scholarly journals Pengaruh Perputaran Aktiva, Perputaran Kas, dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA) pada Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2017

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 307
Author(s):  
Mahmuddin Syah Lubis ◽  
Isna Asdiani Nasution ◽  
Mery Mery ◽  
Jenvony Jenvony ◽  
Vini Yulia ◽  
...  
Keyword(s):  
Causal Relationship ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Financial Statements ◽  
Regression Method ◽  
Research Approach ◽  
Return On Assets ◽  
Descriptive Research ◽  
Multiple Regression Method ◽  
Asset Turnover

The aim of this research is to test and analyze the effect of asset turnover, cash turnover and the Loan to Deposit Ratio (LDR) on Returns on Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. This study uses a quantitative research approach. This type of research is descriptive research. The nature of the research conducted is a causal relationship. The population of this study was 43 banks listed on the Stock Exchange in 2013-2017 with a sample of 23 banks listed on the Indonesian Stock Exchange in 2013-2017 with 5 years of observation so that the observation samples were 115 financial statements of banking companies listed on the Indonesian Stock Exchange in 2013 -2017. The multiple regression method used in this study. The results of this study are asset turnover that has significant and significant effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. Cash turnover has a significant and significant effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. The Loan to Deposit Ratio (LDR) has an effect on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017. Asset turnover, cash turnover and Loan to Deposit Ratio (LDR) have an effect on and significant on Return On Assets (ROA) in Banking listed on the Indonesia Stock Exchange in 2013-2017.

scholarly journals Effect of Liquidity, Asset Management, Leverage and Dividend Policy on Firm Value at Food and Beverages Companies Listed on the Indonesia Stock Exchange

2021 ◽  
Vol 4 (2) ◽  
pp. 2695-2701
Author(s):  
Andreas Andreas ◽  
Christin Christin ◽  
Shelly Wijaya Wijaya ◽  
Jessi Charina Sembiring
Keyword(s):  
Asset Management ◽  
Firm Value ◽  
Quantitative Research ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Financial Statements ◽  
Descriptive Research ◽  
Food And Beverages ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to analyze the effect of liquidity, asset management, leverage and dividend policy on firm value at Food and Beverages Companies listed on the Indonesia Stock Exchange. The type of research used is quantitative research because the data used is numbers while the nature of this research is descriptive research. The population in this study amounted to 30 Food and Beverages Companies listed on the Indonesia Stock Exchange. The research sample used is in the form of financial statements of Food and Beverages Companies listed on the Indonesia Stock Exchange with a total of 20 companies from 2016-2019. The results of this study indicate that the current ratio, total asset turnover, debt to equity ratio and dividend payout ratio have a positive and significant effect on firm value at Food and Beverages Companies

scholarly journals Analisis Faktor Determinan Return on Asset pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 8 (2) ◽  
pp. 107-122
Author(s):  
Muhammad Shareza Hafiz ◽  
Radiman Radiman ◽  
Maya Sari ◽  
Jufrizen Jufrizen
Keyword(s):  
Data Analysis ◽  
Stock Exchange ◽  
Financial Statements ◽  
Research Data ◽  
Capital Adequacy ◽  
Research Approach ◽  
Return On Assets ◽  
Analysis Techniques ◽  
Capital Adequacy Ratio ◽  
Exchange Data

This study aims to analyze the effect of Non-Performing Loans (NPLs), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR), simultaneously on Return on Assets (ROA) on BUMN Banks listed on the Indonesia Stock Exchange either partially and simultaneously. The research approach used in this study uses an associative approach. This research was conducted at the Indonesia Stock Exchange (IDX) specifically Bank BUMN listed on the Indonesia Stock Exchange (IDX). The population used in this study was state-owned Bank companies listed on the Indonesia Stock Exchange (IDX) which amounted to 4 companies. Based on the sample withdrawal criteria above, a research sample of 4 BUMN bank companies was obtained. The type of data used is documentary data, which are research data in the form of financial statements owned by state-owned banks listed on the Indonesia Stock Exchange. Data analysis techniques are used to test the effect of Non-Performing Loans (NPLs), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR) to Return on Assets (ROA) either partially or simultaneously is multiple linear regression. The results showed that partially Non Performing Loans (NPL) and Capital Adequacy Ratio (CAR) had a negative and not significant effect on Return on Assets. Partially, Loan to Deposit Ratio (LDR) has a negative and significant effect on Return on Assets. And simultaneously, Non Performing Loans, Capital Adequacy Ratio and Loan to Deposit Ratio have a significant effect on Return on Assets (ROA) at State-Owned Banks listed on the Indonesia Stock Exchange.  

scholarly journals Pengaruh Debt to Equity Ratio, Total Assets Turnover, Firm Size, dan Current Ratio terhadap Return on Assets

2021 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Aurick Chandra ◽  
Felicia Wijaya ◽  
Angelia ◽  
Keumala Hayati
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Negative Influence ◽  
Research Approach ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Study Results ◽  
Equity Ratio

Purpose: This study aimed to examine and analyze the effects of the Debt to Equity Ratio (DER), Total Assets Turnover (TATO), firm size, and Current Ratio (CR) on Return on Assets (ROA) on the manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 Research methodology: This research approach used quantitative research with descriptive research type. The research sample was determined by purposive sampling method to obtain 93 manufacturing companies listed on the Indonesia Stock exchange in 2017-2019. Results: The study results with simultaneous hypothesis testing showed that the Debt to Equity Ratio, Total Assets Turnover, firm size, and Current Ratio had a significant influence on the Return on Assets. Partial testing of the hypothesis showed that the Debt to Equity Ratio had a negative influence and significant on the Return on Assets. Total assets turnover and firm size had a positive influence and significance on the Return on Assets. However, the Current Ratio had no influence and was not significant on the Return on Assets. Limitations: The use of historical data and variables was limited, only three years and five variables. Contribution: This research can be used for adding knowledge in the financial field, especially for those who want to invest in a company by seeing the Return on Assets ratio. Keywords: Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Firm Size, Current Ratio (CR), Return on Assets (ROA)

scholarly journals The Influence of CSR, the Size of the Board of Commissioners and Leverage on Profitability of Manufacturing Companies Listed in BEI

2021 ◽  
Vol 4 (1) ◽  
pp. 1295-1304
Author(s):  
Thomas Sumarsan Goh ◽  
Henry Henry ◽  
Erika Erika
Keyword(s):  
Data Analysis ◽  
Stock Exchange ◽  
Financial Statements ◽  
Regression Method ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Independent Variables ◽  
Multiple Regression Method ◽  
Quantitative Descriptive ◽  
The Impact

This research aims to know the impact of CSR, number of commissioners committee and leverage on profitability at manufacturing companies at Indonesian Stock Exchange. This study is quantitative descriptive. The data collection is from taking manufacturing companies’ financial statements that are listed at Indonesian Stock Exchange, according to the number of samples, selecting from purposive sampling. Data analysis method is multiple regression method at 5% of significant. The result of the study is the coefficient determination is 20.6%, means that the impact of independent variables is 20.6%, and the remaining is affected by other variables. The result of the study shows that leverage has impact on ROA, partially, and CSR and number of commissioner have no impact on ROA; however, simultaneously, CSR, number of commisioners and leverage has impacted significantly on ROA

scholarly journals The Influence Of Return On Assets, Current Ratio And Earning Pershare On Stock Prices Of Manufacturing Companies In The Consumption Industry Sector In The Indonesia Stock Exchange 2012-2015

2021 ◽  
Vol 2 (4) ◽  
pp. 1383-1386
Author(s):  
Isna Asdiani Nasution ◽  
Angelin
Keyword(s):  
Consumer Goods ◽  
Stock Prices ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Share Price ◽  
Research Approach ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Industry Sector

The objective of the research was to test and analyze the effect of Return on Assets, current ratio and earnings per share on share price of manufacturing companies of consumer goods in the Indonesia Stock Exchange in the period of 2012-2015. The research is used a quantitative research approach. The type of research is causal relationship. The nature of descriptive explanatory research was. The research populations were listed in the Indonesia Stock Exchange in the period of 2012-2015 manufacturing companies at consumer goods consisting of 37 companies. The research samples were 24 companies. The finding as well as the conclusion of research and return on assets affected by the share of manufacturing companies of the industry sector in the Indonesia Stock Exchange in the period of 2012-2015. Current Ratio did not affect share price of Manufacturing Companies in the Consumer Industry sector on the Indonesia Stock Exchange in the period of 2012-2015. Earning per Share affected Price of Shares of manufacturing companies of consumer industry on the Indonesia Stock Exchange in the period of 2012-2015. Simultaneously, Return on Assets, Current Ratio and Earning per Share affected share price of manufacturing companies of consumer industry sectors in the Indonesia Stock Exchange in the period of 2012-2015 known from its signficant level less than 0.05.  

scholarly journals DETERMINASI EFISIENSI MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR FARMASI YANG TERDAFTAR DI BEI

2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Rina Dameria Napitupulu
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Research Approach ◽  
Working Capital ◽  
Return On Assets ◽  
Current Ratio ◽  
Inventory Turnover ◽  
Capital Efficiency

<p><strong>ABSTRACT:</strong> This research aims to analyze the determination of working capital efficiency and liquidity towards profitability in the pharmaceutical companies listed on the Indonesia stock exchange. Research using quantitative research approach with the method of korelasional regression. The data of the secondary data is taken from BEI. Results of the study showed: first working capital (working capital turnover) affect to profitability (return on assets), second receivable turnover affect to profitability (return on assets), third inventory turnover affect to profitability (return on assets), fourth liquidity (current ratio) do not affect positive toward profitability (return on assets). In addition the results of the analysis show the sub sectors of the pharmacy in the period 2013-2017 to have the development of profitability (return on assets) through determination of coefficients test 62.9% of known (working capital turnover, inventory turnover, receivable turnover, current ratio) while the rest of 37.1% is affected by other variables that are not included in the regression model. While partially (individual) only working capital turnover, receivable turnover Inventory turnover, the effect on profitability (return on assets). <br /> <br />Keyword : working capital, liquidity, profitability, pharmaceutical sector <br /> <br /> <br /><strong>ABSTRAK:</strong> Penelitian ini bertujuan untuk menganalisis determinasi dari efisiensi modal kerja dan likuiditas terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Pendekatan penelitian menggunakan penelitian kuantitatif dengan metode korelasional regresi. Data yang diambil merupakan data sekunder dari BEI. Hasil penelitian menunjukan: pertama modal kerja (working capital turnover) berpengaruh terhadap profitabilitas (return on assets), kedua piutang usaha (receivable turnover) berpengaruh terhadap profitabilitas (return on assets), ketiga persediaan (inventory turnover) berpengaruh terhadap profitabilitas (return on assets), keempat likuiditas (current ratio) tidak berpengaruh positif terhadap profitabilitas (return on assets). Selain itu hasil analisis menunjukan sub sektor farmasi pada periode 2013-2017 memiliki perkembangan profitabilitas (return on assets) melalui uji koefisien determinasi diketahui sebesar 62,9% (working capital turnover, receivable turnover, inventory turnover, current ratio) sedangkan sisanya sebesar 37,1% dipengaruhi oleh variabel lain yang tidak termasuk dalam model regresi. Sementara secara parsial (individu) hanya working capital turnover, receivable turnover, Inventory turnover yang berpengaruh terhadap profitabilitas (return on assets). <br /> <br />Kata kunci: modal kerja, likuiditas, profitabilitas, sektor farmasi</p>

scholarly journals Pengaruh Pembiayaan Mudharabah, Murabahah dan Musyarakah terhadap Return On Assets

2021 ◽  
Vol 1 (1) ◽  
pp. 16-24
Author(s):  
Irvan Muhamad Rizky ◽  
Azib
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Data Source

Abstract. Mudharabah, Murabahah and Musyarakah Against ROA on Sharia Purchases listed on the Indonesia Stock Exchange. The data in this study are quarterly financial statements at Bank Rakyat Indonesia Syariah with a purposive sampling technique and obtained research samples of 6 samples of 30 data. For the dependent variable (Y) of this study is Return On Assets (ROA). For independent variables (X) published: Murabahah, Mudharabah, and Musyarakah. The method used is a quantitative research method. For the data source is secondary data using SPSS 20.0 data processing analysis. Based on the results of multiple regression analysis, the results of this study indicate that Murabahah and Mudharabah have a positive and significant effect on Return On Assets (ROA), Musyarakah have a negative and significant effect on Return On Assets (ROA), and Inflation does not play a role on Return On Assets (ROA). Abstrak. Penelitian ini bertujuan untuk mengetahui apakah, Mudharabah, Murabahah dan Musyarakah Terhadap ROA pada Perbankan Syariah yang terdaftar di Bursa Efek Indonesia. Data dalam penelitian ini adalah laporan keuangan triwulan pada Bank Rakyat Indonesia Syariah dengan teknik purposive sampling dan diperoleh sampel penelitian sebanyak 6 sampel 30 data. Untuk variabel dependen (Y) dari penelitian ini adalah Return On Asset (ROA). Untuk variabel independen (X) meliputi: Murabahah, Mudharabah, dan Musyarakah. Metode yang digunakan adalah metode penelitian kuantitatif. Untuk sumber data adalah data sekunder dengan menggunakan analisis pengolahan data SPSS 20.0. Berdasarkan hasil analisis regresi berganda, maka hasil penelitian ini menunjukkan bahwa Murabahah dan Mudharabah berpengaruh positif dan signifikan terhadap Return On Asset (ROA), Musyarakah berpengaruh negatif dan signifikan terhadap Return On Asset (ROA), dan Inflasi tidak berpengaruh terhadap Return On Asset (ROA).

scholarly journals PENGARUH INTERNAL PERUSAHAAN, EKSTERNAL AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN GO PUBLIC DI INDONESIA

2014 ◽  
Vol 5 (2) ◽  
pp. 181
Author(s):  
Fauziah Wahyuning Tias ◽  
Ni Nyoman Alit Triani
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Regression Method ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Multiple Regression Method ◽  
Equity Ratio

<span>Audit delay is the time difference between the date of the financial statements <span>and independent auditor’s report. This study aims to identify and analyze <span>whether the debt-to-equity ratio (DER), gain or loss suffered by the company, <span>the size of the firm, the auditor’s opinion, the size of the audit committee and the <span>number of audit committee meetings to audit delay in the manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used <span>in this study was purposive sampling and obtained a sample of 31 companies. <span>This research was conducted in the period 2008 to 2012. The data used are the <span>financial statements, annual reports and ICMD. Multiple regression method is <span>used to prove the hypothesis. Testing in this study using SPSS version 21. The <span>results of this study indicate that the debt-to-equity ratio (DER), gain or loss <span>suffered by the company, the size of the firm, the auditor’s opinion, the size of <span>the audit committee and the number of audit committee meetings simultaneously affect the audit delay . Partially, the audit opinion affect the audit <span>delay. Other variables such as the debt-to-equity ratio (DER), gain or loss <span>suffered by the company, the size of the firm, the size of the audit committee and <span>the number of audit committee meetings does not affect the audit delay.</span></span></span></span></span></span></span></span></span></span></span></span></span></span><br /><br /></span>

scholarly journals RISIKO PERBANKAN DENGAN ALTMAN Z SCORE : KAJIAN PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 13 (1) ◽  
pp. 1-10
Author(s):  
Poppie Indriyanti
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Research Approach ◽  
Z Score ◽  
Gray Area ◽  
Banking Risk ◽  
Conventional Banks ◽  
Value Model

Abstract. This research was conducted to find out banking risk with Altman Z Score on conventional banks listed on Indonesia Stock Exchange. The data used in this study is secondary data obtained from the annual financial statements of conventional banks during the period 2003-2016 contained in the official website of the Indonesia Stock Exchange.The focus of research (research focuses) on the topic that has been studied is the risk of banking based on Altman Z Score. Of the four studies examined, the equation is all research using quantitative research approach. It means to assess the Altman Z-Score in observing banking risk, the quantitative approach is the most appropriate approach.Of the four studies, the results show banking risk with Altman Z Score, from 2003-2016 the banks listed on the Indonesia Stock Exchange are generally in the category of bankrupt. However, Ganesha et al (2012) study shows the Z value model in 2003-2006 can not show a good enough accuracy level when measured per year. Irwansyah's research (2017) shows that in the period 2013-2016, only one bank, namely Bank Jtrust Indonesia Tbk (BCIC bank code) entered into the healthy category. In addition, Bank Mandiri (Persero) Tbk with BMRI bank code, has started to increase from the predicted category of bankruptcy to the prediction of gray area category.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN

2018 ◽  
Vol 5 (1) ◽  
pp. 45
Author(s):  
Wenny Anggeresia Ginting
Keyword(s):  
Consumer Goods ◽  
Financial Distress ◽  
Research Method ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Research Approach ◽  
Audit Opinion ◽  
Going Concern ◽  
Descriptive Research ◽  
Positive Effect

This research is to examine and analyze the influence of audit opinion, leverage and financial distress of previous year to going concern audit opinion on consumer goods company listed in Indonesia Stock Exchange Period 2010-2014. The research approach is quantitative research method. The type of research used is descriptive research. The population of this study are consumer goods companies listed on the Indonesia Stock Exchange Period 2010-2014 as many as 35 companies. A sample of 22 consumer goods companies listed on the Indonesia Stock Exchange in 2010-2014. The result of the research is leverage and Financial distress does not negatively affect going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. While the previous year audit opinion has a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014. Financial distress, leverage and audit opinion in the previous year had a positive effect on going concern audit opinion on consumer goods companies listed in Indonesia Stock Exchange Period 2010-2014.

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