scholarly journals FACTORS THAT INFLUENCE THE LEVEL OF PROFITABILITY MANAGERIAL IN MEDAN

2020 ◽  
Vol 8 (9) ◽  
pp. 209-214
Author(s):  
Seniwati Sembiring ◽  
Syafrida Damanik ◽  
M. Umar Maya Putra ◽  
Maliyah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Statistical Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Current Ratio ◽  
Insignificant Effect ◽  
Equity Ratio ◽  
Turn Over ◽  
The Relationship

The purpose of this study was to determine the effect of the Current Ratio (CR), Debt to Equity Ratio (DER) and Total Assert Turn Over (TATO) on profitability Managerial in Return on Assert (ROA) for the period 2008-2017. The sample of financial statements that were studied for 10 years at PT. Ira Widya Utama as one of the biggest company In Medan. The data used is secondary data. This study analyzes the relationship among them. The statistical method used is multiple linear regression using the classic assumption test first. It indicates that partially the CR has a negative significant effect, DER has a positive and insignificant effect, TATO has a positive and significant effect on ROA. simultaneously, CR, DER and TATO have a positive and significant on ROA.

scholarly journals PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP LABA PERUSAHAAN

2020 ◽  
Vol 7 (2) ◽  
pp. 127-141
Author(s):  
Ade Rias Okiana ◽  
Rawidjo Rawidjo
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Data ◽  
Secondary Data ◽  
Financial Statements ◽  
T Test ◽  
Profit Margin ◽  
Test Results ◽  
Return On Assets ◽  
Current Ratio

The purpose of this study is to determine whether there is an influence of current ratio, profit margin, return on assets to company profits at PT. Dharma Satya Nusantara. The type of data in this study is secondary data which is quantitative data in the form of nominal figures from the company studied in the form of financial statements of PT. Dharma Satya Nusantara in 2013-2016. Testing the hypothesis in this study using multiple linear regression. T test results indicate that Current Ratio and Profit Margin have no significant effect on earnings, while Return On Assets significantly influence earnings. The results of the analysis of the F test and the Determinant Coefficient (R²) test show that the current ratio, profit margin, return on assets significantly influence company profits.

scholarly journals Pengaruh Price To Book Value (PBV), Debt To Equity Ratio (DER), Return on Assets (ROA) Terhadap Price Earning Ratio (PER) pada Perusahaan Sub Sektor Plastik dan Kemasan Yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Marissa Putriana
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analytical Techniques ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Book Value ◽  
Equity Ratio

This research aims to obtain empirical evidence regarding the influence of Price to Book Value (PBV), Debt to Equity Ratio(DER), Return on assets (ROA) against the Price Earning Ratio. (PER)  The data used are secondary data in the form of the financial statements the company sub sectors of plastics and packaging listed in indonesia stock exchange period 2015-2017. The sample used as 6 companies, withdrawing a sample using the method of purposive sampling. Analytical techniques used was multiple linear regression. The results showed that (1) the Price to Book Value, Debt to Equity Ratio, Return on assets simultaneously effect significantly to Price Earning Ratio (2) Price to Book Value and Return on assets partially effect significantly to Price Earning Ratio, while Debt to Equity Ratio partially do not affect significantly to Price Earning Ratio. Based on  results of testing the coefficient of determination R square value was known to 0.703.  Meaning of 70.3% Price Earning Ratio variable can be explained by Price to Book Value, Debt to Equity Ratio and Return on assets, while the remaining 29.7% are affected by other variables outside of this research.

scholarly journals Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas ( ROE)

2021 ◽  
Vol 4 (2) ◽  
pp. 828-837
Author(s):  
Yosi Tiani ◽  
Nanu Hasanuh
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This study aims to prove and analyze the effect of Current Ratio and Debt to Equity Ratio to Return on Equity in basic industrial and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018.These are 76 companies listed on the Indonesia Stock Exchange 2016-2018. Of the 76 listed companies, 10 companies were selected using purposive sampling. The data used in this study are secondary data, with how to collect the information needed from idx in the form of financial statements for 2016-2018. The method used to analyze the relationship between independent variables with the dependent variable is multiple regression method, and assumption test. Results of the discussion shows that simultaneously the independent variables: Current Ratio and Debt to Equity Ratio with the F test, jointly affects the Return on Equity. Result partially with the t test, the variable Current Ratio and Debt to Equity Ratio have an effect against Return on Equity. Keywords : ROE, Debt to Equity Ratio, Current Ratio

scholarly journals The Effect Of Current Ratio, Debt To Equity Ratio And Inventory Turn Over On Return On Assets On Consumer Goods Companies

2021 ◽  
Vol 1 (11) ◽  
Author(s):  
Helman Helman
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Return On Assets ◽  
Current Ratio ◽  
Equity Ratio ◽  
Turn Over

Consumer Goods industry is a sector that is considered sufficient to encourage the economic growth which has contributed the growth of the country's economy. There are various ratios that can be used as a measuring tool in research. This study uses the theories Current Ratio, Debt To Equity Ratio, Inventory Turn Over and Return On Assets. The method used in this study is a quantitative, and the type of research is quantitative descriptive, and the nature of the research is explanatory. Data collection was performed by means of documentation. Data analysis method used is multiple linear regression analysis. Population were consumer goods companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2018 totaling 26 companies. The 104 samples of the study were drawn by purposive sampling technique. The research used a classic assumption test such as the test for normality, multicollinearity, autocorrelation and heteroscedasticity. The research model used is multiple linear regression. The study concludes that simultaneously Current Ratio, Debt To Equity Ratio and Inventory Turn have a significant effect on Return On Assets. Partially, Current Ratio (CR) and Debt To Equity Ratio (DER) do not have a significant effect on Return On Assets (ROA) while the Inventory Turn Over has a significant effect on Return On Assets (ROA) of consumer goods companies listed in the Indonesia Stock Exchange in the period of 2015 -2018.   

scholarly journals Pengaruh Current Ratio, Debt to Equity Ratio, Inventory Turnover dan Return on Equity Terhadap Price Earning Ratio

JEMAP ◽  
2020 ◽  
Vol 2 (2) ◽  
pp. 238
Author(s):  
Thio Kori Karunia Odelia ◽  
Bonifatius Junianto Wibowo
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Automotive Industry ◽  
Secondary Data ◽  
Financial Statement ◽  
Current Ratio ◽  
Return On Equity ◽  
Inventory Turnover ◽  
Equity Ratio ◽  
Regression Techniques

This research was conducted to examine the effect of Current Ratio, Debt to Equity Ratio, Inventory Turnover and Return on Equity on Price Earning Ratio at the automotive industries in Indonesia.  The samples of this research were 12 automotive industry companies which go public.  The data of  this research   was secondary data, which obtained from financial statement of 12 automotive industry companies.  Those data was collected from www.idx.co.id.  Then, The data was analysed by multiple linear regression techniques with the t test. The result shows that the Current Ratio, Debt to Equity Ratio, Inventory Turnover and Return on Equity variables have no effect on Price Earning Ratio.  It means that Price Earning Ratio is not determined by Current Ratio, Debt to Equity Ratio, Inventory Turnover and Return on Equity, but by other factors such as business costs, economic and monetary conditions.

scholarly journals Pengaruh Current Ratio (Cr) dan Debt To Equity Ratio Terhadap Return On Equity pada PT. Indah Kiat Pulp & Paper, Tbk Periode 2012-2018

2020 ◽  
Vol 19 (2) ◽  
pp. 98-107
Author(s):  
Nina Sabrina
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Empirical Study ◽  
Research Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Current Ratio ◽  
Return On Equity ◽  
Pulp Paper ◽  
Equity Ratio

The purpose of this study was to find out and give empirical study thru the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) in la partially and simultaneously on the Return On Equity (ROE) at PTIndah Kiat Pulp &Paper, Tbk for the period 2012-2018. The research method uses secondary data in the form of financial statements of PT Indah Kiat Pulp & Paper, Tbk and data analysis using multiple linear regression, classic assumptions test which include the normality, multicollinearity, heteroscedasticity and Autocorrelation tests, with hypothesis tests. The results showed that the Current Ratio (CR) and Debt to Equity Ratio (DER) has simultaneous influenceto the Return On Equity meanwhile each of Current Ratio and Debt to Equity Ratio has no influence to the Return On Equity.  

scholarly journals Faktor-Faktor yang Mempengaruhi Return Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017

2020 ◽  
Vol 4 (5) ◽  
pp. 224
Author(s):  
Dylen Limto ◽  
Carunia Mulya Firdausy
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Statistical Method ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Equity Ratio

The purpose of this research is to analyze the effect of Earning Per Share, Debt to Equity Ratio, Return on Assets, and Current Ratio on Stock Return in manufacturing companies listed in Indonesia Stock Exchange for the period of 2015 until 2017. This research used 198 data from manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method. The statistical method used to analyze the data in this research is multiple linear regression. The result of this research shows that earning per share and debt to equity ratio have no significant effect on stock return, return on assets and current ratio have significant effect on stock return.

FAKTOR INKONSISTENSI PERUSAHAAN DALAM PEMBAYARAN DIVIDEN

2017 ◽  
Vol 2 (3) ◽  
pp. 267
Author(s):  
Alfatur Devaki
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Equity Ratio

<p>During the period 2012-2015 found 46 companies listed in LQ 45 did not consistently pay dividends to shareholders. This is a problem because consitent or stable dividend payouts are very important for investors as an evaluation of owner’s equity. This study aims to determine factors which affect the companies inconsistency in dividend payouts by testing profitability factor which is measured by return on equity, leverage factor which is measured by debt to equity ratio, and liquidity factor which is measured by current ratio on companies listed in LQ 45 in Indonesia Stock Exchange 2012-2015. The population of this research was all of companies listed in LQ 45 in Indonesia Stock Exchange, and the sampel consisted of thirty companies. The analysis was conducted by using multiple linear regression. The results indicated that simultaneously the return on equity, debt to equity ratio, and current ratio affected on dividend payout ratio. While partially the return on equity affected positively on dividend payout ratio, the debt to equity ratio affected negatively on dividend payout ratio, and current ratio did not affect on dividend payout ratio.</p><p>Selama periode 2012-2015 ditemukan 46 perusahaan yang terdaftar dalam Indeks LQ 45 tidak konsisten membayarkan dividen kepada pemegang saham. Hal ini menjadi masalah karena pembayaran dividen yang dilakukan secara konsisten atau stabil sangat penting bagi investor sebagai evaluasi terhadap ekuitas pemilik. Penelitian ini bertujuan untuk menentukan faktor-faktor yang mempengaruhi inkonsistensi perusahaan dalam pembayaran dividen yaitu dengan menguji faktor profitabilitas yang diukur dengan returnon equity, faktor leverage yang diukur dengan debt to equity ratio, dan faktor likuiditas yang diukur dengan current ratio pada perusahaan LQ 45 di Bursa Efek Indonesia periode tahun 2012-2015. Populasi dari penelitian ini adalah seluruh perusahaan LQ 45 di Bursa Efek Indonesia, dan sampel terdiri dari 30 perusahaan. Pengujian dilakukan dengan menggunakan metode analisis regresi linier berganda. Hasil peneltian menunjukkan bahwa return on equity, debt to equity ratio, dan current ratio berpengaruh secara simultan terhadap dividend payout ratio. Sedangkan secara parsial,return on equitydan debt to equity ratio berpengaruh terhadap dividend payout ratio, namun current ratio tidak berpengaruh terhadap dividend payout ratio</p>

scholarly journals Pengaruh Rasio Likuiditas, Rasio Profitabilitas dan Rasio Pasar terhadap Kebijakan Dividen pada Perusahaan Rokok

2017 ◽  
Vol 1 (1) ◽  
pp. 1-11
Author(s):  
Evelyn Wijaya
Keyword(s):  
Linear Regression ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Margin ◽  
Current Ratio ◽  
Financial Factors ◽  
Earnings Per Share ◽  
Net Profit

  The research on financial factors and its effect to dividend policy of Company which is listed in Indonesia Stock Exchange have been carried out by several researchers, but the results showed inconsistent. This research aims to test the influence of liquidity ratio, profitability ratio, market ratio, and its effect on dividend policy of Cigarette Company. The liquidity ratio proxied by Current Ratio, profitability ratio proxied by Net Profit Margin, market ratio proxied by Earning Per Share, and dividend policy proxied by Dividend Per Share. The sample used are 3 companies, listed in IDX period of 2001-2014. Data used in this study is secondary data by using financial statements. The Data analyzed using multiple linear regression. The result showed that net profit margin has a significant effect on dividend per share whereas current ratio and earnings per share has no significant effect on dividend per share of cigarette company which listed in IDX period of 2004-2014. Keywords : Liquidity Ratio, Profitability Ratio, Market Ratio, Dividend Policy.

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%.

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