scholarly journals ANALISIS KINERJA KEUANGAN TERHADAP SISA HASIL USAHA (SHU) PADA PRIMER KOPERASI KEPOLISIAN NEGARA REPUBLIK INDONESIA (PRIMKOPPOL) MAPOLDA SUMATERA BARAT

2020 ◽  
Author(s):  
Suhardiman
Keyword(s):  
Legal Status ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
West Sumatra ◽  
Equity Ratio

Cooperation is a family organization with legal status which at present is get the government's attention. Cooperation built to create businesses and services in creating the principle of kinship which correspond to economic democracy.This research aimed to analyze the financial performance of cooperatives through the effect of the ratio Liquidity, Solvency and Profitability against Time Results of Operations (SHU) at Primkoppol Mapolda West Sumatra were conducted over 5 years (2010 s / d 2014), where the ratio is used to search for Liquidity (current ratio), Solvency (Long Term Debt to Equity ratio) and profitability (Return on Assets ratio). This study uses secondary data of financial statements with quantitative approach. The results of this research indicate that the variable Liquidity, Solvency and Profitability affect the rest of Results of Operations (SHU). It can be seen from 1). Financial Statement Analysis, 2). Linear Regression Analysis, 3). T test, 4). Test F and 5). The coefficient of determination (R²)

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 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

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 ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO SOLVABILITAS PADA PT. BPD SUMATERA BARAT

2019 ◽  
Author(s):  
Ivani Amelia ◽  
Afriyeni Afriyeni
Keyword(s):  
Quantitative Data ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative And Quantitative ◽  
Average Ratio ◽  
West Sumatra ◽  
Equity Ratio ◽  
Solvency Ratio ◽  
Average Average

The purpose of this study was conducted to determine the level of solvency PT. BPD of West Sumatra in 2013 - 2015. The method used is the method of Qualitative and Quantitative. Data collection was done by secondary data such as financial statements. BPD of West Sumatra. The results could be seen in 2013 to 2015 with the average - average Debt to Total Assets Ratio is obtained by 89.86%, while the ratio of Debt to Equity Ratio in 2013 to 2015 obtained by the average - average ratio of 923.08%, Ratio Long term Debt to Equity ratio in 2013 to 2015 obtained by 55.27%, and the ratio time Interest earned in 2013 to 2015 obtained by the average - average of 0.42 times. Thus we can conclude that the solvency ratio of PT. BPD good because PT. BPD of West Sumatra able to pay off the entire debt both from the company and from the company's capital assets owned.

scholarly journals Komparative Pengaruh Dominan Current Ratio dan Debt To Equity Rasio terhadap Return On Assets pada Perusahaan Kosmetik yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016

2018 ◽  
Vol 1 (2) ◽  
pp. 304-315
Author(s):  
Rina Milyati Yuniastuti
Keyword(s):  
Decision Making ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Return On Assets ◽  
Current Ratio ◽  
Is Research ◽  
Equity Ratio ◽  
Dominant Influence

The financial statements are very useful for decision making, throug financial statement information can be predicted what will happen to the company in the future. The purpose of this study is to determine the most dominant influence between current ratio and Debt to Equity ratio to return on Assets on cosmetics companies listed on the Stock Exchange. Long term contribution in research to provide information about the dominant influence between current ratio and debt to equity ratio to return on assets which is useful for the investors. Method used in this research is documentation method, that is research which use data collecting method by looking at report finance. The result of this research is Current ratio has more dominant influence to ROA compared to Debt to Equity ratio to ROA. Keywords: Dominant Influence, Current ratio, Debt to Equity ratio, Return on Assets

scholarly journals PENGARUH PEMBIAYAAN MUDHARABAH, PEMBIAYAAN MURABAHAH DAN TABUNGAN MUDHARABAH TERHADAP RETURN ON ASSETS (ROA) PADA BPR SYARIAH

2021 ◽  
Vol 1 (2) ◽  
pp. 158-168
Author(s):  
Fitri maulidatul Rohmaniah ◽  
Eris Munandar
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Financing Risk

The purpose of this study was to determine and analyze the effect of Mudharabah Financing, Murabahah Financing and Mudharabah Savings on Return On Assets (ROA) of Indonesian Sharia People's Financing Banks for the 2015-2020 period. The research method used is descriptive quantitative method. The data used is secondary data. In this study, the analysis used is multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the results of the analysis of this study, it can be seen that partially Mudharabah Financing has a negative and significant effect on Return On Assets, Murabaha financing has a positive and significant effect on Return On Assets and Mudharabah Savings has a positive and significant effect on Return On Assets at Indonesian Islamic People's Financing Bank for the 2015 period. -2020 and simultaneously Mudharabah Financing, Murabahah Financing and Mudharabah Savings have a significant effect on the Return On Assets (ROA) of Indonesian Sharia Rural Banks for the 2015-2020 period. It is expected that the Indonesian Islamic People's Financing Bank will further improve its performance by minimizing financing risk and increasing the amount of third party funds so that its profitability growth is maximized.

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 Pengaruh Karakteristik Perusahaan terhadap Perataan Laba oleh Perusahaan Manufaktur

2020 ◽  
Vol 3 (1) ◽  
pp. 178-186
Author(s):  
Felino Pernando Purba ◽  
Hotmaria Sinaga ◽  
Munawarah Munawarah
Keyword(s):  
Firm Size ◽  
Financial Management ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Current Ratio ◽  
Observation Process ◽  
Equity Ratio

The purpose of this study is to test or analyze the accuracy of the Return On Assets, Firm Size, Current Ratio, Debt to Equity Ratio for Income Smoothing actions on corporate manufacturing published on the Stock Exchange in 2015-2017. In this study using the theories of financial statement analysis, financial management related to Return On Assets, Firm Size, Current Ratio, Debt to Equity Ratio. In this study using a quantitative observation process. In this observation also applies the process of observing data such as financial statements contained on the IDX website. This observation involved 153 corporate manufactures as a population, which each year experienced a profit in 2015-2017. The technique in citing samples in the observation, namely by using purposive sampling techniques so that 37 samples were multiplied for 3 years, 111 research samples were obtained. Simultaneous results with F test shows a significant effect on income smoothing, with the coefficient of determination test results of 4.2% so that the results of the research hypothesis Return On Assets, Firm Size, Current Ratio, Debt to Equity Ratio had no significant impact on income smoothing. And the T test produces a firm size variable that has a partial effect on income smoothing actions.

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