PENGARUH DEBT TO TOTAL ASSET RATIO DAN TOTAL ASSET TURN OVERTERHADAP EARNING PERSHARE PADA PERUSAHAAN SUBSEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Data Processing ◽  
Pharmaceutical Company ◽  
Stock Exchange ◽  
Total Asset ◽  
Coefficient Of Determination ◽  
Simultaneous Test ◽  
Earnings Per Share ◽  
Regression Test ◽  
Asset Turnover ◽  
Convenience Sampling

The purpose of this study was to determine whether there is influence of debt to total assets ratio and total asset turnover to earnings per share in the sub-sector pharmaceutical company listed on the Indonesia Stock Exchange. Samples were taken throughout the pharmaceutical company listed on the Indonesia Stock Exchange for the years 2010 to 2015, sampling using a convenience sampling is sampling based on the desire of researchers. Analysis of data using multiple regression test the accuracy of the model (the classical assumption), hypothesis testing using the coefficient of determination (R ²), partial test (t test) and a simultaneous test (f test), while the data processing using SPSS. The results showed that test the coefficient of determination (R ²) DAR and TATO variable able to explain the existence of the variable Earning Per Share, besides partially and simultaneously DAR and TATO negative and not significant to Earning Per Share.Keywords: Debt to total assets ratio, total asset turnover and earnings per share.

scholarly journals Pengaruh Current Ratio , Total Asset Turnover, Net Profit Margin Terhadap Perubahan Laba Pada Perusahaan Perdagangan Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

2020 ◽  
Vol 3 (1) ◽  
pp. 12
Author(s):  
Rika Wani Juwita ◽  
Yois Nelsari Malau
Keyword(s):  
Stock Exchange ◽  
Profit Margin ◽  
Total Asset ◽  
Coefficient Of Determination ◽  
Current Ratio ◽  
Purposive Sampling ◽  
Simultaneous Test ◽  
Investment Companies ◽  
Net Profit ◽  
Asset Turnover

The purpose of this study was to examine and analyze the effect of the current ratio, total asset turnover, net profit margin on changes in profits in the service trading and investment companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The independent variables used in this study are, current ratio, total asset turnover, net profit margin while the dependent variable changes earnings. The population used in this study amounted to 134 companies by taking the financial statement data that is in the service trading and investment companies listed on the Indonesia Stock Exchange. The sample of this study was taken using purposive sampling obtained as many as 45 samples. This research uses a quantitative approach, descriptive research type, the nature of causal relationship research. Data collection techniques with documentation techniques. The statistical analysis test used is the classic asumi test, multiple linear analysis research model, and the coefficient of determination using the simultaneous test and partial test on the table of significant values of 0.05. The results of this study indicate partially the current ratio, total asset turnover, net profit margin does not have a positive and significant effect on changes in earnings, Simultaneously current ratio, total asset turnover, net profit margin influence and significantly affect earnings changes Adjusted R Square test results show 1.1% of the variation in the dependent variable changes in earnings that can be explained by the current ratio, total asset turnover, net profit margin while the remaining 98.9%.is explained by other variables that are outside this study for example company size, capital and devidensTujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh current ratio, total asset turnover, net profit margin  terhadap perubahan laba pada perusahaan perdagangan jasa dan investasi yang terdaftar di BEI periode 2014-2017. Variabel independen menggunakan current ratio, total asset turnover,net profit margin sedangkan variabel dependennya perubahan laba. Populasi berjumlah 134 perusahaan dengan mengambil data laporan keuangan pada perusahaan perdagangan jasa dan investasi yang terdaftar di BEI.  Sampel penelitian menggunakan purposive sampling diperoleh sebanyak 45 sampel. Penelitian ini menggunakan pendekatan kuantitaif, jenis penelitian deskriptif, sifat penelitian hubungan kausal. Teknik pengumpulan data dengan teknik dokumentasi. Uji analisis statistik yang digunakan yaitu uji asumi klasik, model penelitian analisis linier berganda, dan koefisien determinasi menggunakan uji simultan dan uji parsial pada tabel nilai signifikan sebesar 0,05. Hasil penelitian secara parsial current ratio, total asset turnover,net profit margin tidak berpengaruh positif  dan tidak signifikan terhadap perubahan laba. Secara simultan current ratio, total asset turnover,net profit margin berpengaruh dan signifikan terhadap perubahan laba Hasil uji Adjusted R Square  menunjukkan 1,1% dari variasi variabel dependen perubahan laba yang dapat dijelaskan oleh current ratio, total asset turnover,net profit margin sedangkan sisanya 98,9% dijelaskan oleh variabel lain yaitu diluar penelitian ini contohnya ukuran perusahaan, modal dan deviden.

THE EFFECT OF TOTAL ASSET TURNOVER, NET PROFIT MARGIN, AND DEBT TO EQUITY RATIO ON PROFIT GROWTH IN AUTOMOTIVE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (2) ◽  
pp. 231-244
Author(s):  
Dody Firman ◽  
Salvia Salvia
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Profit Margin ◽  
Data Sources ◽  
Total Asset ◽  
Coefficient Of Determination ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Profit Growth

This study aims to determine whether total asset turnover, net profit margin, and debt to equity ratio have an effect either partially or simultaneously on profit growth in automotive companies listed on the Indonesia Stock Exchange. The approach used in this study is an associative approach. The population used in this study were 13 companies and a sample that met the criteria (purposive sampling) was 7 companies. Data collection techniques used in this study using documentation techniques and data sources used in this study are secondary data sources. The data analysis technique used in this study is a quantitative technique with multiple linear regression analysis, hypothesis testing and coefficient of determination test. Data management using SPSS (Statistical Package For The Social Sciences) version 20 for windows. The results of this study are partially total asset turnover has no effect on profit growth. Partially, net profit margin has no effect on profit growth. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period.

scholarly journals Pengaruh Times Interest Earned Ratio, Total Asset Turnover dan Perputaran Modal Kerja terhadap Profitabilitas pada Perusahaan Sub Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017

2019 ◽  
Vol 2 (2) ◽  
pp. 253-264
Author(s):  
Yunita Yunita ◽  
Shelly Shelly ◽  
Novia Ariani ◽  
Erline Chandra ◽  
Selvia Selvia ◽  
...  
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Total Asset ◽  
Coefficient Of Determination ◽  
Research Approach ◽  
Working Capital ◽  
Asset Turnover

This research was conducted with the aim of testing and analyzing how the influence of times interest earned ratio, total asset turnover and working capital turnover on profitability both simultaneously and partially in property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used in this study is a quantitative research approach, the type of research is associative or relationship and the nature of research is a causal relationship. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. Withdrawal of the study sample using purposive sampling technique, so that the research sample obtained as many as 90 observation observations. Data analysis method used in this study is the classic assumption test and multiple linear regression analysis with the SPSS program. The results of this study indicate that simultaneously times interest earned ratio, total asset turnover and working capital turnover have a significant effect on profitability. Partially, times interest earned ratio and total asset turnover have a significant effect on profitability while time working capital turnover has no effect on profitability. The test results of the coefficient of determination obtained by the value of R Square of 0.502, which means that the influence of times interest erned ratio, total asset turnover and working capital turnover on profitability in property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017 is 50.2%, while the remaining 49.8% is influenced by other factors.

scholarly journals PENGARUH TURNOVER KARYAWAN TERHADAP KINERJA KARYAWAN DI RAZ HOTEL MEDAN

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Data Processing ◽  
Hypothesis Testing ◽  
Multiple Regression ◽  
Employee Turnover ◽  
Employee Performance ◽  
Coefficient Of Determination ◽  
Sample Analysis ◽  
Simultaneous Test ◽  
Regression Test ◽  
Negative Effect

The purpose of this study was to determine whether there is influence of employee turnover in the Employee Performance Raz Hotel Medan. Samples were all employees Hotel, sampling using saturated samples that the population of the whole sample. Analysis of data using multiple regression test the accuracy of the model (the classical assumption), hypothesis testing using the coefficient of determination (R2), simultaneous test (F test) and partial test (t test), while the data processing using SPSS. The results showed that of the coefficient determination Turnover variables affect the performance of employees, in addition to the partial and simultaneous employee turnover and no significant negative effect on employee performance.

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2020 ◽  
Vol 7 (1) ◽  
pp. 88
Author(s):  
Lisma Aniyati ◽  
Hendro Setyono
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Coefficient Of Determination ◽  
The Real ◽  
The Real Estate ◽  
Simultaneous Test ◽  
Asset Turnover ◽  
Real Estate Company

This research  aimed to analyze and test the effect of financial ratios of the dividend  policy on the real estate and properties listed in the Indonesia Stock Exchange. The  independent variables is used Return On Investment (ROI), Debt to Total  Assets (DTA),  Earning  Per  Share  (EPS),  and  Total  Asset  Turnover (TATO). Another dependent variable is used dividend Payout Ratio (DPR). The population  of  this  research is 50 companies. There  are  from the  real estate companies and properties  which registered  in Indonesia Stock Exchange in the  period  2012-2014.  Because  not  all  members  of  the  population  is  meet  the criteria,  the  sampling  method  is  used  purposive  sampling  method  there  are  9 samples.  The  analytical  method  are  used  the  classic  assumption  test  and regression test. Based on the survey results showing  that  from  partially there is only  DTA variables  were  not  significantly  influent  to  the  dividend  policy  on  real  estatecompany  and properties  which registered  in Indonesia  Stock Exchange. Another variable  are  ROI, EPS, and TATO  were  significant effect  to  the dividend policy on real estate and properties which registered in Indonesia Stock Exchange. The  results  simultaneous  test  showed  the  ROI,  DTA,  EPS,  and  TATO variables  has  an  influence  to  the  real  estate  company  and  properties  whichregistered in indonesian Stock Exchange. The  higher  coefficient of determination is 49.10%.

scholarly journals PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Data Processing ◽  
Stock Exchange ◽  
T Test ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Regression Test ◽  
Simple Regression

The purpose of this penenlitian is to determine whether the effect of working capital on profitability at PT WijayaKarya listed Tbk Indonesia Stock Exchange. The research sample was conducted in PT WijayaKaryaTbk listed in Indonesia Stock Exchange for the years 2011 to 2015, the data used simple regression test, testing the hypothesis using the coefficient of determination (R2), partial test (t test), while the data processing using SPSS , The results showed that the test of the coefficient of determination (R2) indicates that the variable working capital on profitability in Indonesia Stock Exchange is not positive and significant impact, while the partial test (t test) working capital on profitability at PT WijayaKarya.

scholarly journals THE EFFECT OF EARNING PER SHARE, INVESTMENT OPPORTUNITY SET, TOTAL ASSET TURNOVER, AND COLLATERALIZABLE ASSET ON DIVIDEND POLICY (Research on Consumer Goods Industrial Sector Companies Listed on the Indonesian Stock Exchange for the 2015-2019 period)

2021 ◽  
Vol 11 (3) ◽  
pp. 209-222
Author(s):  
Annisa Rizal ◽  
Dedik Nur Triyanto
Keyword(s):  
Consumer Goods ◽  
Dividend Policy ◽  
Negative Impact ◽  
Stock Exchange ◽  
Total Asset ◽  
Investment Opportunity ◽  
Earnings Per Share ◽  
Asset Turnover ◽  
Consumer Goods Industry ◽  
Retained Earnings

Dividend policy is a company's decision to determine whether the profits earned by the company will be distributed to investors in the form of dividends or by increasing the company's retained earnings. The purpose of this research was to determine the effect of earnings per share, investment opportunities, total asset turnover, and collateralizable assets on dividend policy in consumer goods industry entities listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this research was the consumer goods industry listed on the Indonesia Stock Exchange of 52 entities in 2015-2019. The technique of determining the sample used is purposive sampling. The samples obtained are 13 companies incorporated in the consumer goods industry sectors in the Indonesia Stock Exchange for 2015-2019. Based on the analysis, the result shows that the variable total asset turnover partially has a significant positive effect on dividend policy. Collateralizable asset variable has a significant negative impact on dividend policy. In contrast, the investment opportunity variables and earnings per share don't affect dividend policy. This research can be used as a reference for stakeholders in the company to consider the total asset turnover that affects dividend policy in a company.

scholarly journals EFFECTS OF EPS, DER, TATO, ON ROA IN THE HOTEL, RESTAURANT AND TOURISM SECTOR

2020 ◽  
pp. 88-97
Author(s):  
Dian Primanita Oktasari
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Total Asset ◽  
Return On Assets ◽  
Earnings Per Share ◽  
Common Effect ◽  
Saturated Sample ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Sample Method

This study aims to determine the effect of earnings per share, debt to equity ratio, and total asset turnover, on return on assets in companies listed on the Indonesia Stock Exchange, hotels, restaurants and tourism sub-sectors in 2013-2017. The independent variables in this study are earnings per share, debt to equity ratio, and total asset turnover, while the dependent variable is return on assets. The sample selection in this study used the saturated sample method and obtained 7 companies as samples. Research data obtained from the Indonesia Stock Exchange. The method used in this study is panel data regression and found that the more appropriate model used is the common effect. The results of this study indicate that earnings per share and debt to equity ratio have a positive and significant effect on return on assets and total asset turnover has a negative and significant effect on return on assets.

scholarly journals PENGARUH PROMOSI DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK SUSU DANCOW PADA IRIAN SUPERMARKET AKSARA

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Data Analysis ◽  
Data Processing ◽  
Hypothesis Testing ◽  
Test Data ◽  
Significant Influence ◽  
Coefficient Of Determination ◽  
Purchasing Decisions ◽  
Purchasing Decision ◽  
Simultaneous Test ◽  
Regression Test

The Purpose of this research is to know much influence promotion and price to purchasing decisions milk Dancow produks at Irian Supermarket Aksara Medan. The sample are 100 consumers who purcahase milk Dancow products, using Accidental sampling is taking respondents as a sample by chance. Data Analysis using multiple regression test the accuracy of the model ( the classical assumption), hypothesis testing using the coefficient of determination (R2), partial test (t test), and a simultaneous test (f test), data processing using SPSS 20. Results showed that of the test the coefficients of determination (R2) variable Promotion and price are able to explain the existence of the variable purchasing decision,besides the partial promotion and price have positives and significant influence on purchasing decision, simultaneous promotion and price have positives and significant impact to purchasing decisions.

PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN LQ45 PERIODE 2013-2017

2019 ◽  
Vol 5 (1) ◽  
pp. 1-17
Author(s):  
Nuri Maulana Ikhsan ◽  
Yohanes Rully Dermawan
Keyword(s):  
Stock Prices ◽  
Share Price ◽  
Financial Ratios ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Book Value ◽  
Earnings Per Share ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to determine the effect of financial ratios on stock prices. Financial ratios used in this study is the Current Ratio, Debt to Equity Ratio, Return On Equity, Total Asset Turnover, Earning Per Share, and Price to Book Value. The type of research used is quantitative to observe the effect of financial ratios on stock prices. This study used a purposive sampling method with a total sample of 20 companies registered in the LQ45 index for the period 2013-2017 and fulfilling the research criteria. The statistical method used is multiple linear regression analysis The results of this study indicate that partially, the variable debt to equity ratio, return on equity, total asset turnover, earnings per share, and price to book value have a significant partial effect on stock prices, while the current ratio variable does not have a partial significant effect on stock prices. Simultaneously the current ratio variable, debt to equity ratio, return on equity, total asset turnover, earnings per share, and price to book value have a significant simultaneous effect on stock prices. And the most dominant influential variable is earnings per share. Keywords:  Current Ratio, Debt to Equity Ratio, Return On Equity, Total Asset Turnover, Earning Per Share, Price to Book Value, and Stock Price.  

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