scholarly journals Analisis Perputaran Piutang dan Perputaran Persediaan Terhadap Return On Assets

2020 ◽  
Vol 2 (1) ◽  
pp. 37
Author(s):  
Yuli Surya Fauzia Pertami ◽  
Wiwin Sukiati ◽  
Lulu Kurnia Ningsih
Keyword(s):  
Research Methodology ◽  
Stock Exchange ◽  
Net Income ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Accounts Receivable ◽  
Negative Effect ◽  
Inventory Turnover ◽  
Profitability Ratios ◽  
Over Time

Profitability ratios make it easy for companies to analyze a company's ability to earn and generate profits over time. The better profitability ratio, the better the ability to describe the company's high profitability. One of the profitability ratios, namely Return on Assets (ROA), is a ratio that shows how much the asset contributes to creating net income. The purpose of the research was to determine the effect of accounts receivable turnover and inventory turnover partially and simultaneously. The research methodology used is descriptive and associative . This research was conducted on the Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 was using purposive sampling. Based on the results of partial or t test, the variable accounts receivable turnover has a significant negative effect on Return on Assets (0,0028 < 0,05), while inventory turnover has no effect and is not significant for Return on Assets (0,1669 > 0,05). The results of research simultaneously or the F test, the variable receivable turnover and inventory turnover significantly influence profitability with the significancy value 0.006 < 0.05.

scholarly journals PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2019)

2021 ◽  
Vol 2 (1) ◽  
pp. 17-30
Author(s):  
Jadongan Sijabat ◽  
Monica Indriyani Sijabat
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Accounts Receivable ◽  
Inventory Turnover ◽  
Consumer Goods Industry

Profitability is the company's ability to earn a profit. One of the factors that can affect the profitability of a company is financial ratio. The purpose of this study was to determine how the influence of Cash Turnover, Accounts Receivable Turnover, and Inventory Turnover on Profitability which will be measured through Return On Assest (ROA) in consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The population in this study is the consumer goods industry sector, which number as many as 53 companies. The sample of this research is 30 companies taken based on purposive sampling technique. This study uses secondary data in the form of corporate financial reports obtained through www.idx.co.id. The data analysis method used is multiple linear regression analysis with a significant level of 5% using SPSS software.                The results of this study indicate that partially cash turnover has no significant negative effect on Return on Assets (ROA), accounts receivable turnover has a positive and significant effect on Return on Assets (ROA), inventory turnover has no significant positive effect on Return on Assets (ROA). The results simultaneously explain that cash turnover, accounts receivable turnover, and inventory turnover have a significant effect on ROA in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. The Adjusted R Square value is 0.560. This means that 56% of profitability is affected by cash turnover, accounts receivable turnover, and inventory turnover. While the remaining 44% is influenced by other factors not examined in this study.

scholarly journals PENGARUH BIAYA OPERASIONAL DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2012-2018

2021 ◽  
Vol 10 (2) ◽  
pp. 143-157
Author(s):  
Endah Saripah ◽  
Muhammad Nasim Harahap
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Industrial Sector ◽  
Operating Costs ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACK This study aims to determine the effect of operating costs and sales partially or simultaneously on net income. The problem that occurs in this study is the fluctuating net profit in various industrial sector manufacturing companies which are listed on the Indonesia Stock Exchange from 2012-2018. The method of analysis in this study uses multiple linear regression analysis with the help of SPSS 21 software. The results of the regression analysis test show that operating costs partially have a significant negative effect on net income, sales partially affect net income, while simultaneously operating costs and sales have a significant effect. against net income. To test the coefficient of determination or R2, the result is 0.346 or 34.6% of net income is influenced by these two variables. As for the remaining 65.4% which is influenced by other variables not examined in this study.   Keywords: Operational Costs, Sales and Net Profits

scholarly journals Analisis Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

2020 ◽  
Vol 4 (1) ◽  
pp. 24
Author(s):  
Mariska Leviani Dan Indra Widjaja
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio

This research aimed to examine the effect of Liquidity (Current Ratio), Profitability (Return On Assets), Sales Growth, and Firm Size toward Capital Structure (Debt to Equity Ratio) on manufacturing companies sector food and beverages in Indonesia Stock Exchange for period 2013 - 2017. The sampling technique used was purposive sampling and the sample collected consisted of 14 companies. Analysis using SPSS program. Based on statistical t test, the result of research show that Liquidity had a significant, negative effect on Capital Structure. Meanwhile, Profitability, Sales Growth, and Firm Size did not affect Capital Structure. Based on statistical F test indicates that variables Liquidity, Profitability, Sales Growth, and Firm Size simultantly affect Capital Structure on manufacturing companies sector food and beverage listed in Indonesia Stock Exchange for period 2013 - 2017.

scholarly journals ANALISIS PENGARUH KOMPENSASI RUGI FISKAL, CORPORATE GOVERNANCE, RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2017

2021 ◽  
Vol 17 (1) ◽  
pp. 48-66
Author(s):  
Martha Nandana Ongkopranoto ◽  
Synthia Madyakusumawati
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Loss Compensation ◽  
Negative Effect

This study aims to determine the effect of fiscal loss compensation, corporate governance, return on assets, leverage, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Analysis of the data used is descriptive statistical analysis, classical assumption test, and hypothesis testing using the SPSS. The study using secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange and audited during 2013-2017. Based on the results of regression testing, it is known that the fiscal loss compensation variable has a negative effect, and return on assets has a positive effect on tax avoidance, while corporate governance, leverage, and firm size do not affect tax avoidance.

scholarly journals Effect of Activity Ratio, Productivity And Profitability on Liquidity in Manufacturing Companies on Indonesia Stock Exchange

2020 ◽  
Vol 1 (2) ◽  
pp. 98-103
Author(s):  
Putri Yanti ◽  
Neni Marlina Purba
Keyword(s):  
Activity Ratio ◽  
Stock Exchange ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Food And Beverage ◽  
Calculation Results ◽  
Negative Effect ◽  
Profitability Ratios ◽  
Productivity Ratio

The purpose of this study was to determine the effect of the Activity, Productivity and Profitability ratios on liquidity in Indonesian stock exchange companies. The independent variables used in this study are the ratio of activities, productivity ratios, and profitability ratios. Meanwhile, what is used as the dependent variable is the liquidity used based on the Indonesian Stock Exchange (IDX) company. The population used in this study were all manufacturing companies in the food and beverage sub-sector, totaling 17 companies. The data used is from companies that publish complete financial statement data for the 2015-2019 period. Based on the calculation results obtained t-count -2.131 <-2.03951 and the significance level is 0.041 <0.05, it is concluded that H1 is accepted, which means that there is a significant negative effect between the ratio of activity to liquidity. The productivity ratio is -0.508> -2.03951 while the significance level is 0.615> 0.05. So that the hypothesis H2 is rejected, which means that there is no influence between the productivity ratio to liquidity. Profitability ratio obtained t-value of 7.933> 2.03951 and a significance value of 0.000 <0.05, so that the hypothesis H3 is accepted, which means that there is a positive and significant effect on the ratio of profitability to the liquidity ratio and the results of data analysis obtained an f-count value of 24.014> 2.90 and a significance value. 0.000 <0.05. This shows that the activity, productivity and profitability ratios simultaneously have a significant effect on the liquidity ratio.

scholarly journals The Influence of Accounts Receivable Turnover and Inventory Turnover on Profitability at PT Sumber Alfaria Trijaya Tbk

2018 ◽  
Vol 2 (1) ◽  
pp. 77
Author(s):  
Amthy Suraya
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
T Test ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Accounts Receivable ◽  
Sales Process ◽  
Inventory Turnover ◽  
Independent Variable ◽  
Retail Company

The sales process at a distribution or retail company cannot be separated from the influence of the inventory held by the company. This study aims to analyze the effect of Accounts Receivable Turnover and Inventory Turnover on Return on Assets (ROA) of the company. The data used in this study are secondary data sourced from financial data on the Indonesia Stock Exchange contained in the company's financial statements. This research was conducted at PT Sumber Alfaria Trijaya Tbk in the period 2011-2017. The statistical analysis used in this study is the classic assumption test, multiple linear regression, coefficient of determination, and hypothesis testing using the t-test and f test. Partially (t-test) obtained receivables turnover (X1) has no effect but is not significant on Return on Assets (ROA), while inventory turnover (X2) has an effect but not significantly on Return on Assets (ROA) (Y). Simultaneously (test f) obtained Receivables Turnover (X1) and inventory turnover (X2) have a significant effect on Return On Assets (ROA). Based on the results of R2 the independent variable Accounts receivable turnover and inventory turnover have an effect of 80.1% on the dependent variable that is Return on Assets (ROA), while the remaining 19.9%, is influenced by other variables not examined in the study.

scholarly journals EFEKTIVITAS DAN EFISIENSI MODAL KERJA DALAM MEMPENGARUHI PEROLEHAN RETURN ON ASSET PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
Vol 8 (1) ◽  
pp. 1-12
Author(s):  
Alhidayatullah Alhidayatullah
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Analysis Method ◽  
Working Capital ◽  
Return On Assets ◽  
Accounts Receivable ◽  
Calculation Results ◽  
Inventory Turnover

This study aims to determine cash turnover, accounts receivable turnover, inventory turnover, working capital turnover in influencing return on assets (ROA) in cement companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. This study uses an explanatory analysis method with a quantitative approach, namely a research method that intends to explain the position of the variable under study and the causal relationship between one variable and another through hypothesis testing and focuses on variable problems with concepts that have value and looking for relationships between these variables. Hypothesis test results show that cash turnover to ROA is tcount -1,204 <ttable 2,365 and sig t 0,268> 0,05, turnover of accounts receivable to ROA is calculated from tcount 0.078 <ttable 2.365, and sig t 0.940> 0.05, inventory turnover at ROA where the value of t count -1.099 <t table 2.365, and sig t 0.308> 0.05, and the turnover of working capital to ROA, the calculation is t count 0.628 <t table 2.365, and sig t 0.550> 0.05, which explains that all independent variables have no significant effect on ROA. While cash turnover, accounts receivable turnover, inventory turnover, and working capital turnover together (simultaneously) do not have a significant effect on return on assets, the calculation results show Fcount 0.672 <Ftable 4.120 and the significance is 0.632> 0.05. Based on the analysis of the coefficient of determination, the effect of cash turnover, accounts receivable turnover, inventory turnover, and working capital turnover on return on assets is 27.8%, the remaining 72.2% is influenced by other factors not examined.

scholarly journals The Influence of Company Size and Debt to Asset Ratio on Return On Assets

2021 ◽  
Vol 8 (1) ◽  
pp. 9-13
Author(s):  
Dwi Shahfira ◽  
Nanu Hasanuh
Keyword(s):  
Stock Exchange ◽  
Debt Management ◽  
Financial Statement ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Negative Effect ◽  
Independent Variable ◽  
The Stability ◽  
Positive Effect

This research purposed to identify the effect of Company Size (SIZE) and Debt to Asset Ratio (DAR) on Return On Asset (ROA). The dependent variable was Return On Assets (ROA) and the independent variable was Company Size (SIZE) and Debt to Asset Ratio (DAR).  Data were obtained from the financial statement of 12 manufacturing companies in sub-sector of automotive registered on Indonesia Stock Exchange in the period 2014-2018. The study used Multiple Linear Regression Test as the data analysis method. The results show that Company Size partially had a significant positive effect on Return On Assets (ROA). Also, Debt to Asset Ratio (DAR) partially had a significant negative effect on Return On Assets (ROA). Simultaneously, Company Size (SIZE) and Debt to Asset Ratio (DAR) had effect on Return On Assets (ROA). So, the company should keep the stability of the company size and expect to perform debt management properly to optimize increasing the level of Return On Assets (ROA) and remain stable.

scholarly journals PENGARUH ANALISIS ELEMEN MODAL KERJA TERHADAP PROFITABILITAS ( ROI ) PADA PT. HANJAYA MANDALA SAMPOERNA , Tbk.

2018 ◽  
Vol 3 (01) ◽  
Author(s):  
Musianah Musianah ◽  
Jianto B. Amiranto
Keyword(s):  
Return On Investment ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Financial Reports ◽  
Accounts Receivable ◽  
Financial Factors ◽  
Operating Profit ◽  
Inventory Turnover

ABSTRACTThe Company was established with the aim to obtain operating profit. One way that can be done is to increase the profitability of the company. The company's profitability is influenced by a variety of financial factors which can be measured using financial ratios. The purpose of this study was to analyze the influence of the elements utuk rotation modes of work, namely perputran working capital, cash perputran receivable turnover and inventory turnover perusahanaan on profitability (Return On Investment) company. Population peneleitian is manufacturing companies listed in Indonesia Stock Exchange (BEI) is a renowned roko Company PT. HANJAYA MANDALA, Tbk. Samples used in this research are secondary data from reports keuanagan the period 2011 to 2015. The data obtained from the company's financial reports the official website of the Stock Exchange www.idx.co.id. And from the Indonesia Stock Exchange that are in UNIVERSITAS TUJUH BELAS AGUSTUS SURABAYA. Classical assumption test and multiple regression analyzes were performed using an SPSS version 22.0The results of this study indicate that the regression model is compliant with the study that there are no symptoms heteroskedastisitas, multikoliniearitas, and autocorrelation as well as the data used beristribusi normal. Regeresi multiple analysis results indicate that the F test, cash turnover , accounts receivable turnover, and inventory turnover significant effect on profitability (ROI). In test T cash turnover , receivables turnover and inventory turnover significant effect on profitability (ROI) Keywords: Cash Turnover , Accounts Receivable Turnover, Turnover supplies of , Profitability (ROI).

scholarly journals Analisis Pengaruh Current Ratio, Return On Assets, Debt Equity Ratio, dan Cash Position Terhadap Dividen Payout Ratio pada Perusahaan Manufaktur Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Selama Periode 2015-2017

2020 ◽  
Vol 4 (4) ◽  
pp. 168
Author(s):  
Rosmeilani Christina Marintan Tiurma ◽  
Indra Widjaja
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Dividend Payout ◽  
Negative Effect ◽  
Equity Ratio ◽  
Selection Of

The research aimed to determine the effect of Current Ratio (CR), Return on Assets (ROA), Debt Equity Ratio (DER) and Cash Position (CP), against the Dividend Payout Ratio (DPR) on manufacturing companies specially in consumption sector In Indonesia Stock Exchange for period 2015-2017. This study also purposes to determine the effect of Current Ratio (CR), Return on Assets (ROA), Debt Equity Ratio (DER) and Cash Position (CP) simultaneous against the Dividend Payout Ratio (DPR). This research was used a causal associative method by taking secondary data. The selection of sample used purposive sampling method. From the predetermined criteria obtained a sample of 13 companies. Analysis using SPSS Program.Based on statistical t test, the result of the research shows that Return on Assets (ROA) had a significant, negative effect on Dividend Payout Ratio (DPR). Meanwhile, other variables like Current Ratio (CR), Debt to Equity Ratio (DER) and Cash Position (CP) did not affect the Dividend Payout Ratio (DPR). Based on F test indicates that variables Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER) and Cash Position (CP) simultaneously affect Dividend Payout Ratio (DPR) on manufacturing companies on consumption sector listed in Indonesia Stock Exchange for period 2015-2017.

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