scholarly journals Financial Analysis Of Various Companies In The Pigs Group Of Countries

2015 ◽  
Vol 3 (12) ◽  
pp. 84-93
Author(s):  
Joseph Henry Jurkowski ◽  
Dion D. Daly
Keyword(s):  
Return On Investment ◽  
World Economy ◽  
Financial Analysis ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Book Value ◽  
Number Of Factors ◽  
Net Profit ◽  
Investment Opportunities

This paper attempts to examine and offer insight in the investment opportunities in several industries of different sizes located in two of the PIGS countries (Portugal, Italy, Greece, and Spain) looking at their similarities/differences as well as anomalies in comparison to their US counterpart. These companies were chosen because of a number of factors including size, age, and relevance to the current world economy:• The Buckle Corporation (US) and Inditex (SPAIN)• Coach (US) and Prada (ITALY)• Ford (US) and Fiat (ITALY)• Verizon Wireless (US) and Telefonica S.A.(SPAIN)By examining pertinent financial ratios, namely Net profit margin, Current ratio, Quick ratio, return on Assets, return on Equity, return on Investment, P/E ratio, and Price to Book Value ratio, and using various statistical methods we have determined the optimum investment alternatives.

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI YANG TERDAFTAR DIBURSA EFEK INDONESIA (STUDI PADA PERUSAHAAN PUBLIK TAHUN 2010-2013)

2019 ◽  
pp. 139-160
Author(s):  
Fitriani F. Silaban ◽  
Evelin R.R. Silalahi
Keyword(s):  
Return On Investment ◽  
T Test ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Paired Sample ◽  
Investment Return ◽  
Net Profit ◽  
Equity Ratio ◽  
Turn Over

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan perusahaan yang melakukan merger dan akuisisi 2 tahun sebelum dan 2 tahun sesudah merger dan akuisisipada perusahaan publik yang terdaftar di Bursa efek indonesia tahun 2010-2013.Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 14 perusahaan. Data diperoleh dari Bursa Efek Indonesia tahun 2010-2013. Teknik analisis data yang digunakan adalah uji beda (uji t) dan pengujian hipotesis menggunakan uji Paired Sample T-test dengan tingkat signifikansi sebesar 5%.Berdasarkan hasil penelitian dan uji Paired Sample T-test menunjukkan bahwa tidak terdapat perbedaan kinerja keuangan perusahaan yang melakukan merger dan akuisisi 2 tahun sebelum dan 2 tahun sesudah merger dan akuisisi yang diukur dengan Net Profit Margin, Return on Investment, Return on Equity,Earning Per Share, Total Asset Turn over, Current Ratio, Debt To Equity Ratio, sedangkan pada Return on Assets terdapat perbedaan yang signifikan terhadap kinerja keuangan pada perusahaan publik yang terdaftar di Bursa Efek Indonesia tahun 2010-2013. Hasil penelitian ini disebabkan karena adanya kemungkinan principal yang mengusulkan merger dan akuisisi dilakukan tanpa melakukan pengendalian terhadap kinerja perusahaan yang akan dimerger dan diakuisisi serta kemungkinan agen juga memanfaatkan keputusan ini untuk kepentingan pribadi yang menjadikan kinerja perusahaan tidak optimal sehingga tujuan merger dan akuisisi yang dibuat perusahaan untuk meningkatkan nilai dan kinerja perusahaan tidak tercapai.

scholarly journals Analisis Kinerja Keuangan PT. Arita Prima Indonesia Tbk (APII)

2019 ◽  
Vol 1 (1) ◽  
pp. 25-32
Author(s):  
Hatta Saleh ◽  
Ela Elliyana ◽  
Satriyani Satriyani
Keyword(s):  
Return On Investment ◽  
Profit Margin ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit

Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada PT. Arita Prima Indonesia Tbk (APII). Penelitian ini menggunakan data kuantitatif dan kualitatif serta sumber data sekunder yaitu data keuangan yang diambil dari Bursa Efek Indonesia. Metode analisis yang digunakan ada dua rasio yaitu rasio likuiditas, dan rasio profitabilitas. Dari hasil penelitian ini dapat dilihat dari rasio likuiditas di antaranya current ratio, dan cash ratio mengalami fluktuasi tetapi perusahaan tergolong kurang baik karena masih dibawah standar rasio, sedangkan quick ratio mengalami peningkatan tiap bulannya, perusahaan tergolong baik karena di atas standar rasio, hal ini menunjukkan perusahaan likuid dalam pengelolaan hutang lancarnya,.Rasio profitabilitas di antaranya gross profit margin, dan net profit margin, mengalami fluktuasi tetapi perusahaan tergolong baik karena di atas standar rasio, return on assets mengalami fluktuasi tetapi perusahaan kurang baik karena masih dibawah standar rasio, sedangkan return on equity dan Return on Investment mengalami peningkatan tiap bulannya, perusahaan tergolong baik karena di atas standar rasio, hal ini menunjukkan perusahaan mampu dalam pengelolaan modal untuk menghasilkan laba.

scholarly journals Analisis Kinerja Keuangan berdasarkan Rasio Keuangan pada PT. BPR. Saptacristy Utama

2017 ◽  
Author(s):  
NI LUH KOMANG AYU PRADNYANI ◽  
I NYOMAN GEDE USTRIYANA ◽  
I GUSTI AYU AGUNG LIES ANGGRENI
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Financial Institution ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Return On Equity ◽  
Leverage Ratio ◽  
Capital Adequacy Ratio ◽  
Net Profit

Analysis of Finece Performance Base on Fund Finance Ratio of PT. BPR. Saptacristy UtamaRural Banks (BPR) is a formal financial institution that has a function as a financialintermediary, especially on the national microfinance system. The study aimed tofind out the financial performance of PT. BPR. Saptacristy Utama when it wasanalyzed based on the financial ratios during the period of 2011 to 2015. Based onthe results of the financial analysis, liquidity ratio is categorized good, when viewedfrom the average cash ratio and the average loans to deposit ratio. The solvency ratiois said to be good, judging by the average capital adequacy ratio. Activity ratio isquite good when viewed from the multiplier leverage ratio and asset utilization ratiothat continue to increase. The profitability ratio is classified to be good,as can beseen on the average net profit margin, return on assets and return on equity. PT. BPR.Saptacristy Utama is expected to maintain its financial performance by strengtheningits business activities to increase the amount of its assets, the amount of thedistribution of funds in the form of loans and the placement of funds in other banksshould also be increased, revenue of operations and profits for subsequent yearsshould beincreased, as well as improving sale and service to its customers andprospective customers.

ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN

2015 ◽  
Vol 10 (2) ◽  
pp. 97
Author(s):  
Yulinartati Yulinartati
Keyword(s):  
Discriminant Analysis ◽  
Profit Margin ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Discriminant Model ◽  
Operating Profit ◽  
Net Profit ◽  
Equity Ratio ◽  
Turn Over

The purpose of this study was to determine whether the Current Ratio (CR), Debt Equity Ratio (DER), Total Assets Over Turen (TATO), net profit margin (NPM), Debt to Assets Ratio (DAR), Return on Assets (ROA) , Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) influential in distinguishing healthy firms and perusahaa bankruptcy discriminant model. Based on discriminant analysis of known groups of healthy companies and a group of companies that went bankrupt differ significantly, from 9 (nine) variables are in use only 4 (four) variable Current Ratio, Debt Equity Ratio, Net Profit Margin, and Gross Profit Margin is selected and able to differentiate healthy companies and companies go bankrupt, while the 5 (five) of the variables, Turn Over Total Assets, Debt to Assets Ratio, Return on Assets, Return on Assets, and Operating Profit Margin are not able to differentiate healthy and bankrupt companies. Keywords: Current Ratio ,Debt Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on Assets, Return on Equity

scholarly journals Analisa Rasio Keuangan Garuda Indonesia Airlines, Singapore Airlines Dan Thailand Airlines Dengan Uji Non-Parametrik (Periode: 2010 – 2014)

eCo-Buss ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 1-7
Author(s):  
Susanto Wibowo ◽  
Sutandi Sutandi
Keyword(s):  
Return On Investment ◽  
Profit Margin ◽  
Total Asset ◽  
Data Series ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Turn Over

Tujuan penelitian ini membandingkan kinerja keuangan maskapai penerbangan antara; Garuda Indonesia Airlines, Singapore Airlines dan Thailand Airlines dengan indikator analisa rasio keuangan dan indikator Du Pont System serta menggunakan uji statistik Kruskal-Wallis dan Mann-Whitney U. Data series laporan keuangan diambil dari tahun 2010-2014 berasal dari website masing-masing, bank sentral dan pasar saham yang ada dinegara masing-masing.Pengujian hipotesis mencakup analisa rasio keuangan; likuiditas (current rasio atau CR), aktivitas (total asset turn over atau TATO), solvabilitas (debt rasio atau DR), profitabilitas (net profit margin atau NPM) dan Du Pont System (return on investment atau ROI dan return on equity atau ROE).Hasil penelitian menunjukan perbandingan rasio keuangan Garuda Indonesia Arilines, Singapore Airlines dan Thailand Airlines ada yang berbeda signifikan dan ada yang tidak signifikan. Rata-rata rasio keuangan Garuda Indonesia Airlines yang lebih baik pada net profit margin (NPM) saja sedangkan current ratio (CR), total asset turn over (TATO), debt rasio (DR), return on investment (ROI) dan return on equity (ROE) kurang baik.

scholarly journals Analisis Kinerja Keuangan Terhadap Harga Saham pada Industri Loga yang Terdaftar Di BEI

Equity ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 37
Author(s):  
Muhammad Irfan Sauqi ◽  
Endah Tri Wahyuningtyas ◽  
Heni Agustina
Keyword(s):  
Stock Prices ◽  
Return On Investment ◽  
Stock Price ◽  
Stock Exchange ◽  
Profit Margin ◽  
Current Ratio ◽  
Asset Return ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio

The purpose of this study is to determine the financial effect proxy through Current  ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin Against Stock Price of the Company and the like mentioned in Indonesia Stock Exchange. The sample used in the study amounted to 16 companies from a total of 18 companies, for the techniques used in the study using multiple regression analysis. The test results show the variable Current Ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin simultaneously affect the stock price of metal companies and the like listed on the Indonesia Stock Exchange, with the results obtained F- count as 5,948 with  significant 0.000 < 0.05. Which means the relationship between the independent variables Current Ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin together have a close relationship to stock prices.

scholarly journals The Effect of Financial Performance Measured With Rentability Ratio Against Dividend Payout Ratio (Empirical Study on Manufacturing Companies Group Listed on BEI)

2018 ◽  
Vol 2 (01) ◽  
Author(s):  
Imas Della Fauzi ◽  
Rukmini Rukmini
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Hypothesis Test ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
F Test ◽  
Dividend Payout ◽  
Return On Equity ◽  
Net Profit

This study aims to examine whether there is a significant effect of the company's financial performance as measured by the ratio of profitability with Return on Assets (ROA), Return On Equity (ROE), Return On Investment (ROI) and Net Profit Margin (NPM) to Dividend Payout Ratio (DPR). The data collected is obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange period 2013-2015. The analysis used to know how big the influence of ROA, ROE, ROI NPM to DPR company, writer do statistical analysis done by using descriptive analysis, doubled linear regression, correlation coefficient and coefficient of determination. While testing the hypothesis using F test for simultaneous test and t test partially, using SPSS 16. Based on the results of data processing, obtained regression equation Y = 31.225 + 1.209 X₁ - 0.106 X₂ + 0.505 X₃ - 0.708 X₄ + ε, analysis results Statistics simultaneously obtained the value of determination coefficient of 28.3%. While the rest equal to 71.7% influenced by other factors. Based on hypothesis test by using significant level α = 0,05 result of F test, show that together regression model can be used to explain the relation between Return on Asset, Return On Equity, Return On Investment and Net Profit Margin to Dividend Payout Ratio. Keywords: Return on Assets, Return on Equity, Return On Investment and Net Profit Margin, Dividend Payout Ratio

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PT. MULTIBINTANG INDONESIA SEBELUM DAN SESUDAH DIAKUISISI OLEH HEINEKEN INTERNATIONAL BV

2018 ◽  
Vol 7 (10) ◽  
pp. 5445
Author(s):  
I Kadek Adi Putra ◽  
Ida Bagus Badjra
Keyword(s):  
Return On Investment ◽  
Rank Test ◽  
Current Ratio ◽  
Return On Equity ◽  
Signed Rank ◽  
Fixed Assets ◽  
Net Profit ◽  
Signed Rank Test ◽  
Equity Ratio ◽  
Turn Over

Salah satu strategi bisnis yang dapat ditempuh perusahaan guna meningkatkan pertumbuhan usaha serta kinerja keuangan adalah dengan melakukan ekspansi eksternal yaitu akuisisi. Tujuan penelitian adalah untuk menganalisis perbedaan kinerja keuangan PT. Multi Bintang Indonesia Tbk sebelum dan sesudah diakuisisi. Penilaian kinerja keuangan dilakukan dengan menggunakan perhitungan dari rasio likuiditas (current ratio dan quick ratio), rasio solvabilitas (debt to assets ratio dan debt to equity ratio), rasio aktivitas (fixed assets turn over dan total assets turn over) serta rasio profitabilitas (net profit margin, return on investment dan return on equity). Data yang digunakan adalah laporan keuangan tahunan PT. Multi Bintang Indonesia Tbk sebelum diakuisisi periode 2010-2012 serta sesudah diakuisisi periode 2014-2016. Teknik analisis yang digunakan adalah uji jenjang bertanda (Signed Rank Test) Wilcoxon. Berdasarkan hasil analisisis data, seluruh rasio keuangan yang digunakan untuk mengukur kinerja keuangan menunjukkan tidak terdapat perbedaan yang signifikan pada PT. Multi Bintang Indonesia Tbk sebelum dan sesudah diakuisisi. Kata kunci: kinerja keuangan, akuisisi, PT. Multi Bintang Indonesia Tbk

scholarly journals PERBANDINGAN LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS SEBELUM DAN SETELAH RIGHT ISSUE

2020 ◽  
Vol 3 (3) ◽  
pp. 339
Author(s):  
Siti Nurmaalasari ◽  
Supramono Supramono ◽  
Diah Yudhawati
Keyword(s):  
Profit Margin ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio

Penelitian ini bertujuan untuk mengetahui perbandingan Likuiditas, Solvabilitas, dan Profitabilitas sebelum dan sesudah melakukan Right Issue. Penelitian ini dilakukan terhadap 2 (dua) perusahaan yang bergerak dibidang subsektor jasa kontruksi yang melakukan Right Issue di Bursa Efek Indonesia selama tahun 2012-2018. Rasio yang digunakan dalam penelitian ini adalah antara lain : Current Ratio (CR), Quick Ratio (QR), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt Equity Ratio (DER), dan Debt to Assets. Dari hasil analisis perbandingan Likuiditas,Solvabilitas, dan Profitabilitas yang diukur dengan Current Ratio (CR), Quick Ratio (QR), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt Equity Ratio (DER), dan Debt to Assets terdapat perbandingan sebelum dan sesudah melakukan Right Issue. Rasio keuangan Likuiditas dan Profitabilitas pada kedua perusahaan tersebut lebih baik sebelum Right Issue dibandingkan setelah Right Issue.Tetapi rasio Solvabilitas perusahaan PT Waskita Karya Tbk dan PT Adhi karya pada Debt to Equity Ratio unsolvable.Namun Debt to assets pada PT Adhi Karya Tbk di tahun 2012-2013 solvable dan di tahun 2014 unsolvable.

scholarly journals FINANCIAL PERFORMANCE ANALYSIS AT PT. MANDIRI SYARIAH BANK

2020 ◽  
Vol 2 (2) ◽  
pp. 323-335
Author(s):  
Akhmadi Akhmadi ◽  
Sumantri Sumantri ◽  
Albetris Albetris
Keyword(s):  
Performance Analysis ◽  
Financial Performance ◽  
Return On Investment ◽  
Current Ratio ◽  
Average Growth ◽  
Return On Equity ◽  
The Third ◽  
Net Profit ◽  
Ratio Approach ◽  
Solvency Ratio

Analysis of the Growth of the Liquidity Ratio, Solvency, and Profitability, the objectives are, namely, the first is to determine the condition of the Growth of the Liquidity Ratio of PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. The second is to determine the condition of the Growth of the Solvency Ratio of PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. The third is to determine the Growth of the profitability ratio at PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. And lastly, to determine the condition of the Growth of the Liquidity Ratio, Solvency, and Profitability with a financial performance at PT. Bank Syariah Mandiri Indonesia for the period 2014-2018. Based on the results of research conducted at PT. Bank Syariah Mandiri Indonesia it can be concluded that the average growth Liquidity Ratio 2014-2018 period be seen from the Current Ratio approach amounted to 1, 32 %. seen from the average Growth of the Solvency Ratio for the 2014-2018 period of (1) %. And the Growth of the Profitability Ratio for the 2014-2018 period is seen from the average Growth of Net Profit Margin of 140, 04 %. Return On Investment. For an average Growth of 208, 02 %. Return On Equity has an average Growth value of 192, 48 %.

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