scholarly journals The Effect of Return on Assets, and Debt to Equity Ratio on Value of Automotive Sub Sector Companies in Indonesia Stock Exchange

2021 ◽  
Vol 3 (2) ◽  
Author(s):  
◽  
Hari Gursida ◽  
Hendro Sasongko ◽  
◽  
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Survey Method ◽  
Company Performance ◽  
Positive Coefficient ◽  
Return On Assets ◽  
Book Value ◽  
Equity Ratio ◽  
Using Data

The purpose of this study is to find out and test the influence of Return on Assets (ROA), and Debt to Equity Ratio (DER) on the value of automotive sub-sector companies on the Indonesia Stock Exchange (IDX) as measured by the Price Book Value (PBV) during 2015-2019. The research was conducted by observing and downloading financial statements and recording summaries in IDX. The research uses verification research with explanatory survey method. Sampling in this study uses purposive sampling method with secondary data in the form of annual report and summary of company performance that has complete financial data during 2015-2019 with a total of 12 companies samples. Data analysis method using data panel regression. The result is that (1) ROA affects the value of the company with a positive coefficient, (2) DER affects the value of the company with a positive coefficient. With these results, the company must adjust the financial ratios and use of debt so that the value of the company continues to increase

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 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

scholarly journals Pengaruh Return On Asset (ROA), Debt To Equity Ratio (DER), Dan Earning Per Share (EPS) Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

2019 ◽  
Vol 4 (2) ◽  
pp. 214-230
Author(s):  
Andi Annisa ◽  
Fadliah Nasaruddin ◽  
Mursalim .
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Earnings Per Share ◽  
Equity Ratio

This study aims to examine the effect of return on assets, debt to equity ratio and earnings per share on stock prices at manufacturing companies listed on the Stock Exchange. Data in this study, obtained from the financial statements of manufacturing companies listed on the Stock Exchange. This study uses secondary data by way of observation by visiting the Capital Market Information Center (PIPM) Data analysis method used is multiple linear regression analysis. The results showed that the partial return on assets and earnings per share have a positive and significant effect on stock prices, while the debt to equity ratio has a negative and significant effect on stock prices

Analisis Pengaruh Rasio Likuiditas, Rasio Profitabilitas, Rasio Solvabilitas Dan Rasio Pasar Terhadap Return Saham

2015 ◽  
Vol 7 (1) ◽  
pp. 54-69
Author(s):  
Meliana Jaunanda ◽  
Baby Amelia Fransesca
Keyword(s):  
Stock Return ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Book Value ◽  
Purposive Sampling ◽  
Testing Method ◽  
Equity Ratio

The objective of this research is to examine the effect of liquidity ratio, profitability ratio, solvabilitas ratio and market ratio both partially and simultaneously towards stock return. The liquidity ratio is proxied by Current Ratio; the profitability ratio is proxied by Return On Assets; the solvabilitas ratio is proxied by Debt to Equity Ratio and the market ratio is proxied by Price to Book Value. The testing method used in this research is linear regression.The objects of this study are manufacturing companies sub sector chemical which were listed in Bursa Efek Indonesia in the period 2011-2013. The samples are 20 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and stock prices.The results of this study are (1) profitability ratio is proxied by Return On Assets partially have a significant effect towards stock return. (2) liquidity ratio proxied by Current Ratio partially, profitability ratio is proxied by Return On Assets; solvabilitas ratio is proxied by Debt to Equity Ratio and market ratio is proxied by Price to Book Value simultaneously have a significant effect towards stock return. Profitability ratio is proxied by Return On Assets partially have a significant effect towards stock return. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), liquidity ratio, market ratio, Price to Book Value (PBV), profitability ratio, Return On Assets (ROA), solvabilitas ratio, stock return.

scholarly journals PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN PRICE TO BOOK VALUE TERHADAP RETURN SAHAM PERUSAHAAN LQ45 TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2018

2021 ◽  
Vol 8 (1) ◽  
pp. 51-67
Author(s):  
Eka Putra Jaya ◽  
Randy Kuswanto
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Method ◽  
Return On Assets ◽  
Significance Level ◽  
Book Value ◽  
Analysis Technique ◽  
Equity Ratio ◽  
Descriptive Method

This research was conducted to examine the effect of Return on Assets, Debt to Equity Ratio and Price to Book Value on LQ45 Company's stock returns listed on the Indonesia Stock Exchange in the period of 2016 - 2018. Data collection techniques used were documentation using secondary data. The data analysis method used is a quantitative method with associative and descriptive method approaches. The analysis technique used is multiple regression and hypothesis testing using partial t-test and F test simultaneously with a significance level of 5%. The results showed that Return on Assets had a negative and significant effect on stock returns with a significance value of 0,000 and had a t-value of -4.176 (greater than t table-1.98447). Price to Book Value has a positive and significant effect on stock returns with a significance value of 0.010 and a t value of 2.623. All independent variables simultaneously proved to have a significant effect on stock returns with a significance value of 0.001.

DETERMINAN TIMELINESS OF FINANCIAL REPORTING PADA INDUSTRI MANUFAKTUR INDONESIA

2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim
Keyword(s):  
Financial Reporting ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Independent Variables ◽  
Equity Ratio

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting

scholarly journals Pengaruh debt to equity ratio dan current ratio terhadap nilai perusahaan dengan return on asset sebagai variabel intervening

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Meliani Imanah ◽  
Alfinur ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Path Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Return On Assets ◽  
Current Ratio ◽  
Endogenous Variables ◽  
Equity Ratio ◽  
Positive Effect

This study aims to analyze the effect of debt to equity ratio and current ratio on firm value with return on assets as an intervening variable on food and beverages companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The study uses secondary data from the annual report through access to www.idx.co.id. Data were analyzed using path analysis. The total sample of 13 companies and the method of taking sample members used is purposive sampling. The variables of this study consisted of debt to equity ratio and current ratio as exogenous variables, firm value as endogenous variables, and return on assets as intervening variables. The analysis shows that the debt to equity ratio, current ratio and return on assets have a positive effect on firm value. Debt to equity ratio and current ratio also have a positive effect on return on assets. Based on the results of the path analysis of the implications of this research that return on assets can not affect the relationship between debt to equity ratio and current ratio to the firm value so that it can provide input to researchers. It is better to add research periods and use a sample of several other sectors and can also use variables others that can strengthen the results of previous studies

scholarly journals ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2016 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Joko Suryanto ◽  
Indra Pahala
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Public Ownership ◽  
Audit Opinion ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting.   Keywords:       Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

scholarly journals The Effects of Debt To Equity Ratio, Cash Ratio, Return on Assets, Growth Rate and Institutional Ownership Toward Dividend Policy at The Companies

2019 ◽  
Vol 1 (4) ◽  
Author(s):  
I Gusti Agung Prama Yoga ◽  
Desak Rurik Pradnya Paramitha Nida ◽  
I Gusti Agung Krisna Pramadhi
Keyword(s):  
Growth Rate ◽  
Financial Management ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Study Data ◽  
Return On Assets ◽  
Logistic Regression Models ◽  
Equity Ratio

A company founded is of three objectives, that is to say, to obtain maximum profit, to prosper the owner of the company, and to maximize the value of the company. The purpose of financial management itself is to help the achievement of the company goals. However, sometimes there is a conflict of interests between the owner and management which is called an agency problem that can be reduced with various mechanisms, one of which is the dividend policy. The present study examined what effects the debt to equity ratio, cash ratio, and return on assets, growth rate, and institutional ownership would have on the dividend policy of companies listed on the Indonesia Stock Exchange in 2013-2017. Being familiar with the effect of debt to equity ratio, cash ratio, and return on assets, growth rates and institutional ownership on dividend policy of companies listed on the Indonesia Stock Exchange in 2013-2017 is the aim of this study. The type of data used is entirely secondary data that was quantitative. Documentation is the method used in gathering data on this study. Data were analyzed using logistic regression models. Based on the analysis, it can be concluded that Return on Assets has a positive effect on dividend policy of companies listed on the Indonesia Stock Exchange in 2013-2017, while Debt to Equity Ratio, Cash Ratio, growth rate, and institutional ownership have no effect on the company's dividend policy in 2013-2017.

scholarly journals Pengaruh Cash Ratio, Debt to Equity Ratio, dan Return On Assets Terhadap Return Saham dengan Nilai Tukar sebagai Variabel Moderating Pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2018

2020 ◽  
Vol 5 (1) ◽  
pp. 57
Author(s):  
Yunan Surono ◽  
Andrian Hadinata
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Return On Assets ◽  
Significance Level ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

The purpose of the research is to analyze the Influence of Cash Ratio, Debt To Equity Ratio and Return On Assets to Stock Return With Exchange Rate as Moderating Variables In Plantation Companies Listed In Indonesia Stock Exchange. This research uses descriptive analysis and statistical analysis methods. data that uses secondary data. This study focuses on the influence of 3 independent variables on the dependent variable by adding moderation variables to determine whether the moderating variable can affect the relationship between the independent variables on the dependent variable. Hypothesis testing in this study uses the F test and t test, with a brief significance level (a) 5%. This data analysis uses SPSS 20 data processing software for Windows. The population of this study is companies engaged in the plantation sector in the Indonesia Stock Exchange period 2014 - 2018, with a purposive sampling technique, obtained 6 companies that have fullfill criteria in this research. The results of this study partially Cash Ratio, Debt to Equity Ratio, and Return On Assets have a significant effect on stock returns, partially Debt to Equity Ratio and Return On Assets have a significant positive effect on stock returns, while Cash Ratio has no significant effect on stock returns. and the value is not able to affect the relationship between independent variable and dependent variable.

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