scholarly journals Pengaruh Perputaran Kas, Modal Kerja dan Perputaran Piutang terhadap Likuiditas (Current Ratio) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

2021 ◽  
Vol 13 (2) ◽  
pp. 94-106
Author(s):  
Henny Indriani Susantri Manullang ◽  
Enda Noviyanti Simorangkir ◽  
Desy Octavia ◽  
Dessy Kristy Parapat ◽  
Winarti Halawa ◽  
...  

This study aims to examine the effect of cash turnover, working capital and accounts receivable turnover towards liquidity (current ratio) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period both simultaneously and partially and to find out which variables are free, and which has a significant effect on liquidity in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study - 24 Consumer Goods companies - was defined through purposive sampling method in the Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period as well as predetermined criteria. The research applied analytical method of multiple linear regression analysis with SPSS 22 tools. The results of the hypothesis testing of the T-test show that cash turnover variables have an effect on significant liquidity while working capital and receivable turnover variables do not affect the liquidity in Consumer Goods companies in Indonesia stock exchange.Keywords : cash turnover, working capital, accounts receivable turnover, liquidity, current ratio

2021 ◽  
Vol 5 (1) ◽  
pp. 30-38
Author(s):  
Heliani Lismana ◽  
◽  
Risma Yulianti ◽  
Vina Herdina ◽  
Fitri Mareta ◽  
...  

The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting and selling coal, minerals, metals and natural gas. This research was conducted with the aim to determine whether ROA is affected by cash turnover, accounts receivable turnover and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover have no effect on ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable and low sales so that inventory turnover is slow and inventory costs are higher.


2021 ◽  
Vol 6 (1) ◽  
pp. 68-78
Author(s):  
Anti Febi Insan ◽  
Ita Purnama

This study aims to determine the effect of liquidity ratios on changes in earnings at PT Akasha Wira Internasional Tbk listed on the Indonesian stock exchange (BEI). In this study, the company's liquidity ratio is measured by the Curren ratio and the Quick Ratio. The population in this study is the company PT. Akasha Wira Internasional Tbk which was listed on the Indonesia Stock Exchange during the 2006-2019 period. The sample of this study was used 10 years starting from 2010-2019 taken using purposive sampling method. data analysis used to test the hypothesis is to use multiple linear regression analysis techniques. From the research results, it was found that the results of the t test partially Current Ratio had no effect on changes in earnings as evidenced by a significant value of 0.678> 0.05, while the significant value of the Quick Ratio was 0.222> 0.05. This proves that the current ratio and quick ratio have no significant effect on changes in earnings. it can be concluded that the current ratio and quick ratio simultaneously do not have a significant effect on changes in earnings. The results of this study are in line with Gunawan and Wahyuni ??(2013). Keywords: Current Ratio, Quick Ratio, Profit Changes


2021 ◽  
Vol 10 (2) ◽  
pp. 196-213
Author(s):  
Farida Citra Dewi ◽  
Heikal Muhammad Zakaria

This study aims to determine the Effect of Third Party Funds and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research was conducted at SOE Banks listed on the Indonesia Stock Exchange Period 2010-2019. This study uses multiple linear regression analysis method with a total sampling method. The results showed that: Third Party Funds had a positive and significant effect on Return on Assets (ROA). Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA). Simultaneous Third Party Funds and Loan to Deposit Ratio (LDR) have a significant effect on Return on Assets (ROA).


2017 ◽  
Vol 5 (1) ◽  
pp. 14
Author(s):  
Sundus Nur Halimah ◽  
Euis Komariah

This study aims to determine Effect of ROA, CAR, NPL, LDR, and BOPO partially and simultaneously on Firm Value. Samples were Commercial Bank Go Public is listed on the Indonesia Stock Exchange from 2011 to 2015 by using purposive sampling method. There are 25 Commercial Banks that qualify as research samples. The method of analysis in this research is multiple linear regression analysis. The results of this study show that ROA, CAR, and LDR significant effect on Firm Value, NPL and BOPO no significant effect on Firm Value. Simultaneously these variables significant effect on Firm Value.


Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 657
Author(s):  
Amalia Tiara Balqish

Phenomenon in this study lie in the average value of Return on Equity which tends to decline in 2015-2018. While the average value for the Current Ratio and Debt to Equity Ratio has a good value. When the average value of the Current Ratio is good, but the average value of Return On Equity can be said to be bad. This is the purpose of this research, to find out whether there is an effect of Current Ratio and Debt to Equity Ratio on Return On Equity in retail trade subsector companies listed on the Indonesia Stock Exchange period 2015-2018, both partially and simultaneously. This study uses a purposive sampling method in selecting samples from retail trade subsector companies listed on the Indonesia Stock Exchange for the period 2015-2018. This study also uses multiple linear regression analysis methods. The results showed that partially, Current Ratio had no effect on Return On Equity because it had a significance value greater than 0.05, and Debt to Equity Ratio had a significant effect on Return On Equity because it had a significance value of less than 0.05. While simultaneously, Current Ratio and Debt to Equity Ratio significantly influence Return On Equity.


2020 ◽  
Vol 9 (2) ◽  
pp. 150-159
Author(s):  
Ryan Ryangga ◽  
Yuli Chomsatu S ◽  
Suhendro Suhendro

This study aims to examine the effect of profitability on firm value and stock returns, liquidity on firm value and stock returns, and firm size on firm value and stock returns. This research uses data from 4 automotive companies. and components listed on the Indonesia Stock Exchange during the period 2009 to 2018 using multiple linear regression analysis. The sampling technique was using purposive sampling method. The results showed that profitability using ROA and firm size has an effect on firm value. Profitability with ROA and ROE proxies has an effect on stock returns. ROE and liquidity have no effect on firm value. Liquidity and firm size have no effect on stock returns.


2017 ◽  
Vol 6 (1) ◽  
pp. 57
Author(s):  
Olifia Tala ◽  
Herman Karamoy

This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Exchange from 2012 to 2015. 14 companies in chemical and basic industry sectors manufacturing companies category was used as sample, conducted by using purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS version 24. The results showed that profitability affects significantly, and leverage have no significant effects on earnings management.  Keywords: Profitability, Leverage, Earnings Management.


2021 ◽  
Vol 23 (1) ◽  
pp. 41-50
Author(s):  
Rohana Dita Safitri ◽  
Ni Nyoman Alit Triani

The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay. The sampling method used was purposive sampling on companies in the trade, service, and investment sectors for the period 2013-2018 and produced 447 data. The research data were analyzed using multiple linear regression analysis. The results of data analysis show that company size and audit opinion affect audit delay meanwhile, the complexity of company operations, audit tenure, KAP specialization does not affect audit delay.


2019 ◽  
Vol 4 (2) ◽  
pp. 607
Author(s):  
Atika Putri ◽  
Abid Djazuli ◽  
Choiriyah Riyah

This study aimed to determine the effect of companies’ size, growth and risk on the value of companies incorporated in the LQ 45 index on the Indonesia stock exchange. The type of research used in this study is associative. The population used in this study was 68 companies. Sample which was selected based on the Purposive Sampling method was 22 companies. The analytical tool used in this study was the classic assumption test, multiple linear regression analysis, and hypothesis testing using the F test (simultaneous) and the T test (partially) with a significant level of 5%. The results of this study indicated that there was an effect of companies’ size, growth, and risk together on the value of companies incorporated in the LQ 45 index on the Indonesian stock exchange. While partially, the size and risk variables had a negative and significant effect on the value of companies incorporated in the LQ 45 index on the Indonesia stock exchange. While growth had a negative and insignificant effect on the value of companies incorporated in the LQ 45 index on the Indonesian stock exchange.


2015 ◽  
Vol 9 (1) ◽  
pp. 23
Author(s):  
Ariwan Joko Nusbantoro

This research aims to examine the effect of Current Ratio, Debt to Equity Ratio, Inventory Turnover, and Total Assets Turnover to Return on Equity of Food and Beverage companies, Listed on Indonesian Stock Exchange. The data were data from 2003 to 2008, containing a sample of 15 companies. A purposive sampling method was employed generating a total of 63 observations. Multiple Linear Regression Analysis is used to test hypotheses. The Results show that Current Ratio, Inventory Turnover, and Total Assets Turnover are significantly influenced Return on Equity leading to accept the proposed hypotheses. Debt to Equity Ratio has negative and significant influence on return on equity but it was in opposite direction. Keywords: Current Ratio or Working Capital Ratio, Debt to Equity Ratio, Inventory Turnover, Total Assets Turnover, and Return on Equity.


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