturing companies period 2012 to 2016 with a total of 12 companies. Data from the IDX Faculty of Economics and Business, University of Muhammadiyah Sidoarjo or from the official website of the IDX. Data collection is carried out by tracking financial statements, annual reports (annual reports) and continuous reports or social information of the companies selected as samples. The results showed that simultaneously (Test F) Return on Equity, Current Ratio, Net Profit Margin, and Debt to Equity Ratio, is significant effect on the company's Earning Per Share. Partially (t test) the variable Current Ratio (CR) has a negative effect on Earning Per Share. While the variable Return On Equity (ROE), Net Profit Margin (NPM), and Debt To Equity Ratio (DER) is not  Significant effect on Earning Per Share.

ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER, NET PROFIT MARGIN TERHADAP RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2008-2010

MANAJERIAL ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
USWATUL KARIMAH
Keyword(s):  
Significant Influence ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Report ◽  
Net Profit ◽  
Equity Ratio ◽  
Level Of Significance ◽  
Observation Period

This research performed in order to test the influence of variabel, Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TAT), dan Net Profit Margin (NPM) toward Return on Equity (ROE). Methodology research as the sample used proposive sampling with criteria as (1) Manufacturing companies that listing at JSX who provide financial report year ending 31st December during the observation period 2008 – 2010, well available at JASICA index. (2) Companies must be the listined at the beginning of the period of observation and not on the delisting until the end of the observation period. (3) The financial report include the value of financial ratios to be studied include ROE, CR, DER, TAT, and NPM. (4) At the beginning of the observation period until the end. Total of 23 samples obtained from 131 firms during the observation period of three years in the manufacturing sector. Sample amount as much 69 during the observation period of three years. Data analysis with multi linier regression of ordinary least square and hypotheses test used partial t - test, simultan F – test at level of significance 5%. Empirical evidence show as CR, DER, and TAT to have not significant influence toward ROE of manufacturing companies listing in JSX over period 2008 – 2010 at level of significance >5%. While the rest NPM to have significant influence toward ROE of manufacturing companies listined in JSX over period 2008 – 2010 at level of significance 5%. While, four independent variabel (CR, DER, TAT and NPM) to have significant influence toward ROE at level of significance 5% as 0,000%. Predictable of the four variables toward ROE is 56,9% as indicated by adjusted R square that is 56,9% while the rest 43,1% is affected by other factors is not included into the study model. 

scholarly journals Analisis Variabel Yang Mempengaruhi Earning Per Share (EPS) Pada Industri Food and Beverage Di Indonesia Tahun 2013-2017

2021 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Erni Alfisah ◽  
Kurniaty Kurniaty
Keyword(s):  
Secondary Data ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Financial Industry ◽  
Current Ratio ◽  
Return On Equity ◽  
Simultaneous Test ◽  
Net Profit ◽  
Food And Beverage ◽  
Equity Ratio

The purpose of this study was to examine and analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity ((ROE), and Net Profit Margin (NPM) on Earning Per Share (EPS) either partially or simultaneously. The research object used is the food and beverage industry which is listed on the IDX from 2013 to 2017. The type of research carried out is descriptive quantitative. The sample obtained after being carried out with a purposive sampling approach is 14 companies. The data used is secondary data in the form of reports financial industry food and beverage for the observation period. In this study, there are four variables, namely ROE, CR, DER, NPM as the independent variable and EPS as the dependent variable. The analysis techniques used are econometric analysis or classical assumption test, multiple regression, test of the coefficient of determination, and simultaneous test The results showed that the variables DER (X2) and ROE (X3) are partially significant significant effect on EPS (Y1), while the variables CR (X1) and NPM (X4) do not have a significant effect on EPS (Y1) and simultaneously CR, DER, ROE, and NPM have a significant effect on EPS.Keywords: Current Ratio, Debt to Equity Ratio, Return on Equity, Net Profit Margin, Earning per share

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA

2019 ◽  
Vol 6 (2) ◽  
pp. 151
Author(s):  
Bima Arif Oktianto
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Stock Prices ◽  
Stock Exchange ◽  
Financial Statements ◽  
Profit Margin ◽  
Current Ratio ◽  
Net Profit ◽  
Food And Beverage ◽  
Equity Ratio

The present study aims to investigate the influence of financial performanceof the stock prices on food and beverage industries in the Indonesia StockExchange that are Current Ratio (CR), Debt to Equity Ratio (DER), TotalAssets Turnover (TATO), and Net Profit Margin (NPM).This study usedsecondary data that obtained from the financial statements of IndonesianCapital Market Directory (ICMD) based on the publication of the IndonesiaStock Exchange. The sample used in this study were enterprises food andbeverage industries listed in the Indonesia Stock Exchange in 2011 – 2015.The data were analyzed by using multiple linear regression analysis.Theresults of this study indicated that there was significant effect simultaneouslybetween financial performance [Current Ratio (CR), Debt to Equity Ratio(DER), Total Assets Turnover (TATO), and Net Profit Margin (NPM)] towardthe stock prices on food and beverage industries in Indonesia stockExchange in 2011 - 2015. While partially showed that of the fourindependent variables, which indicated the presence of significant influencewere Current Ratio (CR), Total Assets Turnover (TATO), and Net ProfitMargin (NPM) to the stock prices on food and beverage industries inIndonesia stock Exchange in 2011-2015.

scholarly journals Analisis Rasio Keuangan Sebagai Tolok Ukur Kinerja Keuangan Badan Usaha Milik Desa (Bumdes) Arum Dalu Ngabar

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Govindha Zahra Maharyani ◽  
Dwiati Marsiwi ◽  
Titin Eka Ardiana
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Profit Margin ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Average Value ◽  
Net Profit ◽  
Equity Ratio ◽  
The Republic

BUMDes is a new line of business that is being promoted by the Government of the Republic of Indonesia. Establishment of BUMDes is intended to realize the Autonomous Village program. This study aims to determine the financial performance of BUMDes Arum Dalu Ngabar from 2015 to 2018. The assessment indicators are using Current Ratio, Debt to Equity Ratio, Return on Equity, Total Assets Turn Over, Net Profit Margin, and Return on Assets. The population in this study is all financial statements belonging to BUMDes Arum Dalu in 2015-2018. The sample used is the Arum Dalu BUMDes financial statements in 2015-2018. The data used are secondary data and data collection techniques by obtaining documents through other people. The data analysis technique in this study is the analysis of financial ratios. This study shows the results that the current ratio assessment is categorized Very Poor, with an average value of 2.492%. Debt to equity ratio is categorized Very Good, with an average value of 2.54%. Return on Equity is categorized as Fair, with an average value of 10.8%. Total assets turnover is categorized as Very Poor, with an average value of 0.19 times. Net profit margin in 2015-2018 is categorized Very Good with an average value of 51.5% and Return on assets is also categorized Very Good, with an average value of 10.5%. Based from the evaluation indicators of the Republic of Indonesia State Minister for Cooperatives, Small and Medium Enterprises Number. 06 / Per / M.KUKM / V / 2006 as a whole, the financial performance of BUMDes Arum Dalu is in the Fair category. Thus, the financial performance of BUMDes Arum Dalu really needs to be improved.

scholarly journals ANALISIS PERKEMBANGAN KINERJA KEUANGAN PADA PT UNITED TRACTORS TBK

2020 ◽  
Vol 5 (2) ◽  
pp. 156
Author(s):  
Asmawati Asmawati
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Profit Margin ◽  
Total Asset ◽  
Research Subject ◽  
Current Ratio ◽  
Return On Equity ◽  
Profitability Analysis ◽  
Net Profit ◽  
Equity Ratio

This research purpose to know the development of financial performance at PT United Tractors Tbk 2015 - 2017. PT United Tractor Tbk research subject. The data used  data sekunder that the financial statements of PT United Tractors Tbk 2015-2017 . The analysis used Current Ratio (CR), Qui k Ratio (QR) , Debt to total asset ratio (DAR), Debt to equity ratio (DER), Net Profit Margin (NPM), Return on Total Assets ratio (ROA) , Return On Equity (ROE) Ratio . The results of the analysis of the development of PT United Tractors Tbk's financial performance from 2015 - 2017 show that liquidity is included in the liquid category. Solvability Analysis is categorized as solvable while for Profitability analysis with very efficient conditions.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010 – 2019

2021 ◽  
Vol 3 (1) ◽  
pp. 63
Author(s):  
Dini Khoirun Nadia ◽  
Jojok Dwiridotjahjono
Keyword(s):  
Profit Margin ◽  
Current Ratio ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Net Profit ◽  
Food And Beverage ◽  
Equity Ratio

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan yang terdiri dari : current ratio, quick ratio, debt to equity ratio, net profit margin, dan return on equity terhadap pertumbuhan laba pada Perusahaan Sub Sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia periode tahun 2010 – 2019. Jenis penelitian yang digunakan yaitu jenis penelitian deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode tahun 2010 – 2019 yaitu sejumlah 30 perusahaan. Teknik penarikan sampel yang digunakan yaitu purposive sampling dan menghasilkan sampel sebanyak 13 perusahaan yang memenuhi persyaratan kriteria. Teknik analisis yang digunakan adalah uji asumsi klasik, regresi linier berganda, uji f, uji t, dan koefisien determinasi. Hasil penelitian mengidentifikasi bahwa antara pertumbuhan laba dengan variabel current ratio dan debt to equity ratio secara parsial berpengaruh signifikan terhadap pertumbuhan laba. Sedangkan quick ratio, net profit margin, dan return on equity secara parsial tidak terdapat pengaruh signifikan terhadap pertumbuhan laba. Secara simultan, seluruh variabel memiliki pengaruh signifikan terhadap pertumbuhan laba. 

scholarly journals PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY, NET PROFIT MARGIN DAN EARNING PER SHARE TERHADAP HARGA SAHAM (Study Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011)

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Aditya Pratama ◽  
Teguh Erawati
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Profit Margin ◽  
Current Ratio ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Net Profit ◽  
Negative Effect ◽  
Equity Ratio

This study discusses the stock price and financial ratios based on the financial statements of companies listed on the Indonesia Stock Exchange during the period 2008-2011. The purpose of this research was to determine whether the Current Ratio, Debt to Equity Ratio, Return on Equity, Net Profit Margin and Earning Per Share has an influence on the stock price. The company sampled as many as 20 of the 136 companies listed on the Indonesia Stock Exchange during the period 2008-2011. Using regression analysis, it can be seen that the variable current ratio, debt to equity ratio, return on equity, net profit margin and earnings per share to simultaneously have a significant influence on stock prices. Test results partially, current ratio, debt to equity ratio, and earnings per share positive and significant effect on stock prices. Return on equity has a negative effect on stock prices. Net profit margins and significant positive effect on stock prices. Keywords: Current Ratio, Debt To Equity Ratio, Return On Equity, Net Profit Margin, Earning Per Share, Stock Price.

scholarly journals The Influences of Return on Asset, Return on Equity, Net Profit Margin, Debt Equity Ratio and Current Ratio Toward Stock Price

2021 ◽  
Vol 2 (1) ◽  
pp. 300-312
Author(s):  
Ery Yanto ◽  
Irene Christy ◽  
Pandu Adi Cakranegara
Keyword(s):  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Asset Return ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio

This research aims to determine the influences of Return on Asset, Return on Equity, Net Profit Margin, Debt Equity Ratio and Current Ratio toward stock price. The population in this research are all manufacturing companies listed in Indonesia Stock Exchange (IDX). The technique of determining the sample using purposive sampling method and sample acquired three companies from 35 companies from 2016 to 2018. This research contains six variables which are one dependent variable and five independent variables.

scholarly journals Analisis Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover, Net Profit Margin Terhadap Return On Equity pada Perusahaan Properti Dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017

2019 ◽  
Vol 3 (6) ◽  
pp. 12
Author(s):  
Vonny Vonny
Keyword(s):  
Financial Statements ◽  
Profit Margin ◽  
Financial Statement ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
A Company

In its development, current financial statements are not only used to present the amount of profit that can be obtained in a certain period, but also can show indicators of financial performance of a company. To be able to measure the financial performance of a company, a financial statement analysis is needed, where one type of technical financial statement analysis can be done using financial ratio analysis. Users of financial statements, including shareholders can measure the effectiveness and efficiency of capital management carried out by company management by measuring the size of profitability, namely Return on Equity, which is the dependent variable tested in this study. This study aims to determine how the effect of Liquidity Ratio (Current Ratio), Leverage Ratio (Debt to Equity Ratio), Activity Ratio (Total Asset Turnover) and Profitability Ratio (Net Profit Margin) both partially and simultaneously to Profitability Ratio (Return on Equity). The object of this study is the Property and Real Estate companies listed on the Indonesia Stock Exchange in the period 2013-2017. The determination of the sample used in this study was purposive sampling using multiple regression models. The results of this study indicate that both partially and simultaneously, Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Net Profit Margin have a significant effect on Return on Equity.

ANALISIS KINERJA DAN RASIO KEUANGAN PADA PT. PEGADAIAN ( PERSERO ) TAHUN 2018-2019

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Herlin Herlin ◽  
Rina Trisna Yanti
Keyword(s):  
Financial Performance ◽  
Profit Margin ◽  
Interval Scale ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
A Value ◽  
Criterion Score ◽  
Net Profit ◽  
Equity Ratio

ABSTRACTThe purpose of this study is to determine the financial performance of PT. Pegadaian (Persero) Tbk in 2018-2019.The results showed that the total score of financial performance of PT. Pegadaian (Persero) is on an unhealthy interval scale, which is at a total criterion score of 50 - 65 (Minister of BUMN Nomo: Kep-100 / MBU / 2002. These results indicate that the financial performance of PT. Pegadaian (Persero) Tbk using the ratio finance, namely the cash ratio in 2018 obtained a value of 130.1 with a score of 10 and in 2019 a score of 129.1 and a score of 8 (very healthy). Calculation of the current ratio in 2018 with a value of 1.17 and a score of 0, while the year 2019 with a score of 0.39 and a score of 0 (unhealthy). Debt to Equity Ratio in 2018 with a score of 162.4 and a score of 10, while in 2019 the score was 183.2 with a score of 10 (very healthy). Debt to Total Asset Ratio in 2018 with a score of 61.8 and a score of 0, while in 2019 the value was 64.6 with a score of 0 (unhealthy) .The Gros Profit Margin ratio in 2018 shows a value of 31.9 with a score of 8.5 and in 2019 the score is 23.9 and a score of 8.5 (Very Healthy) Net Profit Margin ratio for the year 2018 shows a value of 24.2 with a score of 8.5 and in 2019 a score of 17.5 and a score of 8.5 (Very Healthy). The Return On Investement (ROI) ratio in 2018 scored 11.6 with a score of 8.5 and in 2019 with a score of 17.9 and a score of 8.5 (Very Healthy) and the Return On Equity (ROE) ratio, throughout 2018 with a value of 44.4 and a score of 8.5 and in 2019 with a value of 47.9 and a score of 8.5 (very healthy).Keyword : Ferformance Financial, Financial Ratio

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