scholarly journals ANALISIS KEMAMPUAN CURRENT RATIO, RETURN ON TOTAL ASSETS, DEBT TO TOTAL ASSETS, TOTAL ASSETS TURNOVER, DAN PRICE EARNING RATIO DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2017

2020 ◽  
Vol 3 (1) ◽  
pp. 24
Author(s):  
Frenita Damayanti Damayanti ◽  
Lardin Korawijayanti Korawijayanti ◽  
Tutik Dwi Karyanti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Earnings Growth ◽  
Asset Turnover ◽  
Independent Variable ◽  
Profit Growth

<p><em>This study aims to examine the effect of current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio in predicting profit growth both simultaneously and partially. The sample in this study were 55 manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017.The collected data will be processed and then analyzed using multiple linear regression. The test is carried out using the help of the SPSS for Windows program.</em><br /><em>The results of the analysis show that the current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio simultaneously influence in predicting earnings growth. Partially, only return on total assets and total assets turnover has a significant effect on predicting earnings growth. The value of adjusted R square is 7,7%. This means that 7,7% of profit growth can be explained by independent variable (current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio). While the remaining (92,3%) is explained by other variables or other causes.</em></p>

Pengaruh Rasio Hutang terhadap Ekuitas, Rasio Saat Ini, Rasio Cepat, Peralihan Aset dan Pengembalian Aset terhadap Pertumbuhan Laba pada Perusahaan Manufaktur Sektor Industri Dasar Kimia

2021 ◽  
Vol 1 (1) ◽  
pp. 27-37
Author(s):  
Mayang Puspitasari ◽  
◽  
Muhammad Nuur Farid Thoha ◽  
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Selection Criterion ◽  
Sampling Technique ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Asset Turnover ◽  
The Impact ◽  
Profit Growth

Abstract Purpose: This study aimed to ascertain the impact of debt-to-equity ratio, current ratio, quick ratio, total asset turnover, and return on assets on profit growth in basic industrial and chemical manufacturing companies listed on the Indonesian Stock Exchange from 2013 to 2017. Research Methodology: The population of this study consists of 69 firms, 52 of which passed the sample selection criterion using a purposive sampling technique. The data sources for this study are the financial statements of the companies sampled via www.idx.co.id. This study employs multiple linear regression analysis and is conducted using the SPSS software version 20. (Statistical Product and Service Solutions). Results: The results of this study indicate that ROA has an impact on profit growth, while the current ratio, quick ratio, total asset turnover, and debt to equity ratios do not.

scholarly journals PENGARUH RASIO LIQUIDITAS, RASIO LEVERAGE DAN RASIO AKTIVITAS TERHADAP PERTUMBUHAN LABA, STUDY EMPIRIS PADA PERUSAHAAN MANUFAKTUR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2017 ◽  
pp. 1-14
Author(s):  
Abdonsius Sitanggang
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Total Asset ◽  
Debt Ratio ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Earnings Growth ◽  
Asset Turnover ◽  
Positive Effect ◽  
Profit Growth

This study aims to identify and analyze the effect of liquidity ratio (curent ratio, leverage ratio (debt ratio) and the ratio of activity (total asset turnover) of the profit growth in consumer goods manufacturing companies listed in Indonesia Stock Exchange in 2008. The formulation of the problem is: Do curent ratio, debt ratio and total asset turnover effect on profit growth in consumer goods manufacturing companies listed in Indonesia Stock Exchange? The population of this research is the consumer goods manufacturing companies listed in Indonesia Stock Exchange in 2008. The technique of sampling is a sampling technique that is easy (purposive sampling). Samples taken in this study is the income statement and balance sheet total of 32 companies manufacturing consumer goods companies listed in Indonesia Stock Exchange in 2008. Data analysis and hypothesis testing is done by using a multiple linear regression model. The results were obtained curent Ratio (CR), Debt Ratio (DR), and Total Assets Turnover (TATO) and significant positive effect on earnings growth in consumer goods manufacturing companies listed in Indonesia Stock Exchange. Partially that curent Ratio (CR) bepengaruh negative and significant profit growth; Debt Ratio (DR) and a significant negative effect on earnings growth, and Total Assets Turnover (TATO) and significant positive effect on earnings growth in consumer goods manufacturing companies listed in Indonesia Stock Exchange.

PENGARUH DEBT TO ASSET RATIO, RETURN ON ASSET, TOTAL ASSET TURNOVER DAN CURRENT RATIO TERHADAP PERTUMBUHAN LABA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI TERDAFTAR DI BEI PERIODE 2016 – 2019

2021 ◽  
Vol 8 (1) ◽  
pp. 34-50
Author(s):  
Leslie Jie ◽  
Bayu Laksma Pradana
Keyword(s):  
Stock Exchange ◽  
Equation Model ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Earnings Growth ◽  
Normality Test ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Using Data

This study was conducted to examine the effect of Debt to Asset Ratio, Return on Assets, Total Asset Turnover and Current Ratio on the growth of manufacturing profits in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period of 2016 - 2019. Data collection techniques used were documentation using data secondary. The data analysis method used is a quantitative method with associative and descriptive method approaches. The analysis technique used is multiple regression and hypothesis testing using partial t-test and F test simultaneously. In addition, a classic assumption test which includes a normality test, a multicollinearity test, an autocorrelation test and a heteroscedasticity test are performed. The classic assumption test shows that if this study does not find any distorted variables that meet the requirements of the multiple linear regression equation model. The samples used were 25 companies in 4 periods, 100 samples. The results showed that Total Asset Turnover partially affected earnings growth. Debt to Asset Ratio, Return on Asset, Total Asset Turnover and Current Ratio influence simultaneously earnings growth.

scholarly journals FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERUBAHAN LABA

2021 ◽  
Vol 13 (1) ◽  
pp. 109-124
Author(s):  
Chermian Eforis ◽  
Setyani Metta Lijaya
Keyword(s):  
Performance Indicator ◽  
Stock Exchange ◽  
Sample Selection ◽  
Financial Statement ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Fixed Assets ◽  
Asset Turnover ◽  
Good Signal

Abstract— Profit is one of company’s performance indicator and it will give good signal to investor when it increases. Based on previous studies, there are some financial ratios that have effects toward change in profit such as current ratio, return on asset (ROA), total asset turnover (TATO), and debt to asset ratio (DTA). This research aims to find the effect of current ratio, ROA, TATO and DTA towards change in profit. Manufacturing companies in the consumer goods industry which is listed on the Indonesia Stock Exchange (BEI) from 2016-2019 is the object of this research and purposive sampling as a sampling method. There are several criterias for sample selection such as published an audited financial statement for 4 years consecutive in 2016-2019; using Rupiah as a currency report in Financial statement; and has profit for 4 years consecutive in 2016-2019. There are 27 companies that meet all the criterias. The result of this research were (1) current ratio and debt to total asset had no significant effect towards changes in profit, (2) return on asset had a positive significant effect towards changes in profit, (3) total asset turnover had a negative significant effect towards changes in profit. Current ratio has no significant effect due to gain of intangible assets, gain of unrealized foreign exchange and financial income. The reason for debt to total asset is because the increase of liability is in line with the increase of asset, especially fixed assets. When fixed assets expand, total sales have increase along with profit change   Keywords: Changes in Profit; Current Ratio; Debt to Asset Ratio; Return on Asset; Total Asset Turnover

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Yuni Ajisti Herni
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Equity Ratio ◽  
Independent Variable ◽  
Research Type ◽  
Profit Growth

This study aims to determine whether there is influence of financialratios on profit growth. This research type is quantitative research that is data inthe form of numbers and see influence between independent variable withdependent variable. The sample in this study amounted to ten InsuranceCompanies listed on the Indonesia Stock Exchange. The data analysis techniqueused is multiple linear regression using Eviews program. From the results of testsconducted show that: 1) Debt to Equity Ratio positive and no significant influenceeffect Profit growth, shown by probability 0.9306 &gt; 0.05 that is. 2) Return onInvestments have positive and no significant effect on Profit growth, which isshown by probability 0.1476 &gt; 0,05

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 PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER DAN KEBIJAKAN MANAJERIAL TERHADAP PERTUMBUHAN LABA

2020 ◽  
Author(s):  
Nadia Hanifah ◽  
Kartika Hendra ◽  
Siti Nurlaela
Keyword(s):  
Data Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Asset ◽  
Managerial Ownership ◽  
Current Ratio ◽  
Earnings Growth ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Profit Growth

Earnings growth is an increase in profit or decline in profit per year and can be used to assess how the development of a company's performance. The purpose of this study is to examine and analyze the effect of current ratio, debt to equity ratio, total asset turnover and managerial ownership on earnings growth. The population in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling technique in this study used a purposive sampling method and obtained a sample of 20 companies. The data analysis method uses the classic assumption test and multiple linear regression analysis using SPSS 20, with the results of data analysis showing that, debt to equity ratio and managerial ownership influence earnings growth. While the current ratio and total asset turnover has no effect on profit growth. Keywords : Profit Growth, Current Ratio, Debt to Equity Ratio, Total Aset Turnover, Managerial Ownership

scholarly journals The Effect of Current Ratio, Return on Assets, Total Asset Turnover and Sales Growth on Capital Structure in Manufacturing Company

2020 ◽  
Vol 4 (3) ◽  
pp. 489
Author(s):  
Mohd. Nawi Purba ◽  
Erika Kristiany Br Sinurat ◽  
Ahmad Djailani ◽  
Winda Farera
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Total Asset ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Asset Turnover ◽  
Turn Over ◽  
The Capital Structure

This study aimed to determine how much effect the Current Ratio, Return on Assets, Total Asset Turnover and Sales Growth have on the Capital Structure of manufacturing companies listed on the IDX from 2016 to 2018. The research method used was descriptive method and multiple linear analysis method. The population of this study was 144 companies with a sample of these companies, namely 73. The data used were financial reports published by the Indonesia Stock Exchange through the website www.idx.co.id. The variables related to this research are the Current Ratio, Return on Assets, Total Asset Turnover, and Sales Growth. The results showed that partially Current Ratio has a negative and significant effect on Capital Structure, Return on Asset did not have a significant effect on Capital Structure, and Total Asset Turn Over has no significant effect on Capital Structure, and Sales Growth has no significant effect on Capital Structure in manufacturing companies listed on the Indonesia Stock Exchange. Simultaneously Current Ratio, Return on Asset, Total Asset Turn Over and Sales Growth together have a significant effect on the capital structure of companies listed on the Indonesia Stock Exchange.

scholarly journals ANALISIS PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014

2020 ◽  
Vol 5 (2) ◽  
pp. 181
Author(s):  
Dede Prasetyo ◽  
Rikha Muftia Khoirunnisa
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Prices ◽  
Profit Margin ◽  
Total Asset ◽  
Current Ratio ◽  
Share Prices ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to analyze the effect of Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Current Ratio (CR) and Net Profit Margin (NPM) to share prices. the statistical method used is a model multiple linear regression. The sample in this study was a pharmaceutical company. The results showed that together (simultaneously) variables Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Current Ratio (CR) and Net Profit Margin (NPM) significantly influence stock prices. While partially, Debt to Equity Ratio (DER) with significance, Current Ratio (CR) is proven to have a significant effect on stock prices. Whereas that has no effect on price is Total Asset Turnover (TATO) and Net Profit Margin (NPM).

scholarly journals Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2018

Media Ekonomi ◽  
2021 ◽  
pp. 26
Author(s):  
Mardiana Mardiana ◽  
Camelia Verahastuti ◽  
Rosita Nur
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Insignificant Effect ◽  
Asset Turnover ◽  
Positive Effect ◽  
Summary Data ◽  
Profit Growth

This study aims to determine and analyze the effect of Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) on profit growth in automotive sub-sector companies and components listed on the Indonesia Stock Exchange for the period 2014-2018. used in this study is secondary data sourced from annual performance summary data of listed companies, obtained from thewebsite official www.idx.co.id.. The results of the study partially show that thevariable Current Ratio (CR)has a negative and insignificant effect on profit growth;variable Total Asset Turnover (TATO)has a negative and insignificant effect on profit growth; while the variable Return on Assets (ROA) has a significant positive effect on profit growth. Simultaneously, it shows that the variables Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) have a significant effect on profit growth.

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