scholarly journals Pengaruh Current Ratio, Return On Equity, dan Total Asset Turnover Terhadap Earning Per Share (Studi Empiris: Pada Perusahaan Sektor Kertas Dan Pulp Yang Terdaftar Pada Bursa Efek Indonesia Periode Tahun 2013 – 2017)

2020 ◽  
Vol 1 (1) ◽  
pp. 9-22
Author(s):  
Wahyu Abadi ◽  
Hermansyah Hermansyah
Keyword(s):  
Stock Exchange ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Report ◽  
Regression Methods ◽  
Correlational Research ◽  
Asset Turnover ◽  
Paper And Pulp ◽  
Turn Over

The purpose of the research is to examine the influence of Current Ratio, Return On Equity, and Total Asset Turn Over on Earning Per Share. The sample of this research is a paper and pulp companies listed on the Indonesia Stock Exchange period 2013 – 2017 as much as 4 companies in 5 period. Data collected from financial report from year ended 2013 – 2017. This research is used quantitative approach with a type of correlational research. This research using multiple linier regression methods with the SPSS version 24 Programs. The results of the analysis show that as simultaneously, the Current Ratio, Return On Equity, and Total Asset Turn Over have a significant effect on Earning Per Share. It showed by significant value of F-test 0,000 lower than 0,05.

scholarly journals THE EFFECT OF CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), TOTAL ASSET TURNOVER (TAT) AND FIRMS SIZE (FS) TO RETURN ON EQUITY (ROE) IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2013 -2018.

2019 ◽  
Vol 3 (2) ◽  
pp. 297
Author(s):  
Mahmudin Mahmudin ◽  
Elfreda Aplonia Lau ◽  
Beatrix Tandirerung
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
The Other ◽  
Total Asset ◽  
Test Results ◽  
Current Ratio ◽  
Return On Equity ◽  
Mining Companies ◽  
Asset Turnover ◽  
Equity Ratio

This research was conducted to know and analysis the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Firm Size (FS) on Return on Equity (ROE) in mining companies listed on the Indonesia Stock Exchange in 2013 -2018. The study was conducted using multiple linear regression methods.The results of research say that simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Firm Size (FS) have a significant effect on Return on Equity (ROE. The test results show that Partially Debt to Equity Ratio (DER) and Firm Size (FS) have a positive and significant effect on Return on Equity (ROE). While Total Asset Turnover (TAT) has a positive and significant effect on Return on Equity (ROE). On the other hypothesis testing, Current Ratio (CR) has no significant effect on Return on Equity (ROE).

scholarly journals Analisa Rasio Keuangan untuk Memprediksi Perubahan Laba pada Perusahaan Telekomunikasi Indonesia

2011 ◽  
Vol 2 (2) ◽  
pp. 883
Author(s):  
Engelwati Gani ◽  
Almitra Indira
Keyword(s):  
Stock Exchange ◽  
Profit Margin ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Operating Margin ◽  
Net Profit ◽  
Turn Over ◽  
Telecommunications Companies

This study was conducted to test the variable Current Ratio (CR), Net Profit Margin (NPM), Operating Margin Ratio (OMR), Return On Equity (ROE), Return on Assets (ROA) and Total Asset Turn Over (tattoo) to changing profit. Data obtained by the method of purposive sampling criteria (1) Telecommunications Companies listed on the Indonesia Stock Exchange (IDX) and consistently throughout the study period (2003 to 2010) and Telecommunication Company that provides the data of financial statements during the study period (2003 to 2010). The analysis showed that the data used in this study have been normally distributed and satisfy the classical assumptions, which include: there is no autocorrelation, no symptoms of multicollinearity, and no symptoms hetereskedasitas. From the results of regression analysis showed that the variables Net Profit Margin (NPM) and Operating Margin Ratio (OMR) partially significant effect on change in earnings. While the variable Current Ratio (CR), Return on Equity (ROE), Return on Assets (ROA) and Total Asset Turn Over (TATTOO) no significant effect on changes in earnings. The six variables used in the study jointly affect changes in earnings. Predictive capability of the six variables simultaneously is equal to 36.4%. 

scholarly journals Faktor-faktor yang mempengaruhi kebijakan dividen pada perusahaan non keuangan

2018 ◽  
Vol 19 (1) ◽  
pp. 92-102
Author(s):  
NOVIA WIJAYA
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Total Asset ◽  
Sales Growth ◽  
Current Ratio ◽  
Return On Equity ◽  
Factors Affecting ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Financial Company

The purpose of this research is to analyze the factors affecting on dividend policy of non financial company that listed in Indonesian Stock Exchange for period 2011 until 2013. This research use return on equity (ROE), current ratio (CR), debt to equity ratio (DER), sales growth (SG), investment opportunity set (IOS), size of firm (SIZE), and total asset turnover (TATO). The data are collected from 99 non financial company listed at Indonesian Stock Exchange (BEI) and the observation period are three years. Sampling method used is purposive sampling and data analysis with multiple linear regression. Empirical evidence shows that, sales growth has influence to dividend policy and return on equity, current ratio, debt to equity ratio, investment, size firm, and total asset turnover have not influence to dividend policy.  

Pengaruh Ukuran Perusahaan, Debt to Equity Ratio, Return on Equity, Produktivitas dan Current Ratio Terhadap Peringkat Obligasi

2014 ◽  
Vol 6 (2) ◽  
pp. 56-76 ◽  
Author(s):  
Martinus Martinus ◽  
Rosita Suryaningsih
Keyword(s):  
Financial Institution ◽  
Stock Exchange ◽  
Total Sample ◽  
Total Asset ◽  
Company Size ◽  
Current Ratio ◽  
Bond Rating ◽  
Return On Equity ◽  
Equity Ratio ◽  
Turn Over

The objectives of this research is to examine the effect of Company Size proxied by Total Asset, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity proxied by Total Asset Turn Over (TATO), and Current Ratio (CR) both partially and simultaneously towards Bond Rating. Bond rating is important to be considered by investors and creditors since it can indicate the company’s default risk. The objects of this study are financial institution which were entire financial companies that issuing bonds and rated by PT PEFINDO for 2012, 2013, and 2014, and listed at the Indonesia Stock Exchange periode 2011-2013. Total sample in this research are 18 companies that selected with purposive sampling and analyzed by using multiple regression method. The data used in this study are secondary data such as financial statements and list of bond rating PT PEFINDO. The result of this research indicates that (1) Company Size proxied by Total Asset had a significant affect towards bond rating (2) Debt to Equity Ratio (DER) had no effect towards bond rating (3) Return On Equity (ROE) had no effect towards bond rating (4) Productivity proxied by Total Asset Turn Over (TATO) had no effect towards bond rating (5) Current Ratio (CR) had no effect towards bond rating (6) Company Size, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity, and Current Ratio (CR) simultaneously have a significant effect towards Bond Rating. Keywords: Company Size, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity, Current Ratio (CR), Bond Rating

scholarly journals ANALISIS RASIO KEUANGAN PT. TELEKOMUNIKASI INDONESIA TBK TAHUN 2017-2019

2020 ◽  
Vol 2 (2) ◽  
pp. 58-74
Author(s):  
Felia Eka Srilestari ◽  
Galuh Cahya Gumilang ◽  
Hasbiyalloh ◽  
Hendi Valerian ◽  
Husna Qurrota Aini ◽  
...  
Keyword(s):  
Profit Margin ◽  
Total Asset ◽  
Fixed Asset ◽  
Current Ratio ◽  
Asset Return ◽  
Return On Equity ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Turn Over

Penelitian ini dilakukan untuk menganalisis rasio keuangan PT. Telekomunikasi Indonesia Tbk. selama periode 2017 hingga 2019 untuk melihat kemampuan perusahaan menggunakan rasio keuangan dan laporan perusahaan. Penelitian ini menggunakan data sekunder dengan memanfaatkan laporan keuangan dan laporan perusahaan. Alat analisis yang digunakan dalam penelitian ini adalah menggunakan rasio likuditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas. Berdasarkan hasil penelitian ini menunjukkan bahwa kinerja keuangan PT. Telekomunikasi Indonesia Tbk. selama periode penelitian mengalami peningkatan dan penurunan. Hasil Perhitungan rasio likuiditas yang terdiri dari Current Ratio, Quick Ratio, dan Cash Ratio untuk periode 2017 hingga 2019 menurun. Pengukuran dan rasio solvabilitas yang menggunakan Debt to Assets Ratio dan Debt to Equity Ratio untuk periode 2017 hingga 2019 meningkat. Untuk rasio aktivitas yang terdiri dari Total Asset Turn Over dan Fixed Asset TurnOver untuk periode 2017 hingga 2019 menurun. Dan untuk rasio profitabilitas yang terdiri dari Net Profit Margin, Return on Asset, Return on Equity 2017 hingga 2019 menurun.

scholarly journals DETERMINANTS OF FUNDAMENTAL STOCK RETURN FACTORS AT TEXTILE AND GARMENT COMPANY, ANALYSIS DATA PANEL FOR PERIOD 2012 - 2019

2020 ◽  
Vol 1 (4) ◽  
pp. 581-592
Author(s):  
P. Sihombing Sihombing ◽  
Fanny Ferdiantoputera Sinaga
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Data ◽  
Total Asset ◽  
Annual Data ◽  
Current Ratio ◽  
Return On Equity ◽  
Asset Turnover ◽  
Equity Ratio

This research aims to examine and analyze the effect of current ratio, total asset turnover, debt to equity ratio and return on equity on the value of stock of textile and garment companies in the Indonesia Stock Exchange for the period of 2012 to 2019. This research uses annual data for the observation period from 2012 to 2019. The population is textile and garment companies listed on the Indonesia Stock Exchange in 2012 to 2019 and up to 19 companies. The sampling technique used purposive sampling, found a sample of 7 companies with 8 years observation so that the total observation obtained was 56. The model used is the Common Effect Model. The results of the analysis show that the total asset turnover have a significant negative effect and return on equity have a significant positive effect, while the current ratio and debt to equity ratio have no significant effect on stock returns of textile and garment companies in the Indonesia Stock Exchange for the period of 2012 to 2019.

scholarly journals Pengaruh Debt to Equity Ratio, Current Ratio, dan Total Asset Turnover terhadap Return on Equity pada Perusahaan Consumer Goods Industry

2020 ◽  
Vol 20 (3) ◽  
pp. 856
Author(s):  
Indah Astry Wahyuni Sagala ◽  
Cathrine J Pane ◽  
Evrina Yolanda ◽  
Ningsih Firda Yanti ◽  
Maya Sabirina Panggabean
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Return On Capital ◽  
Asset Turnover ◽  
Consumer Goods Industry ◽  
Total Turnover

Debts to Equty, Current Ratio, and Total Turnover of Assets to Return On Equity in the Consumer Goods Industry Company that were found on the Indonesia Stock Exchange for the period 2013-2018. This study uses a sample of 19 Consumer Goods Industry companies that were found on the Indonesia Stock Exchange in the period 2013-2018. This research is quantitative research. The data used are secondary data obtained from the site www.Idx.co.id. The sampling method is Purposive Sampling. Data analysis method used is multiple linear testing. The results showed that the Debt to Equity was insignificant to Return on Capital, the current ratio was calculated partially and significantly to Return on Capital and Total Asset Turnover was not partially related and not significant to Return on Capital. Meanwhile, all independent variables in this study support Return on Equity.

scholarly journals The Effect of Current Ratio, Return on Assets, Total Asset Turnover and Sales Growth on Capital Structure in Manufacturing Company

2020 ◽  
Vol 4 (3) ◽  
pp. 489
Author(s):  
Mohd. Nawi Purba ◽  
Erika Kristiany Br Sinurat ◽  
Ahmad Djailani ◽  
Winda Farera
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Total Asset ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Asset Turnover ◽  
Turn Over ◽  
The Capital Structure

This study aimed to determine how much effect the Current Ratio, Return on Assets, Total Asset Turnover and Sales Growth have on the Capital Structure of manufacturing companies listed on the IDX from 2016 to 2018. The research method used was descriptive method and multiple linear analysis method. The population of this study was 144 companies with a sample of these companies, namely 73. The data used were financial reports published by the Indonesia Stock Exchange through the website www.idx.co.id. The variables related to this research are the Current Ratio, Return on Assets, Total Asset Turnover, and Sales Growth. The results showed that partially Current Ratio has a negative and significant effect on Capital Structure, Return on Asset did not have a significant effect on Capital Structure, and Total Asset Turn Over has no significant effect on Capital Structure, and Sales Growth has no significant effect on Capital Structure in manufacturing companies listed on the Indonesia Stock Exchange. Simultaneously Current Ratio, Return on Asset, Total Asset Turn Over and Sales Growth together have a significant effect on the capital structure of companies listed on the Indonesia Stock Exchange.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
pp. 13-26
Author(s):  
Dami Yanti Sihombing ◽  
Kornel Munthe
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Total Asset ◽  
Debt Ratio ◽  
Current Ratio ◽  
Return On Equity ◽  
Analysis Technique ◽  
Sample Data ◽  
Research Population ◽  
Asset Turnover

This study aims to determine and analyze the effect of financial performance on stock prices on plantation companies listed on the Indonesia Stock Exchange. The research population is all plantation companies listed in Indonesia Stock Exchange 2007 - 2010 as many as 7 companies. This population is also a research sample. Data were collected through documentation techniques. Data analysis technique used is multiple linear regression. From the results of the discussion can be concluded that partially that the current ratio, total asset turnover, and return on equity have a significant positive effect on stock prices, while debt ratio has a negative and significant effect on stock prices. Simultas current ratio, debt ratio, total asset turnover, and return on equity have a significant effect on stock prices at plantation companies listed in Indonesia Stock Exchange

scholarly journals ANALISIS CURRENT RATIO, DEBT TO EQUITY RATIO DAN TOTAL ASSET TURN OVER TERHADAP RETURN ON EQUITY

2017 ◽  
Vol 1 (1) ◽  
pp. 97
Author(s):  
Henda Hendawati
Keyword(s):  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Turn Over

Keberhasilan kinerja keuangan perusahaan dapat diukur dari Return On Equity (ROE) yang diberikan oleh perusahaan tersebut. ROE merupakan tuntutan pemberi dana (investor) kepada manajemen perusahaan untuk mampu memperoleh laba bersih (net profit) dari dana yang diinvestasikan kedalam perusahaan, sebagai bentuk pertanggung jawaban kinerja manajemen. Besarnya net profit dipengaruhi oleh beberapa faktor seperti Current Ratio (CR), Debt to Equity Ratio(DER) dan Total Asset Turnover (TAT). Fokus masalah penelitian ini adalah menjelaskan bagaimana kondisi CR, DER, TATdanROE serta bagaimana pengaruh variabel-variabel tersebut terhadap ROE. Penelitian ini bertujuan untuk mengetahui, mengkaji dan menganalisis kondisi CR, DER,  TAT dan ROE pada Badan Usaha Milik Negara (BUMN) Tbk., baik parsial maupun simultan selama periode penelitian. Objek penelitian dilakukan pada (BUMN) Tbk. non Bank. Metode penelitian yang digunakan adalah  metode Descrisptive dan Verificative, yang dideskriptifkan dalam Current Ratio, Debt To Equity Ratio, Total Asset Turnover dan Return On Equity, sedangkan yang diverifikatifkan adalah pengaruh Current Ratio, Debt To Equity Ratio dan Total Asset Turnover terhadap Return On Equity. Populasi penelitian ini adalah 11 (BUMN) Tbk., untuk periode tahun 2005 - 2010. Hasil penelitian secara umum kondisi rata-rata CR, DER, TAT dan ROE periode tahun 2005 - 2010 mengalami fluktuatif. Berdasarkan hasil pengujian hipotesis, CR menunjukkan secara parsial tidak mempunyai pengaruh terhadap ROE, dan DER menunjukkan secara parsial mempunyai pengaruh terhadap ROE, sedangkan TAT menunjukkan secara parsial  tidak  mempunyai pengaruh terhadap ROE. Secara simultan bahwa variabel CR, DR dan TAT tidak mempunyai pengaruh terhadap variabel ROE. 

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