scholarly journals Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas ( ROE)

2021 ◽  
Vol 4 (2) ◽  
pp. 828-837
Author(s):  
Yosi Tiani ◽  
Nanu Hasanuh
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This study aims to prove and analyze the effect of Current Ratio and Debt to Equity Ratio to Return on Equity in basic industrial and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018.These are 76 companies listed on the Indonesia Stock Exchange 2016-2018. Of the 76 listed companies, 10 companies were selected using purposive sampling. The data used in this study are secondary data, with how to collect the information needed from idx in the form of financial statements for 2016-2018. The method used to analyze the relationship between independent variables with the dependent variable is multiple regression method, and assumption test. Results of the discussion shows that simultaneously the independent variables: Current Ratio and Debt to Equity Ratio with the F test, jointly affects the Return on Equity. Result partially with the t test, the variable Current Ratio and Debt to Equity Ratio have an effect against Return on Equity. Keywords : ROE, Debt to Equity Ratio, Current Ratio

scholarly journals ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2016 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Joko Suryanto ◽  
Indra Pahala
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Public Ownership ◽  
Audit Opinion ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting.   Keywords:       Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY

2018 ◽  
Vol 1 (3) ◽  
pp. 352
Author(s):  
Muhammad Rizal Saragih
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Variable Size ◽  
Independent Variables ◽  
Analysis Technique ◽  
The Relationship

The problems that will be discussed in this journal regarding the relationship between the business entity, the solvency of audit delay. The research method used in this study uses secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013, 2014, 2015 and 2016. The sampling method in this study was purposive sampling. The criteria of the company being sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent inthis study is audit delay. The data analysis technique used is multiple linear regression.The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay.

scholarly journals Pengaruh Aktivitas, Solvabilitas dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Tahun 2012 – 2017

2020 ◽  
Vol 4 (2) ◽  
pp. 81
Author(s):  
Hendry Gunawan
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Asset ◽  
Test Results ◽  
Manufacturing Companies ◽  
Food And Beverages ◽  
Asset Turnover ◽  
Equity Ratio

The purpose of this research is to determine the effect of the ratio of activity, solvability, firm size to company’s profitability in manufacturing companies food and beverages sub-sector listed in Indonesia Stock Exchange period 2012-2017. The sampling method is done by using purposive sampling. The method of collecting secondary data is taken from the IDX that publishes the financial statements. This research uses descriptive statistical analysis and multiple regression analysis with Eviews 9. The results showed that total asset turnover is positive significant, debt to equity ratio is not significant and firm size is not significant to profitability of company. F-test results show total asset turnover, debt equity ratio and size independent variables in this research simultaneously don’t have a significant effect on the return of equity of companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange.

scholarly journals The Effect of Loan to Deposit Ratio and Debt to Equity Ratio on Return on Equity

2021 ◽  
Vol 5 (1) ◽  
pp. 101-107
Author(s):  
Leni Lawati
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Islamic Banking ◽  
Return On Equity ◽  
Independent Variables ◽  
Equity Ratio ◽  
Main Thing ◽  
Descriptive Statistical Analysis

ROE level is the main thing for investors and potential investors. Issues of liquidity, performance efficiency, and strengthening of capital are still the main discussions. These can also affect the value of ROE. So that the research aims to determine with certainty the effect of the Loan to Deposit Ratio (LDR) and the Debt to Equity Ratio (DER) on the Return on Equity (ROE) in the Islamic banking sub-sector listed on the IDX for the 2014-2018 period. The independent variables are LDR and DER while ROE is the dependent variable. The method used is quantitative. Meanwhile, the data used in this study is secondary data from the Company's Annual Financial Statements obtained from the official website of the Indonesia Stock Exchange at idx.co.id. Data testing was carried out by descriptive statistical analysis, multiple regression analysis, and hypothesis testing using SPSS. The results showed that partially LDR had a positive and significant effect on ROE and DER had no effect on ROE, while simultaneously LDR and DER had a significant effect on ROE.

scholarly journals Pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) Terhadap Return on Equity Ratio (ROE) Pada PT Sampoerna Agro Tbk Periode 2010-2020

2021 ◽  
Vol 4 (2) ◽  
pp. 100-108
Author(s):  
Hadijah Febriana ◽  
Intan Sari Budhiarjo
Keyword(s):  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Current Ratio ◽  
Return On Equity ◽  
Negative Effect ◽  
Equity Ratio

This study aims to determine the effect of Current Ratio (CR) and Debt to Asset Ratio (DAR) on Return on Equity   (ROE) at PT. Sampoerna Agro Tbk for the period 2010-2020. The research method used is a quantitative method. The data needed in this research is secondary data obtained from the financial statements of PT. Sampoerna Agro Tbk for the period 2010-2020. The analytical method used in this research is quantitative analysis. Partially Current Ratio (CR) has no significant effect on Return on Equity   (ROE) PT. Sampoerna Agro Tbk. This is evidenced by the tcount value of 2.008 <from the t table of 2.3060 with a significance value of 0.080> 0.05. Debt to Asset Ratio (DAR) has a significant negative effect on the Return on Equity   (ROE) of PT. Sampoerna Agro Tbk. This is evidenced by the value of t count | -2,382 | > t table 2.3060 with a significance value of 0.044 <0.05. Simultaneously (F test) which has been analyzed, it can be seen that Current Ratio (CR) and Debt to Asset Ratio (DAR) simultaneously have a significant effect on Return on Equity   (ROE) at PT. Sampoerna Agro Tbk. This is evidenced by the Fcount value of 18.227> from the Ftable of 4.46 (18.227> 4.46) with a significance value of 0.001 <0.05. This is also supported by the test results of the coefficient of determination (R2) of 82% while the remaining 18% is influenced by other variables not examined in this study. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) terhadap Return on Equity (ROE) pada PT. Sampoerna Agro Tbk periode 2010-2020. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang dibutuhkan dalam penelitian adalah data sekunder yang diperoleh dari laporan keuangan PT. Sampoerna Agro Tbk periode tahun 2010-2020. Metode analisis yang digunakan dalam penelitian ini adalah analisis kuantitatif. Secara parsial Current Ratio (CR) tidak berpengaruh signifikan terhadap Return on Equity (ROE) PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai thitung sebesar 2,008 < dari ttabel sebesar 2,3060 dengan nilai signifikasi sebesar 0,080 > 0,05. Debt to Asset Ratio (DAR) berpengaruh negatif signifikan terhadap Return on Equity   (ROE) PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai sebesar thitung |-2,382| > ttabel 2,3060  dengan nilai signifikansi sebesar 0,044 < 0,05. Secara simultan (Uji F) yang telah dianalisis maka dapat diketahui Current Ratio (CR) dan Debt to Asset Ratio (DAR) secara simultan berpengaruh signifikan terhadap Return on Equity (ROE) pada PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai Fhitung sebesar 18,227 > dari Ftabel sebesar 4,46 (18,227 > 4,46) dengan nilai signifikasi 0,001 < 0,05. Hal ini juga didukung dengan hasil uji koefisien determinasi (R2) sebesar 82% sedangkan sisanya sebesar 18% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Current Ratio (CR), Debt to Asset Ratio (DAR) dan Return on Equity (ROE)

scholarly journals Pengaruh Current Ratio, Debt To Equity Ratio, Earning Per Share, terhadap Kinerja Keuangan

2020 ◽  
Vol 3 (2) ◽  
pp. 577-585
Author(s):  
Alan Wijaya Sitohang ◽  
Bayu Wulandari
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Financial Statements ◽  
Test Results ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Descriptive Research ◽  
Equity Ratio ◽  
Quantitative Descriptive

This journal aims to test whether, Current Ratio (CR), Debt To Equity Ratio (DER), Earning Per Share (EPS) have an influence on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This journal is a type of quantitative descriptive research, which uses data from 144 manufacturing companies listed on the Indonesia Stock Exchange multiplied by 3 consecutive years of financial statements 2016-2018. The data used are the financial statements of each sample company published on the website www.idx.co.id. The results showed that partially CR is significant and influences financial performance (ROA), the results of statistical tests show that DER is not significant to ROA, from the test results that partially EPS is significant to ROA.

PENGARUH CURRENT RATIO, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 – 2019

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Susi Lusiana
Keyword(s):  
Data Collection ◽  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Ratios ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Earnings Per Share

The study of this research is to determine the effect of returning shares in manufacturing companies. This study uses the financial ratios contained in the company's financial statements. The financial ratios used in this study are the current ratio, return on equity, and earnings per share to stock returns in manufacturing companies listed on the Indonesian stock exchange in 2010-2019. This type of research used in this research is quantitative and the analytical method used is purposive sampling using SPSS 21 as many 10 manufacturing companies in the food, beverage, textile, rubber goods (tires), fisheries, and agriculture sectors. Data collection techniques are used by retrieving data through the website www.idx.co.id. The results showed that Current Ratio (CR) has a positive and significant effect on Stock Returns, Return On Equity (ROE) has a positive and significant effect on Stock Returns, and Earning Per Share (EPS) has a negative and significant effect on Stock Return.

scholarly journals The Effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Equity (RoE) at PT Aneka Tambang, Tbk, Years 2010 - 2017

2019 ◽  
Vol 3 (1) ◽  
pp. 83
Author(s):  
Waluyo Jati ◽  
Tiya Sri Andini
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Strong Relationship ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Contribution Rate ◽  
Current Ratio ◽  
Return On Equity ◽  
Equity Ratio

The company wants an optimal profit for the business being run. This study aims to determine the effect of the current ratio (CR) on return on equity (ROE), the effect of debt to equity ratio (DER) on return on equity (ROE), and to determine the effect of current ratio (CR) and debt to equity ratio (DER) simultaneously on return on equity (ROE) at PT Aneka Tambang, Tbk in the period 2010 - 2017. The research method used is descriptive quantitative. The data used are secondary data in the form of PT Aneka Tambang, Tbk's financial statements for the period 2010-2017. The analytical method used is the classic assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing with t-test and F test using SPSS version 20.0. The results showed no significant effect of the current ratio (CR) on return on equity (ROE), there was no significant effect of debt to equity ratio (DER) on return on equity (ROE), and there was no significant effect between the current ratio (CR) and debt to equity ratio (DER) together against return on equity (ROE). Current ratio (CR) and debt to equity ratio (DER) have a very strong relationship to return on equity (ROE). The contribution rate of the variable current ratio (CR) and the debt to equity ratio (DER) to return on equity (ROE) is 61.9%.

scholarly journals Pengaruh Cash Ratio, Debt to Equity Ratio, dan Return On Assets Terhadap Return Saham dengan Nilai Tukar sebagai Variabel Moderating Pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2018

2020 ◽  
Vol 5 (1) ◽  
pp. 57
Author(s):  
Yunan Surono ◽  
Andrian Hadinata
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Return On Assets ◽  
Significance Level ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

The purpose of the research is to analyze the Influence of Cash Ratio, Debt To Equity Ratio and Return On Assets to Stock Return With Exchange Rate as Moderating Variables In Plantation Companies Listed In Indonesia Stock Exchange. This research uses descriptive analysis and statistical analysis methods. data that uses secondary data. This study focuses on the influence of 3 independent variables on the dependent variable by adding moderation variables to determine whether the moderating variable can affect the relationship between the independent variables on the dependent variable. Hypothesis testing in this study uses the F test and t test, with a brief significance level (a) 5%. This data analysis uses SPSS 20 data processing software for Windows. The population of this study is companies engaged in the plantation sector in the Indonesia Stock Exchange period 2014 - 2018, with a purposive sampling technique, obtained 6 companies that have fullfill criteria in this research. The results of this study partially Cash Ratio, Debt to Equity Ratio, and Return On Assets have a significant effect on stock returns, partially Debt to Equity Ratio and Return On Assets have a significant positive effect on stock returns, while Cash Ratio has no significant effect on stock returns. and the value is not able to affect the relationship between independent variable and dependent variable.

scholarly journals 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

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 ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Negative Effect ◽  
Equity Ratio

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.

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