Pengaruh Current Ratio, Debt to Asset Ratio, Firm Size dan Perputaran Modal Kerja Terhadap Profitabilitas (ROA) Pada Perusahaan Wholesale dan Retail Trade Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2013-2017

This study aims to determine whether there is a partial influence Current Ratio, Debt To Asset Ratio, Firm Size and Working Capital Turnover Against Profitability (ROA). This study uses quantitative research. The population in this study were all Wholesale and Retail trade companies listed on the Indonesia Stock Exchange (IDX) and continuously published financial reports in 2013-2017. Based on the purposive sampling method, the samples obtained were 20 companies for each year in the period 2013-2017, so that the data obtained were 100 observation data. The analytical method used is multiple regression analysis. The results of the study state that partially the Current Ratio, Debt to Asset Ratio, Firm size, and working capital turnover have an effect on profitability (ROA).

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Pengaruh CR dan DER terhadap ROE pada Perusahaan Perdagangan Eceran di BEI Periode 2015-2018

Owner ◽

10.33395/owner.v4i2.298 ◽

2020 ◽

Vol 4 (2) ◽

pp. 657

Author(s):

Amalia Tiara Balqish

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Retail Trade ◽

Current Ratio ◽

Return On Equity ◽

Average Value ◽

Equity Ratio

Phenomenon in this study lie in the average value of Return on Equity which tends to decline in 2015-2018. While the average value for the Current Ratio and Debt to Equity Ratio has a good value. When the average value of the Current Ratio is good, but the average value of Return On Equity can be said to be bad. This is the purpose of this research, to find out whether there is an effect of Current Ratio and Debt to Equity Ratio on Return On Equity in retail trade subsector companies listed on the Indonesia Stock Exchange period 2015-2018, both partially and simultaneously. This study uses a purposive sampling method in selecting samples from retail trade subsector companies listed on the Indonesia Stock Exchange for the period 2015-2018. This study also uses multiple linear regression analysis methods. The results showed that partially, Current Ratio had no effect on Return On Equity because it had a significance value greater than 0.05, and Debt to Equity Ratio had a significant effect on Return On Equity because it had a significance value of less than 0.05. While simultaneously, Current Ratio and Debt to Equity Ratio significantly influence Return On Equity.

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PENGARUH FIRM SIZE, CURRENT RATIO, PROFITABILITAS, DAN HUTANG HARGA SAHAM DENGAN DEVIDEN SEBAGAI MODERATING VARIABEL

Jurnal Pengabdian dan Kewirausahaan ◽

10.30813/jpk.v3i1.1550 ◽

2019 ◽

Vol 3 (1) ◽

Author(s):

Siti Khuswatun Khasanah

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Quantitative Research ◽

Stock Exchange ◽

Target Population ◽

Research Approach ◽

Analysis Model ◽

Current Ratio ◽

Analysis Techniques ◽

Manufacture Sector

The purpose of this study is to get a picture of the DPR moderating both partially and simultant on the Effect of DER, ROA, Firm Size on PER. The research approach used is a quantitative research approach. This type of research is documentation research while the nature of research is quantitative correlative. The target population of the study is the Manufacture Sector Sub Sector Consumer Goods Company in the Indonesia Stock Exchange, which amounted to 38 (thirty eight) issuers. While the sampling collection technique is a non-probability-purposive sampling so that the number of sample research targets is four issuers. The data analysis techniques applied include: 1. Descriptive Statistic Analysis; 2. Partial Regression Analysis; 3. Multiple Regression Analysis; and 4. Moderate Regression Analysis Model. the results of hypothesis testing through the t test, show that partially. DPR is able to moderate the influence of DER, ROA, Firm Size on PER. Whereas from the F test shows that simultant, the DPR is able to moderate the Effect of DER, ROA and Firm Size on PER. In this case, DER is a dominant and significant dominant predictor of PER. Keyword: Dividend Payout Ratio, Price Earning Ratio.

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Pengaruh Perputaran Kas, Modal Kerja dan Perputaran Piutang terhadap Likuiditas (Current Ratio) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

Jurnal Ilmiah Esai ◽

10.25181/esai.v13i2.1304 ◽

2021 ◽

Vol 13 (2) ◽

pp. 94-106

Author(s):

Henny Indriani Susantri Manullang ◽

Enda Noviyanti Simorangkir ◽

Desy Octavia ◽

Dessy Kristy Parapat ◽

Winarti Halawa ◽

...

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Working Capital ◽

Current Ratio ◽

Accounts Receivable

This study aims to examine the effect of cash turnover, working capital and accounts receivable turnover towards liquidity (current ratio) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period both simultaneously and partially and to find out which variables are free, and which has a significant effect on liquidity in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study - 24 Consumer Goods companies - was defined through purposive sampling method in the Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period as well as predetermined criteria. The research applied analytical method of multiple linear regression analysis with SPSS 22 tools. The results of the hypothesis testing of the T-test show that cash turnover variables have an effect on significant liquidity while working capital and receivable turnover variables do not affect the liquidity in Consumer Goods companies in Indonesia stock exchange.Keywords : cash turnover, working capital, accounts receivable turnover, liquidity, current ratio

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v24i1.114 ◽

2019 ◽

Vol 24 (1) ◽

pp. 15-22

Author(s):

Dimas Rijalul Fanny ◽

Ratna Septiyanti ◽

Dewi Sukmasari

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Negative Influence ◽

Manufacturing Companies ◽

Analysis Method ◽

Financial Reports ◽

Independent Variables

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis. The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.

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FINANCIAL RATIOS AND FINANCIAL DISTRESS IN RETAIL TRADE SECTOR COMPANIES

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v7i1.3380 ◽

2021 ◽

Vol 07 (01) ◽

Author(s):

Hendro Sasongko ◽

Agung Fajar Ilmiyono ◽

Annisa Tiaranti ◽

Keyword(s):

Regression Analysis ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Retail Trade ◽

Return On Assets ◽

Current Ratio ◽

Purposive Sampling ◽

Research Population ◽

Trade Sector

Abstract: The purpose of this study is to examine and explain the effect of the current ratio, return on asset, debt to asset ratio, and total assets turnover to financial distress in the retail trade sub sector for the 2015-2018 period both partially and simultaneously. The research population is all retail trade sector companies listed in Indonesia Stock Exchange (IDX). Sample was selected using the purposive sampling method. The method of data analysis in the form of a quantitative analysis using multiple regression analysis. The results of the study revealed that partially the CR does not affect financial distress while the return on assets, debt to assets ratio and total assets turnover in partial effect on financial distress. Simultaneously, the CR, ROA, DAR and TATO affect the financial distress. This can be a concern for companies to pay more attention to these four elements so that companies avoid financial distress conditions as well as for investors who want to invest. Abstrak: Tujuan dari penelitian ini adalah untuk menguji dan menjelaskan pengaruh current ratio, return on assets, debt to asset ratio, dan total assets turnover terhadap financial distress pada subsektor perdagangan eceran periode 2015-2018 baik secara parsial maupun simultan. Populasi penelitian ini adalah seluruh perusahaan sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI). Sampel dipilih dengan menggunakan metode purposive sampling. Metode analisis data berupa analisis kuantitatif dengan menggunakan analisis regresi berganda. Hasil penelitian mengungkapkan bahwa secara parsial CR tidak berpengaruh terhadap financial distress sedangkan return on assets, debt to assets ratio dan total assets turnover secara parsial berpengaruh terhadap financial distress. Secara simultan CR, ROA, DAR dan TATO berpengaruh terhadap financial distress. Hal ini dapat menjadi perhatian bagi perusahaan untuk lebih memperhatikan keempat unsur tersebut agar perusahaan terhindar dari kondisi financial distress serta bagi investor yang ingin berinvestasi.

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Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.319 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3793-3807

Author(s):

Rahmadini Safitri ◽

Mayar Afriyenti

Keyword(s):

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Earnings Quality ◽

Accounting Conservatism ◽

Manufacturing Companies ◽

Current Ratio ◽

Independent Variables ◽

Positive Effect ◽

Research Type

The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.

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Analisis Faktor Keuangan dan Non Keuangan yang Mempengaruhi Prediksi Peringkat Obligasi (Studi empiris pada perusahaan penerbit obligasi yang terdaftar di Bursa Efek Indonesia periode 2012-2014)

AKUNTABEL ◽

10.29264/jakt.v14i1.1347 ◽

2017 ◽

Vol 14 (1) ◽

pp. 69

Author(s):

Putri Sakinah ◽

Ardi Paminto ◽

M. Amin Kadafi

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Data Collection ◽

Logistic Regression Analysis ◽

Sampling Method ◽

Stock Exchange ◽

Current Ratio ◽

Bond Ratings ◽

Bond Rating ◽

Equity Ratio

The purpose of this study is to examine the effect of liquidity as measured by Current Ratio (CR), Leverage is measured by Debt to Equity Ratio (DER), guarantee and age of bonds to bond rating listed on the Indonesia Stock Exchange. The research sample used is a bond issuer company listed on the Indonesia Stock Exchange (IDX) period of 2012 to 2014. Data collection research using purposive sampling method. Data obtained by 10 companies in the period 2012 to 2014. This study used logistic regression analysis to analyze the data. The result of this research is the liquidity proxied with Current Ratio (CR) has no significant effect on the rating of bond in Indonesia Stock Exchange. The leverage proxied by the Debt to Equity Ratio significantly influences the rating of bonds on the Indonesia Stock Exchange and the age of the bonds and the guarantee does not significantly affect the rating of bonds in the Indonesia Stock ExchangeKeywords: Bonds, bond ratings, liquidity, leverage, age of bonds, guarantees

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The Influence of Current Ratio, Debt to Equity Ratio, And Total Asset Turnover Ratio on Profitability of Transportation Companies Listed On the Indonesia Stock Exchange 2014-2018

IJIEEB : International Journal of Integrated Education, Engineering and Business ◽

10.29138/ijieeb.v3i2.1169 ◽

2020 ◽

Vol 3 (2) ◽

pp. 81-93

Author(s):

Talisa Qamara ◽

Ani Wulandari ◽

Agus Sukoco ◽

Joko Suyono

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Total Asset ◽

Current Ratio ◽

Financial Reports ◽

Turnover Ratio ◽

Asset Turnover ◽

Equity Ratio

This study aims to analyze whether there are simultaneous effects of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover to Pofitability (Return On Asset) on Transportation Company Listed at Indonesia Stock Exchanged. This research use quantitative method. The population on this research is transportation companies listed at Indonesia Stock Exchange (IDX) and continuously published financial reports in 2014-2018. Based on the purposive sampling method, from 71 transportation companies globally converged into 10 transportation companies, so that the data obtained were 50 observation. The analytical method used is multiple linear regression analysis. The results of the study are Current Ratio and Debt to Equity Ratio does not partially affect ROA, while Total Asset Turnover has a partial effect on ROA. And the three independent variables (CR, DER and TATO) simultaneously influence the dependent variable, namely profitability (ROA)

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PENGARUH DEBT TO ASSET RATIO, PERPUTARAN KAS DAN RASIO LANCAR TERHADAP PROFITABILITAS PADA SUB SEKTOR PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIAPERIODE 2014-2016

MANAJEMEN DEWANTARA ◽

10.26460/md.v3i1.4493 ◽

2018 ◽

Vol 3 (1) ◽

pp. 138

Author(s):

Meilani Ong ◽

Widya Sari ◽

Laura Veronica ◽

Viena Valen Sijabat

Keyword(s):

Real Estate ◽

Research Method ◽

Sampling Method ◽

Stock Exchange ◽

Research Result ◽

Current Ratio ◽

Financial Reports ◽

Property Companies ◽

Turn Over

The purpose of this study is to analize the influence of debt to asset ratio, cash turn over and current ratio on profitability of case study in real estate and property companies listed on indonesia stock exchange from 2014 until 2016.The sample of this study was eighty one financial reports which contain twenty seven companies with years of observation for three years by using purposive sampling method. The research method used is descriptive quantitative analysis by using multiple regression analysis.Based on the research result, it can be concluded that debt to asset ratio,cash turn over and current ratio have no influence toward profitability partially.

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Pengaruh Capital TurnOver, Return on Equity, dan Firm Size terhadap Price Book Value

Jesya (Jurnal Ekonomi & Ekonomi Syariah) ◽

10.36778/jesya.v2i2.68 ◽

2019 ◽

Vol 2 (2) ◽

pp. 52-70

Author(s):

Aemelia Angesti ◽

Fernaldy Fernaldy ◽

Maisarah Maisarah ◽

Erica Erica ◽

Desy Anwar ◽

...

Keyword(s):

Firm Size ◽

Sampling Method ◽

Activity Ratio ◽

Stock Exchange ◽

Secondary Data ◽

Manufacturing Companies ◽

Working Capital ◽

Return On Equity ◽

Book Value ◽

Data Validity

This study’s main objective is to examine the effect of working capital turnover, return on equity, and firm size toward price book value in the manufacturing companies listed on the Indonesian Stock Exchange in 2013-2016. Working capital turnover is the proxy chosen from activity ratio. Return on equity is the proxy chosen from probability ratio. Firm size is based on total assets, with the nominal itself is in natural logarithms. Sample of research was determined by purposive sampling method to obtain 58 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the years 2013-2016. This study uses secondary data. Validity test of this study is done with multiple regression analysis and classic assumption test. The results of this study indicates that there is significant influence between the variables Working Capital Turnover, Return on Equity, and Firm Size toward Price Book Value.

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