Rasio-Rasio Keuangan dalam Memprediksi Kecurangan

2018 ◽  
Vol 10 (1) ◽  
pp. 66-76
Author(s):  
Alfian Ronggo Pribadi
Keyword(s):  
T Test ◽  
Total Asset ◽  
Z Score ◽  
Working Capital ◽  
Net Profit ◽  
Current Asset ◽  
Equity Ratio

Penlitian ini bertujuan untuk membuktikan apakah perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi memiliki nilai rasio yang berbeda secara signifikan dengan menggunakan dua model pendeteksi kecurangan akuntansi  yaitu Beneish M-Score da Altman Z-Score. Penelitian ini menggunakan delapan variabel yaitu debt to equity ratio , debt to total asset ratio, net profit to revenue ratio, current asset to total asset ratio, receivable to revenue ratio, inventory to total asset ratio,working capital to total asset ratio dan revenue to total asset ratio. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2016. Total sampel dalam penelitian ini sebanyak 57 perusahaan  dengan jumlah observasi sebanyak 212. Pengujian hipotesis dengan menggunakan uji beda independent sample t-test. Hasil penelitian ini menunjukkan bahwa variabel  debt to equity ratio , debt to total asset ratio, net profit to revenue ratio, working capital to total asset ratio dan revenue to total asset ratio memiliki perbedaan yang signifikan antara perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi. Sedangkan untuk variabel current asset to total asset ratio, receivable to revenue ratio , dan inventory to total asset ratio tidak memiliki perbedaan yang signifikan antara perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi.  

scholarly journals ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH RIGHT ISSUE (Studi pada Entitas Manufaktur yang Terdaftar di Bursa Efek Indonesia)

2018 ◽  
Vol 6 (1) ◽  
pp. 11
Author(s):  
Syaiful Bahri
Keyword(s):  
T Test ◽  
Profit Margin ◽  
Total Asset ◽  
Debt Ratio ◽  
Current Ratio ◽  
Return On Equity ◽  
Paired Sample ◽  
Net Profit ◽  
Equity Ratio ◽  
Turn Over

Penelitian ini bertujuan untuk mengetahui ada tidaknya perbedaan kinerja keuangan sebelum dan sesudah right issue pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Right issue adalah penawaran saham tambahan di luar saham awal. Periode pengamatan satu tahun sebelum dan satu tahun setelah right issue. Variabel penelitian adalah kinerja keuangan termasuk current ratio (CR), quick ratio (QR), debt ratio (DR), debt to equity ratio (DER), net profit margin (NPM), return on equity (ROE), return on asset (ROA), dan total asset turn over (TATO). Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel mencakup delapan perusahaan yang melakukan right issue dari 2011-2015. Pengujian hipotesis menggunakan metode tes yang berbeda (paired sample t-test). Hasil analisis menggunakan paired sample t-test menunjukkan tiga perbedaan signifikan, yaitu current ratio (CR), debt to equity ratio (DER), dan total asset turn over (TATO) dengan nilai signifikansi current ratio (CR) sebesar 0,006, nilai untuk signifikansi untuk debt equity ratio (DER) sebesar 0,11, dan total nilai signifikansi untuk total asset turn over (TATO) sebesar 0,000 pada tingkat riil (α) = 0,05. Sementara quick ratio (QR), debt ratio (DR), net profit margin (NPM), return on equity (ROE), dan return on asset (ROA), tidak ada perbedaan yang signifikan sebelum dan sesudah right issue. Untuk peneliti berikutnya, dapat menggunakan objek penelitian yang lebih besar untuk hasil penelitian dapat digeneralisasikan, tambahkan periode pengamatan yang lebih spesifik, dan tambahkan variabel penelitian.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI MARGIN LABA BERSIH PERUSAHAAN OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 5 (1) ◽  
pp. 34
Author(s):  
Ruth Veny Martha ◽  
Benny Franco Sitompul
Keyword(s):  
Stock Exchange ◽  
T Test ◽  
Profit Margin ◽  
Total Asset ◽  
Current Ratio ◽  
Simultaneous Effect ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to determine how much influence current ratio, debt to equity ratio, total asset turnover simultaneously on net profit margin on otomotive companies and component listed on The Indonesia Stock Exchange from 2013 to 2016. The data used are the current ratio, debt to equity ratio, total asset turnover and net profit margin’s company. Coeficient determination, F Value and T Test are using in this study. The result of this study is simultaneous effect of current ratio, debt to equity ratio, and total asset turnover have a significant impact on net profit margin.

scholarly journals PENGARUH ALTMAN Z-SCORE” DAN SPRINGATE S-SCORE SEBAGAI ALAT PREDIKSI POTENSI KEBANGKRUTAN TERHADAP HARGA SAHAM (pada perusahaan batubara yang listing di bursa efek indonesia periode 2016-2018)

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Dirvi Surya Abbas ◽  
Kusdianto Kusdianto ◽  
Lailatul Inayah
Keyword(s):  
Total Asset ◽  
Z Score ◽  
Working Capital ◽  
Book Value ◽  
Purposive Sampling ◽  
Total Debt ◽  
Net Profit

Penelitian ini bertujuan untuk mengetahui apakah informasi Altman Z-Score” dan Springate S-Score digunakan oleh investor untuk mengambil keputusan investasi yang tercermin dari Harga Saham. Altman Z-Score” dan Springate S-Score yang diukur dengan rasio keuangan yang mencakup yaitu working capital to total asset, retained earning to total asset, earning before interest and taxes to total asset, book value of equity to book value of total debt, net profit before taxes to current liabilities, dan sales to total assets.            Penelitian ini menggunakan sampel perusahaan sektor Batubara selama tahun 2015-2018 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan tahunan yang terdaftar di Bursa Efek Indonesia. Ada 12 perusahaan selama 3 tahun yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan SPSS versi 16.0. Hasil penelitian ini menunjukan bahwa secara parsial Altman Z-Score” dengan Nilai t-hitung Altman Z-Score” sebesar 4,536, sementara ttabel dengan tingkat α = 5%, df (n-k) = 36-2 didapat nilai ttabel sebesar 1.690. Dengan demikian t-hitung Altman Z-Score” (4,536) > ttabel (1.690) dan nilai Sig. 0,000 < 0,05 maka dapat disimpulkan bahwa variabel Altman Z-Score” dalam penelitian ini memiliki pengaruh terhadap Harga Saham. Altman Z-Score” mempunyai koefisien regresi kearah positif sebesar 20,871 (20,87%) dengan Konstanta kearah negatif sebesar -6.900, sementara Nilai t- hitung Springate S-Score sebesar -1.954 sementara ttabel dengan tingkat α = 5%, df (n-k) = 36-2 didapat nilai ttabel sebesar 1.690. Dengan demikian t-hitung Springate S-Score (-1.954) > ttabel (1.690) dan nilai Prob. 0.059 > 0,05 maka dapat disimpulkan bahwa variabel Springate S-Score dalam penelitian ini tidak memiliki pengaruh terhadap Harga Saham. Springate S-Score mempunyai koefisien regresi kearah negatif sebesar -6,220 (62,20%) dengan Konstanta kearah negatif sebesar -6.900.

scholarly journals PENGARUH LIKUIDITAS DAN MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA CV. MITRA KARYA MEDAN

2021 ◽  
Vol 1 (1) ◽  
pp. 21-29
Author(s):  
Ningsih Ani Zebua ◽  
Reza Septriawan
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Profit Margin ◽  
Working Capital ◽  
Current Ratio ◽  
Test Tool ◽  
Net Profit ◽  
Equity Ratio ◽  
The Relationship

To assess the company's finances, a profitability ratio can be used. Profitability isthe company's ability to earn a profit in relation to sales, total assets and owncapital. For companies, the problem of profitability is very important because itcan include other ratios, including the ratio of liquidity and working capital.Liquidity is the company's ability to meet short-term obligations smoothly and ontime. The level of liquidity of the company can be shown by liquid assets that areeasily converted into cash, including cash, bank, accounts receivable, marketablesecurities, and inventories. Working capital is a fund needed so that companyoperations can run smoothly in accordance with the policies that have beendetermined for the achievement of company goals. The formulation of the problemin this study is how the influence of liquidity and working capital managementeither partially or simultaneously on profitability at CV. Mitra Karya Medan ?. Theresearch objective was to determine and analyze the effect of liquidity and workingcapital management either partially or simultaneously on profitability at CV. MitraKarya Medan. This study uses multiple linear regression analysis, determinationtest and t test, with the help of the SPSS test tool. Based on the research results, itis known that there is a partial effect of the current ratio on the net profit margin atCV. Mitra Karya Medan, this is shown from the results of the t test where t count>t table (4.807> 2.13185) so that H0 is rejected and Ha is accepted, which meansthat the current ratio variable has a significant (significant) effect with the net profitmargin variable. In addition, there is a partial effect of the debt to equity ratio onthe net profit margin at CV. Mitra Karya Medan, this is shown from the results ofthe t test where t count> t table (3.064> 2.13185) so that H0 is rejected and Ha isaccepted, which means that the debt to equity ratio variable has a significant(significant) effect with the net profit margin variable. Based on the researchresults, it is known that there is an effect of the current ratio and the debt to equityratio simultaneously on the net profit margin at CV. Mitra Karya Medan, and thepercentage of the relationship between the current ratio variable (X1) and the debtto equity ratio (X2) to the net profit margin (Y) is 34.2%, while the remaining 65.8%is influenced by other factors not examined

Factors That Influence Financial Performance

2019 ◽  
Vol 118 (5) ◽  
pp. 1-8
Author(s):  
Nursito ◽  
Yulianto Hadi ◽  
Dewi Puspaningtyas Faeni
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Debt Ratio ◽  
Working Capital ◽  
Current Ratio ◽  
Feed Industry ◽  
Livestock Feed ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to test empirically the factors that affect financial performance: current ratio, debt ratio, debt to equity ratio, total asset turnover, working capital turnover and net profit margin on return on investment in subsector of livestock feed industry listed in Indonesia Stock Exchange during the period 2006-2015.

scholarly journals Cash Ratio, Debt to Equity Ratio, Return on Equity, Firm Size dan Net Profit Margin Terhadap Dividen Per Share Perusahaan Consumer Goods Listing BEI Perioder 2011-2014

2016 ◽  
Vol 7 (2) ◽  
pp. 97
Author(s):  
Alex Saputra ◽  
Dedi Walujadi ◽  
Akhmad Bakhtiar Amin
Keyword(s):  
Hypothesis Testing ◽  
Firm Size ◽  
Significant Influence ◽  
Consumer Goods ◽  
Regression Coefficient ◽  
T Test ◽  
Profit Margin ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio

<p align="center">From the results of hypothesis testing via t test, showed that partial. there is a positive and significant influence Cash Ratio, Debt to Equity Ratio, Return on Equity, Firm Size and Margin Net Proft against Dividends Per Share. From the results of hypothesis testing through F test showed that simultant there is a positive and significant influence Cash Ratio, Debt to Equity Ratio, Return on Equity, Firm Size and Net Proft Margin against Dividends Per Share In this case, the net profit margin as the dominant predictor of positive and significant impact on Dividend Per Share. Because, the acquisition value of the slope or regression coefficient in the net profit margin is the highest value than Slop or regression coefficient on the Cash Ratio, Debt to Equity Ratio, Return on Equity and Firm Size.</p><p> </p><p> </p>

scholarly journals KINERJA KEUANGAN DAN PERTUMBUHAN LABA ( Studi Empiris : Perusahaan Sub Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2012-2016 )

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Nor Hanisah ◽  
Kartika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Real Estate ◽  
Profit Margin ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh variabel independen (CR, DER, DAR, NPM, ROE, ROA, TAT) terhadap variabel dependen (pertumbuhan laba). Jenis penelitian ini adalah penelitian kuantitatif. Penelitian dilakukan pada perusahaan property dan real estate yang terdaftar di BEI dengan jumlah sampel 23 perusahaan dan jangka waktu 5 tahun yaitu pada tahun 2012-2016. Metode pengambilan sampel yaitu menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian yaitu meliputi statistik deskriptif, uji asumsi klasik (uji normalitas, uji autokorelasi, uji multikolinearitas, dan uji heteroskedasitas), uji hipotesis (analisis regresi linier berganda, uji t, dan analisis koefisien determinasi (R2)). Berdasarkan hasil pengujian secara parsial debt to asset ratio (DAR), net profit margin (NPM), return on equity (ROE), dan total asset turnover (TAT) berpengaruh terhadap pertumbuhan laba perusahaan sedangkan current ratio (CR), debt to equity ratio (DER), dan return on asset (ROA) tidak berpengaruh terhadap pertumbuhan laba perusahaan. Kata Kunci : Likuiditas, Leverage, Profitabilitas, Aktivitas, dan Pertumbuhan Laba.

scholarly journals Analisis Rasio Keuangan Koperasi KPRI Hikmah

2021 ◽  
Vol 2 (6) ◽  
pp. 1021-1029
Author(s):  
Yelsha Dwi Pasca
Keyword(s):  
Profit Margin ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Total Debt ◽  
Net Profit ◽  
Equity Ratio

Abstrak: Penelitian ini bertujuan untuk mengetahui kondisi dan perkembangan keuangan KPRI Hikmah tahun 2017 - 2019 dengan menggunakan rasio likuiditas, solvabilitas, rentabilitas dan aktivitas. Jenis penelitian yang dilakukan berupa studi kasus pada Koperasi KPRI Hikmah Majalengka. Teknik pengumpulan data yang digunakan adalah dokumentasi dan wawancara. Teknik analisis data yang digunakan yaitu menghitung rasio-rasio likuiditas, solvabilitas, rentabilitas dakn aktivitas, menganalisis dengan menggunakan trend dan common size. Berdasarkan hasil analisis data keuangan koperasi KPRI Hikmah diperoleh kesimpulan bahwa tingkat likuiditas yang diukur menggunakan current ratio pada tahun 2017 – 2019 dikategorikan sangat baik. Tingkat solvabilitas yang diukur menggunakan total debt to equity dan total debt to total assets ratio pada tahun 2017 – 2019 dikategorikan baik. Tingkat rentabilitas diukur menggunakan net profit margin pada tahun 2017 – 2019 dikategorikan sangat baik. Return on assets dan rentabilitas modal sendiri dikategorikan cukup baik. Tingkat aktivitas yang diukur menggunakan perputaran aktiva dikategorikan baik. Hasil analisis trend pada current ratio, total debt to equity ratio, total debt to total asset ratio dan net profit margin pada tahun 2017 – 2019  mengalami peningkatan kinerja, sedangkan return on assets, rentabilitas modal sendiri dan perputaran aktiva mengalami penurunan. Hasil analisis common size pada laporan neraca dan sisa hasil usaha cenderung mengalami penurunan dalam perkembangan keuangannya. Rasio likuiditas memiliki kondisi dan perkembangan keuangan yang sangat baik sehingga koperasi perlu mempertahankan dan meningkatkan total aktivanya.

THE EFFECT OF TOTAL ASSET TURNOVER, NET PROFIT MARGIN, AND DEBT TO EQUITY RATIO ON PROFIT GROWTH IN AUTOMOTIVE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (2) ◽  
pp. 231-244
Author(s):  
Dody Firman ◽  
Salvia Salvia
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Profit Margin ◽  
Data Sources ◽  
Total Asset ◽  
Coefficient Of Determination ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Profit Growth

This study aims to determine whether total asset turnover, net profit margin, and debt to equity ratio have an effect either partially or simultaneously on profit growth in automotive companies listed on the Indonesia Stock Exchange. The approach used in this study is an associative approach. The population used in this study were 13 companies and a sample that met the criteria (purposive sampling) was 7 companies. Data collection techniques used in this study using documentation techniques and data sources used in this study are secondary data sources. The data analysis technique used in this study is a quantitative technique with multiple linear regression analysis, hypothesis testing and coefficient of determination test. Data management using SPSS (Statistical Package For The Social Sciences) version 20 for windows. The results of this study are partially total asset turnover has no effect on profit growth. Partially, net profit margin has no effect on profit growth. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period.

scholarly journals ANALISIS PENGARUH VARIABEL FUNDAMENTAL DAN VARIABEL MAKRO (UNCONTROLABLE) TERHADAP HARGA SAHAM (Study Empiris pada Perusahaan Industri Property yang go-publik di BEI )

IQTISHODUNA ◽  
2011 ◽  
Vol 4 (1) ◽  
Author(s):  
M. Cholid Mawardi
Keyword(s):  
Economic Growth ◽  
Stock Price ◽  
Market Value ◽  
T Test ◽  
Book Market ◽  
Deposit Rate ◽  
Net Profit ◽  
Property Companies ◽  
Equity Ratio ◽  
Macro Variables

This research is employed 35 property companies that was listed at BEI. The research objective is testing the influance of fundamental variable and macro variable (uncontrolable) towards stock price. Fundamental variables consist of equity to net profit (X1), liquidity ratio (X2), quick ratio (X3), cash ratio (X4), debt equity ratio (X5), price earning ratio (X6), book market value (X7), and earning per share (X8). Macro variables consist of inflation (X9), deposit rate (X10), and economic growth / sale (X11). The result shows all of variables are significantly influance simultaneously towards stock price which indicated by F test = 5.567 on significant level = 0.000. Partially, 6 variables are significantly influance towards stock price there are : X1 (sig level = 0.021; t test = 2.368), X2 (sig level = 0.039; t test = 2.141), X6 (sig level = 0.017; t test = 2.413), X7 (sig level = 0.000; t test = 5.383), X8 (sig level = 0.039; t test = 2.173), X10 (sig level = 0.047; t test = -1.921). Inflation variable is the dominant variable with coeffisien value -1019.402.

Sign in / Sign up

Export Citation Format

Share Document