scholarly journals Pengaruh Current Ratio,Debt To Total Asset Ratio, Dan Net Profit Margin Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2011-2014

2021 ◽  
Vol 2 (1) ◽  
pp. 1-10
Author(s):  
Myrna Sofia ◽  
Marita Indah Sari Pratama
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Profit Margin ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Net Profit

The purpose of this study is to determine the effect of Current Ratio, Debt to Total Asset Ratio, and Net Profit Margin to Financial Distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2011-2014. The results of this study indicate that the Persial Current Ratio has a significant effect on Financial Distress. While the Debt to Total Asset Ratio does not significantly influence the Financial Distress. While the Net Profit Margin has a significant effect on Financial Distress. Simultaneously Current Ratio, Debt to Total Asset Ratio and Net Profit Margin have a significant effect on Financial Distress. This is evidenced by the determinant coefficient of loading with the adjusted R2 value of 0.196. This shows that 19.6% of the Financial Distress is influenced by Current Ratio, Debt to Total Asset Ratio and Net Profit Margin and the remaining 80.4% is influenced by other variables not reviewed in this study

scholarly journals PENGARUH CURRENT RATIO, DEBT RATIO, NET PROFIT MARGIN DAN RETURN ON EQUITY TERHADAP FINANCIAL DISTRESS

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Dwi Fitrianingsih
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Total Sample ◽  
Profit Margin ◽  
Debt Ratio ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Positive Effect

This study aims to find out "Financial Ratios to Predict the Condition of Financial Distress in Manufacturing Companies Listed on the Stock Exchange" with a total sample of 42 manufacturing companies listed on the Indonesia Stock Exchange. Data collection techniques used purposive sampling and the number of samples in this research is 42 data.From the results of the partial test (t test) that the Current Ratio (CR) variable has a positive effect on Financial Distress, Debt Ratio (DR) has a positive effect on Financial Distress, Net Profit Margin (NPM) has a positive effect on Financial Distress, Return On Equity (ROE) does not affect the Financial Distress. As well as simultaneous testing (test f) Current Ratio (CR), Debt Ratio (DR), Net Profit Margin (NPM), Return On Equity (ROE) simultaneously have a positive effect on Financial Distress.

scholarly journals RASIO KEUANGAN : DETERMINAN PERTUMBUHAN LABA STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 7 (1) ◽  
pp. 01-17
Author(s):  
Susi Susilawati
Keyword(s):  
Stock Exchange ◽  
Profit Margin ◽  
Financial Ratios ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Earning Growth ◽  
Current Ratio ◽  
Growth Ratio ◽  
Net Profit ◽  
Asset Turnover

This study aims to strengthen the influence of Financial Ratios to Earning Growth (BEI). The sample selection with purposive sampling were 61 companies which held the year 2012 - 2016 ie 5 years and only 21 samples taken with the number of observation 105, the selection based on annual audit report. The independent variables studied are financial ratios consisting of Current Ratio (CR),Debt to Asset Ratio (DAR), Total Asset Turnover (TAT) and Net Profit Margin (NPM), while the dependent variable is Earning Growth (EG). The results of this study show simultaneously current ratio, debt to ssset ratio, total asset turnover and net profit margin significant to earning growth at manufacturing companies in Indonesia Stock Exchange. Partially, only the current asset variable has not significant effect to earning growth. Ratio of debt to Assets ratio, total asset turnover and net profit margin have a significant influence to earning growth in Indonesia Stock Exchange.

scholarly journals Prediksi financial distress dalam mengukur kinerja perusahaan manufaktur

2018 ◽  
Vol 1 (1) ◽  
pp. 27-36
Author(s):  
Eko Sulastri ◽  
Rachma Zannati
Keyword(s):  
Financial Distress ◽  
Profit Margin ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Analytical Technique ◽  
Total Debt ◽  
Net Profit ◽  
Component Manufacturing ◽  
Turn Over

This study aims to provide empirical evidence regarding the effect of Current Ratio, Total Asset Turn Over, Total Debt to Equity, and Net Profit Margin on Financial Distress measured using EPS (Earning per Share). The object of this study is the automotive and component manufacturing and textile and garment sector manufacturing companies listed on the IDX for the 2013-2017 period. Based on the purposive sampling method, based on predetermined criteria, 25 companies were selected as research samples. The analytical technique used is logistic regression. The results showed that the effect of Current Ratio, Total Asset Turn Over, positive had no effect on Financial Distress, while Total Debt to Equity, and Net Profit Margin were positive and significant towards Financial Distress

scholarly journals Company Value Impact of Liquidity, Solvability and Profitability

2021 ◽  
Vol 12 (4) ◽  
pp. 782-788
Author(s):  
Dede Hertina, Et. al.
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Profit Margin ◽  
Research Model ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Company Value ◽  
Net Profit ◽  
Equity Ratio

This study aims to determine the effect of Current Ratio, Solvency (Debt to Equity Ratio), and Profitability (Net Profit Margin) on Firm Value (Price to Earning Ratio) in Textile and Garment Sub-Sector Manufacturing Companies Listed on the Sharia Index. Indonesia Stock Exchange for the period 2014-2018. Purposive Sampling was used as a sampling technique and 9 selected companies met the criteria to be the research sample. The results showed that Current Ratio had no positive and significant effect on Price to Earning Ratio, Debt to Equity Ratio had positive and significant effect on Price to Earning Ratio, Net Profit Margin had no positive and significant effect on Price to Earning Ratio. Simultaneously, Current Ratio, Debt to Equity Ratio, and Net Profit Margin have a significant effect on the company value of the Textile and Garment Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange Sharia Index for the period 2014-2018. The results showed that the solvency, liquidity and profitability variables in this study amounted to 26.65%, while the remaining 73.35% was explained by other variables outside the research model.

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 Analisis Pengaruh Current Ratio, DER, TATO dan EBITDA Terhadap Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 14 (1) ◽  
pp. 111-125
Author(s):  
Amanda Oktariyani
Keyword(s):  
Regression Analysis ◽  
Financial Distress ◽  
Stock Exchange ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Current Ratio ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Tax Depreciation

This study aims to determine whether the financial ratios that proxied by Current Ratio, Debt to Equity Ratio, Total Asset Turnover, and Earning Before Interest, tax, Depreciation, and Amortization  affect to Financial distress in manufacturing companies listed on the IDX from  2013  to  2017. The  samples  consist  of  46  manufacturing  companies. The data  analysis  method used is logistic regression analysis. The results showed that Total Asset Turnover and Earning  Before Interest, Tax, Depreciation and Amortization influence partially to Financial Distress. Whereas, Current Ratio and Debt to Equity Ratio has not influence partially to Financial distress. The results showed that Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Earning Before Interest, Tax, Depreciation and Amortization (EBITDA) influence simultaneously to Financial Distress on manufacturing companies listed on Indonesia Stock Exchange (IDX) 2013-2017.

scholarly journals ANALISIS CURRENT RATIO, DEBT TO TOTAL ASSET RATIO,DEBT TO EQUITY RATIO, DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 3 (2) ◽  
pp. 75
Author(s):  
Suvianto Wangdra
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Profit Margin ◽  
Total Asset ◽  
Current Ratio ◽  
Purposive Sampling ◽  
Net Profit ◽  
Food And Beverage ◽  
Equity Ratio

The aim of this research is  to determine the effect of the variables Current Ratio, Debt to Total Asset Ratio, Debt to Equity Ratio, and Net Profit Margin to the stock prices of food and beverage companies listed on the Indonesia Stock Echange for the period 2013-2017. The population in this research included food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique on this research used was Purposive Sampling based on the following criteria: (1) Food and beverage companies listed on the Indonesia Stock Exchange, (2) Food and beverage companies listed on the Indonesia Stock Exchange which provide complete annual financial reports from 2013-2017, (3) Food and beverage companies that provide financial statements in Rupiah. By using purposive sampling, a total sample of 12 companies were acquired with a total of 60 observations. The data analysis technique used in this research is multiple linear regression analysis. Result show that Current Ratio, Debt to Total Asset Ratio,and Debt to Equity Ratio don’t have significant effect in stock prices of companies. Meanwhile, Net Profit Margin has a significant effect in stock prices of companies.

scholarly journals The Effect of Liquidity, Solvency and Profitability on Dividend in the Manufacturing Listed Firms on the Indonesian Stock Exchange

2020 ◽  
Vol 1 (1) ◽  
pp. 15-32
Author(s):  
Abid Djazuli ◽  
Dodi Dodi
Keyword(s):  
Stock Exchange ◽  
Least Square ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Ols Regression ◽  
Listed Firms ◽  
Ordinary Least Square ◽  
Net Profit ◽  
Equity Ratio

This study aims to investigate the effect of liquidity, solvency and profitability on dividend in the manufacturing listed firms on the Indonesian Stock Exchange for the period of 2010 to 2018. The variables employed in this study are liquidity, solvency, profitability and dividend per share. The Ordinary Least Square (OLS) regression is used to analyze the data. The data is collected from the Indonesian Stock Exchange (IDX) website. The results reveal that liquidity, solvency and profitability have a significant effect on Dividend Per Share of Manufacturing Companies on the Indonesia Stock Exchange. Current Ratio, Cash Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Net Profit Margin, and Earning per Share have a positive and significant effect on Dividend per Share. Therefore, manufacturing companies listed on the Indonesia Stock Exchange must maintain stability, liquidity, solvency and profitability in order to increase Dividend per Share.

scholarly journals Pengaruh Current Ratio , Total Asset Turnover, Net Profit Margin Terhadap Perubahan Laba Pada Perusahaan Perdagangan Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

2020 ◽  
Vol 3 (1) ◽  
pp. 12
Author(s):  
Rika Wani Juwita ◽  
Yois Nelsari Malau
Keyword(s):  
Stock Exchange ◽  
Profit Margin ◽  
Total Asset ◽  
Coefficient Of Determination ◽  
Current Ratio ◽  
Purposive Sampling ◽  
Simultaneous Test ◽  
Investment Companies ◽  
Net Profit ◽  
Asset Turnover

The purpose of this study was to examine and analyze the effect of the current ratio, total asset turnover, net profit margin on changes in profits in the service trading and investment companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The independent variables used in this study are, current ratio, total asset turnover, net profit margin while the dependent variable changes earnings. The population used in this study amounted to 134 companies by taking the financial statement data that is in the service trading and investment companies listed on the Indonesia Stock Exchange. The sample of this study was taken using purposive sampling obtained as many as 45 samples. This research uses a quantitative approach, descriptive research type, the nature of causal relationship research. Data collection techniques with documentation techniques. The statistical analysis test used is the classic asumi test, multiple linear analysis research model, and the coefficient of determination using the simultaneous test and partial test on the table of significant values of 0.05. The results of this study indicate partially the current ratio, total asset turnover, net profit margin does not have a positive and significant effect on changes in earnings, Simultaneously current ratio, total asset turnover, net profit margin influence and significantly affect earnings changes Adjusted R Square test results show 1.1% of the variation in the dependent variable changes in earnings that can be explained by the current ratio, total asset turnover, net profit margin while the remaining 98.9%.is explained by other variables that are outside this study for example company size, capital and devidensTujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh current ratio, total asset turnover, net profit margin  terhadap perubahan laba pada perusahaan perdagangan jasa dan investasi yang terdaftar di BEI periode 2014-2017. Variabel independen menggunakan current ratio, total asset turnover,net profit margin sedangkan variabel dependennya perubahan laba. Populasi berjumlah 134 perusahaan dengan mengambil data laporan keuangan pada perusahaan perdagangan jasa dan investasi yang terdaftar di BEI.  Sampel penelitian menggunakan purposive sampling diperoleh sebanyak 45 sampel. Penelitian ini menggunakan pendekatan kuantitaif, jenis penelitian deskriptif, sifat penelitian hubungan kausal. Teknik pengumpulan data dengan teknik dokumentasi. Uji analisis statistik yang digunakan yaitu uji asumi klasik, model penelitian analisis linier berganda, dan koefisien determinasi menggunakan uji simultan dan uji parsial pada tabel nilai signifikan sebesar 0,05. Hasil penelitian secara parsial current ratio, total asset turnover,net profit margin tidak berpengaruh positif  dan tidak signifikan terhadap perubahan laba. Secara simultan current ratio, total asset turnover,net profit margin berpengaruh dan signifikan terhadap perubahan laba Hasil uji Adjusted R Square  menunjukkan 1,1% dari variasi variabel dependen perubahan laba yang dapat dijelaskan oleh current ratio, total asset turnover,net profit margin sedangkan sisanya 98,9% dijelaskan oleh variabel lain yaitu diluar penelitian ini contohnya ukuran perusahaan, modal dan deviden.

scholarly journals Pengaruh Audit Lag, Profitabilitas Dan Likuiditas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 1-7
Author(s):  
Putri Cartika Sari
Keyword(s):  
Logistic Regression ◽  
Stock Exchange ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Audit Opinion ◽  
Going Concern ◽  
Net Profit ◽  
Audit Opinions

Abstract The use of financial statements requires information as a basis for making decisions. Going Concern Audit Opinions are defined as opinions issued by auditors based on the audits they have carried out, in which there are substantial doubts about the company's ability to maintain its survival and to continue its business as a business entity. This study aims to determine and analyze the Effect of Audit Lag, Profitability and Liquidity on Going Concern Audit Opinions on Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2014-2018 Period. The research method is logistic regression analysis. The independent variables in this study are Audit Lag, Return On Assets, Net Profit Margin, Current Ratio and Quick Ratio. While the Dependent Variable is the Going Concern Audit Opinion. The data used are secondary data with a population of manufacturing companies that have been listed on the Indonesia Stock Exchange in 2014-2018. Where a number of samples in this study were 11 companies with 5 years of observation using purposive sampling. From the results of the study it can be concluded that Audit Lag and Quick Ratio has a negative effect on going concern audit opinion. while Return on Assets, Net Profit Margin, Current ratio has no effect on going concern audit opinion. Keywords: Audit Lag; ROA; NPM; CR and QR; Opini Audit Going Concern Abstrak Penggunaan Laporan Keuangan membutuhkan informasi sebagai dasar mereka mengambil keputusan. Opini Audit Going Concern didefinisikan sebagai opini dikeluarkan oleh auditor berdasarkan audit yang telah mereka lakukan, didalamnya menyatakan bahwa terdapat keraguan terhadap kemampuan perusahaan dalam mempertahankan kelangsungan hidupnya dan untuk melanjutkan usahanya sebagai entitas bisnis. Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Audit Lag, Profitabilitas dan Likuiditas Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018. Metode penelitian dalam skripsi ini adalah analisis regresi logistic (logistic regression). Variabel Independen pada penelitian ini adalah Audit Lag, Return On Asset, Net Profit Margin, Current Ratio dan Quick Ratio. Sedangkan Variabel Dependennya adalah Opini Audit Going Concern. Data yang digunakan adalah data sekunder dengan populasi perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dimana sejumlah sampel dalam penelitian ini sebanyak 11 perusahaan dengan 5 tahun pengamatan dengan menggunakan pusposive sampling. Dari Hasil penelitian dapat disimpulakan bahwa Audit Lag dan Quick Ratio berpengaruh negatif terhadap opini audit going concern. sedangkan Return on Asset, Net Profit Margin, Current ratio tidak berpengaruh terhadap opini audit going concern. Kata Kunci: Audit Lag; ROA; NPM; CR dan QR; Opini Audit Going Concern

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