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

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 657
Author(s):  
Amalia Tiara Balqish

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.

2021 ◽  
Vol 8 (5) ◽  
pp. 389-396
Author(s):  
Fenny . ◽  
Yusuf Ronny Edward

This study aims to examine the effect of return on equity, debt to equity ratio, and current ratio on stock returns. Several previous studies regarding stock returns show different results. Therefore, other research needs to be done to retest stock returns. The population of this study is the large trading companies listed on the Indonesia Stock Exchange (BEI) 2016-2018. Based on the purposive sampling method in the data collection process, obtained 14 companies as samples. The research variables used are return on equity (ROE), debt to equity ratio (DER), current ratio (CR), and stock returns. Hypothesis testing was carried out by multiple linear regression analysis using the Statistical Package for Social Science (SPSS) program version 21.0. The results showed that partially, ROE and DER had a significant effect on stock returns, while the CR had no significant effect on stock returns. Keywords: Return on Equity, Debt to Equity Ratio, Current Ratio, Stock Returns.


2015 ◽  
Vol 9 (1) ◽  
pp. 23
Author(s):  
Ariwan Joko Nusbantoro

This research aims to examine the effect of Current Ratio, Debt to Equity Ratio, Inventory Turnover, and Total Assets Turnover to Return on Equity of Food and Beverage companies, Listed on Indonesian Stock Exchange. The data were data from 2003 to 2008, containing a sample of 15 companies. A purposive sampling method was employed generating a total of 63 observations. Multiple Linear Regression Analysis is used to test hypotheses. The Results show that Current Ratio, Inventory Turnover, and Total Assets Turnover are significantly influenced Return on Equity leading to accept the proposed hypotheses. Debt to Equity Ratio has negative and significant influence on return on equity but it was in opposite direction. Keywords: Current Ratio or Working Capital Ratio, Debt to Equity Ratio, Inventory Turnover, Total Assets Turnover, and Return on Equity.


Author(s):  
Talisa Qamara ◽  
Ani Wulandari ◽  
Agus Sukoco ◽  
Joko Suyono

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)


2018 ◽  
Vol 3 (3) ◽  
pp. 89-98
Author(s):  
Mitha Rahma Fauzan ◽  
Mukaram

Capital structure is one of the issue that attract many researchers in the field of finance and an important issue for any company because of its capability to directly effect on companies’ financial position. This study aims to determine the effect of debt to equity ratio (DER) and debt to assets ratio (DAR) as the dimension of capital structure to return on equity (ROE) and return on assets (ROA) as dimensions of company profitability ratios, either simultaneously or partially on mining companies listed in Indonesia Stock Exchange period 2011-2015. This research was conducted by using multiple linear regression analysis and yielded two equations of regression model. The data obtained are secondary data using documentation method. The result of regression analysis shows that the two dimensions of capital structure have significant effect to both dimensions of profitability simultaneously. While partially, only DAR which have a significant effect on the ROE and ROA.


Jurnal EBI ◽  
2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Anggi Tamarina Lubis ◽  
Seniwati Sembiring ◽  
Ferry Safriandi

This study aims to analyze the liquidity ratios, solvency ratios, and activity ratios to the profitability of transportation subsector companies on the Indonesia Stock Exchange for the 2015-2018 period. The data collection method used is the purposive sampling method. This research is a quantitative study. In this study, the population is the transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Based on the predetermined criteria, 9 companies were obtained. The analytical method used is multiple linear regression analysis through the F test and t-test to know the effect of the independent variable on the dependent variable. Partially, the current ratio (CR), debt to equity ratio (DER), does not affect profitability, while total assets turnover (tattoo) does not affect profitability. but simultaneously: Current ratio (CR), Debt to equity ratio (DER), and Total assets turn over (TATO) have a significant influence on the company's profitability. Keywords : Current ratio, debt to equity ratio, total assets turn over, and profitability 


2020 ◽  
Vol 8 (2) ◽  
pp. 234
Author(s):  
Nalindri Arin Fatansiru ◽  
Candra Vionela Merdiana

This study aims to analyze the effect of Current Ratio, Debt toEquity Ratio, and Net Profit Margin on stock returns of case studies in companies cosmetics and household goods listed on the Indonesia Stock Exchange period 2012-2017 Independent variables used in this study are Current Ratio, Debt to Equity Ratio, and Net Profit Margin while the dependent variable is stock returns. The population in this study is all cosmetics and household goods companies for the period 2012-2017. Based on the purposive sampling method obtained 5 samples. Data type used is secondary data. Data obtained by the method of documentation. The analysis technique used is the Panel Data Regression Analysis. The results of multiple linear regression analysis with a significant level of 5%, then it can concluded that the first hypothesis Current Ratio of 0.02 has a negative effect and significant towards stock returns, the second hypothesis is Debt to Equity Ratio of 0.90 positive and not significant effect on stock returns, the third hypothesis is Net Profit Margin of 0.08 has no effect on stock returns, hypotheses fourth, Current Ratio, Debt to Equity Ratio, and Net Profit Margin of 0.015726 simultaneously affect stock returns.


2021 ◽  
Vol 13 (2) ◽  
pp. 94-106
Author(s):  
Henny Indriani Susantri Manullang ◽  
Enda Noviyanti Simorangkir ◽  
Desy Octavia ◽  
Dessy Kristy Parapat ◽  
Winarti Halawa ◽  
...  

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


2021 ◽  
Vol 6 (1) ◽  
pp. 68-78
Author(s):  
Anti Febi Insan ◽  
Ita Purnama

This study aims to determine the effect of liquidity ratios on changes in earnings at PT Akasha Wira Internasional Tbk listed on the Indonesian stock exchange (BEI). In this study, the company's liquidity ratio is measured by the Curren ratio and the Quick Ratio. The population in this study is the company PT. Akasha Wira Internasional Tbk which was listed on the Indonesia Stock Exchange during the 2006-2019 period. The sample of this study was used 10 years starting from 2010-2019 taken using purposive sampling method. data analysis used to test the hypothesis is to use multiple linear regression analysis techniques. From the research results, it was found that the results of the t test partially Current Ratio had no effect on changes in earnings as evidenced by a significant value of 0.678> 0.05, while the significant value of the Quick Ratio was 0.222> 0.05. This proves that the current ratio and quick ratio have no significant effect on changes in earnings. it can be concluded that the current ratio and quick ratio simultaneously do not have a significant effect on changes in earnings. The results of this study are in line with Gunawan and Wahyuni ??(2013). Keywords: Current Ratio, Quick Ratio, Profit Changes


Author(s):  
Fitri Rasdayanti ◽  
Chaerudin Chaerudin

This research has purposes to discover and examine the impact which causing from return on equity (ROE), debt to equity ratio (DER) and current ratio (CR) against stock prices in sub-sector telecommunications companies which have been registered on the IDX during period of 2012 - 2019. This research currently uses a quantitative method with sampling technique used was purposive sampling technique during the research period so the samples used were EXCEL, FREN, ISAT and TLKM. The research data used was secondary data through multiple linear regression analysis method. The results had shown that 1) ROE had a positive and significant impact on stock prices; 2) DER had no impact on stock prices; 3) CR had a positive and significant impact on stock prices; and 4) ROE, DER, and CR had simultaneously impact on stock prices.


2020 ◽  
Vol 4 (1) ◽  
pp. 147-155
Author(s):  
Bayu Wulandari ◽  
Irwanto Irwanto

To be able to maintain survival, companies must have the ability to generate profits. This research purpose is to examine whether cash turnover, total asset turnover, debt to equity ratio, and current ratio have an effect on return on asset. The population in this study are companies listed in index LQ45. The sampling method used in this study was purposive sampling and obtained as many as 26 samples. The research method used in this research is descriptive analysis and multiple linear regression analysis. The result showed that in partial cash turnover has no effect and significant on return on asset, total asset turnover has effect and not significant on return on asset, debt to equity ratio has no effect and not significant on return on asset, and current ratio has no effect and significant on return on asset. Simultaneously cash turnover, total asset turnover, debt to equity ratio, and current ratio together has effect and not significant on return on asset. Keywords: Cash Turnover, Total Asset Turnover, Debt to Equity Ratio, Current Ratio, and Return on Asset


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