scholarly journals PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO EQUITY RATIO, DAN WORKING CAPITAL TURNOVER TERHADAP RETURN SAHAM DENGAN RETURN ON ASSET SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN LQ45

JEMBATAN ◽  
2018 ◽  
Vol 14 (1) ◽  
pp. 13-24
Author(s):  
Hasbullah Hasbullah ◽  
Mohammad Adam ◽  
Umar Hamdan
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Return ◽  
Total Asset ◽  
Working Capital ◽  
Current Ratio ◽  
Asset Turnover ◽  
Equity Ratio

This research aimed to analyze the effect of variable Current Ratio (CR), TotalAsset Turnover (TAT), Debt Equity Ratio (DER), and Working Capital Turnover(WCT) with stock return, put the test and analyze is Return on Asset (ROA) moderateeffect on relations Current Ratio (CR), Total Asset Turnover (TAT), Debt Equity Ratio(DER), and Working Capital Turnover (WCT) with Stock return in Company LQ45.Population in this research as much 45 Company with 5 selected as sample of theresearch during period 2009-2015 with multi-shapes sampling in a purposive. The datais analyzed using multiple regression analysis and moderated regression anlysis. Theresult of this research proving that : CR, TAT, DER, and WCT have no effect on stockreturn, Return on Asset (ROA) have moderate Current Ratio (CR) on stock return, butReturn on Asset (ROA) have no moderate Total Asset Turnover (TAT), Debt EquityRatio (DER), and Working Capital Turnover (WCT) with stock return.Keywords : Fundamental Ratio, Return on Asset, Stock Return

scholarly journals PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN INFLASI TERHADAP RETURN ON ASSET

2018 ◽  
Vol 2 (2) ◽  
pp. 16-27 ◽  
Author(s):  
Herman Supardi ◽  
H. Suratno H. Suratno ◽  
Suyanto Suyanto
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Asset Turnover ◽  
Medium Enterprises

This study aims to determine how much influence the current ratio, debt to asset ratio, total asset turnover and inflation on return on assets in registered cooperatives in the Department of Cooperatives, Small and Medium Enterprises, Trade and Industry Indramayu district in 2010-2014 so that it can be used a reference to the management in decision making.This study uses the population, namely Employees Cooperative Republic of Indonesia registered KUKM, Industry and Trade of Indramayu district, 2010-2014, as many as 57 KPRI. The sample in this study amounted to 45 samples by purposive sampling method, using secondary data from the Report of the Annual Member Meeting. The tools used are multiple regression analysis. From this study we concluded: Current ratio variable and inflation does not affect the return on assets, the variable debt to asset ratio and total asset turnover variables affect the return on assets, simultaneously current ratio, debt to asset ratio, total asset turnover and inflation effect on return on assets. It can be concluded that the current ratio is too high to be caused by the amount of current assets that are unemployed or bottlenecks receivables.Keywords: Cooperative, Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Return on Assets Inflation

scholarly journals PENGARUH DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA), EARNING PERSHARE (EPS), PRICE EARNING RATIO (PER) TERHADAP RETURN SAHAM PADA PERUSAHAAN JASA PERHOTELAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
pp. 146-161
Author(s):  
Ria Veronica Sinaga
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Fast Food ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Return On Assets ◽  
Company Value ◽  
Equity Ratio

This study aims to determine the effect of Debt to Equity Ratio (DER), Return On Assets (ROA), Earning Per Share (EPS), Price Earning Ratio (PER) to Return of Stock at Hospitality Services Company listed on Indonesia Stock Exchange. The benefits of research is to provide information material to investors in making investment decisions. The number of companies to be sampled are 5 Hospitality Services Companies, namely: Bayu Buana Tbk (BAYU), Fast Food Indonesia Tbk (FAST), Grahamas Citrawisata Tbk (GMCW), Destination Tirta Nusantara Tbk (PDES), and Golden Eagle Energy Tbk SMMT). In this study used secondary data that is Financial Statements Hospitality Services Companies listed in Indonesia Stock Exchange 2010-2013 period that can be accessed via the internet. Method of data analysis used is multiple regression analysis (multiple regression analysis). Based on the result of research, the regression equation is obtained as follows: Return = 0,979 - 0,438 DER - 0,093 ROA + 0,002 EPS + 0,002 PER indicate that DER variable variable have negative and insignificant influence, ROA variable has negative and significant influence, EPS variable has positive and significant effect, and variable of PER have positive and insignificant effect to stock return. DER, ROA, EPS and PER simultaneously affect the stock return of hotel services company. value adjusted R2 of 0.909. This means that 90.9 percent of stock return variables can be explained by variations of DER, ROA, EPS and PER variables while the remaining 9.1 percent is explained by other variables outside the model.

scholarly journals Analisis Pengaruh Current Ratio, DER, TATO dan EBITDA Terhadap Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 14 (1) ◽  
pp. 111-125
Author(s):  
Amanda Oktariyani
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Stock Exchange ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Current Ratio ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Tax Depreciation

This study aims to determine whether the financial ratios that proxied by Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Earning Before Interest, tax, Depreciation, and Amortization  affect to Financial distress in manufacturing companies listed on the IDX from  2013  to  2017. The  samples  consist  of  46  manufacturing  companies. The data  analysis  method used is logistic regression analysis. The results showed that Total Asset Turnover and Earning  Before Interest, Tax, Depreciation and Amortization influence partially to Financial Distress. Whereas, Current Ratio and Debt to Equity Ratio has not influence partially to Financial distress. The results showed that Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Earning Before Interest, Tax, Depreciation and Amortization (EBITDA) influence simultaneously to Financial Distress on manufacturing companies listed on Indonesia Stock Exchange (IDX) 2013-2017.

scholarly journals Analisis Laporan Keungan Untuk Menilai Kinerja Keuangan PT. Surya Citra Media Tbk.

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Fakung Rahman ◽  
R. Chepi Safei Jumhana
Keyword(s):  
Profit Margin ◽  
Total Asset ◽  
Working Capital ◽  
Fixed Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Equity Ratio

Walaupun sudah banyak orang yang meneliti tentang kinerja keuangan suatu perusahaan, akan tetapi sangat jarang bahkan mungkin belum ada orang yang meneliti kinerja keuangan perusahaan di bidang industri jasa penyiaran (televisi), maka dari itu penulis tertarik untuk meniliti kinerja keuangan PT. Surya Citra Media Tbk. (SCMA), yang kebetulan perusahaan tersebut sebagai holding dari dua stasiun televisi ternama yaitu PT. Surya Citra Televisi (SCTV) dan PT. Indosiar Visual Mandiri (Indosiar).Adapun tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan PT. Surya Citra Media Tbk. berdasarkan analisis rasio likuiditas, rentabilitas, aktivitas dan rasio solvabilitas. Fokus dalam penelitian ini adalah kinerja keuangan yang dapat diukur dengan 13 rasio keuangan yaitu Current Ratio, Quick Ratio, Cash Ratio, Total Asset Turnover, Fixed Asset Turnover, Working Capital Turnover, Inventory Turnover, Debt to Equity Ratio, Debt to Asset Ratio, Gross Profit Margin, Return on Asset, dan Return on Equity.

scholarly journals Pengaruh Rasio Aktivitas, Solvabilitas dan Likuiditas Terhadap Profitabilitas pada Perusahaan Pertambangan Batubara

2019 ◽  
Vol 1 (3) ◽  
pp. 181-187
Author(s):  
Suwandi Suwandi ◽  
Jenny Thalia ◽  
Syakina Syakina ◽  
Munawarah Munawarah ◽  
Siti Aisyah
Keyword(s):  
Total Asset ◽  
Working Capital ◽  
Current Ratio ◽  
Purposive Sampling ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Equity Ratio

lvabilitas dan Likuiditas Terhadap Profitabilitas Perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Rasio aktivitas menggunakan Inventory Turnover, Working Capital Turnover, Total Asset Turnover dan Receivable Turnover sedangkan rasio solvabilitas menggunakan Debt to Equity Ratio dan rasio likuiditas menggunakan Current Ratio. Pendekatan penelitian adalah pendekatan kuantitatif asosiatif dengan sifat kausal. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan batubara yang terdaftar di BEI sebanyak 22 perusahaan. Terdapat 8 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Dalam penelitian ini teknik analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil uji hipotesis secara simultan, diperoleh pengaruh signifikan terhadap Profitabilitas, dengan hasil uji koefisien determinasi sebesar 34,5%. Sedangkan berdasarkan hasil uji hipotesis secara parsial, Inventory Turnover, Debt to Equity Ratio, Working Capital Turnover, Current Ratio dan Receivable Turnover tidak berpengaruh signifikan terhadap profitabilitas dan Total Assets Turnover berpengaruh positif dan signifikan terhadap profitabilitas.

scholarly journals Analisis Harga Saham Ditinjau dari Rasio Keuangan Perusahaan yang Listing di Jakarta Islamic Index (JII) Periode 2015-2017

2019 ◽  
Vol 2 (2) ◽  
pp. 265
Author(s):  
Bayu Tri Cahya ◽  
Eri Vitriani ◽  
Asih Andriani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Price ◽  
Secondary Data ◽  
Sampling Technique ◽  
Current Ratio ◽  
Equity Ratio ◽  
Turn Over

This study aims to determine the Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), Inventory Turn Over (ITO) on stock price in companies registered in the Jakarta Islamic Index in 2015-2017. The approach used in this study is a quantitative approach. The data in this study are secondary data. The data obtained from the site www.idx.go.id and the website of each company. The sample determination technique uses purposive sampling technique and data analysis using multiple regression analysis. The findings show that Return on Asset (ROA) affect stock price while Current Ratio (CR), Debt to Equity Ratio (DER), dan Inventory Turn Over (ITO) have no effect on the stock price.

scholarly journals ANALISIS PENGARUH TATO, WCTO, DAN DER TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2013)

2016 ◽  
Vol 13 (1) ◽  
pp. 28
Author(s):  
Rahmawati Budi Utami ◽  
Prasetiono Prasetiono
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Indirect Effect ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Asset Turnover ◽  
Equity Ratio

The aims of this research is to examine the direct effect and indirect effect of Total AssetTurnover, Working Capital Turnover, Debt to Equity Ratio on Firm Value with ReturnOn Asset as an intervening variable.This research sample is manufacturing companies listed in the Indonesia Stock Exchange(IDX) period 2009-2013 by using purposive sampling method. There are 64manufacturing companies selected as sample. The method of analysis used is PathAnalysis, the development of multiple linear regression.Using multiple regression analysis, it is known that TATO has positive significant effecton ROA. WCTO and DER has negative significant effect on ROA. TATO has positive notsignificant effect on Firm Value. WCTO has negative significant effect on Firm Value.DER and ROA has positive significant effect on Firm Value. The result of path analysisshowed that TATO influence Firm Value through ROA. Besides, it was found that thevalue of the adjusted R square for the equation ROA is 25,3% while the value of theadjusted R square for the equation PBV is 39,7%.Keywords: Total Asset Turnover (TATO), Working Capital Turnover (WCTO), Debt toEquity Ratio (DER), Return On Asset (ROA), Firm Value

scholarly journals THE EFFECTS OF LIQUIDITY, SOLVENCY, AND PROFITABILITY ON STOCK PRICE (A STUDY IN PT TELEKOMUNIKASI INDONESIA TBK. PERIOD OF 2004-2018)

2020 ◽  
Vol 1 (2) ◽  
pp. 262-274
Author(s):  
Kusnandar Kusnandar ◽  
Maya Sari
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Prices ◽  
Stock Price ◽  
Investment Decisions ◽  
Share Price ◽  
Return On Assets ◽  
Current Ratio ◽  
Equity Ratio

This study aims to determine the effect of liquidity, solvency and profitability on stock prices. The research was conducted at PT Telekomunikasi Indonesia Tbk during the period of 2004 - 2018. Through a multiple regression analysis, the effect of liquidity, solvency and profitability was investigated by measuring current ratio, debt to equity ratio, and return on assets effects on stock prices. The findings reveal that changes in liquidity, profitability, and solvency are able to explain the changes being occurred on the share price of PT Telkom Indonesia during the period. Out of the three determinants, profitability performance is the only determinant that has a significant impact on stock price. These findings indicate that profitability performance becomes one factor that is most considered by investors in making investment decisions. Further, the profitability performance is also able to provide positive signals to the investors regarding the company prospects in the future.

scholarly journals The Impact of Financial Ratios on the Dividend Payout Ratio in Coal Mining Companies

2021 ◽  
Vol 3 (2) ◽  
pp. 51-60
Author(s):  
Aldo Sebastian ◽  
Rahmat Siauwijaya
Keyword(s):  
Coal Mining ◽  
Total Asset ◽  
Working Capital ◽  
Current Ratio ◽  
Dividend Payout ◽  
Mining Companies ◽  
Turnover Ratio ◽  
Asset Turnover ◽  
Equity Ratio ◽  
The Impact

The purpose of this study is to determine the impacts of current ratio, debt to equity ratio, return on asset, total asset turnover ratio, and working capital turnover ratio on the dividend payout ratio in coal mining companies listed in Indonesia Stock Exchange 2016-2018. The sample used in this study was determined based on a purposive sampling method. The type of data used in this study is secondary data and the technique used to analyze the data in this study is panel data regression analysis. The results show that the debt to equity ratio has a negative and significant effect on the dividend payout ratio. While, current ratio, return on asset, total asset turnover ratio, and working capital turnover ratio have no significant effect on the dividend payout ratio.

scholarly journals Pengaruh Perputaran Kas, Total Asset Turnover, Debt To Equity Ratio, dan Current Ratio Terhadap Return on Asset Pada Perusahaan yang Terdaftar di Indeks LQ45

2020 ◽  
Vol 4 (1) ◽  
pp. 147-155
Author(s):  
Bayu Wulandari ◽  
Irwanto Irwanto
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Total Asset ◽  
Current Ratio ◽  
Asset Turnover ◽  
Equity Ratio

To be able to maintain survival, companies must have the ability to generate profits. This research purpose is to examine whether cash turnover, total asset turnover, debt to equity ratio, and current ratio have an effect on return on asset. The population in this study are companies listed in index LQ45. The sampling method used in this study was purposive sampling and obtained as many as 26 samples. The research method used in this research is descriptive analysis and multiple linear regression analysis. The result showed that in partial cash turnover has no effect and significant on return on asset, total asset turnover has effect and not significant on return on asset, debt to equity ratio has no effect and not significant on return on asset, and current ratio has no effect and significant on return on asset. Simultaneously cash turnover, total asset turnover, debt to equity ratio, and current ratio together has effect and not significant on return on asset. Keywords: Cash Turnover, Total Asset Turnover, Debt to Equity Ratio, Current Ratio, and Return on Asset

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