scholarly journals DETERMINAN PENURUNAN RETURN ON EQUITY (ROE) SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

KEUNIS ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 145
Author(s):  
Muhammad Rois ◽  
Edi Wijayanto ◽  
Dinar Berliana

<em><span lang="EN-US">This study reveals a decreased ROE performance, and this contradicts the Return On Equity (ROE) theory which states that a good ROE is an increase over time. This study aims to analyze the effect of Debt to Equity Ratio (DER), Current Ratio (CR), Inventory Turnover (ITO), and Sales Growth (SG) towards ROE. The study design was quantitative research applied causal. The research sample used the purposive sampling method, the sample in this study were 9 Manufacturer Companies listed on the Indonesia Stock Exchange in 5 years. The analysis in this study is a panel linear multiple regression analysis models using Eviews 9.0. The analysis results in an Adjusted R2 value of 0,488777, indicating that changes in the independent variables can contribute 48,8777% to changes in the dependent variable. In comparison, 51,1223% are influenced by another factor not included in the model. The t-test results show that the variable CR and ITO have a significant effect on ROE, while the DER and SG have no significant effect on ROE.</span></em>

2020 ◽  
Vol 9 (4) ◽  
pp. 434-441
Author(s):  
Chairunisa Puspa Juwita ◽  
Nana Diana

The main purpose of this study is to test the effect of Debt to Equity Ratio (DER) and Return on Equity Ratio (ROE) on Stock Price in the Jakarta Islamic Index Companies period 2015-2109. This study used quantitative research by using a purposive sampling method and obtained 12 samples. The data obtained by the annual company financial report of JII companies during 2015-2019.  The method used is descriptive statistical analysis through the classical assumption test to analyze data and multiple linear regression. Data testing used SPSS Statistics 22. The result of this study shows DER does not affect the stock price partially and ROE has a significant positive effect on the stock price while simultaneously debt to equity ratio and return on equity affect the stock price.  


2021 ◽  
Vol 4 (2) ◽  
pp. 828-837
Author(s):  
Yosi Tiani ◽  
Nanu Hasanuh

This study aims to prove and analyze the effect of Current Ratio and Debt to Equity Ratio to Return on Equity in basic industrial and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018.These are 76 companies listed on the Indonesia Stock Exchange 2016-2018. Of the 76 listed companies, 10 companies were selected using purposive sampling. The data used in this study are secondary data, with how to collect the information needed from idx in the form of financial statements for 2016-2018. The method used to analyze the relationship between independent variables with the dependent variable is multiple regression method, and assumption test. Results of the discussion shows that simultaneously the independent variables: Current Ratio and Debt to Equity Ratio with the F test, jointly affects the Return on Equity. Result partially with the t test, the variable Current Ratio and Debt to Equity Ratio have an effect against Return on Equity. Keywords : ROE, Debt to Equity Ratio, Current Ratio


2021 ◽  
Vol 9 (2) ◽  
pp. 74-80
Author(s):  
Umi Rahma Dhany ◽  
Muhammad Rizki Yusuf ◽  
Joni Hendra

This study has several objectives, namely to determine the simultaneous, partial and dominant influence between the variables of return on assets (ROA), return on equity (ROE), and debt to equity ratio (DER) on stock prices in insurance service sub-sector companies that listed on the Indonesia Stock Exchange. This type of research is associative quantitative research and data collection methods using documentation studies and literature studies. The sampling technique used purposive sampling by taking a sample of 5 years with 10 companies. The results showed that the independent variables had a simultaneous effect on profitability. The t-test shows that the ROA variable has a partial effect on Stock Prices and the ROE variable  has a partial effect on Stock Prices and also the DER variable has a partial effect on Stock Prices.


2015 ◽  
Vol 9 (1) ◽  
pp. 23
Author(s):  
Ariwan Joko Nusbantoro

This research aims to examine the effect of Current Ratio, Debt to Equity Ratio, Inventory Turnover, and Total Assets Turnover to Return on Equity of Food and Beverage companies, Listed on Indonesian Stock Exchange. The data were data from 2003 to 2008, containing a sample of 15 companies. A purposive sampling method was employed generating a total of 63 observations. Multiple Linear Regression Analysis is used to test hypotheses. The Results show that Current Ratio, Inventory Turnover, and Total Assets Turnover are significantly influenced Return on Equity leading to accept the proposed hypotheses. Debt to Equity Ratio has negative and significant influence on return on equity but it was in opposite direction. Keywords: Current Ratio or Working Capital Ratio, Debt to Equity Ratio, Inventory Turnover, Total Assets Turnover, and Return on Equity.


2021 ◽  
Vol 7 (1) ◽  
pp. 1-9
Author(s):  
Kasir ◽  
Kartika

The purpose of this study was to determine the effect of ROE and DER on PER in telecommunications sector companies listed on the Indonesia Stock Exchange. The data used are secondary data. The regression model used is Multiple Regression Analysis. The results of this study by t-test show that both Return On Equity and Debt to Equity Ratio has an effect on Price Earning Ratio. The F test (simultaneous) states that the Return On Equity and Debt to Equity Ratio simultaneously affect the Price Earning Ratio. Based on the test results, the coefficient of determination shows that the Return On Equity and Debt to Equity Ratio has a simultaneous effect of 81.4% on the Price Earning Ratio. The remaining 19.6% is influenced by other factors not included in this study, such as company size, sales growth.


2017 ◽  
Vol 2 (1) ◽  
pp. 73
Author(s):  
Mohamad Zulman Hakim

This study aims to prove empirically the factors that affect the Timeliness of Financial Reporting. These factors are Return on Assets (ROA), Debt to Equity Ratio (DER), Company Size and Auditor Opinion as Independent Variables and Timeliness of Financial Statements as Dependent Variables.The population of this study is the Manufacturing Industry listed on the Indonesia Stock Exchange period 2012-2014. The sample was determined by purposive sampling method and 66 companies were obtained. The data used are obtained from the published company financial report. The method of analysis used is logistic regression at 5% significance level.Empirical study shows that ROA has significant effect on Timeliness of Financial Reporting. DER, Company Size and Auditor Opinion have no significant effect on Timeliness of Financial Reporting. Keywords:    ROA, DER, Company Size, Auditor Opinion, Timeliness of Financial Reporting


2019 ◽  
Vol 11 (1) ◽  
pp. 59-72
Author(s):  
Anita Permatasari

This study aims to examine the role of Intellectual Capital in banking companies listed on the Indonesia Stock Exchange. The research data used are secondary data in the form of financial data and financial ratios of banks listed on the  Indonesia Stock Exchange from 2010 to 2016 using the purposive sampling method. Based on sampling criteria, 23 banks were selected and divided into two categories: banks with low Intellectual Capital and banks with high Intellectual Capital. The results showed that there were three findings, namely the first test results on banks with low Intellectual Capital and high Intellectual Capital showed that Non Performing Loans (NPL), Operational Costs Per Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) does not affect Return on Equity (ROE). Second, the results of testing on banks with low Intellectual Capital and high Intellectual Capital indicate that Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) have no effect on Return on Equity (ROE). Third, the results of testing on banks with high Intellectual Capital indicate that Operational Cost Per Operational Income (BOPO) has an effect on Return on Equity (ROE).


2021 ◽  
Vol 12 (1) ◽  
pp. 52-65
Author(s):  
Armalinda Armalinda

This study aims to determine how much influence the Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) have on the Return on Equity (ROE) of PT Bank Mandiri Tbk which are listed on the Indonesia Stock Exchange. The research design used in this research is associative/quantitative research. The population in this study is the annual financial statements of PT. Bank Mandiri Tbk for the period 2012-2019, while the sample was taken using time series data, namely the annual financial statements of PT. Bank Mandiri Tbk for the period 2012-2019 which consists of balance statements, income statements, and cash flow from funding activities from 2012 to 2019. The result of the coefficient of determination (R Square) is 0.813. This figure means that 0.813 or 81.3% of the diversity of data from financial performance data can be explained by the two independent variables, namely the Debt to Asset Ratio and the Debt to Equity Ratio. While the rest (1-0.813 = 0.817) or 18.7% is explained by other factors outside the study. The results of statistical tests show that the Asset Ratio and Debt to Equity Ratio together (simultaneously) have an effect on financial performance (Return on Equity).


2021 ◽  
Vol 5 (2) ◽  
pp. 781
Author(s):  
Sugiyarmasto Sugiyarmasto ◽  
Erlina Setyaningrum

The research aims to determine and provide empirical evidence of , sales growth inventory turnover, receivables Turnover, and significant cash turnover on profitability in LQ 45 Company on Indonesia Stock Exchange year 2016-2018. The samples in this study used purposive sampling so obtained 21 company samples from 45 LQ 45 company population listed on the Indonesia Stock Exchange, with 63 observations of financial statements (21 companies x 3 years of financial statements warning). Dependent variables in this study, namely profitability. While independent variables in this study, sales growth namely inventory turnover, turnover receivables, , cash turnover. The data analysis method used is a type of multiple regression test to test the relationship of independent variables with the dependents The results of the research hypothesis testing proved that the turnover of receivables, and cash turnover significantly positively affect profitability. And sales growth has a negative and significant effect on profitability. While inventory turnover has a negative and insignificant effect on profitability in LQ 45 company in the Indonesia Keywords: sales growth,inventory turnover, turnover receivable, cash turnover,profitability


2020 ◽  
Vol 30 (3) ◽  
pp. 785
Author(s):  
Hartono Hartono ◽  
Fiona Audrey ◽  
Widya Sari

This study aims to determine and analyze how the influence of Current Ratio, Inventory Turnover, Fixed Asset Turnover and Debt to Equity Ratio on Stock Price and Profitability as a moderating variable to consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). Population in this study are 39 companies and 14 companies used as samples. This research uses purposive sampling method. The results of this study indicate that the Fixed Asset Ratio and Debt to Equity Ratio affects stock value. By using profitability as a moderator, Current Ratio and Debt to Equity Ratio affects the value of the stock. Keywords: Current Ratio (CR); Inventory Turnover (ITO);  Fixed Asset Turnover (FAT); Debt to Equity Ratio (DER); Stock Price.


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