PENGARUH CURRENT RATIO, TOTAL ASSETS TURNOVER, DAN NET PROFIT MARGIN, TERHADAP RETURN ON ASSETS

This study was conducted to examine the eff ect of variable current ratio (CR), TotalmAssets Turnover (TATO), and net profit margin (NPM) of the Return on Assets (ROA ) in themcompanies list ed in Indonesia Stock Exchange (IDX) 2009-2011. The sampling techniquenused is purposive sampling criteria companies listed in indonesia Stock Exchange (IDX) 20092011. Obtained a total sample of 25 companies of the 133 companies listed o n the Indonesia Stock Exchange (IDX) with a quantitative approach. The analysis technique used is mult iple regressions with SPSS tools. Based on the results of the analysis indicate th at the variable Current Ratio ( CR) , Total Assets Turnover (TATO) , and net profit margin (NPM) simulate proved significant effect on Return on Assets (ROA) . Predictive ability of these three variables on Return on Assets (ROA) shows the independent variables can explain the variation in the dependent variable was 89.1 % and the rest is explained by other variables. While partially variable Total Assets Turnover (TATO) and Net Profit Margin (NPM ) significantly i nfluence the Return on Assets (ROA) . While variable Current Ratio (CR ) showed no significant effect on the results of the Return on Assets (ROA). Keywords : Current Ratio (CR), Total Assets Turnover (TATO), Net Profit Margin (NPM), and Return on Assets (ROA)

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Pengaruh Rasio Profitabilitas dan Likuiditas Terhadap Harga Saham Perusahaan Pada Sektor Property

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.1622 ◽

2021 ◽

Vol 4 (2) ◽

pp. 698-705

Author(s):

Rafida Khairani ◽

Fati Syafira ◽

Masnika Sinaga ◽

Roryn Chelsi Gea ◽

Lorensisca Sitorus

Keyword(s):

Stock Prices ◽

Stock Price ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Profit Margin ◽

Share Price ◽

Return On Assets ◽

Current Ratio ◽

Independent Variables ◽

Net Profit

The purpose of this research is to analyze the effect of profitability and Liqudity on the company's stock price in PropertySector. This research uses a quantitative approach, the type of research used is associative research. The data used are secondary data in the form of company financial statements obtained from the Indonesia Stock Exchange (IDX). In determining the sample of this study using a purposive sampling method that is determining the sample by making certain criteria. The data analysis method uses multiple linear regression analysis. Testing the hypothesis in this study using the t test to determine the effect of individual independent variables on the dependent variable. While the F test is used to determine the effect of Current Ratio (CR), Net Profit Margin (NPM), Return On Assets (ROA) simultaneously on stock prices. The regresion results of this research shows that independent variables like CR and ROA has a positive effect in predicting stock prices. While, the NPM variable has a negative effect in predicting the stock prices. Current Ratio (CR), Net Profit Margin (NPM), and Return On Assets (ROA) simultaneously have a significant effect on Stock Prices. Partially, Current Ratio (CR), and Return On Assets (ROA) have a significant effect on Stock Prices. While Net Profit Margin (NPM) Does not have significant effect on Stock Prices. From the regression coefficient test concluded that 58,8% of the share price can be explained by the independent variables Keywords: Profitability, Liquidity, Stock Prices.

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ANALISIS PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN YANG TERCANTUM DALAM INDEKS LQ45

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v5i2.1628 ◽

2020 ◽

Vol 5 (2) ◽

pp. 218

Author(s):

Haidar Abdullah ◽

Salamatun Asakdiyah

Keyword(s):

Stock Price ◽

Stock Exchange ◽

Secondary Data ◽

Total Sample ◽

Profit Margin ◽

Coefficient Of Determination ◽

Return On Assets ◽

Return On Equity ◽

Net Profit ◽

Profitability Ratios

This study aimed to examine the effect of profitability ratio on stock price of companies listed in LQ45 index in Indonesia Stock Exchange (BEI). Profitability ratios here in include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Eearning Per Share (EPS). This study was conducted to assess the financial performance of the company to generate earnings from an investment.This study uses secondary data. The population in this study is the companies included in the LQ45 index from 2010-2013 amounting to 78. The total sample is 16 companies belonging to and representing several sectors including the financial sector companies, automotive, property, plantation, infrastructure, mining, industrial cement, as well as the consumer goods industry are consistently incorporated in the four observation period 2010-2013 in LQ45 index that has been determined through purposive sampling method. Method of hypothesis testing using Classical Assumption Test, Regression, t test, F test, and the coefficient of determination by alpha (α) of 5%.Regression analysis showed that in partial Net Profit Margin (NPM), Return on Assets (ROA) and Return On Equity (ROE) significantly influence the stock price while the variable Eearning Per Share (EPS) has no significant effect on stock price. Simultaneously all variables Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Eearning Per Share (EPS) have a significant effect on stock price. The value of coefficient of determination (R2) of 0.899, which means that the independent variable Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Eearning Per Share (EPS) is able to explain the variation of the dependent variable stock price by 89,9%, while the remaining 10.1 % is explained by other variables outside of the variables used in the study.

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Analisa Rasio Keuangan untuk Memprediksi Perubahan Laba pada Perusahaan Telekomunikasi Indonesia

Binus Business Review ◽

10.21512/bbr.v2i2.1233 ◽

2011 ◽

Vol 2 (2) ◽

pp. 883

Author(s):

Engelwati Gani ◽

Almitra Indira

Keyword(s):

Stock Exchange ◽

Profit Margin ◽

Total Asset ◽

Return On Assets ◽

Current Ratio ◽

Return On Equity ◽

Operating Margin ◽

Net Profit ◽

Turn Over ◽

Telecommunications Companies

This study was conducted to test the variable Current Ratio (CR), Net Profit Margin (NPM), Operating Margin Ratio (OMR), Return On Equity (ROE), Return on Assets (ROA) and Total Asset Turn Over (tattoo) to changing profit. Data obtained by the method of purposive sampling criteria (1) Telecommunications Companies listed on the Indonesia Stock Exchange (IDX) and consistently throughout the study period (2003 to 2010) and Telecommunication Company that provides the data of financial statements during the study period (2003 to 2010). The analysis showed that the data used in this study have been normally distributed and satisfy the classical assumptions, which include: there is no autocorrelation, no symptoms of multicollinearity, and no symptoms hetereskedasitas. From the results of regression analysis showed that the variables Net Profit Margin (NPM) and Operating Margin Ratio (OMR) partially significant effect on change in earnings. While the variable Current Ratio (CR), Return on Equity (ROE), Return on Assets (ROA) and Total Asset Turn Over (TATTOO) no significant effect on changes in earnings. The six variables used in the study jointly affect changes in earnings. Predictive capability of the six variables simultaneously is equal to 36.4%.

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PENGARUH RETURN ON ASSET (ROA) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA

GANEC SWARA ◽

10.35327/gara.v13i1.73 ◽

2019 ◽

Vol 13 (1) ◽

pp. 136

Author(s):

HJ. ERVIVA FARIANTIN

Keyword(s):

Stock Prices ◽

Stock Exchange ◽

Sampling Technique ◽

Profit Margin ◽

Return On Assets ◽

Public Companies ◽

Financial Report ◽

Independent Variables ◽

Net Profit ◽

Dominant Influence

The research aims to analyze the influence of Return on Assets (ROA) and Net Profit Margin (NPM) partially and simultaneously on stock prices and the most dominant influence between Return On Asset (ROA) and Net Profit Margin (NPM) on stock prices in Pharmaceutical public companies listed on the Indonesia Stock Exchange in 2012-2017. The population in the study amounted to 10 companies with the sampling technique using purposive sampling so that the number of samples is 5 companies. The criteria in sampling are all Pharmaceutical public companies which issued a complete financial report for the period 2012-2017. The results show partially all independent variables (ROA and NPM) have an effect on stock prices, and simultaneously the independent variables (ROA and NPM) also have an effect on stock prices

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Pengaruh Net Profit Margin, Earning Per Share, Return On Equity, Price Earning Ratio, dan Debt To Equity Ratio terhadap Harga Saham

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v7i2.181 ◽

2016 ◽

Vol 7 (2) ◽

pp. 53-74

Author(s):

Mentari Risdanya ◽

Zaroni Zaroni

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Total Sample ◽

Profit Margin ◽

Share Price ◽

Return On Equity ◽

Analysis Technique ◽

Net Profit ◽

Equity Ratio ◽

Equity Price

This study aims to determine whether Net Profit Margin (NPM), Earning Per Share (EPS), Return On Equity (ROE), Price Earning Ratio (PER), and Debt to Equity Ratio (DER) have significant influence towards share price. The object of this research are companies in the field of property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2011-2013. Data collection methods used are secondary data from the annual financial statements. Sampling was done by using purposive sampling method, and the total sample used were 26 companies, the number of observed data 78 data. The data analysis technique used in this study is multiple regression analysis. The results of this study are (1) Net Profit Margin (NPM), Return On Equity (ROE), and Price Earning Ratio (PER) have no significant effect towards share price (2) Earning Per Share (EPS) and Debt to Equity Ratio (DER) have a significant effect towards share price. Keywords: Net Profit Margin, Earning Per Share, Return On Equity, Price Earning Ratio, Debt to Equity Ratio, Share Price.

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PENGARUH CURRENT RATIO, DEBT RATIO, NET PROFIT MARGIN DAN RETURN ON EQUITY TERHADAP FINANCIAL DISTRESS

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG ◽

10.26460/ad.v5i2.9814 ◽

2021 ◽

Vol 5 (2) ◽

Author(s):

Dwi Fitrianingsih

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Total Sample ◽

Profit Margin ◽

Debt Ratio ◽

Manufacturing Companies ◽

Current Ratio ◽

Return On Equity ◽

Net Profit ◽

Positive Effect

This study aims to find out "Financial Ratios to Predict the Condition of Financial Distress in Manufacturing Companies Listed on the Stock Exchange" with a total sample of 42 manufacturing companies listed on the Indonesia Stock Exchange. Data collection techniques used purposive sampling and the number of samples in this research is 42 data.From the results of the partial test (t test) that the Current Ratio (CR) variable has a positive effect on Financial Distress, Debt Ratio (DR) has a positive effect on Financial Distress, Net Profit Margin (NPM) has a positive effect on Financial Distress, Return On Equity (ROE) does not affect the Financial Distress. As well as simultaneous testing (test f) Current Ratio (CR), Debt Ratio (DR), Net Profit Margin (NPM), Return On Equity (ROE) simultaneously have a positive effect on Financial Distress.

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Pengaruh Audit Lag, Profitabilitas Dan Likuiditas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Jurnal Riset Akuntansi Warmadewa ◽

10.22225/jraw.1.1.1509.1-7 ◽

2020 ◽

Vol 1 (1) ◽

pp. 1-7

Author(s):

Putri Cartika Sari

Keyword(s):

Logistic Regression ◽

Stock Exchange ◽

Profit Margin ◽

Manufacturing Companies ◽

Return On Assets ◽

Current Ratio ◽

Audit Opinion ◽

Going Concern ◽

Net Profit ◽

Audit Opinions

Abstract The use of financial statements requires information as a basis for making decisions. Going Concern Audit Opinions are defined as opinions issued by auditors based on the audits they have carried out, in which there are substantial doubts about the company's ability to maintain its survival and to continue its business as a business entity. This study aims to determine and analyze the Effect of Audit Lag, Profitability and Liquidity on Going Concern Audit Opinions on Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2014-2018 Period. The research method is logistic regression analysis. The independent variables in this study are Audit Lag, Return On Assets, Net Profit Margin, Current Ratio and Quick Ratio. While the Dependent Variable is the Going Concern Audit Opinion. The data used are secondary data with a population of manufacturing companies that have been listed on the Indonesia Stock Exchange in 2014-2018. Where a number of samples in this study were 11 companies with 5 years of observation using purposive sampling. From the results of the study it can be concluded that Audit Lag and Quick Ratio has a negative effect on going concern audit opinion. while Return on Assets, Net Profit Margin, Current ratio has no effect on going concern audit opinion. Keywords: Audit Lag; ROA; NPM; CR and QR; Opini Audit Going Concern Abstrak Penggunaan Laporan Keuangan membutuhkan informasi sebagai dasar mereka mengambil keputusan. Opini Audit Going Concern didefinisikan sebagai opini dikeluarkan oleh auditor berdasarkan audit yang telah mereka lakukan, didalamnya menyatakan bahwa terdapat keraguan terhadap kemampuan perusahaan dalam mempertahankan kelangsungan hidupnya dan untuk melanjutkan usahanya sebagai entitas bisnis. Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Audit Lag, Profitabilitas dan Likuiditas Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018. Metode penelitian dalam skripsi ini adalah analisis regresi logistic (logistic regression). Variabel Independen pada penelitian ini adalah Audit Lag, Return On Asset, Net Profit Margin, Current Ratio dan Quick Ratio. Sedangkan Variabel Dependennya adalah Opini Audit Going Concern. Data yang digunakan adalah data sekunder dengan populasi perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dimana sejumlah sampel dalam penelitian ini sebanyak 11 perusahaan dengan 5 tahun pengamatan dengan menggunakan pusposive sampling. Dari Hasil penelitian dapat disimpulakan bahwa Audit Lag dan Quick Ratio berpengaruh negatif terhadap opini audit going concern. sedangkan Return on Asset, Net Profit Margin, Current ratio tidak berpengaruh terhadap opini audit going concern. Kata Kunci: Audit Lag; ROA; NPM; CR dan QR; Opini Audit Going Concern

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ANALISIS PENGARUH CURRENT RATIO, NET PROFIT MARGIN, DEBT TO EQUITY RATIO, EPS, ARUS KAS BEBAS, DAN DIVIDEN TAHUN SEBELUMNYA TERHADAP DIVIDEN KAS

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v4i2.4846 ◽

2019 ◽

Vol 4 (2) ◽

pp. 101

Author(s):

Ega Zuwita ◽

Deliza Henny

Keyword(s):

Cash Flow ◽

Stock Exchange ◽

Total Sample ◽

Free Cash Flow ◽

Profit Margin ◽

Cash Dividend ◽

Current Ratio ◽

Net Profit ◽

Equity Ratio ◽

Positive Effect

<p><em>Cash dividend is one form of return expected by shareholders. But on the other side, cash dividend is an expense for the company. This conflict of interest is a factor affecting the company in determine the amount of cash dividends. So, the researcher conducting research which aims to test and analyze the influence of Current Ratio, Net Profit Margin, Debt to Equity Ratio, EPS, Free Cash Flow, and Previous Year Dividend to Cash Dividend paid by company. The sample used in this reasearch is manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2014 to 2016. After sampling the results showed there are 17 companies that can be sampled with a period of three years. So the total sample in this research are 51 samples. The result of this research shows that (1) Current Ratio has positive effect to Cash Dividend, (2) Net Profit Margin has no effect to Cash Dividend, (3) Debt to Equity Ratio has no effect to Cash Dividend, (4) EPS has positive effect to Cash Dividend , (5) Free Cash Flow has no effect to Cash Dividend, (6) Previous Year Dividend has no effect to Cash Dividend.</em></p>

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PENGARUH DIVIDEN PER SHARE (DPS), DIVIDEN PAYOUT RATIO (DPR), PRICE TO BOOK VALUE (PBV), DEBT TO EQUITY RATIO (DER), NET PROFIT MARGIN (NPM) DAN RETURN ON ASSET (ROA)TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DALAM KEMASAN YANG TERDAFTAR DI BEI

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v1i2.525 ◽

2015 ◽

Vol 1 (2) ◽

pp. 95-117 ◽

Cited By ~ 2

Author(s):

Edhi Asmirantho ◽

Elif Yuliawati

Keyword(s):

Stock Prices ◽

Stock Exchange ◽

Profit Margin ◽

Test Results ◽

Return On Assets ◽

Partial Regression Coefficient ◽

Book Value ◽

Analysis Technique ◽

Net Profit ◽

Equity Ratio

This research was conducted in order to test the influence of DPS, DER, PBV, DER, NPM and ROA on stock prices in the manufacturing sub-sectors of food and beverages in containers that are listed in the Indonesia Stock Exchange. The research technique that used was purposive sampling with criteria: (1) The Company actively listed on the Indonesia Stock Exchange for seven consecutive years. (2) The Company periodically publish financial statements of the period from 2007 to 2013. (3) Each company has a complete data needed in the research. (4) The CompanThis research was conducted in order to test the influence of DPS, DER, PBV, DER, NPM and ROA on stock prices in the manufacturing sub-sectors of food and beverages in containers that are listed in the Indonesia Stock Exchange. The research technique that used was purposive sampling with criteria: (1) The Company actively listed on the Indonesia Stock Exchange for seven consecutive years. (2) The Company periodically publish financial statements of the period from 2007 to 2013. (3) Each company has a complete data needed in the research. (4) The Company regularly distribute dividends for seven period. The analysis technique that used was multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and F-statistic to test the effect simultaneously with a confidence level of 5%. Besides all the variables have been tested with the classical assumption. The results of this research showed that all variables passed the test classic assumptions and fit for use as research data. Statistical t test results showed that the variables PBV, NPM and ROA were partial positive and significant impact on stock prices, other variables in this research that the Parliament has negative and insignificant. DPS and DER have no effect and significant to price stock. The results of F test showed that all variables in this study positive and significant effect on the price stock. The results of regression estimation shows the predictive capability of all independent variables on stock prices by 91.1%. While the rest of 8.9% influenced by other factors beyond this research. These results can be used to guide the investors before investing the stock market.Keywords: Dividend Per Share (DPS), Dividend Payout Ratio (DPR), Price to Book Value (PBV), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Return on Assets (ROA).y regularly distribute dividends for seven period. The analysis technique that used was multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and F-statistic to test the effect simultaneously with a confidence level of 5%. Besides all the variables have been tested with the classical assumption. The results of this research showed that all variables passed the test classic assumptions and fit for use as research data. Statistical t test results showed that the variables PBV, NPM and ROA were partial positive and significant impact on stock prices, other variables in this research that the Parliament has negative and insignificant. DPS and DER have no effect and significant to price stock. The results of F test showed that all variables in this study positive and significant effect on the price stock. The results of regression estimation shows the predictive capability of all independent variables on stock prices by 91.1%. While the rest of 8.9% influenced by other factors beyond this research. These results can be used to guide the investors before investing the stock market.Keywords: Dividend Per Share (DPS), Dividend Payout Ratio (DPR), Price to Book Value (PBV), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Return on Assets (ROA).

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