scholarly journals Pengaruh Modal Kerja, Likuiditas, Struktur Modal Terhadap Profitabilitas Perusahaan Manufaktur 2012 – 2014

2019 ◽  
Vol 24 (1) ◽  
pp. 80
Author(s):  
Emillia Sastra
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Strong Relationship ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Independent Variable

The purpose of this empirical research is to obtain empirical evidence about the influence of working capital, liquidity and capital structure on the profitability on manufacturing companies listed on the stock exchange from 2012-2014. This research used manufacturing companies for total of 198 data in three years and that were selected using purposive sampling method. The data used in this research are secondary data in the form of financial statements. The results showed that the working capital and liquidity has a positive significant effect on profitability, capital structure does not have a significant effect on profitability. The testing showed independent variable have a significant impact on the profitability and show that the correlation of the independent variables have strong relationship to the dependent variable. Testing results show that the coefficient of determination of 55.1%, dependent variable is affected by the independent variable, while the remaining 44,9 % is explained by other variables.

scholarly journals MODAL KERJA, SIZE, STRUKTUR MODAL DAN RETURN ON ASSET: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2021 ◽  
Vol 16 (2) ◽  
pp. 99
Author(s):  
Fransiskus Rian ◽  
Gendro Wiyono ◽  
Mujino Mujino
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Return On Assets ◽  
Equity Ratio

ABSTRACT The purpose of this study is to examine whether working capital variables, size, and capital structure affect the return on assets. The population in this study are manufacturing companies in various sub-sectors proposed in the Indonesia stock exchange in 2016-2018. The type of data used in this study is secondary data from the company's annual financial statements as a sample that is used and processed using SPSS 16.00. This research uses the classic assumption test and the data analysis method used is multiple linear regression analysis. The results of the study show how working capital (ratio using current ratio, accounts receivable turnover, and net working capital), size, and capital structure (tested using a debt to equity ratio) are considered to compare asset returns.Keywords: working capital, size, capital structure, return on assets ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel modal kerja, ukuran, dan struktur modal berpengaruh terhadap return on assets. Populasi dalam penelitian ini adalah perusahaan manufaktur di berbagai sub sektor yang diusulkan di Bursa Efek Indonesia tahun 2016-2018. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan sebagai sampel yang digunakan dan diolah menggunakan SPSS 16.00. Penelitian ini menggunakan uji asumsi klasik dan metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bagaimana modal kerja (rasio menggunakan rasio lancar, perputaran piutang, dan modal kerja bersih), ukuran, dan struktur modal (diuji menggunakan rasio utang terhadap ekuitas) dipertimbangkan untuk membandingkan pengembalian aset.Kata kunci: modal kerja, ukuran, struktur modal, return on assets

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2008-2010

2014 ◽  
Vol 3 (2) ◽  
Author(s):  
Ruflah M Daud
Keyword(s):  
Capital Structure ◽  
Ownership Structure ◽  
Capital Market ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Fiscal Year ◽  
Company Size ◽  
Sampled Data ◽  
Manufacturing Companies

This study aimed to examine and analyze the effect of liquidity, profitability, company size and ownership structure on capital structure in companies listed in Indonesia Stock Exchange from 2008-2010. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange for the period 2008-2010 and published financial statements on December 31 for the fiscal year 2008-2010. This was a censuses research since all population sampled. Data used in this research is secondary data in the form of financial statements in the Indonesia Stock Exchange (IDX) 2008-2010. Data collection was done by the documentation and classifies data based on the financial statements of the criteria determined. Data  required in this research obtained from the Indonesian Capital Market Directory (ICMD) and the Capital Market Reference Center (PRPM) to address the Indonesia Stock Exchange Building Tower 2 1st Floor, Sudirman street Lot 52-53 Jakarta 12190. Based on these criteria, 114 companies obtained to be the target of Population.The results of this study indicate that both simultaneously, liquidity, profitability, company size, and ownership structure affect firm capital structure. Partially, variable profitability and ownership structure has a positive effect, while the variable size of the companiy’s and liquidity negative affect the capital structure of the manufacturing companies listed in Indonesia Stock Exchange from 2008-2010.  Keywords: Liquidity, Profitability, Company Size and Ownership Structure, Capital Structure

scholarly journals The Effect of Working Capital, Liquidity and Solvency on Profitability at PT Nippon Indosari Corpindo, Tbk

2020 ◽  
Vol 7 (1) ◽  
pp. 11
Author(s):  
Eni Puji Astuti
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Quantitative Research Methods ◽  
Main Attraction

The main attraction for owners of company shareholders lies in the profitability ratio that shows the results of the management of the company's management of the funds invested. This study aims to determine: The Effect of Working Capital, Liquidity and Solvency on the Profitability of PT. Nippon Indosari Corpindo Tbk, both partially and simultaneously. Descriptive quantitative research methods, the data used are secondary data in the form of financial statements of PT. Nippon Indosari Corpindo Tbk, for a period of 9 years from 20010 - 2018 obtained through the IDX (Indonesia Stock Exchange). The analytical method used is the classic assumption test, multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the analysis results obtained the coefficient of determination (R2) of 0.928 or equal to 92.8%, which means that the contribution made by working capital, liquidity and solvency to profitability reaches 92.8.3% the remaining 7.2% is influenced by other variables which is not researched. Based on the t test partially working capital on profitability there is an effect where tcount -5.847> t table 2.575 and significance value 0.02 <0.05 and partially liquidity on profitability has no effect where tcount 1.846 <t table 2.575 and significance value 0.124> 0.05 and partially solvency to profitability there is the influence of tcount -3.386> ttable 2.575 and significance value 0.02 <0.05 based on the f test simultaneously working capital, liquidity and solvency affect the profitability where Fcount 21.477> Ftable 5.41 with a significant value of 0.003 <0.05

scholarly journals Stock Liquidity and Stock Return

2019 ◽  
Vol 3 (2) ◽  
pp. 111
Author(s):  
Cynthia Eka Violita
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Stock Liquidity ◽  
Analysis Techniques ◽  
Growth Opportunity ◽  
Positive Effect

This study aims to examine and analyze the effect of stock liquidity on stock returns on manufacturing companies listed on the Indonesia Stock Exchange. This study uses two control variables namely size and age and the study period from 2013 to 2017. The type of research used is quantitative, while the sample of this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017. The method of determining the sample used is used is purposive sampling. The procedure of data collection in this research is the documentation method. The intended documentation method is collecting secondary data from the company's financial statements. Data analysis techniques used in this study were multiple linear regression, t test, and the coefficient of determination. The results showed that stock liquidity had a positive and significant effect on stock returns. While growth opportunity have a significant positive effect on stock returns.

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Maria Kopa
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Company Value ◽  
Food And Beverage

The company has a specific goal by increasing the prosperity of its owners and shareholders through increasing company value. This study aims to determine the effect of capital structure (DER), firm size (total assets) and profitability (ROA) on firm value (PBV). The object of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. This study used a purposive sampling method with several specified criteria, and a sample size of 12 companies, and obtained for five years from the annual financial reports, so that a total of 60 company samples. The type of data used in this study is secondary data, where the data obtained from a ready-made form, has been collected and has been processed by other parties in the form of a sample of company annual financial statements. To determine the effect of independent variables on dependent variables, the analysis method used is descriptive statistical test, classical assumptions, multiple regression analysis, hypothesis testing, t test, f test, and analysis of the coefficient of determination using the SPSS program. The results of this study indicate that capital structure has a positive and significant effect on firm value, firm size has a positive and significant effect on firm value, and profitability has a positive and significant effect on firm value.

scholarly journals Capital Structure and Financial Performance of Manufacturing Companies in Indonesia

2021 ◽  
Vol 3 (2) ◽  
pp. 114-125
Author(s):  
Ni Luh Ira Suitri ◽  
Mohammad Agus Salim Monoarfa
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Equity Ratio ◽  
The Capital Structure

This study aims to determine whether the Capital Structure affects the financial performances partially and simultaneouslly. The Capital Structure in this study is proxide by Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDER), whereas the financial performance is proxide by Return On Asset (ROA). the type of data used in this study is secondary data obtained from the financial statements os plastic and packaging companies listed on the Indonesia Stock Exchange in 2012-2019. The analysis method uses multiple linier regression analysis. The result revealed that partially DAR had negative and significant effect on ROA, while LTDER had no significant effect on ROA. The result also shows that simultaneouslly DAR and LTDER have a significant effect on ROA.

scholarly journals Pengaruh Efisiensi Modal Kerja Terhadap Rentabilitas Ekonomi Pada Koperasi Telatang Mandiri Kecamatan Merapi Barat Kabupaten Lahat

2020 ◽  
Vol 9 (1) ◽  
pp. 33-44
Author(s):  
Darwin Kesuma
Keyword(s):  
Research Method ◽  
Linear Regression Analysis ◽  
Strong Relationship ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Simple Linear Regression ◽  
Working Capital ◽  
Working Capital Management ◽  
Capital Efficiency

Telatang Mandiri Cooperative West Merapi Lahat Regency is one of the new cooperatives. In maintaining its business for the welfare of its members, Telatang Mandiri Cooperative West Merapi Lahat Regency has economic rentability problem, where the ratio of economic profitability from 2011 to 2015 always decreases. One of the  cause is the inefficient of working capital management. Therefore, the research was conducted with the aim to find out how the effect of working capital efficiency on the achievement of economic profitability in the Cooperative Telatang Mandiri West Merapi Lahat regency. The research method used in this research is simple linear regression analysis. Sources of data used in this study are the financial statements recorded by the Telatang Mandiri Cooperative West Merapi Lahat Regency period 2011-2015. Based on the research results obtained regression equation Y = 0,008 + 0,919X + e. The correlation coefficient obtained r = 0.977 which has a very strong relationship, this is supported by the analysis of coefficient of determination of 95.4% and the rest of 4.6% influenced by other factors. Also supported by t test obtained t calculate 7,861> t table 2,353 which mean working capital efficiency have an effect on signifikan to economic profitability. Based on the research, it can be concluded that there is a positive and significant effect of working capital efficiency on economic profitability in Telatang Mandiri Cooperative West Merapi Lahat Regency.

scholarly journals Pengaruh Perputaran Modal Kerja, Likuiditas dan Pertumbuhan Penjualan terhadap Profitabilitas

2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Virgadinda Anindita ◽  
Elmanizar Elmanizar
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Working Capital ◽  
Food And Beverage

This study aims to determine the effect of working capital turnover, liquidity and sales growth on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. This study utilizes secondary data of the financial statements of food and beverage subsector companies on the Indonesia Stock Exchange in 2014-2017 collected from the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling. The samples in this study were 11 companies on the Indonesia Stock Exchange. The analysis method used ratio analysis and multiple linear regression with a significant level of 5%. The results showed that the working capital turnover, liquidity and sales growth affected significantly on profitability.

scholarly journals PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMEN DI BURSA EFEK INDONESIA)

2019 ◽  
Vol 15 (2) ◽  
pp. 29-51
Author(s):  
Muhamad Ali Wairooy
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Saturated Sample ◽  
Inventory Turnover

This study aims to examine and analyze the effect of working capital turnover and limited profitability turnover on textile and garment sector manufacturing companies listed on the Indonesia Stock Exchange. Data collection uses secondary data using saturated sample techniques (census). The population is all textile and garment sector manufacturing companies listed on the Indonesia Stock Exchange during the 2012-2015 period of 12 companies, while the sample taken for the number of observations in this study for 3 years, the number of observations of this study was 12 x 3 years = 36 samples . The data obtained were analyzed using multiple linear regression analysis, F test, t test and test coefficient of determination (R²) which was carried out using the SPSS version 20. The results showed that the proposed hypothesis was accepted because it showed positive and significant hypothesis test results. This means that working capital turnover has a positive and significant effect on profitability, Inventory turnover has a positive and significant effect on profitability, and working capital turnover and inventory turnover simultaneouslypositive and significant effect on profitability.

scholarly journals Pengaruh Inventory Turn Over, Returm on Assets dan Debt to Assets Ratio Terhadap Tax Avoidance pada Perusahaan Manufaktur di BEI Tahun 2013-2017

2020 ◽  
Vol 10 (1) ◽  
pp. 51-60
Author(s):  
Misral Misral ◽  
Sri Rahmayanti ◽  
Desi Anita Sari
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Data Availability ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Turn Over

This study aims to determine: (1) the effect of inventory turn over on tax avoidance on manufacturing companies on the Indonesia Stock Exchange; (2) the effect of return on assets on tax avoidance on manufacturing companies on the Indonesia Stock Exchange; (3) the effect of debt to assets ratio on tax avoidance on manufacturing companies on the Indonesia Stock Exchange.The population used is manufacturing companies that have been and are still listed on the Indonesia Stock Exchange in 2013-2017. The determination of the sample in this study used a purposive sampling method, until 66 company  samples were obtained from a population of 121 companies. Based on data availability, the type of data used is secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017.  

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