ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER, NET PROFIT MARGIN TERHADAP RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2008-2010

MANAJERIAL ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
USWATUL KARIMAH
Keyword(s):  
Significant Influence ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Report ◽  
Net Profit ◽  
Equity Ratio ◽  
Level Of Significance ◽  
Observation Period

This research performed in order to test the influence of variabel, Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TAT), dan Net Profit Margin (NPM) toward Return on Equity (ROE). Methodology research as the sample used proposive sampling with criteria as (1) Manufacturing companies that listing at JSX who provide financial report year ending 31st December during the observation period 2008 – 2010, well available at JASICA index. (2) Companies must be the listined at the beginning of the period of observation and not on the delisting until the end of the observation period. (3) The financial report include the value of financial ratios to be studied include ROE, CR, DER, TAT, and NPM. (4) At the beginning of the observation period until the end. Total of 23 samples obtained from 131 firms during the observation period of three years in the manufacturing sector. Sample amount as much 69 during the observation period of three years. Data analysis with multi linier regression of ordinary least square and hypotheses test used partial t - test, simultan F – test at level of significance 5%. Empirical evidence show as CR, DER, and TAT to have not significant influence toward ROE of manufacturing companies listing in JSX over period 2008 – 2010 at level of significance >5%. While the rest NPM to have significant influence toward ROE of manufacturing companies listined in JSX over period 2008 – 2010 at level of significance 5%. While, four independent variabel (CR, DER, TAT and NPM) to have significant influence toward ROE at level of significance 5% as 0,000%. Predictable of the four variables toward ROE is 56,9% as indicated by adjusted R square that is 56,9% while the rest 43,1% is affected by other factors is not included into the study model. 

scholarly journals Analisis Return on Equity (ROE), Current Ratio (CR), Net Profit Margins (NPM), dan Debt to Equity Ratio (DER) terhadap Earning Per Share (EPS)

2018 ◽  
Vol 4 (2) ◽  
pp. 154-163
Author(s):  
Sriyono Sriyono ◽  
Detak Prapanca ◽  
Andi Setyo Budi
Keyword(s):  
Financial Statements ◽  
Profit Margin ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio

The purpose of this study is to influence of Return on Equity (ROE), Current Ratio (CR), Net Profit Margin (NPM) and Debt To Equity Ratio (DER) to Earning Per Share (EPS) are partially and simultaneously. The research methode is Quantitative with sample research methods are food and beverage manufacturing companies period 2012 to 2016 with a total of 12 companies. Data from the IDX Faculty of Economics and Business, University of Muhammadiyah Sidoarjo or from the official website of the IDX. Data collection is carried out by tracking financial statements, annual reports (annual reports) and continuous reports or social information of the companies selected as samples. The results showed that simultaneously (Test F) Return on Equity, Current Ratio, Net Profit Margin, and Debt to Equity Ratio, is significant effect on the company's Earning Per Share. Partially (t test) the variable Current Ratio (CR) has a negative effect on Earning Per Share. While the variable Return On Equity (ROE), Net Profit Margin (NPM), and Debt To Equity Ratio (DER) is not  Significant effect on Earning Per Share.

scholarly journals The Influences of Return on Asset, Return on Equity, Net Profit Margin, Debt Equity Ratio and Current Ratio Toward Stock Price

2021 ◽  
Vol 2 (1) ◽  
pp. 300-312
Author(s):  
Ery Yanto ◽  
Irene Christy ◽  
Pandu Adi Cakranegara
Keyword(s):  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Asset Return ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio

This research aims to determine the influences of Return on Asset, Return on Equity, Net Profit Margin, Debt Equity Ratio and Current Ratio toward stock price. The population in this research are all manufacturing companies listed in Indonesia Stock Exchange (IDX). The technique of determining the sample using purposive sampling method and sample acquired three companies from 35 companies from 2016 to 2018. This research contains six variables which are one dependent variable and five independent variables.

ANALISIS KINERJA DAN RASIO KEUANGAN PADA PT. PEGADAIAN ( PERSERO ) TAHUN 2018-2019

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Herlin Herlin ◽  
Rina Trisna Yanti
Keyword(s):  
Financial Performance ◽  
Profit Margin ◽  
Interval Scale ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
A Value ◽  
Criterion Score ◽  
Net Profit ◽  
Equity Ratio

ABSTRACTThe purpose of this study is to determine the financial performance of PT. Pegadaian (Persero) Tbk in 2018-2019.The results showed that the total score of financial performance of PT. Pegadaian (Persero) is on an unhealthy interval scale, which is at a total criterion score of 50 - 65 (Minister of BUMN Nomo: Kep-100 / MBU / 2002. These results indicate that the financial performance of PT. Pegadaian (Persero) Tbk using the ratio finance, namely the cash ratio in 2018 obtained a value of 130.1 with a score of 10 and in 2019 a score of 129.1 and a score of 8 (very healthy). Calculation of the current ratio in 2018 with a value of 1.17 and a score of 0, while the year 2019 with a score of 0.39 and a score of 0 (unhealthy). Debt to Equity Ratio in 2018 with a score of 162.4 and a score of 10, while in 2019 the score was 183.2 with a score of 10 (very healthy). Debt to Total Asset Ratio in 2018 with a score of 61.8 and a score of 0, while in 2019 the value was 64.6 with a score of 0 (unhealthy) .The Gros Profit Margin ratio in 2018 shows a value of 31.9 with a score of 8.5 and in 2019 the score is 23.9 and a score of 8.5 (Very Healthy) Net Profit Margin ratio for the year 2018 shows a value of 24.2 with a score of 8.5 and in 2019 a score of 17.5 and a score of 8.5 (Very Healthy). The Return On Investement (ROI) ratio in 2018 scored 11.6 with a score of 8.5 and in 2019 with a score of 17.9 and a score of 8.5 (Very Healthy) and the Return On Equity (ROE) ratio, throughout 2018 with a value of 44.4 and a score of 8.5 and in 2019 with a value of 47.9 and a score of 8.5 (very healthy).Keyword : Ferformance Financial, Financial Ratio

scholarly journals Cash Ratio, Debt to Equity Ratio, Return on Equity, Firm Size dan Net Profit Margin Terhadap Dividen Per Share Perusahaan Consumer Goods Listing BEI Perioder 2011-2014

2016 ◽  
Vol 7 (2) ◽  
pp. 97
Author(s):  
Alex Saputra ◽  
Dedi Walujadi ◽  
Akhmad Bakhtiar Amin
Keyword(s):  
Hypothesis Testing ◽  
Firm Size ◽  
Significant Influence ◽  
Consumer Goods ◽  
Regression Coefficient ◽  
T Test ◽  
Profit Margin ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio

<p align="center">From the results of hypothesis testing via t test, showed that partial. there is a positive and significant influence Cash Ratio, Debt to Equity Ratio, Return on Equity, Firm Size and Margin Net Proft against Dividends Per Share. From the results of hypothesis testing through F test showed that simultant there is a positive and significant influence Cash Ratio, Debt to Equity Ratio, Return on Equity, Firm Size and Net Proft Margin against Dividends Per Share In this case, the net profit margin as the dominant predictor of positive and significant impact on Dividend Per Share. Because, the acquisition value of the slope or regression coefficient in the net profit margin is the highest value than Slop or regression coefficient on the Cash Ratio, Debt to Equity Ratio, Return on Equity and Firm Size.</p><p> </p><p> </p>

scholarly journals KINERJA KEUANGAN DAN PERTUMBUHAN LABA ( Studi Empiris : Perusahaan Sub Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2012-2016 )

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Nor Hanisah ◽  
Kartika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Real Estate ◽  
Profit Margin ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh variabel independen (CR, DER, DAR, NPM, ROE, ROA, TAT) terhadap variabel dependen (pertumbuhan laba). Jenis penelitian ini adalah penelitian kuantitatif. Penelitian dilakukan pada perusahaan property dan real estate yang terdaftar di BEI dengan jumlah sampel 23 perusahaan dan jangka waktu 5 tahun yaitu pada tahun 2012-2016. Metode pengambilan sampel yaitu menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian yaitu meliputi statistik deskriptif, uji asumsi klasik (uji normalitas, uji autokorelasi, uji multikolinearitas, dan uji heteroskedasitas), uji hipotesis (analisis regresi linier berganda, uji t, dan analisis koefisien determinasi (R2)). Berdasarkan hasil pengujian secara parsial debt to asset ratio (DAR), net profit margin (NPM), return on equity (ROE), dan total asset turnover (TAT) berpengaruh terhadap pertumbuhan laba perusahaan sedangkan current ratio (CR), debt to equity ratio (DER), dan return on asset (ROA) tidak berpengaruh terhadap pertumbuhan laba perusahaan. Kata Kunci : Likuiditas, Leverage, Profitabilitas, Aktivitas, dan Pertumbuhan Laba.

ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN

2015 ◽  
Vol 10 (2) ◽  
pp. 97
Author(s):  
Yulinartati Yulinartati
Keyword(s):  
Discriminant Analysis ◽  
Profit Margin ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Discriminant Model ◽  
Operating Profit ◽  
Net Profit ◽  
Equity Ratio ◽  
Turn Over

The purpose of this study was to determine whether the Current Ratio (CR), Debt Equity Ratio (DER), Total Assets Over Turen (TATO), net profit margin (NPM), Debt to Assets Ratio (DAR), Return on Assets (ROA) , Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) influential in distinguishing healthy firms and perusahaa bankruptcy discriminant model. Based on discriminant analysis of known groups of healthy companies and a group of companies that went bankrupt differ significantly, from 9 (nine) variables are in use only 4 (four) variable Current Ratio, Debt Equity Ratio, Net Profit Margin, and Gross Profit Margin is selected and able to differentiate healthy companies and companies go bankrupt, while the 5 (five) of the variables, Turn Over Total Assets, Debt to Assets Ratio, Return on Assets, Return on Assets, and Operating Profit Margin are not able to differentiate healthy and bankrupt companies. Keywords: Current Ratio ,Debt Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on Assets, Return on Equity

scholarly journals Analisis Kinerja Keuangan Terhadap Harga Saham pada Industri Loga yang Terdaftar Di BEI

Equity ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 37
Author(s):  
Muhammad Irfan Sauqi ◽  
Endah Tri Wahyuningtyas ◽  
Heni Agustina
Keyword(s):  
Stock Prices ◽  
Return On Investment ◽  
Stock Price ◽  
Stock Exchange ◽  
Profit Margin ◽  
Current Ratio ◽  
Asset Return ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio

The purpose of this study is to determine the financial effect proxy through Current  ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin Against Stock Price of the Company and the like mentioned in Indonesia Stock Exchange. The sample used in the study amounted to 16 companies from a total of 18 companies, for the techniques used in the study using multiple regression analysis. The test results show the variable Current Ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin simultaneously affect the stock price of metal companies and the like listed on the Indonesia Stock Exchange, with the results obtained F- count as 5,948 with  significant 0.000 < 0.05. Which means the relationship between the independent variables Current Ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin together have a close relationship to stock prices.

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 UJI KOMPARASI LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS SEBELUM DAN SESUDAH AKUISISI (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2012-2013)

2020 ◽  
Vol 11 (1) ◽  
pp. 32-57
Author(s):  
Maleakhi Fernandes ◽  
Patricia Diana
Keyword(s):  
Profit Margin ◽  
Total Asset ◽  
Rank Test ◽  
Current Ratio ◽  
Return On Equity ◽  
Signed Rank ◽  
Net Profit ◽  
Signed Rank Test ◽  
Kolmogorov Smirnov ◽  
Equity Ratio

Penelitian ini bertujuan untuk menguji perbedaan likuiditas, profitabilitas dan solvabilitas perusahaan yang terdaftar di BEI periode 2012-2013 selain sektor keuangan pada periode sebelum dan sesudah akuisisi. Likuiditas diproksikan dengan Current Ratio, profitabilitas diproksikan dengan Return on Asset Ratio, Return on Equity Ratio dan Net Profit Margin Ratio, serta solvabilitas diproksikan dengan Debt to Total Asset Ratio dan Debt to Total Equity Ratio. Penelitian ini menggunakan data berbagai perusahaan yang terdaftar di Bursa Efek Indonesia selain sektor keuangan yang melakukan akuisisi pada periode 2012-2013. Sampel penelitian diambil dengan menggunakan metode purposive sampling. Sampel yang memenuhi kriteria dalam penelitian sebanyak lima perusahaan. Uji normalitas dilakukan dengan metode Kolmogorov Smirnov dan uji hipotesis dilakukan dengan metode Paired Sample t-test apabila data terdistribusi normal dan Wilcoxon Signed Rank test apabila data tidak terdistribusi normal. Hasil penelitian mengindikasikan bahwa tidak ada perbedaan yang signifikan untuk likuiditas yang diproksikan dengan Current Ratio, profitabilitas yang diproksikan dengan Return on Asset Ratio, Return on Equity Ratio dan Net Profit Margin Ratio, serta solvabilitas yang diproksikan dengan Debt to Total Asset Ratio dan Debt to Total Equity Ratio. Kata Kunci: Akuisisi, Likuiditas, Profitabilitas, Solvabilitas

scholarly journals PENGARUH FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM (Studi Kasus Pada Perusahaan Farmasi Yang Terdaftar Di BEI Tahun 2005-2014)

2018 ◽  
Vol 2 (2) ◽  
pp. 95
Author(s):  
Muhammad Raymon Hidayat ◽  
Sri Hermuningsih
Keyword(s):  
Stock Return ◽  
Stock Exchange ◽  
Profit Margin ◽  
Return On Equity ◽  
Fundamental Factor ◽  
Net Profit ◽  
Equity Ratio ◽  
Level Of Significance ◽  
Research Show

This research performed in order to test influence of fundamental factor (EPS, NPM, ROA, and DER) toward stock return of farmacy companies that listed in Indonesia Stock Exchange for period 2005-2014.The result of this research show DER have significant effect towards stock return.. And EPS, NPM, ROA don’t have significance effect toward stock return. While, four  independent variabel EPS, ROA, DER, and NPM  to have influence toward return on equity  at level of significance 5% as 0,000%. Predictable of the three variables toward return on equity  is 18,6%.  While the rest 81,4% is affected by other factors is not included into the study model.Kata Kunci :Earning per Share, Net Profit Margin, Return on Asset, Debt to Equity Ratio and Stock Return

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