scholarly journals PENGARUH FAKTOR FUNDAMENTAL TERHADAP PENILAIAN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 4 (2) ◽  
pp. 78
Author(s):  
Muthia Harnida
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Present Value ◽  
Return On Assets ◽  
Stock Valuation ◽  
Financial Report ◽  
Fundamental Factor ◽  
Earnings Per Share ◽  
Price Earnings Ratio

The approaches of stock valuation can be used by the investor using  the approaches of present value and price earnings ratio. This research is to investigate the effect of fundamental analysis on the stock valuation using the approach of price earnings ratio. The fundamental factor uses some variables such as dividend yield, return on assets, leverage, firm size and growth of earnings per share. The sample is manufacturing companies listed in Indonesian Stock exchange for the period of financial report of 2013 until 2015.            The result indicates that statistically dividend yields, leverage, firm size, and return on assets have significant effect on the stock valuation of price earnings ratio, but  growth of earnings  per share does not affect the stock valuation.

scholarly journals Analisis Faktor-Faktor yang Berpengaruh Terhadap Return Saham pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Tercatat Aktif di Bursa Efek Indonesia Periode 2013-2017

2020 ◽  
Vol 4 (4) ◽  
pp. 162
Author(s):  
Dionisius Sole
Keyword(s):  
Stock Returns ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Investment Strategies ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Independent Variables ◽  
Earnings Per Share

This research aims to examine and analyze the factors that influence stock returns in manufacturing companies in the consumer goods and food sub-sector listed on the Indonesia Stock Exchange (IDX). The independent variables in this research are Earning Per Share (EPS), Price Earning Ratio (PER), Return On Assets (ROA), and Firm Size. The dependent variable in this research is stock returns. The number of observations in this research were 55 of 11 companies multiplied by 5 years. This research uses purposive sampling method. Empirical results in this research using the SPSS program using multiple linear regression analysis methods. The results of this reserach indicate that return on assets (ROA) has a significant effect on stock returns. While earnings per share (EPS), price earning ratio (PER), and firm size have no significant effect on stock returns. These results indicate that investors should pay attention to return on assets (ROA) in their investment strategies. As well as looking at the small effect of the independent variables on the dependent variable, it is suggested the need for caution in generalizing the results of this research.

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

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN SOLVABILITAS TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018)

2020 ◽  
Vol 12 (2) ◽  
pp. 214-230
Author(s):  
Ervina Gunawan ◽  
Karina Harjanto
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Natural Logarithm ◽  
Multiple Regression Method ◽  
Delay Dependent

The purpose of this research is to obtain empirical evidence about the effect of profitability, firm size, institutional ownership, and solvability towards audit delay. Dependent variable in this research is audit delay, and independent variables are profitability, firm size, institutional ownership, and solvability. The profitability was measured by return on asset (ROA), firm size was measured by natural logarithm (ln) total asset, institutional ownership was measured by number of shares owned by institution divided by outstanding share, and solvability was measured by debt to total asset ratio (DAR). The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample of this research was selected by using purposive sampling method. Secondary data taken from annual report and financial report also analyzed by using multiple regression method. There are 21 manufacture firms selected as sample that had been listed on the IDX since 2015-2018. The result of this research are (1) profitability has no effect toward audit delay, (2) firm size has effect toward audit delay, (3) institutional ownership has effect toward audit delay, (4) Solvability has no effect toward audit delay, (5) profitability, firm size, institutional ownership, and solvability simultaneously have effect toward audit delay.   Keywords: Audit delay, Firm Size, Institutional Ownership, Profitability, Solvability

scholarly journals Analisis Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

2020 ◽  
Vol 4 (1) ◽  
pp. 24
Author(s):  
Mariska Leviani Dan Indra Widjaja
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio

This research aimed to examine the effect of Liquidity (Current Ratio), Profitability (Return On Assets), Sales Growth, and Firm Size toward Capital Structure (Debt to Equity Ratio) on manufacturing companies sector food and beverages in Indonesia Stock Exchange for period 2013 - 2017. The sampling technique used was purposive sampling and the sample collected consisted of 14 companies. Analysis using SPSS program. Based on statistical t test, the result of research show that Liquidity had a significant, negative effect on Capital Structure. Meanwhile, Profitability, Sales Growth, and Firm Size did not affect Capital Structure. Based on statistical F test indicates that variables Liquidity, Profitability, Sales Growth, and Firm Size simultantly affect Capital Structure on manufacturing companies sector food and beverage listed in Indonesia Stock Exchange for period 2013 - 2017.

scholarly journals ANALISIS PENGARUH KOMPENSASI RUGI FISKAL, CORPORATE GOVERNANCE, RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2017

2021 ◽  
Vol 17 (1) ◽  
pp. 48-66
Author(s):  
Martha Nandana Ongkopranoto ◽  
Synthia Madyakusumawati
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Loss Compensation ◽  
Negative Effect

This study aims to determine the effect of fiscal loss compensation, corporate governance, return on assets, leverage, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Analysis of the data used is descriptive statistical analysis, classical assumption test, and hypothesis testing using the SPSS. The study using secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange and audited during 2013-2017. Based on the results of regression testing, it is known that the fiscal loss compensation variable has a negative effect, and return on assets has a positive effect on tax avoidance, while corporate governance, leverage, and firm size do not affect tax avoidance.

scholarly journals Pengaruh Debt to Equity Ratio, Total Assets Turnover, Firm Size, dan Current Ratio terhadap Return on Assets

2021 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Aurick Chandra ◽  
Felicia Wijaya ◽  
Angelia ◽  
Keumala Hayati
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Negative Influence ◽  
Research Approach ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Study Results ◽  
Equity Ratio

Purpose: This study aimed to examine and analyze the effects of the Debt to Equity Ratio (DER), Total Assets Turnover (TATO), firm size, and Current Ratio (CR) on Return on Assets (ROA) on the manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 Research methodology: This research approach used quantitative research with descriptive research type. The research sample was determined by purposive sampling method to obtain 93 manufacturing companies listed on the Indonesia Stock exchange in 2017-2019. Results: The study results with simultaneous hypothesis testing showed that the Debt to Equity Ratio, Total Assets Turnover, firm size, and Current Ratio had a significant influence on the Return on Assets. Partial testing of the hypothesis showed that the Debt to Equity Ratio had a negative influence and significant on the Return on Assets. Total assets turnover and firm size had a positive influence and significance on the Return on Assets. However, the Current Ratio had no influence and was not significant on the Return on Assets. Limitations: The use of historical data and variables was limited, only three years and five variables. Contribution: This research can be used for adding knowledge in the financial field, especially for those who want to invest in a company by seeing the Return on Assets ratio. Keywords: Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Firm Size, Current Ratio (CR), Return on Assets (ROA)

scholarly journals Pengaruh Return on Assets, Debt to Asset Ratio, Current Ratio, Ukuran Perusahaan, Dividend Payout Ratio terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 5 (6) ◽  
pp. 655
Author(s):  
Rudi Darmawan ◽  
Carunia Mulya Firdausy
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Dividend Payout ◽  
Purposive Sampling ◽  
Research Period

The purpose of this research is to study the influence of return on assets (ROA), debt to assets ratio (DAR), current ratio (CR), firm size, and dividend payout ratio (DPR) on the firm value measured by PBV, in manufacture companies registered on the Indonesia Stock Exchange (IDX). The number of samples of the study was 50 samples of manufacturing companies listed on the IDX and sample selection in this research using purposive sampling method, during the research period 2016 to 2018. Samples were analyzed by using the multiple regression method. The results showed that firm size and ROA has significant effects on the firm value. Whilst DPR, CR, and DAR have no significant effects on the firm value. Tujuan penelitian yang disajikan dalam tesis ini ialah untuk menunjukkan hasil empiris mengenai pengaruh dari return on assets (ROA), debt to asset ratio (DAR), current ratio (CR), ukuran perusahaan dan dividend payout ratio (DPR) terhadap nilai perusahaan dimana pengukurannya dilakukan dengan rasio PBV, pada perusahaan yang bergerak dibidang manufaktur yang tercatat di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan 50 sampel perusahaan manufaktur yang tercatat dalam BEI dan pemilihan sampel penelitian ini menggunakan metode purposive sampling, selama periode penelitian 2016 hingga 2018. Data dianalisis menggunakan model regresi berganda untuk menganalisis kontribusi variabel bebas yang mempengaruhi variabel terikat. Hasil empiris penelitian menjelaskan bahwa ukuran perusahaan dan ROA mempunyai pengaruh yang signifikan terhadap nilai perusahaan. DPR, CR dan DAR tidak mempunyai dampak yang signifikan terhadap nilai perusahaan.

scholarly journals Pengaruh Return on Equity, Return on Asset, dan Firm Size Terhadap Tingkat Underpricing Saham Perusahaan yang Melakukan Go-Public di Bursa Efek Indonesia Periode 2016 - 2019

2020 ◽  
Vol 4 (1) ◽  
pp. 357-367
Author(s):  
Muhamad Syahwildan ◽  
Muhamad Aminudin
Keyword(s):  
Firm Size ◽  
Stock Price ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Return On Assets ◽  
Return On Equity ◽  
Financial Report ◽  
Report Data

The purpose of this study was to analyze the effect of financial and non-financial ratios in the form of return on equity, return on assets, and firm size on the level of underpricing. The hypothesis is tested using multiple linear regression analysis methods. The data used in this research are annual financial report data, opening stock price on the first trading day, and closing stock price on the first trading day. Eviews 10 is an analytical tool used in research. Sampling in this study used a purposive sampling method and obtained data from 75 companies from 160 companies that carried out the Go-public process on the Indonesian Stock Exchange for the period 2016-2019. The analytical method used is quantitative methods. The results of this study indicate that the return on equity (ROE) and return on assets (ROA) variables do not have a significant effect on the level of underpricing of the shares of companies that go public on the Indonesian Stock Exchange in the 2016-2019 period, while the firm size variable has a significant effect. on the level of underpricing of shares of companies that went public on the Indonesian stock exchange for the 2016-2019 period

scholarly journals Pengaruh Return On Asset (ROA), Debt To Equity Ratio (DER), Dan Earning Per Share (EPS) Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

2019 ◽  
Vol 4 (2) ◽  
pp. 214-230
Author(s):  
Andi Annisa ◽  
Fadliah Nasaruddin ◽  
Mursalim .
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Earnings Per Share ◽  
Equity Ratio

This study aims to examine the effect of return on assets, debt to equity ratio and earnings per share on stock prices at manufacturing companies listed on the Stock Exchange. Data in this study, obtained from the financial statements of manufacturing companies listed on the Stock Exchange. This study uses secondary data by way of observation by visiting the Capital Market Information Center (PIPM) Data analysis method used is multiple linear regression analysis. The results showed that the partial return on assets and earnings per share have a positive and significant effect on stock prices, while the debt to equity ratio has a negative and significant effect on stock prices

scholarly journals The Effect of Company Size, Exchange Rate and Earnings Per Share on Stock Returns

2022 ◽  
Vol 7 (1) ◽  
pp. 1-8
Author(s):  
Elfiswandi Elfiswandi ◽  
Cindy Angela ◽  
Muhammad Fikri Ramadhan
Keyword(s):  
Exchange Rate ◽  
Capital Structure ◽  
Stock Returns ◽  
Firm Size ◽  
Stock Exchange ◽  
Control Variable ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Earnings Per Share ◽  
Library Research

This study aims to examine and analyze the effect of firm size, exchange rate, earnings per share and capital structure as control variables on stock returns. All manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 – 2017 are the population in this study. By using purposive sampling method, 100 companies were selected as samples in the study. The method of collecting data is library research and secondary data from the official publications of the Indonesia Stock Exchange and the official website of Bank Indonesia. Panel and regression methods are used as an analytical tool in this study. The results obtained in the study are, stock returns are significantly affected by firm size, exchange rates and earnings per share either partially or simultaneously. Meanwhile, when using capital structure as a control variable on stock returns, the results show that the variables of firm size, exchange rate and earnings per share are partially stated to have no significant effect.

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