scholarly journals The Effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Equity (RoE) at PT Aneka Tambang, Tbk, Years 2010 - 2017

2019 ◽  
Vol 3 (1) ◽  
pp. 83
Author(s):  
Waluyo Jati ◽  
Tiya Sri Andini
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Strong Relationship ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Contribution Rate ◽  
Current Ratio ◽  
Return On Equity ◽  
Equity Ratio

The company wants an optimal profit for the business being run. This study aims to determine the effect of the current ratio (CR) on return on equity (ROE), the effect of debt to equity ratio (DER) on return on equity (ROE), and to determine the effect of current ratio (CR) and debt to equity ratio (DER) simultaneously on return on equity (ROE) at PT Aneka Tambang, Tbk in the period 2010 - 2017. The research method used is descriptive quantitative. The data used are secondary data in the form of PT Aneka Tambang, Tbk's financial statements for the period 2010-2017. The analytical method used is the classic assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing with t-test and F test using SPSS version 20.0. The results showed no significant effect of the current ratio (CR) on return on equity (ROE), there was no significant effect of debt to equity ratio (DER) on return on equity (ROE), and there was no significant effect between the current ratio (CR) and debt to equity ratio (DER) together against return on equity (ROE). Current ratio (CR) and debt to equity ratio (DER) have a very strong relationship to return on equity (ROE). The contribution rate of the variable current ratio (CR) and the debt to equity ratio (DER) to return on equity (ROE) is 61.9%.

scholarly journals Analisis Financing To Deposit Ratio, Debt To Equity Ratio, Return On Equity Dan Quick Ratio Terhadap Pembiayaan Murabahah Pada Bank Umum Syariah Di Indonesia

2017 ◽  
Vol 2 (2) ◽  
pp. 34
Author(s):  
Diah Nurdiwaty ◽  
Faisol Faisol
Keyword(s):  
Positive Impact ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Selling Price ◽  
Islamic Banks ◽  
Return On Equity ◽  
Equity Ratio

Murabaha financing is a form of channeling funds of Islamic banks in transaction using the contract of sale and purchase of goods, where the selling price at cost plus agreed profit and the seller must disclose the acquisition cost of the goods to the buyer, the payment of Murabaha can be made by cash or deferred / credit , This study was conducted to analyze the effect of Financing to Deposit Ratio (FDR), Debt To Equity Ratio (DER), Return on Equity (ROE) and the Quick Ratio (QR) on the financing Murabaha of Islamic Banks in the period of 2012-2015. Data analysis technique used is multiple linear regression analysis with a confidence level of 5%. The data used is secondary data obtained from the publication of the quarterly financial statements are recorded in the Bank Indonesia (BI). This study uses quarterly reports the population of the entire Islamic Banks registered in Bank Indonesia (BI) in 2012-2015 a total of 11 Islamic banks. The sampling technique used was purposive sampling were then obtained 64 samples of the quarterly financial statements. The results showed that partially FDR, ROE and QR significant and positive impact on the financing murabaha, while DER has significant and negative effect on murabaha financing. Based on F test showed that the FDR, DER, ROE and QR simultaneously affect the financing murabaha, the influence of these four variables independet was 43.7% and the remaining 56.3% influenced by other variables outside the research. Based on the conclusions on the outcome of this study, the authors suggest that in the decision the distribution of murabaha financing not only consider Financing to Deposit Ratio (FDR), Debt To Equity Ratio (DER), Return on Equity (ROE) and the Quick Ratio (QR), but should consider other factors, so that the decision could be more precise and accurate.

scholarly journals THE ROLE OF RETURN ON EQUITY, DEBT TO EQUITY RATIO AND CURRENT RATIO IN REVEALING THE STOCK PRICES (THIS RESEARCH ON TELECOMMUNICATION SUB SECTOR COMPANIES WHICH HAVE BEEN LISTED ON THE INDONESIA STOCK EXCHANGE 2012-2019)

2021 ◽  
Vol 2 (4) ◽  
pp. 717-727
Author(s):  
Fitri Rasdayanti ◽  
Chaerudin Chaerudin
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Current Ratio ◽  
Return On Equity ◽  
Equity Ratio ◽  
The Impact

This research has purposes to discover and examine the impact which causing from return on equity (ROE), debt to equity ratio (DER) and current ratio (CR) against stock prices in sub-sector telecommunications companies which have been registered on the IDX during period of 2012 - 2019. This research currently uses a quantitative method with sampling technique used was purposive sampling technique during the research period so the samples used were EXCEL, FREN, ISAT and TLKM. The research data used was secondary data through multiple linear regression analysis method. The results had shown that 1) ROE had a positive and significant impact on stock prices; 2) DER had no impact on stock prices; 3) CR had a positive and significant impact on stock prices; and 4) ROE, DER, and CR had simultaneously impact on stock prices.

scholarly journals Pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) Terhadap Return on Equity Ratio (ROE) Pada PT Sampoerna Agro Tbk Periode 2010-2020

2021 ◽  
Vol 4 (2) ◽  
pp. 100-108
Author(s):  
Hadijah Febriana ◽  
Intan Sari Budhiarjo
Keyword(s):  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Current Ratio ◽  
Return On Equity ◽  
Negative Effect ◽  
Equity Ratio

This study aims to determine the effect of Current Ratio (CR) and Debt to Asset Ratio (DAR) on Return on Equity   (ROE) at PT. Sampoerna Agro Tbk for the period 2010-2020. The research method used is a quantitative method. The data needed in this research is secondary data obtained from the financial statements of PT. Sampoerna Agro Tbk for the period 2010-2020. The analytical method used in this research is quantitative analysis. Partially Current Ratio (CR) has no significant effect on Return on Equity   (ROE) PT. Sampoerna Agro Tbk. This is evidenced by the tcount value of 2.008 <from the t table of 2.3060 with a significance value of 0.080> 0.05. Debt to Asset Ratio (DAR) has a significant negative effect on the Return on Equity   (ROE) of PT. Sampoerna Agro Tbk. This is evidenced by the value of t count | -2,382 | > t table 2.3060 with a significance value of 0.044 <0.05. Simultaneously (F test) which has been analyzed, it can be seen that Current Ratio (CR) and Debt to Asset Ratio (DAR) simultaneously have a significant effect on Return on Equity   (ROE) at PT. Sampoerna Agro Tbk. This is evidenced by the Fcount value of 18.227> from the Ftable of 4.46 (18.227> 4.46) with a significance value of 0.001 <0.05. This is also supported by the test results of the coefficient of determination (R2) of 82% while the remaining 18% is influenced by other variables not examined in this study. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) terhadap Return on Equity (ROE) pada PT. Sampoerna Agro Tbk periode 2010-2020. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang dibutuhkan dalam penelitian adalah data sekunder yang diperoleh dari laporan keuangan PT. Sampoerna Agro Tbk periode tahun 2010-2020. Metode analisis yang digunakan dalam penelitian ini adalah analisis kuantitatif. Secara parsial Current Ratio (CR) tidak berpengaruh signifikan terhadap Return on Equity (ROE) PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai thitung sebesar 2,008 < dari ttabel sebesar 2,3060 dengan nilai signifikasi sebesar 0,080 > 0,05. Debt to Asset Ratio (DAR) berpengaruh negatif signifikan terhadap Return on Equity   (ROE) PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai sebesar thitung |-2,382| > ttabel 2,3060  dengan nilai signifikansi sebesar 0,044 < 0,05. Secara simultan (Uji F) yang telah dianalisis maka dapat diketahui Current Ratio (CR) dan Debt to Asset Ratio (DAR) secara simultan berpengaruh signifikan terhadap Return on Equity (ROE) pada PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai Fhitung sebesar 18,227 > dari Ftabel sebesar 4,46 (18,227 > 4,46) dengan nilai signifikasi 0,001 < 0,05. Hal ini juga didukung dengan hasil uji koefisien determinasi (R2) sebesar 82% sedangkan sisanya sebesar 18% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Current Ratio (CR), Debt to Asset Ratio (DAR) dan Return on Equity (ROE)

scholarly journals ANALISIS PENGARUH JUMLAH KREDIT, LOAN TO ASSET RATIO (LAR), DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP NON-PERFORMING LOAN DI PT BANK RAKYAT INDONESIA (PERSERO) Tbk CABANG WONOGIRI TAHUN 2018

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Yuan Sasmita Nugraha ◽  
Burhanudin AY ◽  
Ratna Damayanti
Keyword(s):  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Data Sources ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Branch Office ◽  
Collection Methods

This study aims to determine the effect of the amount of credit, LAR, and LDR on Non-Performing Loans at PT Bank Rakyat Indonesia (Persero) Tbk Wonogiri. This study used quantitative research methods. The data sources used in this study are secondary data, namely the financial statements of PT Bank Rakyat Indonesia (Persero) Tbk, the Wonogiri Branch Office in 2018. Data collection methods in this research were documentation and literature studies. This study used classical assumption test techniques, multiple linear regression analysis, and hypothesis testing (t test, f test, coefficient of determination). The results of data analysis are: The amount of credit has a positive and significant affect on the NPL, Loan To Asset Ratio (LAR) has negative and significant affect on the Non-Performing Loan (NPL), Loan To Deposit Ratio (LDR) has positive and significant affect on the Non-Performing Loan (NPL). Keywords: Amount of Credit, LAR, LDR, NPL.

scholarly journals Pengaruh Earning Per Share, Debt To Equity Ratio Dan Return On Equity Terhadap Saham LQ45

2018 ◽  
Vol 12 (2) ◽  
pp. 66-75
Author(s):  
Rini Trah Purboyanti ◽  
Ahmad Nizar Yogatama
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Prices ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Return On Equity ◽  
Analysis Technique ◽  
Equity Ratio

This study aims to analyze how much Earning Per Share, Debt to Equity Ratio and Return On Equity to stock prices in companies indexed by the 2015-2017 LQ45 period. The population of this study is the LQ45 company that is consistently indexed in 2015-2017. The sample of this study uses purposive sampling. The sample in this study were 35 companies. The type of data used is secondary data derived from a summary of financial statement records. The analysis technique uses multiple linear regression analysis. The results of the study found that Earning Per Share had an effect on stock prices, while Debt to Equity Ratio and Return On Equity had no effect on stock prices for LQ45 indexed companies consistently in the 2015-2017 period.

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 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 Pengaruh CR dan DER terhadap ROE pada Perusahaan Perdagangan Eceran di BEI Periode 2015-2018

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 657
Author(s):  
Amalia Tiara Balqish
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Retail Trade ◽  
Current Ratio ◽  
Return On Equity ◽  
Average Value ◽  
Equity Ratio

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.

scholarly journals Pengaruh Struktur Modal Terhadap Profitabilitas (Studi Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)

2018 ◽  
Vol 3 (3) ◽  
pp. 89-98
Author(s):  
Mitha Rahma Fauzan ◽  
Mukaram
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Two Dimensions ◽  
Return On Assets ◽  
Return On Equity ◽  
Equity Ratio

Capital structure is one of the issue that attract many researchers in the field of finance and an important issue for any company because of its capability to directly effect on companies’ financial position. This study aims to determine the effect of debt to equity ratio (DER) and debt to assets ratio (DAR) as the dimension of capital structure to return on equity (ROE) and return on assets (ROA) as dimensions of company profitability ratios, either simultaneously or partially on mining companies listed in Indonesia Stock Exchange period 2011-2015. This research was conducted by using multiple linear regression analysis and yielded two equations of regression model. The data obtained are secondary data using documentation method. The result of regression analysis shows that the two dimensions of capital structure have significant effect to both dimensions of profitability simultaneously. While partially, only DAR which have a significant effect on the ROE and ROA.

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

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