scholarly journals THE CHANGE OF ACCOUNT RECEIVABLE, EQUITY, AND LEVERAGE ON CURRENT RATIO IN MINING FIRMS

2016 ◽  
Vol 1 (1) ◽  
pp. 111
Author(s):  
Rizal Achmad Maulana ◽  
Purweni Widhianningrum
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Production Capacity ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Debt Ratio ◽  
Working Capital ◽  
Current Ratio ◽  
Mining Company ◽  
Mining Companies

<p>This study aims to analyzes the effect of receivables turnover, working capital turnover and debt  ratio to current ratio in mining company. The population in this study are all mining companies listed on the Indonesia Stock Exchange during the period 2011 through 2014, which amounted to 39 companies. The sampling technique in this study used purposive sampling, as many as 14 companies. This study uses multiple linear regression analysis. The results showed that receivable turnover and working capital turnover does not affect the current ratio. While debt ratio significantly influence a company's current ratio. This proves that with high debt ratio, the creditors still believe mining companies in Indonesia. The increase in business scale through volume production capacity and sales are considered able to provide additional corporate earnings impact on the decrease current ratio.</p><p><strong>Keywords:</strong> receivables turnover, working capital turnover, debt ratio, current ratio, mining company.</p>

scholarly journals PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (1) ◽  
pp. 1-8
Author(s):  
Melia Trie Utami ◽  
Gusganda Suria Manda
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) simultaneously had a significant effect on the Return on Assets (ROA) profitability. Partially Working Capital Turnover (WCT) has a significant negative effect on Return on Assets (ROA) profitability, Current Ratio (CR) has no effect on Return on Assets (ROA) Profitability, and Total Assets Turnover (TATO) has a significant positive effect on Return on Profitability Assets (ROA). The coefficient of determination obtained by 0.429 means that only 42.9% Profitability Return on Assets (ROA) is influenced by Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) and the rest 57.1 % is influenced by other variables.

scholarly journals Analisis Efektivitas Pengendalian Biaya, Perputaran Modal Kerja, dan Rentabilitas Ekonomi Menggunakan Regresi Data Panel

JURNAL PUNDI ◽  
2018 ◽  
Vol 1 (3) ◽  
Author(s):  
Rizka Hadya ◽  
Nova Begawati ◽  
Irdha Yusra
Keyword(s):  
Cost Control ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Control Effectiveness ◽  
Panel Model

Economic Rentability depend on the factor of the efficiency of cost control and working capital turnover (Khoyri, 2014; Vidiyastutik, 2013). This paper investigatesthe impact of cost control effectiveness and working capital turnover on Economic Rentability. The type of data used was quantitative data taken from the company's annual financial statements. Using panel data for 14companiesthat is all manufacturing companies of metal sub sector and the like that listed on Indonesia Stock Exchange and the observation period from 2012to 2016, we tested the relationships between the efficiency of cost control and working capital turnover by building panel model. The sampling technique used is purposive sampling. Meanwhile, the statistical method used is multiple linear regression analysis. Our findings showed that the efficiency of cost control does not have a significant effect on Economic Rentability. The results of this paperis indicated by the significance value of the efficiency of cost control greater than alpha (0.869> 0.05). This study also reveals that Working Capital Turnover has a significant effect on Economic Profitability. The statistical test shows that the significance value of Working Capital Turnover is smaller than alpha (0.000 <0.05).

scholarly journals PENGARUH ROA, NPM dan DER TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR)

Medikonis ◽  
2020 ◽  
Vol 11 (1) ◽  
pp. 59-70
Author(s):  
Yubiharto Yubiharto ◽  
Nurlaela Rakhma Hastuti
Keyword(s):  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Mining Companies ◽  
Csr Disclosure ◽  
Positive Effect

The problem in this research is the low level of CSR disclosure or social responsibility in mining companies, even though in reality it is stated in the law that every company is required to disclose social responsibility. This research is an empirical study on mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The purpose of this study was to determine the effect of ROA, NPM and DER on CSR. This research is quantitative descriptive. The data used are secondary data with direct collection through the company's annual report. This sampling technique uses a separate sample criteria taken from mining companies that disclose CSR using the GRI index. Data analysis in this study used multiple linear regression analysis with SPSS 24 software. The results of this study indicate that partially the ROA variable has no significant positive effect on CSR, while the NPM and DER variables have a significant positive effect on CSR. However, all variables simultaneously influence CSR.

scholarly journals THE ANALYSIS OF FACTORS AFFECTING THE CAPITAL STRUCTURE ON LISTED MINING COMPANIES IN INDONESIA STOCK EXCHANGE

JEMBATAN ◽  
2018 ◽  
Vol 15 (1) ◽  
pp. 49-60
Author(s):  
Charaka M Nandatama ◽  
Sulastri Sulastri ◽  
Taufik Taufik
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Sales Growth ◽  
Factors Affecting ◽  
Mining Companies ◽  
Research Population ◽  
The Capital Structure

The objectives of this research are to examine the effect of Assets Growth,Likuidity, Assets Structure, and Sales Growth influence simoultaneously and partiallyon Capital Structure. Research conducted at mining companies that listed on IndonesiaStock Exchange period 2012- 2015. The research population was 41 companies, with thesample of 14 companies with sampling using purposive sampling technique. Theanalytical method used is multiple linear regression analysis, which previously testedwith the classical assumption.The result showed that the Assets Growth, Likuidity, Assets Structure and SalesGrowth influence simultaneous on the Capital Structure. The research also revealedthat, Assets Growth, Likuidity, Assets Structure and Sales Growth influence partiallynegative significant on the Capital Strucuture. On the other hand, R-Square valueamnounted at 32.6%, its mean that 32,6% movement of Capital Structure can bepredicted from the movement of the four independent variables.Keywords : capital structure, assets growth, likuidity, assets structure, sales growth

scholarly journals RASIO KEUANGAN DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 31
Author(s):  
Eva Lisnawati Sidabalok ◽  
Dwi Risma Deviyanti ◽  
Yoremia Lestari Ginting
Keyword(s):  
Coal Mining ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Debt Ratio ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect

The purpose of this study was to analyzed how much influence the return on assets (ROA), current ratio (CR), and debt ratio (DR) to the financial distress of coal mining companies listed in Indonesian Stock Exchange the period of 2010 – 2015. This study used secondary data obtained from IDX website with data collection method of purposive sampling then obtained 35 data sample research. Method of data analysis in this research is multiple linear regression analysis. Result of this research is return on assets (ROA) have significant positive effect to financial distress, current ratio (CR) has no positive significant effect on financialdistress, and debt ratio (DR) has a significant negative effect on financial distress of coal mining company. The results of this study obtained R square value of 0.869 which means the company’s financial distress condition can be predicted by using the four independent variabels.

scholarly journals Hubungan Current Ratio, Struktur Modal, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di BEI Periode 2014-2016

2018 ◽  
Vol 8 (1) ◽  
pp. 81
Author(s):  
Hartoyo Hartoyo
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Study Data ◽  
Coefficient Of Determination ◽  
Current Ratio ◽  
Mining Companies ◽  
Corporate Size

<em>This study aims to find out and to analyze the Current Ratio, Capital Structure, and Corporate Size partially affect the Financial Performance of Mining Companies listed on the Indonesian Stock Exchange (BEI) in the period 2014-2016. The sample used is 120 financial statements of mining companies listed in BEI. The method used in sampling is purposive sampling. Data is collected by downloading, recording, researching, and copying information relating to the issues discussed in the study. Data analysis using descriptive statistics, classical assumption test, and multiple linear regression analysis, t-test, and coefficient of determination (R<sup>2</sup>). The results of this study indicate that current ratio and the size of the company does not affect on financial performance of mining companies on BEI in the 2014-2016, while the capital structure has a significant effect on the financial performance of mining companies on the company’s financial performance.</em>

scholarly journals REVIEW OF SOME FINANCIAL RATIOS AND THE EFFECT ON CHANGES IN INCOME IN REGISTERED FOOD AND BEVERAGE COMPANIES IN INDONESIA STOCK EXCHANGE

2020 ◽  
Vol 8 (11) ◽  
pp. 76-88
Author(s):  
Syamsul Bahri Surbakti ◽  
Windy Aginta ◽  
Aria Masdiana
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Profit Margin ◽  
Financial Ratios ◽  
Current Ratio ◽  
Purposive Sampling ◽  
Food And Beverage

This study aims to determine the effect of financial ratios such as current ratios, debt to assets ratio, gross profit margin on changes in earnings in food and beverage companies listed on the Indonesia Stock Exchange. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique was using purposive sampling method. Based on purposive sampling from 40 companies, it was obtained a sample of 19 companies that met the criteria. The research data is secondary data obtained from the Indonesian Stock Exchange (www. Idx.co.id) and ICMD 2016-2017. Testing the research hypothesis used multiple linear regression analysis techniques (Multiple Regression Model), with the application tool SPSS (Statistical Product and Service Solutions). The results of this study indicate that there is no significant effect between Current Ratio, Debt to Assets Ratio and Gross Profit Margin on partial changes in earnings, so it can be concluded that the first hypothesis is rejected. Likewise, the simultaneous test of Current Ratio, Debt to Assets Ratio, Gross Profit Margin simultaneously or together is unable to explain changes in the dependent variable, namely changes in earnings.

scholarly journals Pengaruh Current Ratio, Inventory Turnover dan Debt to Equity terhadap Return on Asset

2021 ◽  
Vol 4 (2) ◽  
pp. 974-984
Author(s):  
Sindik Widati ◽  
Tania Dwi Hartini
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Current Ratio ◽  
Inventory Turnover ◽  
Asset Inventory

This study aims to determine the effect of Current Ratio, Inventory Turnover and Debt to Equity on Return on Asset Practice in Property and Real Estate companies listed on the Indonesia Stock Exchange period 2017-2019. The research method used in this study is a quantitative method. The data used are secondary data in the form of financial statements and annual reports. The sampling technique in this study was purposive sampling method in which sample selection was based on certain criteria. The study population used was 64, the research sample of 24 companies. The analysis technique in this study uses multiple linear regression analysis. The analysis shows that Current Ratio do not affect the Return on Asset, Inventory Turnover do not affect the Return on Asset and Debt to Equity do not affect the Return on Asset.

scholarly journals RASIO KEUANGAN DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 31
Author(s):  
Eva Lisnawati Sidabalok ◽  
Dwi Risma Deviyanti ◽  
Yoremia Lestari Ginting
Keyword(s):  
Coal Mining ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Debt Ratio ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect

The purpose of this study was to analyzed how much influence the return on assets (ROA), current ratio (CR), and debt ratio (DR) to the financial distress of coal mining companies listed in Indonesian Stock Exchange the period of 2010 – 2015. This study used secondary data obtained from IDX website with data collection method of purposive sampling then obtained 35 data sample research. Method of data analysis in this research is multiple linear regression analysis. Result of this research is return on assets (ROA) have significant positive effect to financial distress, current ratio (CR) has no positive significant effect on financialdistress, and debt ratio (DR) has a significant negative effect on financial distress of coal mining company. The results of this study obtained R square value of 0.869 which means the company’s financial distress condition can be predicted by using the four independent variabels.

scholarly journals Pengaruh Times Interest Earned Ratio, Total Asset Turnover dan Perputaran Modal Kerja terhadap Profitabilitas pada Perusahaan Sub Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017

2019 ◽  
Vol 2 (2) ◽  
pp. 253-264
Author(s):  
Yunita Yunita ◽  
Shelly Shelly ◽  
Novia Ariani ◽  
Erline Chandra ◽  
Selvia Selvia ◽  
...  
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Total Asset ◽  
Coefficient Of Determination ◽  
Research Approach ◽  
Working Capital ◽  
Asset Turnover

This research was conducted with the aim of testing and analyzing how the influence of times interest earned ratio, total asset turnover and working capital turnover on profitability both simultaneously and partially in property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used in this study is a quantitative research approach, the type of research is associative or relationship and the nature of research is a causal relationship. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. Withdrawal of the study sample using purposive sampling technique, so that the research sample obtained as many as 90 observation observations. Data analysis method used in this study is the classic assumption test and multiple linear regression analysis with the SPSS program. The results of this study indicate that simultaneously times interest earned ratio, total asset turnover and working capital turnover have a significant effect on profitability. Partially, times interest earned ratio and total asset turnover have a significant effect on profitability while time working capital turnover has no effect on profitability. The test results of the coefficient of determination obtained by the value of R Square of 0.502, which means that the influence of times interest erned ratio, total asset turnover and working capital turnover on profitability in property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017 is 50.2%, while the remaining 49.8% is influenced by other factors.

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