Pengaruh Current Ratio, Debt To Equity Ratio, Dan Return On Equity Terhadap Financial Distress

This study aims to examine the effect of CR, DER and ROE on Financial Distress in the Automotive and Components subsector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling using purposive sampling and found 8 companies that meet the criteria of 13 companies as a sample. So that the sample studied was 40 data for 5 years. This research method uses the quantitative method of descriptive and verification approaches. Based on the results of tests conducted using SPSS it can be concluded with the T test, and the F Test that is CR and DER does not affect Financial Distress, while ROE affects Financial Distress. with the results of simultaneous research that CR, DER and ROE affect Financial Distress. and the Determination Coefficient study in this study also found that CR, DER and ROE together can explain Financial Distress of 27.7% and there are still 72.3% of other factors that influence Financial Distress. Keywords: CR, DER, ROE, Financial Distress

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DAMPAK VARIABEL KEUANGAN TERHADAP PENCAPAIAN KEUNTUNGAN PERUSAHAAN KELOMPOK INDUSTRI KONSTRUKSI DI BURSA EFEK JAKARTA

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v7i2.288 ◽

2019 ◽

Vol 7 (2) ◽

Author(s):

Akhmad Sodiqin

Keyword(s):

Regression Analysis ◽

Construction Industry ◽

Stock Exchange ◽

T Test ◽

Current Ratio ◽

Return On Equity ◽

Industry Group ◽

Financial Variables ◽

Equity Ratio ◽

Ratio Variables

<em>This study aims to determine the effect of financial variables, namely the current ratio and debt to equity ratio of companies in the construction industry group listed on the Indonesia stock exchange either partially or simultaneously. The data used includes construction industry group companies. Data were analyzed using regression analysis using the F-test and t test. Based on the results of the analysis it is known that the current ratio variables and the debt to equity ratio affect the return on equity variable in the construction industry stocks on the Indonesia stock exchange. Partially the current variable and debt to equity ratio also partially influence</em>.

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PENGARUH CURRENT RATIO, RETURN ON EQUITY, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM (Pada Perusahaan Konstruksi di Bursa Efek Indonesia Periode 2015-2017)

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v8i1.1580 ◽

2020 ◽

Vol 8 (1) ◽

pp. 33

Author(s):

Bhekti Ainul Fiqih ◽

Candra Vionela Merdiana

Keyword(s):

Stock Prices ◽

Research Method ◽

Stock Exchange ◽

Sampling Technique ◽

Current Ratio ◽

Return On Equity ◽

Construction Company ◽

Equity Ratio ◽

Solvency Ratio

This study aims to determine the effect of Current Ratio (CR), Return On Equity (ROE) and Debt to Equity Ratio (DER) on stock prices. Current Ratio is the liquidity ratio, Return On Equity is the profitability ratio and the Debt to Equity Ratio is the Solvency ratio. The object in this study is a Construction Company listed on the Indonesia Stock Exchange (IDX). The research method in this study is a documentation method with a quantitative approach. The population used amounted to 26 companies, then the determination of the sample was determined through a purposive sampling technique. Based on predetermined2 criteria, a sample of 14 companies was obtained. The results showed that simultaneously the Current Ratio (CR), Return On Equity (ROE) and Debt to Equity Ratio (DER) variables had a significant effect on stock prices. Partially, Current Ratio (CR) has a positive but not significant effect on stock prices, while Return on Equity (ROE) has a positive and significant effect on stock prices and Debt to Equity Ratio (DER) has a negative and significant effect on stock prices. This shows that the company must maintain the value of Return On Equity (ROE) and Debt to Equity Ratio (DER).

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PENGARUH RASIO SOLVABILITAS, RASIO PROFITABILITAS, LIKUIDITAS DAN LABA PER SAHAM TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN CONSUMER GOODSYANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017

Jurnal PLANS : Penelitian Ilmu Manajemen dan Bisnis ◽

10.24114/plans.v14i1.13322 ◽

2019 ◽

Vol 14 (1) ◽

pp. 1

Author(s):

Teng Sauh Hwee ◽

William William ◽

Stephani Stephani ◽

Vera Vera ◽

Devi Supantri ◽

...

Keyword(s):

Consumer Goods ◽

Dividend Policy ◽

Stock Exchange ◽

Current Ratio ◽

Return On Equity ◽

Purposive Sampling ◽

Earnings Per Share ◽

Total Debt ◽

Equity Ratio ◽

Profitability Ratios

AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh rasio solvabilitas, rasio profitabilitas, likuiditas dan laba per saham terhadap kebijakan dividen pada perusahaan consumer goods yang terdaftar pada Bursa Efek Indonesia periode 2013-2017. Metode penelitian yang digunakan yaitu pendekatan kuantitatif, jenis penelitian deskriptif dan bersifat eksploratif. Populasi dalam penelitian ini adalah 45 perusahaan Consumer Goods. Teknik pengambilan sampel adalah Purposive Sampling, yaitu sebanyak 10 Perusahaan. Teknik analisis data menggunakan model analisis regresi linear berganda, koefisien dertiminasi, Uji-F, dan Uji-t untuk mendapatkan model regresi yang baik. Hasil penelitian hipotesis secara simultan menunjukkan rasio solvabilitas, rasio profitabilitas, likuiditas dan laba per saham berpengaruh positif dan signifikan terhadap kebijakan dividen pada perusahaan consumer goods yang terdaftar pada Bursa Efek Indonesia periode 2013-2017. Kata kunci : Total Debt to Equity Ratio, Return on Equity, Current Ratio, Earning Per Share dan Kebijakan Dividen AbstractThis study aims to examine and analyze the effect of solvency ratios, profitability ratios, liquidity and earnings per share on dividend policy in consumer goods companies listed on the Indonesia Stock Exchange for the period 2013-2017. The research method used is quantitative approach, descriptive research type and explorative. The population in this study were 45 Consumer Goods companies. The sampling technique is purposive sampling, which is as many as 10 companies. Data analysis techniques used multiple linear regression analysis models, determination coefficients, F-Tests, and T-Tests to obtain a good regression model. The results of simultaneous hypothesis research indicate solvency ratios, profitability ratios, liquidity and earnings per share have positive and significant effect on dividend policy in consumer goods companies listed on the Indonesia Stock Exchange for the period 2013-2017. Keywords : Total Debt to Equity Ratio, Return on Equity, Current Ratio, Earning Per Shareand Dividend Policy

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PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP HARGA SAHAM PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI TAHUN 2012-2017

Jurnal Ecogen ◽

10.24036/jmpe.v1i2.4760 ◽

2018 ◽

Vol 1 (2) ◽

pp. 390

Author(s):

Dewi Mutia ◽

Syamwil Syamwil ◽

Abel Tasman

Keyword(s):

Capital Structure ◽

Stock Prices ◽

Stock Price ◽

Research Method ◽

Stock Exchange ◽

Descriptive Analysis ◽

Sampling Technique ◽

Current Ratio ◽

Return On Equity ◽

Equity Ratio

This articel is aimed to inform the effect of profitability, capital structure and liquidity to stock price on transportation company sub sector listed on Indonesian Stock Exchange within period 2012-2017. The research method in this study is an causal comparative. The population amounts to 32 companies with amount 192 data. Based on sampling technique purposive sampling researcher used 9 companies with amount 37 data that meets the criteria with variabel Return On Equity (ROE), Debt to Equity Ratio (DER) and Current Ratio (CR). All the data analyze using statistical descriptive analysis and regression analysis with SPSSs.The results showed that simultaneous ROE, DER, and CR significantly influence stock prices. Partially, ROE is a variable that has positive and significant impact on stock prices, while the DER and CR is partially has negative but not significant effect on stock prices.Keyword: profitability, capital structure, liquidity, and stock price

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Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Return On Equity Dan Current Ratio Untuk Mengidentifikasi Financial Distress Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017.

Owner ◽

10.33395/owner.v4i2.243 ◽

2020 ◽

Vol 4 (2) ◽

pp. 527

Author(s):

Silvia Sarina ◽

Aprilia Lubis ◽

Linda Linda

Keyword(s):

Financial Distress ◽

Current Ratio ◽

Return On Equity ◽

Purposive Sampling ◽

Equity Ratio

Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana Ukuran Perusahaan, Debt To Equity Ratio, Return On Equity Dan Current Ratio untuk mengidentifikasi Financial Distress pada perusahaan properti yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini adalah perusahaan properti yang terdaftar di Bursa Efek Indonesia yang berjumlah 49 perusahaan. Sampel penelitian ini adalah 28 perusahaan yang diseleksi dengan teknik purposive sampling. Metode statistik yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Ukuran Perusahaan, Debt To Equity Ratio, Return On Equity Dan Current Ratio dapat mengidentifikasi Financial Distress. Dan secara simultan Ukuran Perusahaan, Debt To Equity Ratio, Return On Equity Dan Current Ratio dapat mengidentifikasi Financial Distress. Besarnya koefisien determinasi sebesar 91,8% sedangkan sisanya sebesar 8,2% Financial Distress dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini. Kesimpulan penelitian ini adalah secara parsial dan simultan Ukuran Perusahaan, Debt To Equity Ratio, Return On Equity Dan Current Ratio dapat mengidentifikasi Financial Distress pada perusahaan properti yang terdaftar di Bursa Efek Indonesia periode 2014-2017.

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PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN JASA TRANPORTASI YANG TERDAFTAR DI BEI PERIODE 2015-2019)

Jurnal Ilmiah Ekonomi Bisnis ◽

10.35972/jieb.v6i3.407 ◽

2020 ◽

Vol 6 (3) ◽

pp. 386-400

Author(s):

Dhani Aspriyadi

Keyword(s):

Stock Prices ◽

Research Method ◽

Return On Assets ◽

Current Ratio ◽

Return On Equity ◽

Purposive Sampling ◽

Share Prices ◽

Service Companies ◽

Transportation Service ◽

Equity Ratio

Abstract: This study aims to determine and analyze the effect of Current Ratio, Debt to Equity Ratio, Return On Assets, Return On Equity, and Earning Per Share simultaneously, partially and dominantly on stock prices. In writing this thesis, the research method used by researchers is a correlational research method. Correlation of the word is basically correlation. The population in this study which is the object of research are companies engaged in the transportation service sector listed on the Indonesia Stock Exchange (BEI) in the 2015-2019 period. With a population of 43 companies. The sample selection using purposive sampling method, obtained companies that meet the criteria as many as 9 companies. The results of this study indicate that Current Ratio, Debt to Equity Ratio, Return On Assets, Return On Equity, and Earning Per Share have a simultaneous effect on the stock prices of Transportation Service Companies Listed on the IDX for the 2015-2019 Period. Current Ratio and DER (Debt to Equity Ratio) do not have a significant effect on Share Prices in Transportation Service Companies Listed on the IDX for the 2015-2019 Period. ROA (Return On Assets), ROE (Return On Equity) and Earning Per Share (EPS) have a significant effect on Share Prices in Transportation Service Companies Listed on the IDX for the 2015-2019 Period. Earning Per Share (EPS) has a significant effect on Share Prices at Transportation Service Companies Listed on the IDX for the 2015-2019 Period Keywords: Current Ratio, Debt To Equity Ratio, Return On Assets, Return On Equity, And Earning Per Share, Stock Price Abstrak: Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Current Ratio, Debt to Equity Ratio, Return On Assets, Return On Equity, dan Earning Per Share secara simultan, parsial dan dominan terhadap harga saham. Pada penulisan skripsi ini, metode penelitian yang digunakan oleh peneliti adalah metode penelitian korelasional. Korelasional dari kata dasarnya korelasi. Populasi dalam penelitian ini yang menjadi objek penelitian adalah perusahaan yang bergerak di sektor jasa transportasi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2015-2019. Dengan jumlah populasi sebanyak 43 perusahaan. Pemilihan sampel menggunakan metode purposive sampling, diperoleh perusahaan yang memenuhi kriteria sebanyak 9 perusahaan. Hasil penelitian pada penelitian ini menunjukan Current Ratio, Debt to Equity Ratio, Return On Assets, Return On Equity, dan Earning Per Share berpengaruh secara simultan terhadap harga saham Perusahaan Jasa Tranportasi yang Terdaftar di BEI Periode 2015-2019. Current Ratio dan DER (Debt to Equity Ratio) tidak berpengaruh signifikan terhadap Harga Saham Pada Perusahaan Jasa Tranportasi yang Terdaftar di BEI Periode 2015-2019. ROA (Return On Assets), ROE (Return On Equity) dan Earning Per Share (EPS) berpengaruh signifikan terhadap Harga Saham Pada Perusahaan Jasa Tranportasi yang Terdaftar di BEI Periode 2015-2019. Earning Per Share (EPS) berpengaruh signifikan terhadap Harga Saham Pada Perusahaan Jasa Tranportasi yang Terdaftar di BEI Periode 2015-2019 Kata Kunci : Current Ratio, Debt To Equity Ratio, Return On Assets, Return On Equity, Dan Earning Per Share, Harga Saham

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TINGKAT PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN TAX AMNESTY PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI

Klabat Accounting Review ◽

10.31154/kar.v2i1.565.66-79 ◽

2021 ◽

Vol 2 (1) ◽

pp. 66

Author(s):

Hartini Pop Koapaha ◽

Ramyaruth Agnes Pantow

Keyword(s):

T Test ◽

Current Ratio ◽

Return On Equity ◽

Purposive Sampling ◽

Tax Amnesty ◽

Equity Ratio ◽

Turn Over ◽

Paired T Test

Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan yang signifikan kinerja keuangan sebelum dan sesudah penerapan Tax Amnesty pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) diukur dengan Current Ratio, Debt to Equity Ratio, dan Return on Equity. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan. Pengambilan sampel dilakukan dengan teknik purposive sampling dan diperoleh 37 perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan kwartal II 2016 dan 2017 yang di ambil dari website www.idx.co.id. Penelitian ini menggunakan analisis perbedaan berpasangan atau Paired t-test, dan di dapati tidak terdapat perbedaan yang signifikan antara sebelum dan sesudah penerapan Tax Amnesty jika diukur dengan Current Ratio, Debt to Equity Ratio, Total Assets Turn Over, dan Return on Equity. Kata Kunci: Current Ratio, Debt to Equity Ratio, Return on Equity, Tax Amnesty, Total Assets Turnover

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Pengaruh Likuiditas Dan Leverage Terhadap Financial Distress Pada Perusahaan Perdagangan, Pelayanan Jasa Dan Investasi Yang Terdaftar Di BEI Tahun 2016-2017

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v7i3.341 ◽

2018 ◽

Vol 7 (3) ◽

pp. 78

Author(s):

Ayu Putu Arie Dewanty ◽

I Nyoman Nugraha Ardana Putra ◽

Siti Aisyah Hidayati

Keyword(s):

Logistic Regression ◽

Capital Market ◽

Financial Distress ◽

Stock Exchange ◽

Secondary Data ◽

Current Ratio ◽

Purposive Sampling ◽

Investment Companies ◽

Negative Effect ◽

Equity Ratio

This study aimed to examine the effect of liquidity as measured by current ratio and leverage as measured by debt to equity ratio toward financial distress in trade, services and investment companies listed on the Indonesia Stock Exchange (IDX).This study is considered the causative research. The sample is all trade, services and investment companies listed on the Stock Exchange in 2016 until 2017. The sample was determined by the method of purposive sampling, to obtain a sample of 32 companies. Types of data used are secondary data obtained from the Indonesian Capital Market Directory and www.idx.co.id. The method of analysis used is logistic regression analysis.Based on the results of logistic regression analysis with a level of 5 percent, liquidity has a negative effect on financial distress in the companies and leverage has a positive and significant effect on financial distress in the companies. Based on the results of this research, it can be used as a corrective action before it develops into severe financial distress and lead to bankruptcy.Penelitian ini bertujuan untuk menguji pengaruh likuiditas yang diukur dengan current ratio dan leverage yang diukur dengan debt to equity ratio terhadap financial distress pada perusahaan perdagangan, pelayanan jasa dan investasi yang terdaftar di Bursa Efek Indonesia.Penelitian ini tergolong penelitian kausalitas. Populasi dalam penelitian ini adalah seluruh perusahaan perdagangan, pelayanan jasa dan investasi yang terdaftar di BEI tahun 2016 sampai 2017 sebanyak 134 perusahaan. Sampel penelitian ini ditentukan dengan metode purposive sampling, sehingga diperoleh 32 perusahaan sampel. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Indonesia Capital Market Directory dan www.idx.co.id. Metode analisis yang digunakan adalah analisis regresi logistik.Berdasarkan hasil analisis regresi logistik dengan tingkat signifikansi 5 persen, likuiditas berpengaruh negatif terhadap financial distress pada perusahaan, dan leverage mempunyai pengaruh positif terhadap financial distress pada perusahaan. Berdasarkan hasil penelitian, disarankan bagi perusahaan agar dapat digunakan sebagai bahan pertimbangan dalam melakukan tindakan-tindakan perbaikan sebelum financial distress berkembang menjadi parah dan menyebabkan kebangkrutan.Keywords:Bankruptcy; Financial Distress; Leverage; Liquidity.

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THE EFFECT OF FINANCIAL PERFORMANCE ON LQ45 SHARE RETURN IN INDONESIA STOCK EXCHANGE

Ekspektra Jurnal Bisnis dan Manajemen ◽

10.25139/ekt.v4i2.3145 ◽

2020 ◽

Vol 4 (2) ◽

pp. 157-165

Author(s):

Ida Nur Nikmah ◽

Sri Handini

Keyword(s):

Stock Returns ◽

Stock Exchange ◽

Sampling Technique ◽

T Test ◽

Return On Assets ◽

F Test ◽

Return On Equity ◽

Earnings Per Share ◽

Price Earnings Ratio ◽

Equity Ratio

This research was conducted with the aim to find out and analyze the effect of simultaneous return on assets, return on equity, debt to equity ratio, debt to assets ratio, earnings per share, and price earning ratio on LQ45 stock returns on the Indonesia Stock Exchange. This study uses a quantitative approach. Based on the porposive sampling technique, the companies that met the research criteria were 17 LQ45 companies on the Indonesia Stock Exchange. The data used are financial statements for the period 2015-2017. Data analysis techniques are using multiple linear regression, F test, and t test.Based on the results of the study note that simultaneous return on assets, return on equity, debt to equity ratio, debt to assets ratio, earnings per share, and price earnings ratio does not affect stock returns, this is evidenced by the results of testing with the F test that shows the significance value is greater than 0.05 which is equal to 0.187. Return On Assets does not have a significant effect on stock returns because the significance value of the t test is greater than 0.05 which is 0.767. Return On Equity does not have a significant effect on stock returns because the significance value of the t test is greater than 0.05 which is equal to 0.489. Debt to Equity Ratio has no significant effect on stock returns because the significance value of the t test is greater than 0.05 which is equal to 0.935. Debt to Assets Ratio does not have a significant effect on stock returns because the significance value of the t test is greater than 0.05 which is 0.593. Earning Per Share has a significant effect on stock returns because the significance value of the t test is greater than 0.05 which is equal to 0.025. Price Earning Ratio has no significant effect on stock returns because the significance value of the t test is greater than 0.05 which is equal to 0.336.

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The influence of financial ratios and companies size to predict conditions of financial distress: researches on companies listed on indonesian stock exchange for the period 2013-2017

The Accounting Journal of Binaniaga ◽

10.33062/ajb.v6i1.419 ◽

2021 ◽

Vol 6 (1) ◽

pp. 27

Author(s):

Dahlia Dahlia

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Regression Testing ◽

T Test ◽

Company Size ◽

Current Ratio ◽

Natural Logarithm ◽

Equity Ratio ◽

Turn Over ◽

Research Period

This research aims to determine the condition of financial distress by using the Indicator Current ratio, Debt to Equity ratio, Total Assets Turn Over and company size (SIZE) measured in the natural logarithm of Total Assets.The research period was 2013-2017 by dividing 2 groups of companies, namely between companies that suffered losses and companies that did not suffer losses. Data analysis, with Descriptive, Logistic Regression testing and Independent Sample T test. The results of the research obtained that the hypothesis for Current ratio and SIZE does not match the results; Total Assets Turn Over affects bankruptcy and Debt to equity ratio has no effect on bankruptcy.From the different tests obtained results there are significant differences between the group of companies in financial distress conditions and companies that are safe.Keywords: financial distress, current ratio, debt to equity ratio, total asset turn over, size, different test T test

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