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

PENGARUH CAR, LDR DAN ROA TERHADAP LABA PERUSAHAAN PERBANKAN TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 23 (1) ◽  
pp. 72-85
Author(s):  
Lasminisih ◽  
Emmy Indrayani
Keyword(s):  
Decision Making ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Financial Statement ◽  
Return On Assets ◽  
Capital Adequacy Ratio ◽  
A Company ◽  
Future Plans

Company financial statement can be used to monitor the performance of a company. Financial statements are also used as a means for decision making so that the company can anticipate future plans. The purpose of this study was to find out the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Return on Assets (ROA) on profit changes percentage of Banking Companies. The number of sample companies used in this study was 27 Banks listed in the Indonesia Stock Exchange with observation periods from 2007 to 2008. The method used in this study was multiple regression. The results of this study have indicated that CAR, LDR, and ROA gave significant effects on changes in Banks profit so that Banking Companies performances can be measured. Keywords: CAR, LDR, ROA, Profit

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.

scholarly journals THE INFLUENCE OF LIQUIDITY, CAPITAL STRUCTURE, PROFITABILITY AND CASH FLOWS ON THE COMPANY’S FINANCIAL DISTRESS

2019 ◽  
Vol 20 (1) ◽  
pp. 59-68
Author(s):  
MUHAMMAD REZA FAHLEVI ◽  
AAN MARLINAH
Keyword(s):  
Capital Structure ◽  
Cash Flow ◽  
Financial Distress ◽  
Stock Exchange ◽  
Financial Statements ◽  
Cash Flows ◽  
Financial Statement ◽  
Flow Ratio ◽  
Return On Assets ◽  
Current Ratio

Financial distress is a complicated phase and multidimensional problem facing by the company. Since it leads the company on the possibility of bankruptcy, this situation needs immediately to be recovered. This study aims to determine the factors that influence the company's financial distress. There are ten variables in this study which are classified into four categories: liquidity, capital structure, profitability and cash flows. This study used financial statement data of manufacturing company which is listed in Indonesia Stock Exchange during the threeyear study period from 2011 to 2013. There are some criteria in choosing the representative sample so that the sum of the companies are 90 companies or equal to 270 financial statements data. The empirical findings show that there are only three variables that influence the company’s financial distress. The significant variables are current ratio (liquidity), return on assets (profitability) and cash flow ratio (cash flow).

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)

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 Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

2020 ◽  
Vol 2 (3) ◽  
pp. 3255-3269
Author(s):  
Fery Derianto ◽  
Fefri Indra Arza
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Dummy Variable ◽  
Analysis Technique ◽  
Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the 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 ANALISIS PENGARUH EFISIENSI MODAL KERJA, LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2011 -2014

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Erwin Dyah A. ◽  
Umi Kholifah
Keyword(s):  
Consumer Goods ◽  
Return On Investment ◽  
Stock Exchange ◽  
Financial Statements ◽  
Working Capital ◽  
Current Ratio ◽  
Significance Level ◽  
Equity Ratio ◽  
Capital Efficiency ◽  
Level Of Significance

Research on the influence of the efficiency of working capital, liquidity and solvency to profitability on industrial consumer goods intends to analyze effect to working capital efficiency, liquidity and solvency to profitability on industrial consumer goods. The research data acquired of financial statements (secondary) and processed using SPSS 22.0 program. Objects of this research were industrial consumer goods companies listed on the Indonesian Stock Exchange (ISE) in the period 2011 to 2014 with sample of as many as 16 companies. The results of research to point out that : (1) Partially only variable working capital turnover (WCT) and the current ratio (CR) which has a significant influence on the return on investment (ROI) while the variable debt to equity ratio (DER) was not proven significant effect on return on investment (ROI), it is confirmed from the results of t-test showed significance level obtained from variable working capital turnover (WCT) and the current ratio (CR) is smaller than the standard used is 0% and 3,3% from 5% whereas the level of significance of variable debt to equity ratio (DER) is greater than the standard used is 23,7% of 5%. (2) simultaneously, working capital turnover (WCT), current ratio (CR) and debt to equity ratio (DER) on return on investment (ROI) have a positive and significant effect on return on investment (ROI), which is evident from the results of the f-test showed significance level obtained is smaller than the standard used is 0% from 5%. (3) Variable working capital turnover (WCT) has a dominant influence on the return on investment (ROI) with a correlation obtained by 25,71%.Keywords : working capital efficiency (WCT), liquidity (CR), solvency (DER), profitability (ROI), industrial consumer goods companies.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA

2019 ◽  
Vol 6 (2) ◽  
pp. 151
Author(s):  
Bima Arif Oktianto
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Stock Prices ◽  
Stock Exchange ◽  
Financial Statements ◽  
Profit Margin ◽  
Current Ratio ◽  
Net Profit ◽  
Food And Beverage ◽  
Equity Ratio

The present study aims to investigate the influence of financial performanceof the stock prices on food and beverage industries in the Indonesia StockExchange that are Current Ratio (CR), Debt to Equity Ratio (DER), TotalAssets Turnover (TATO), and Net Profit Margin (NPM).This study usedsecondary data that obtained from the financial statements of IndonesianCapital Market Directory (ICMD) based on the publication of the IndonesiaStock Exchange. The sample used in this study were enterprises food andbeverage industries listed in the Indonesia Stock Exchange in 2011 – 2015.The data were analyzed by using multiple linear regression analysis.Theresults of this study indicated that there was significant effect simultaneouslybetween financial performance [Current Ratio (CR), Debt to Equity Ratio(DER), Total Assets Turnover (TATO), and Net Profit Margin (NPM)] towardthe stock prices on food and beverage industries in Indonesia stockExchange in 2011 - 2015. While partially showed that of the fourindependent variables, which indicated the presence of significant influencewere Current Ratio (CR), Total Assets Turnover (TATO), and Net ProfitMargin (NPM) to the stock prices on food and beverage industries inIndonesia stock Exchange in 2011-2015.

scholarly journals Struktur Pendanaan dan Profitabilitas: Studi pada Perusahaan Non-Keuangan yang Listing di Bursa Efek Indonesia

2019 ◽  
Vol 1 (1) ◽  
pp. 55-66
Author(s):  
Irene Rini Demi Pangestuti ◽  
Dinar Nur Septiyanto
Keyword(s):  
Capital Structure ◽  
Random Sampling ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Short Term ◽  
Return On Assets ◽  
Negative Effect ◽  
Equity Ratio ◽  
Positive Effect

Purpose- The study was conducted to examine the effect of capital structure on profitability. Variables of the capital structure are Long-term Debt to total assets (LTD), Short-term Debt to total assets (STD) and Debt to Equity Ratio (DER) while profitability is proxied by Return on Assets (ROA. Research is conducted on all Non-Financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2014-2016. Methods- Use the Purposive Random Sampling technique to take samples. Samples taken from Bloomberg. The sample used amounted to 175 companies using multiple regression analysis SPSS program assistance. Finding- The results of the study note that LTD and STD have a significant negative effect on ROA. DER has not a significant positive effect on ROA.

Sign in / Sign up

Export Citation Format

Share Document