Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Current Ratio, dan Debt to Equity Ratio, Total Assets Turn Over terhadap Profitabilitas

The purpose of this research is to examine the effect of the cash turnover, receivable turnover, inventory turnover, current ratio, debt to equity ratio, and total assets turn over to profitability. This Research was conducted on basic and chemical industry manufacturing companies listed in Indonesia Stock Exchange period 2013-2017. The methods of analysis using multiple regression analysis. The analysis method used is multiple linear regression, F test, and T-test. The result of this analysis showed that profitability was influenced simultaneously by cash turnover, receivable turnover, inventory turnover, current ratio, debt to equity ratio and total assets turn over. Meanwhile on partial analysis showed only receivable turnover and inventory turnover, current ratio, debt to equity ratio and total assets turn over hasn’t influence to profitability.

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Analisis Pengaruh Current Ratio, DER, TATO dan EBITDA Terhadap Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Akuntansi dan Manajemen ◽

10.30630/jam.v14i1.89 ◽

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.

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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR

Journal Competency of Business ◽

10.47200/jcob.v4i2.700 ◽

2020 ◽

Vol 4 (2) ◽

pp. 53-67

Author(s):

Ameilia Damayanti ◽

Rianto Rianto

Keyword(s):

Regression Analysis ◽

Firm Value ◽

Stock Exchange ◽

Manufacturing Companies ◽

Current Ratio ◽

Return On Equity ◽

Company Value ◽

Analysis Technique ◽

Equity Ratio ◽

The Many

Current ratio, Debt to Equity Ratio, and Return on Equity are some of the many factors that are thought to have an influence on company value. Several studies have also used these factors as variables. Therefore, this study aims to test and reaffirm the results of previous studies with mixed conclusions. The sample of this study was 100 companies in manufacturing companies listed on the Indonesia Stock Exchange in the period 2018. The analysis technique used in this study is multiple regression analysis. The results showed that partially Current ratio, Debt to Equity Ratio had no significant effect on Company Value, while Profitability had a significant effect on Company Value. Simultaneously testing shows that current ratio, debt to equity ratio, and return on Equity have a significant effect on firm value.

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Pengaruh Laba per Saham, Rasio Hutang dan Pengembalian atas Aset (ROA) terhadap Harga Saham

Owner ◽

10.33395/owner.v3i2.119 ◽

2019 ◽

Vol 3 (2) ◽

pp. 21

Author(s):

Jocelyn Govia ◽

Venita Ozty Susan Dayani ◽

Mohd. Nawi Purba ◽

Enggolit Ramayanti ◽

Michael Tanoto ◽

...

Keyword(s):

Regression Analysis ◽

Stock Price ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Analysis Method ◽

Return On Assets ◽

Mining Companies ◽

Partial Analysis ◽

Equity Ratio

The purpose of this research is to examine the influence of earning per share, debt to equity ratio, and return on assets (ROA) to stock price. This research was conducted on mining companies listed in Indonesia Stock Exchange period 2012-2017. The analysis method used is multiple linear regression analysis, F test and T test. The analysis result of this research shows that stock price is influenced simultaneously by earning per share, debt to equity ratio, and return on assets (ROA). Meanwhile, the partial analysis shows that earning per share influences significantly on stock price, debt to equity ratio influences but insignificantly on stock price, and return on assets (ROA) doesn’t influence but is significant on the stock price.

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The Effect Of Current Ratio, Debt To Equity Ratio And Inventory Turn Over On Return On Assets On Consumer Goods Companies

Eduvest - Journal Of Universal Studies ◽

10.36418/edv.v1i11.271 ◽

2021 ◽

Vol 1 (11) ◽

Author(s):

Helman Helman

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Consumer Goods ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Return On Assets ◽

Current Ratio ◽

Equity Ratio ◽

Turn Over

Consumer Goods industry is a sector that is considered sufficient to encourage the economic growth which has contributed the growth of the country's economy. There are various ratios that can be used as a measuring tool in research. This study uses the theories Current Ratio, Debt To Equity Ratio, Inventory Turn Over and Return On Assets. The method used in this study is a quantitative, and the type of research is quantitative descriptive, and the nature of the research is explanatory. Data collection was performed by means of documentation. Data analysis method used is multiple linear regression analysis. Population were consumer goods companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2018 totaling 26 companies. The 104 samples of the study were drawn by purposive sampling technique. The research used a classic assumption test such as the test for normality, multicollinearity, autocorrelation and heteroscedasticity. The research model used is multiple linear regression. The study concludes that simultaneously Current Ratio, Debt To Equity Ratio and Inventory Turn have a significant effect on Return On Assets. Partially, Current Ratio (CR) and Debt To Equity Ratio (DER) do not have a significant effect on Return On Assets (ROA) while the Inventory Turn Over has a significant effect on Return On Assets (ROA) of consumer goods companies listed in the Indonesia Stock Exchange in the period of 2015 -2018.

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ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Manajemen dan Bisnis ◽

10.54367/jmb.v19i2.94 ◽

2019 ◽

pp. 90-102

Author(s):

Juliana Manurung ◽

Kornel Munthe

Keyword(s):

Financial Distress ◽

Prediction Accuracy ◽

Stock Exchange ◽

Manufacturing Companies ◽

Analysis Method ◽

Return On Assets ◽

Current Ratio ◽

Financial Ratio ◽

Study Population ◽

Equity Ratio

This study aims to predict financial distress through the variable lancer ratio, return on assets and debt to equity ratio since 1, 2 and 3 years before it occurs in manufacturing companies listed on the Indonesia Stock Exchange. The study population was all manufacturing companies listed on the Indonesia Stock Exchange, and by using purposive sampling, a sample of 66 companies was obtained. The data analysis method used is logistic regression. The results showed the current ratio variable, return on assets and debt to equity ratio, together had a significant effect on the probability of financial distress for one, two and three years before it occurred in the manufacturing companies listed on the Indonesia Stock Exchange since one, two and three before it occurs at Î± = 5 percent. The level of prediction accuracy of the effect of financial ratio information on the probability of financial distress on companies that have been listed on the Indonesia Stock Exchange since one, two and three years before experiencing financial distress occurred respectively was 97.0 percent, 77.3 percent and 74.2 percent. The current ratio variable and the debt to equity ratio partially do not significantly influence the probability of financial distress for one, two and three years before it occurs, whereas the debt to equity ratio partially has a positive and significant effect on financial distress for one, two and three years before it occurs in companies that have been listed on the Indonesia Stock Exchange.

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Model Altman Z-Score Terhadap Kinerja Keuangan di Bursa Efek Indonesia Melalui Pendekatan Regresi Logistik

AKURASI: Jurnal Riset Akuntansi dan Keuangan ◽

10.36407/akurasi.v1i1.75 ◽

2019 ◽

Vol 1 (1) ◽

pp. 63-72

Author(s):

Nurul Fitri ◽

Rachma Zannati

Keyword(s):

Regression Analysis ◽

Financial Distress ◽

Manufacturing Industry ◽

Stock Exchange ◽

Manufacturing Companies ◽

Z Score ◽

Return On Assets ◽

Current Ratio ◽

Analysis Technique ◽

Equity Ratio

The purpose of this study is to confirm the determinants of financial performance on the condition of financial distress companies through the Altman Model (Z-score) approach. The sample in this study is a manufacturing industry sub-sector company which is listed on the Indonesia Stock Exchange for the period 2013 to 2017. The analysis technique of this study uses logistic regression analysis, and the findings prove that the Current Ratio and Debt to Equity Ratio cannot predict the condition of Financial Distress. Whereas Return On Assets can predict Financial Distress in manufacturing companies. The implications of this finding can contribute to companies in maintaining financialperformance stability so as to avoid financial distress.

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LIQUIDITY ANALYSIS AND LEVERAGE OF RETURNS OF STOCK COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

10.31227/osf.io/t9jey ◽

2019 ◽

Author(s):

Arizel ◽

Irdha Yusra

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Returns ◽

Stock Exchange ◽

Linear Regression Analysis ◽

International Market ◽

Positive Coefficient ◽

Manufacturing Companies ◽

Current Ratio ◽

Equity Ratio

As the demand and supply of goods and services in the international market increases, many companies are racing to meet the demand. By attracting capital owners (investors) to invest their capital in the company, where the fund is a supporting factor in providing and creating a new product, the company can take a position in the international market and can develop in accordance with the objectives of the company. This study aims to determine the effect of Leverage ratio and Liquidity ratio on Stock Return. This research is included in the type of quantitative research. The population in this study is cement sub-sector manufacturing companies listed on the Indonesian stock exchange. The sample is 6 companies. The sampling technique used is purposive sampling. The data collected is processed using Eviews analysis tools. The data processing method used is multiple linear regression analysis.Based on the results of observation and data analysis on the effect of the current ratio and debt to equity ratio on stock returns using multiple linear regression analysis is not significant, it can be concluded that the current ratio shows a positive coefficient value of 0.006537 with a probability of more than 0.05 that is equal to 0.6901. For debt to equity ratio also shows a positive coefficient value that is equal to 0.116497 with a probability level of more than 0.05 that is 0.0954.

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PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

SIMAK ◽

10.35129/simak.v17i01.67 ◽

2019 ◽

Vol 17 (01) ◽

pp. 32-41

Author(s):

Hasmirati Hasmirati ◽

Alfin Akuba

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Analytical Method ◽

Stock Exchange ◽

Descriptive Analysis ◽

Manufacturing Companies ◽

Return On Assets ◽

Current Ratio ◽

Equity Ratio

The object of this research is the manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used in this study is descriptive analysis using multiple linear regression where the data obtained from the Indonesia Stock Exchange. The results obtained in this study are simultaneous current ratios, and the debt to equity ratio has a significant effect on return on assets. Partially the current ratio has a negative and significant effect on return on assets, while the debt to equity ratio has a positive and significant effect on return on assets.

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The Effect Of Debt To Equity Ratio, Current Ratio, Return On Asset, Total Aset Turn Over Towards Income Growth

Gorontalo Accounting Journal ◽

10.32662/gaj.v4i1.1492 ◽

2021 ◽

Vol 4 (1) ◽

pp. 110

Author(s):

Manogar Sinurat ◽

RK. Sri Priya ◽

Romian Sitanggang ◽

Friska Darnawaty Sitorus

Keyword(s):

Stock Exchange ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Sample Selection ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Current Ratio ◽

Equity Ratio ◽

Turn Over ◽

Profit Growth

The purpose of this study is to analyze the effects of Debt To Equity Ratio, Current Ratio, Return On Aset, Total Asset Turn Over on profit growth. The samples used are on IDX, a manufacturing company in the consumer goods industry sector in the 2016-2019 period. The method used is a quantitative approach. Purposive sampling was used in the sample selection method. Multiple linear regression analysis, hypothesis determination coefficient test, simultaneous hypothesis test (f-test), and also partial (t-test) were used as data analysis techniques. The results of the research partially detected that DER and CR haven't given effect and haven't signed, ROA and TATO partially affect positively and significantly the profit growth of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period, while simultaneously DER, CR, ROA, and TATO significantly influence earnings growth.

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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON EQUITY TERHADAP FINANCIAL DISTRESS

Jurnal Riset Akuntansi Aksioma ◽

10.29303/aksioma.v20i2.133 ◽

2021 ◽

Vol 20 (2) ◽

pp. 81-90

Author(s):

Chairani Nurhamidah ◽

Kosasih

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Sampling Technique ◽

Manufacturing Companies ◽

Analysis Method ◽

Current Ratio ◽

Chi Square ◽

Return On Equity ◽

Insignificant Effect ◽

Equity Ratio

Financial distress is a situation where the company is unable to pay off its debts. This research uses purposive sampling technique. The data analysis method used is logistic regression analysis. The data were processed using SPSS 25 software. The results of this study indicate that: (1) Current ratio has a negative and significant effect on financial distress in textile and garment sub-sector manufacturing companies listed on the Indonesian stock exchange with a coefficient value of -5.661 and a significance value of 0.047 < 0.05. (2) Debt to equity ratio has a negative and insignificant effect on financial distress in textile and garment sub-sector manufacturing companies listed on the Indonesian stock exchange with a coefficient value of -0.008 and a significance value of 0.984 > 0.05. (3) Return on Equity has a negative and insignificant effect on financial distress in textile and garment sub-sector manufacturing companies listed on the Indonesian Stock Exchange with a coefficient value of -2.796 and a significance value of 0.605 > 0.05. (4) Current Ratio, Debt To Equity Ratio, and Return On Equity simultaneously affect financial distress in textile and garment sub-sector manufacturing companies listed on the Indonesian stock exchange with a chi-square value of 23.863 and a significant value of 0.000 <0.05.

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