LIQUIDITY ANALYSIS AND LEVERAGE OF RETURNS OF STOCK COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

Stock Returns ◽

Stock Exchange ◽

International Market ◽

Positive Coefficient ◽

Manufacturing Companies ◽

Current Ratio ◽

As the demand and supply of goods and services in the international market increases, many companies are racing to meet the demand. By attracting capital owners (investors) to invest their capital in the company, where the fund is a supporting factor in providing and creating a new product, the company can take a position in the international market and can develop in accordance with the objectives of the company. This study aims to determine the effect of Leverage ratio and Liquidity ratio on Stock Return. This research is included in the type of quantitative research. The population in this study is cement sub-sector manufacturing companies listed on the Indonesian stock exchange. The sample is 6 companies. The sampling technique used is purposive sampling. The data collected is processed using Eviews analysis tools. The data processing method used is multiple linear regression analysis.Based on the results of observation and data analysis on the effect of the current ratio and debt to equity ratio on stock returns using multiple linear regression analysis is not significant, it can be concluded that the current ratio shows a positive coefficient value of 0.006537 with a probability of more than 0.05 that is equal to 0.6901. For debt to equity ratio also shows a positive coefficient value that is equal to 0.116497 with a probability level of more than 0.05 that is 0.0954.

The Effect Of Current Ratio, Debt To Equity Ratio And Inventory Turn Over On Return On Assets On Consumer Goods Companies

Eduvest - Journal Of Universal Studies ◽

10.36418/edv.v1i11.271 ◽

2021 ◽

Vol 1 (11) ◽

Author(s):

Helman Helman

Keyword(s):

Linear Regression ◽

Consumer Goods ◽

Stock Exchange ◽

Sampling Technique ◽

Return On Assets ◽

Current Ratio ◽

Equity Ratio ◽

Turn Over

Consumer Goods industry is a sector that is considered sufficient to encourage the economic growth which has contributed the growth of the country's economy. There are various ratios that can be used as a measuring tool in research. This study uses the theories Current Ratio, Debt To Equity Ratio, Inventory Turn Over and Return On Assets. The method used in this study is a quantitative, and the type of research is quantitative descriptive, and the nature of the research is explanatory. Data collection was performed by means of documentation. Data analysis method used is multiple linear regression analysis. Population were consumer goods companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2018 totaling 26 companies. The 104 samples of the study were drawn by purposive sampling technique. The research used a classic assumption test such as the test for normality, multicollinearity, autocorrelation and heteroscedasticity. The research model used is multiple linear regression. The study concludes that simultaneously Current Ratio, Debt To Equity Ratio and Inventory Turn have a significant effect on Return On Assets. Partially, Current Ratio (CR) and Debt To Equity Ratio (DER) do not have a significant effect on Return On Assets (ROA) while the Inventory Turn Over has a significant effect on Return On Assets (ROA) of consumer goods companies listed in the Indonesia Stock Exchange in the period of 2015 -2018.

PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

SIMAK ◽

10.35129/simak.v17i01.67 ◽

2019 ◽

Vol 17 (01) ◽

pp. 32-41

Author(s):

Hasmirati Hasmirati ◽

Alfin Akuba

Keyword(s):

Linear Regression ◽

Analytical Method ◽

Stock Exchange ◽

Descriptive Analysis ◽

Manufacturing Companies ◽

Return On Assets ◽

Current Ratio ◽

The object of this research is the manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used in this study is descriptive analysis using multiple linear regression where the data obtained from the Indonesia Stock Exchange. The results obtained in this study are simultaneous current ratios, and the debt to equity ratio has a significant effect on return on assets. Partially the current ratio has a negative and significant effect on return on assets, while the debt to equity ratio has a positive and significant effect on return on assets.

Faktor-Faktor yang Mempengaruhi Return Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v4i5.9232 ◽

2020 ◽

Vol 4 (5) ◽

pp. 224

Author(s):

Dylen Limto ◽

Carunia Mulya Firdausy

Keyword(s):

Linear Regression ◽

Statistical Method ◽

Stock Return ◽

Sampling Method ◽

Stock Exchange ◽

Manufacturing Companies ◽

Return On Assets ◽

Current Ratio ◽

The purpose of this research is to analyze the effect of Earning Per Share, Debt to Equity Ratio, Return on Assets, and Current Ratio on Stock Return in manufacturing companies listed in Indonesia Stock Exchange for the period of 2015 until 2017. This research used 198 data from manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method. The statistical method used to analyze the data in this research is multiple linear regression. The result of this research shows that earning per share and debt to equity ratio have no significant effect on stock return, return on assets and current ratio have significant effect on stock return.

FAKTOR INKONSISTENSI PERUSAHAAN DALAM PEMBAYARAN DIVIDEN

Jurnal Benefita ◽

10.22216/jbe.v2i3.2108 ◽

2017 ◽

Vol 2 (3) ◽

pp. 267

Author(s):

Alfatur Devaki

Keyword(s):

Linear Regression ◽

Stock Exchange ◽

Current Ratio ◽

Dividend Payout ◽

Return On Equity ◽

During the period 2012-2015 found 46 companies listed in LQ 45 did not consistently pay dividends to shareholders. This is a problem because consitent or stable dividend payouts are very important for investors as an evaluation of owner’s equity. This study aims to determine factors which affect the companies inconsistency in dividend payouts by testing profitability factor which is measured by return on equity, leverage factor which is measured by debt to equity ratio, and liquidity factor which is measured by current ratio on companies listed in LQ 45 in Indonesia Stock Exchange 2012-2015. The population of this research was all of companies listed in LQ 45 in Indonesia Stock Exchange, and the sampel consisted of thirty companies. The analysis was conducted by using multiple linear regression. The results indicated that simultaneously the return on equity, debt to equity ratio, and current ratio affected on dividend payout ratio. While partially the return on equity affected positively on dividend payout ratio, the debt to equity ratio affected negatively on dividend payout ratio, and current ratio did not affect on dividend payout ratio.Selama periode 2012-2015 ditemukan 46 perusahaan yang terdaftar dalam Indeks LQ 45 tidak konsisten membayarkan dividen kepada pemegang saham. Hal ini menjadi masalah karena pembayaran dividen yang dilakukan secara konsisten atau stabil sangat penting bagi investor sebagai evaluasi terhadap ekuitas pemilik. Penelitian ini bertujuan untuk menentukan faktor-faktor yang mempengaruhi inkonsistensi perusahaan dalam pembayaran dividen yaitu dengan menguji faktor profitabilitas yang diukur dengan returnon equity, faktor leverage yang diukur dengan debt to equity ratio, dan faktor likuiditas yang diukur dengan current ratio pada perusahaan LQ 45 di Bursa Efek Indonesia periode tahun 2012-2015. Populasi dari penelitian ini adalah seluruh perusahaan LQ 45 di Bursa Efek Indonesia, dan sampel terdiri dari 30 perusahaan. Pengujian dilakukan dengan menggunakan metode analisis regresi linier berganda. Hasil peneltian menunjukkan bahwa return on equity, debt to equity ratio, dan current ratio berpengaruh secara simultan terhadap dividend payout ratio. Sedangkan secara parsial,return on equitydan debt to equity ratio berpengaruh terhadap dividend payout ratio, namun current ratio tidak berpengaruh terhadap dividend payout ratio

Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i03.p24 ◽

2019 ◽

pp. 2293

Author(s):

Ida Ayu Intan Dwiyanti ◽

I Ketut Jati

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance

Effect of Current Ratio, Return on Equity, Debt to Equity Ratio, and Assets Growth on Dividends of Payout Ratio in Manufacturing Companies Listed in Indonesia Stock Exchange During 2014-2016

International Journal of Advances in Social and Economics ◽

10.33122/ijase.v1i1.31 ◽

2019 ◽

Vol 1 (1) ◽

pp. 1

Author(s):

A. A. Ayu Erna Trisnadewi ◽

I Wayan Rupa ◽

Komang Adi Kurniawan Saputra ◽

Ni Nyoman Dita Mutiasari

Keyword(s):

Regression Coefficient ◽

Stock Exchange ◽

Sampling Technique ◽

Manufacturing Companies ◽

Current Ratio ◽

Dividend Payout ◽

Return On Equity ◽

Negative Effect ◽

This study aims to determine the effect of the current ratio, return on equity, debt to equity ratio, and assets growth on the dividend payout ratio in manufacturing companies listed on the Indonesia Stock Exchange during 2014-2016. The population in this study were 124 companies. The sampling technique used in this study was purposive sampling with a sample of 57 financial statements consisting of 19 companies. The data analysis technique used is multiple linear regression analysis using the SPSS program. The results showed that the current ratio did not affect the dividend payout ratio with a significance value of 0,246> 0,05. Return on equity has a positive effect on dividend payout ratio with a significance value of 0,030 <0,05 and a regression coefficient of 0,284. Debt to equity ratio has a negative effect on dividend payout ratio with a significance value of 0,042 <0,05 and a regression coefficient of -0,155. Assets growth has a negative effect on dividend payout ratio with a significance value of 0,045 <0,05 and a regression coefficient of -0,378.

ANALISIS PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), NET PROFIT MARGIN (NPM), DAN FIRM SIZE TERHADAP EARNING PER SHARE (EPS) (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang tercatat di BEI Periode 2014-2018)

KEUNIS ◽

10.32497/keunis.v7i2.1589 ◽

2019 ◽

Vol 7 (2) ◽

pp. 106

Author(s):

Muhammad Subhan Nurul Umam ◽

Edi Wijayanto ◽

Mochammad Abdul Kodir

Keyword(s):

Linear Regression ◽

Firm Size ◽

Profit Margin ◽

Current Ratio ◽

Basic Industry ◽

Net Profit ◽

Equity Ratio ◽

Chemicals Sector

The purpose of this research is to analyze the effect and significancy of current ratio, debt to equity ratio, net profit margin, and firm size toward earning per share at Basic Industry And Chemicals Sector Companies during the period 2014-2018. The population and sample in this research is 7 companies at the Basic Industry And Chemicals Sector Companies which is chosen by proposive sampling. Analyze model used in this research is multiple linear regression dated panel analysis model operated by the software eviews 10.0. The result of the multiple linear regression analysis dated panel model shows that (1) The current ratio toward earning per share is not significant (2) The effect debt to equity ratio toward earning per share is not significant (3) The effect of net profit margin toward earning per share is significant (4) The effect of firm size toward earning per share is significant.

PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE PERUSAHAAN DAN PROFITABILITAS TERHADAP RETURN SAHAM

Jurnal Ilmiah Bisnis dan Ekonomi Asia ◽

10.32812/jibeka.v11i2.43 ◽

2018 ◽

Vol 11 (2) ◽

pp. 32-37

Author(s):

Raisa Fitri

Keyword(s):

Linear Regression ◽

Stock Returns ◽

Quantitative Methods ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Sampling Technique ◽

Return On Equity ◽

This research aimed to analyze the influence the dividend policy proxied by Dividend Payout Ratio (DPR), leverage the company proxied by Debt to Equity Ratio (DER) and profitability proxied by Return On Equity (ROE) to return stock in companies manufacturing sub-sectors of the food and drinks listed in Indonesia Stock Exchange period 20013-2015. This study uses quantitative methods. The sampling technique used purposive sampling method and selected according to established criteria. Model analysis used multiple linear regression. From the analysis of the following results, dividend policy (DPR), the company's leverage (DER), profitability (ROE) either partially or simultaneously has no effect on stock returns

ANALISIS PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN

MAKSIMUM ◽

10.26714/mki.8.3.2018.1-10 ◽

2019 ◽

Vol 8 (3) ◽

pp. 1

Author(s):

Ika Listyawati ◽

Rosiana Ramadhan

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Capital Structure ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies

The purpose of this study was to test and analyze the influence of financial ratios on firm value carriedout in the manufacturing companies listed on the Indonesia Stock Exchange period 2013 to 2017. The samplingin this study used a purposive sampling technique. Based on predetermined criteria, this study uses multiplelinear regression analysis with the help of the SPSS program. The results of multiple linear regression analysis were obtained by the regression equation Y = α +β1x1 + β2x2 + β3x3 + ε. Based on the results of hypothesis testing, it was found that the variables of profitabilityand capital structure had a positive and significant effect on the value of the company, while the variablegrowth of the company was not significant towards firm value.