ANALISIS EFISIENSI PENGELOLAAN MODAL KERJA PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN BANGGAI

2017 ◽  
Vol 1 (2) ◽  
pp. 21
Author(s):  
IRWAN MORIDU
Keyword(s):  
Profit Margin ◽  
Current Ratio ◽  
Return On Equity

Penelitian ini bertujuan untuk mengetahui apakah penggunaan modal kerja pada Perusahaan Daerah Air Minum Kabupaten Banggai sudah efisien selama tahun 2013 hingga 2016, data dianalisis secara deskriptif kuantitatif dengan menggunakan rasio aktivitas. Penelitian ini dilaksankan pada pada Perusahaan Daerah Air Minum Kabupaten Banggai dari bulan juni hingga agustus 2017 dengan menggunakan metode wawancara, observasi dan dokumentasi.Berdasarkan hasil penelitian dari hasil perhitungan Rasio Likuiditas yang terdiri dari Current Ratio, Quick Ratio dan Cash Ratio dan Rasio Rentabilitas yang terdiri dari Gross Profit Margin, Profit Margin, Return On Asset, dan Return On Equity, secara keseluruhan perhitungan rasio dalam pengukuran efisiensi penggunaan modal kerja pada Perusahaan Daerah Air Minum Kabupaten Banggai selama kurun waktu 2013 sampai dengan tahun 2016 adalah kurang efisien.

ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER, NET PROFIT MARGIN TERHADAP RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2008-2010

MANAJERIAL ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
USWATUL KARIMAH
Keyword(s):  
Significant Influence ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Report ◽  
Net Profit ◽  
Equity Ratio ◽  
Level Of Significance ◽  
Observation Period

This research performed in order to test the influence of variabel, Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TAT), dan Net Profit Margin (NPM) toward Return on Equity (ROE). Methodology research as the sample used proposive sampling with criteria as (1) Manufacturing companies that listing at JSX who provide financial report year ending 31st December during the observation period 2008 – 2010, well available at JASICA index. (2) Companies must be the listined at the beginning of the period of observation and not on the delisting until the end of the observation period. (3) The financial report include the value of financial ratios to be studied include ROE, CR, DER, TAT, and NPM. (4) At the beginning of the observation period until the end. Total of 23 samples obtained from 131 firms during the observation period of three years in the manufacturing sector. Sample amount as much 69 during the observation period of three years. Data analysis with multi linier regression of ordinary least square and hypotheses test used partial t - test, simultan F – test at level of significance 5%. Empirical evidence show as CR, DER, and TAT to have not significant influence toward ROE of manufacturing companies listing in JSX over period 2008 – 2010 at level of significance >5%. While the rest NPM to have significant influence toward ROE of manufacturing companies listined in JSX over period 2008 – 2010 at level of significance 5%. While, four independent variabel (CR, DER, TAT and NPM) to have significant influence toward ROE at level of significance 5% as 0,000%. Predictable of the four variables toward ROE is 56,9% as indicated by adjusted R square that is 56,9% while the rest 43,1% is affected by other factors is not included into the study model. 

ANALISIS KINERJA DAN RASIO KEUANGAN PADA PT. PEGADAIAN ( PERSERO ) TAHUN 2018-2019

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Herlin Herlin ◽  
Rina Trisna Yanti
Keyword(s):  
Financial Performance ◽  
Profit Margin ◽  
Interval Scale ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
A Value ◽  
Criterion Score ◽  
Net Profit ◽  
Equity Ratio

ABSTRACTThe purpose of this study is to determine the financial performance of PT. Pegadaian (Persero) Tbk in 2018-2019.The results showed that the total score of financial performance of PT. Pegadaian (Persero) is on an unhealthy interval scale, which is at a total criterion score of 50 - 65 (Minister of BUMN Nomo: Kep-100 / MBU / 2002. These results indicate that the financial performance of PT. Pegadaian (Persero) Tbk using the ratio finance, namely the cash ratio in 2018 obtained a value of 130.1 with a score of 10 and in 2019 a score of 129.1 and a score of 8 (very healthy). Calculation of the current ratio in 2018 with a value of 1.17 and a score of 0, while the year 2019 with a score of 0.39 and a score of 0 (unhealthy). Debt to Equity Ratio in 2018 with a score of 162.4 and a score of 10, while in 2019 the score was 183.2 with a score of 10 (very healthy). Debt to Total Asset Ratio in 2018 with a score of 61.8 and a score of 0, while in 2019 the value was 64.6 with a score of 0 (unhealthy) .The Gros Profit Margin ratio in 2018 shows a value of 31.9 with a score of 8.5 and in 2019 the score is 23.9 and a score of 8.5 (Very Healthy) Net Profit Margin ratio for the year 2018 shows a value of 24.2 with a score of 8.5 and in 2019 a score of 17.5 and a score of 8.5 (Very Healthy). The Return On Investement (ROI) ratio in 2018 scored 11.6 with a score of 8.5 and in 2019 with a score of 17.9 and a score of 8.5 (Very Healthy) and the Return On Equity (ROE) ratio, throughout 2018 with a value of 44.4 and a score of 8.5 and in 2019 with a value of 47.9 and a score of 8.5 (very healthy).Keyword : Ferformance Financial, Financial Ratio

scholarly journals Kinerja Keuangan, Abnormal Return Sebelum dan Setelah Pengumuman Merger

2017 ◽  
Vol 1 (1) ◽  
pp. 73
Author(s):  
Farid Addy Sumantri
Keyword(s):  
Financial Performance ◽  
Abnormal Return ◽  
Stock Exchange ◽  
Abnormal Returns ◽  
Profit Margin ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Before And After ◽  
Price Earnings Ratio

This study aims to examine the differences infinancial performance and abnormal returns in the period before and after the announcement of the merger of the companies listed on the Stock Exchange in the period 2004-2013. In this study the measurement of financial performance using four financial ratios which are the current ratio (CR), the net profit margin (NPM), return on equity(ROE) and price earnings ratio (PER), while the abnormal return is measured using the market return and the actual return. This study used purposive sampling in the sampling study. Company samples tested here are 8 companies from various different types of industries. Hypothesis testing is performed using paired sample t test with a confidence level of 5%. The test results of financial performance in the proxy with the current ratio (CR), the net profit margin (NPM), return on equity (ROE) and price earnings ratio (PER) its how sthe difference before and after the announcement of the merger on the companies listed on the Stock Exchange period 2004-2013.

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.

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 Performan Keuangan PT Ultrajaya Milk Industry and Trading Company, Tbk. setelah Diakuisisi oleh PT Unilever Indonesia, Tbk.

2016 ◽  
Vol 10 (2) ◽  
pp. 114-124
Author(s):  
Janu Didik Santoso ◽  
Urip Santoso
Keyword(s):  
Profit Margin ◽  
Debt Ratio ◽  
Current Ratio ◽  
Return On Equity ◽  
Trading Company ◽  
Net Profit ◽  
Milk Industry

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan PT Ultrajaya Milk Industry and Trading Company, Tbk. setelah diakuisisi oleh PT Unilever Indonesia, Tbk. Data keuangan perusahaan tersebut dihitung rasio keuangannya seperti net profit margin (NPM), return on invesment (ROI), return on equity (ROE), earning per share (ESP), total assests turnover (TATO), current ratio (CR) dan debt ratio (DR). NPM, ROI, EPS dan TATO perusahaan meningkat sesudah diakuisisi, sementara DR menurun. CR perusahaan lebih tinggi sesudah 6 tahun diakuisisi sedangkan ROE meningkat sesudah 3 tahun diakuisisi. Dapat disimpulkan bahwa kinerja keuangan PT Ultrajaya Milk Industry and Trading Company, Tbk. meningkat sesudah diakuisisi.Kata kunci: PT Ultrajaya Milk Industry and Trading Company, Tbk., PT Unilever Indonesia, Tbk., kinerja keuangan, akuisisi

scholarly journals Jurnal Analisis Profitabilitas PT. BUDI STARCH & SWEETENER (Persero) Tbk Tahun 2016-2018

2021 ◽  
Author(s):  
Erfi Anggrani
Keyword(s):  
Profit Margin ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit

Penilaian kinerja keuangan dapat dilakukan oleh manajemen dengan menganalisis laporan keuangan. Laporan keuangan yang digunakan adalah laporan neraca dan laporan laba rugi pada tahun 2016 sampai dengan tahun 2018. Salah satu analisis yang dapat digunakan untuk mengetahui keadaan keuangan perusahaan adalah analisis rasio keuangan. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan PT.Budi Starch & Sweetener Tbk, ditinjau dari profitabilitas dan likuiditas berdasarkan laporan keuangan perusahaan. Metode analisis data yang digunakan adalah analisis deskriptif menggunakan pengukuran rasio profitabilitas dan likuiditas. Dari hasil perhitungan rasio profitabilitas rata-rata pada net profit margin, return on asset, gross profit margin menunjukkan bahwa kondisi perusahaandalam keadaan baik dan return on equity sebesar menunjukkan bahwa kondisi perusahaan dalam keadaan kurang baik. Sedangkan perhitungan rasio likuiditas pada quick ratio, cash ratio menunjukkan bahwa kondisi perusahaan dalam keadaan baik dan current ratio menunjukkan bahwa kondisi perusahaan dalam keadaan 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 Analisis Variabel Yang Mempengaruhi Earning Per Share (EPS) Pada Industri Food and Beverage Di Indonesia Tahun 2013-2017

2021 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Erni Alfisah ◽  
Kurniaty Kurniaty
Keyword(s):  
Secondary Data ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Financial Industry ◽  
Current Ratio ◽  
Return On Equity ◽  
Simultaneous Test ◽  
Net Profit ◽  
Food And Beverage ◽  
Equity Ratio

The purpose of this study was to examine and analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity ((ROE), and Net Profit Margin (NPM) on Earning Per Share (EPS) either partially or simultaneously. The research object used is the food and beverage industry which is listed on the IDX from 2013 to 2017. The type of research carried out is descriptive quantitative. The sample obtained after being carried out with a purposive sampling approach is 14 companies. The data used is secondary data in the form of reports financial industry food and beverage for the observation period. In this study, there are four variables, namely ROE, CR, DER, NPM as the independent variable and EPS as the dependent variable. The analysis techniques used are econometric analysis or classical assumption test, multiple regression, test of the coefficient of determination, and simultaneous test The results showed that the variables DER (X2) and ROE (X3) are partially significant significant effect on EPS (Y1), while the variables CR (X1) and NPM (X4) do not have a significant effect on EPS (Y1) and simultaneously CR, DER, ROE, and NPM have a significant effect on EPS.Keywords: Current Ratio, Debt to Equity Ratio, Return on Equity, Net Profit Margin, Earning per share

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