scholarly journals Pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) Terhadap Return on Equity Ratio (ROE) Pada PT Sampoerna Agro Tbk Periode 2010-2020

2021 ◽  
Vol 4 (2) ◽  
pp. 100-108
Author(s):  
Hadijah Febriana ◽  
Intan Sari Budhiarjo
Keyword(s):  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Current Ratio ◽  
Return On Equity ◽  
Negative Effect ◽  
Equity Ratio

This study aims to determine the effect of Current Ratio (CR) and Debt to Asset Ratio (DAR) on Return on Equity   (ROE) at PT. Sampoerna Agro Tbk for the period 2010-2020. The research method used is a quantitative method. The data needed in this research is secondary data obtained from the financial statements of PT. Sampoerna Agro Tbk for the period 2010-2020. The analytical method used in this research is quantitative analysis. Partially Current Ratio (CR) has no significant effect on Return on Equity   (ROE) PT. Sampoerna Agro Tbk. This is evidenced by the tcount value of 2.008 <from the t table of 2.3060 with a significance value of 0.080> 0.05. Debt to Asset Ratio (DAR) has a significant negative effect on the Return on Equity   (ROE) of PT. Sampoerna Agro Tbk. This is evidenced by the value of t count | -2,382 | > t table 2.3060 with a significance value of 0.044 <0.05. Simultaneously (F test) which has been analyzed, it can be seen that Current Ratio (CR) and Debt to Asset Ratio (DAR) simultaneously have a significant effect on Return on Equity   (ROE) at PT. Sampoerna Agro Tbk. This is evidenced by the Fcount value of 18.227> from the Ftable of 4.46 (18.227> 4.46) with a significance value of 0.001 <0.05. This is also supported by the test results of the coefficient of determination (R2) of 82% while the remaining 18% is influenced by other variables not examined in this study. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) terhadap Return on Equity (ROE) pada PT. Sampoerna Agro Tbk periode 2010-2020. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang dibutuhkan dalam penelitian adalah data sekunder yang diperoleh dari laporan keuangan PT. Sampoerna Agro Tbk periode tahun 2010-2020. Metode analisis yang digunakan dalam penelitian ini adalah analisis kuantitatif. Secara parsial Current Ratio (CR) tidak berpengaruh signifikan terhadap Return on Equity (ROE) PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai thitung sebesar 2,008 < dari ttabel sebesar 2,3060 dengan nilai signifikasi sebesar 0,080 > 0,05. Debt to Asset Ratio (DAR) berpengaruh negatif signifikan terhadap Return on Equity   (ROE) PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai sebesar thitung |-2,382| > ttabel 2,3060  dengan nilai signifikansi sebesar 0,044 < 0,05. Secara simultan (Uji F) yang telah dianalisis maka dapat diketahui Current Ratio (CR) dan Debt to Asset Ratio (DAR) secara simultan berpengaruh signifikan terhadap Return on Equity (ROE) pada PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai Fhitung sebesar 18,227 > dari Ftabel sebesar 4,46 (18,227 > 4,46) dengan nilai signifikasi 0,001 < 0,05. Hal ini juga didukung dengan hasil uji koefisien determinasi (R2) sebesar 82% sedangkan sisanya sebesar 18% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Current Ratio (CR), Debt to Asset Ratio (DAR) dan Return on Equity (ROE)

scholarly journals The Effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Equity (RoE) at PT Aneka Tambang, Tbk, Years 2010 - 2017

2019 ◽  
Vol 3 (1) ◽  
pp. 83
Author(s):  
Waluyo Jati ◽  
Tiya Sri Andini
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Strong Relationship ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Contribution Rate ◽  
Current Ratio ◽  
Return On Equity ◽  
Equity Ratio

The company wants an optimal profit for the business being run. This study aims to determine the effect of the current ratio (CR) on return on equity (ROE), the effect of debt to equity ratio (DER) on return on equity (ROE), and to determine the effect of current ratio (CR) and debt to equity ratio (DER) simultaneously on return on equity (ROE) at PT Aneka Tambang, Tbk in the period 2010 - 2017. The research method used is descriptive quantitative. The data used are secondary data in the form of PT Aneka Tambang, Tbk's financial statements for the period 2010-2017. The analytical method used is the classic assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing with t-test and F test using SPSS version 20.0. The results showed no significant effect of the current ratio (CR) on return on equity (ROE), there was no significant effect of debt to equity ratio (DER) on return on equity (ROE), and there was no significant effect between the current ratio (CR) and debt to equity ratio (DER) together against return on equity (ROE). Current ratio (CR) and debt to equity ratio (DER) have a very strong relationship to return on equity (ROE). The contribution rate of the variable current ratio (CR) and the debt to equity ratio (DER) to return on equity (ROE) is 61.9%.

scholarly journals Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas ( ROE)

2021 ◽  
Vol 4 (2) ◽  
pp. 828-837
Author(s):  
Yosi Tiani ◽  
Nanu Hasanuh
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This study aims to prove and analyze the effect of Current Ratio and Debt to Equity Ratio to Return on Equity in basic industrial and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018.These are 76 companies listed on the Indonesia Stock Exchange 2016-2018. Of the 76 listed companies, 10 companies were selected using purposive sampling. The data used in this study are secondary data, with how to collect the information needed from idx in the form of financial statements for 2016-2018. The method used to analyze the relationship between independent variables with the dependent variable is multiple regression method, and assumption test. Results of the discussion shows that simultaneously the independent variables: Current Ratio and Debt to Equity Ratio with the F test, jointly affects the Return on Equity. Result partially with the t test, the variable Current Ratio and Debt to Equity Ratio have an effect against Return on Equity. Keywords : ROE, Debt to Equity Ratio, Current Ratio

scholarly journals Pengaruh Current Ratio (Cr) dan Debt To Equity Ratio Terhadap Return On Equity pada PT. Indah Kiat Pulp & Paper, Tbk Periode 2012-2018

2020 ◽  
Vol 19 (2) ◽  
pp. 98-107
Author(s):  
Nina Sabrina
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Empirical Study ◽  
Research Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Current Ratio ◽  
Return On Equity ◽  
Pulp Paper ◽  
Equity Ratio

The purpose of this study was to find out and give empirical study thru the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) in la partially and simultaneously on the Return On Equity (ROE) at PTIndah Kiat Pulp &Paper, Tbk for the period 2012-2018. The research method uses secondary data in the form of financial statements of PT Indah Kiat Pulp & Paper, Tbk and data analysis using multiple linear regression, classic assumptions test which include the normality, multicollinearity, heteroscedasticity and Autocorrelation tests, with hypothesis tests. The results showed that the Current Ratio (CR) and Debt to Equity Ratio (DER) has simultaneous influenceto the Return On Equity meanwhile each of Current Ratio and Debt to Equity Ratio has no influence to the Return On Equity.  

scholarly journals Analisis Variabel Yang Mempengaruhi Earning Per Share (EPS) Pada Industri Food and Beverage Di Indonesia Tahun 2013-2017

2021 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Erni Alfisah ◽  
Kurniaty Kurniaty
Keyword(s):  
Secondary Data ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Financial Industry ◽  
Current Ratio ◽  
Return On Equity ◽  
Simultaneous Test ◽  
Net Profit ◽  
Food And Beverage ◽  
Equity Ratio

The purpose of this study was to examine and analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity ((ROE), and Net Profit Margin (NPM) on Earning Per Share (EPS) either partially or simultaneously. The research object used is the food and beverage industry which is listed on the IDX from 2013 to 2017. The type of research carried out is descriptive quantitative. The sample obtained after being carried out with a purposive sampling approach is 14 companies. The data used is secondary data in the form of reports financial industry food and beverage for the observation period. In this study, there are four variables, namely ROE, CR, DER, NPM as the independent variable and EPS as the dependent variable. The analysis techniques used are econometric analysis or classical assumption test, multiple regression, test of the coefficient of determination, and simultaneous test The results showed that the variables DER (X2) and ROE (X3) are partially significant significant effect on EPS (Y1), while the variables CR (X1) and NPM (X4) do not have a significant effect on EPS (Y1) and simultaneously CR, DER, ROE, and NPM have a significant effect on EPS.Keywords: Current Ratio, Debt to Equity Ratio, Return on Equity, Net Profit Margin, Earning per share

scholarly journals Analisis Return on Equity (ROE), Current Ratio (CR), Net Profit Margins (NPM), dan Debt to Equity Ratio (DER) terhadap Earning Per Share (EPS)

2018 ◽  
Vol 4 (2) ◽  
pp. 154-163
Author(s):  
Sriyono Sriyono ◽  
Detak Prapanca ◽  
Andi Setyo Budi
Keyword(s):  
Financial Statements ◽  
Profit Margin ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio

The purpose of this study is to influence of Return on Equity (ROE), Current Ratio (CR), Net Profit Margin (NPM) and Debt To Equity Ratio (DER) to Earning Per Share (EPS) are partially and simultaneously. The research methode is Quantitative with sample research methods are food and beverage manufacturing companies period 2012 to 2016 with a total of 12 companies. Data from the IDX Faculty of Economics and Business, University of Muhammadiyah Sidoarjo or from the official website of the IDX. Data collection is carried out by tracking financial statements, annual reports (annual reports) and continuous reports or social information of the companies selected as samples. The results showed that simultaneously (Test F) Return on Equity, Current Ratio, Net Profit Margin, and Debt to Equity Ratio, is significant effect on the company's Earning Per Share. Partially (t test) the variable Current Ratio (CR) has a negative effect on Earning Per Share. While the variable Return On Equity (ROE), Net Profit Margin (NPM), and Debt To Equity Ratio (DER) is not  Significant effect on Earning Per Share.

scholarly journals Pengaruh Kepercayaan Merek, Pengalaman Merek Dan Komitmen Terhadap Loyalitas Konsumen (Studi Kasus Pada Pengguna Telkomsel Di Grapari Telkomsel Margocity Depok)

2020 ◽  
Vol 2 (1) ◽  
pp. 59-66
Author(s):  
Anisa Arizona
Keyword(s):  
Customer Loyalty ◽  
Research Method ◽  
Quantitative Method ◽  
Total Population ◽  
Secondary Data ◽  
Management Theory ◽  
Brand Experience ◽  
Test Results ◽  
Brand Trust ◽  
Negative Effect

The purpose of this study to determine the magnitude of the influence of Brand Trust, Brand Experience and Commitment to Customer Loyalty. The theory used in this study refers to marketing management theory that relates to brand trust, brand experience, commitment and customer loyalty. The research method used in this research is quantitative method through questionnaire with total population of 686 pharmacies and the number of samples used as many as 100 customers, the calculation of the sample using Roscoe formula in the quote Sugiyono, techniques taken in data collection using accidental sampling. The data used are primary and secondary data with data analysis using linear regression. Based on the analysis with the help of SPSS application version 24 for windows shows that: the first partial t test results show that brand trust and experience have a positive and significant impact on customer loyalty, because t arithmetic greater than t table. Because t arithmetic is bigger than t table. And the commitment variable has a negative effect on customer loyalty. From these results can be concluded that brand trust and experience that will increase customer loyalty in GraPARI Telkomsel Margocity Depok..

scholarly journals Faktor Penentu Naik-Turunnya Harga Saham di Bursa Efek Indonesia

2019 ◽  
Vol 16 (2) ◽  
pp. 14
Author(s):  
Agung Indradinata ◽  
Ida Bagus Raka Suardana ◽  
Gede Sri Darma ◽  
Agus Fredy Maradona
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Secondary Data ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Analysis Technique ◽  
Negative Effect ◽  
Equity Ratio ◽  
Positive Effect

ABSTRACTThe purpose of this study is to find out and analyze the effect of current ratio, debt to equity ratio, return on equity to dividend payout ratio and stock price. This study uses secondary data in the form of financial statements and stock price. The population in this study are all companies that had been registered in the LQ45 index during 2012 to 2017. By using the purposive sampling method, then obtained amount of sample counted 17 companies. The analysis technique used is path analysis. The results of this study indicate current ratio and debt to equity ratio have significant negative effect on dividend payout ratio. Return on equity have significant positive effect on dividend payout ratio and stock price, while the current ratio, debt to equity ratio and dividend payout ratio have no effect on stock prices. This study is expected to be a reference and material consideration of company management in managing the company and for investors in making investment decisions.

scholarly journals Pengaruh Gaya Kepemimpinan terhadap Kinerja Pekerja PT Jaya Inter Supra

2020 ◽  
Vol 3 (1) ◽  
pp. 83-94
Author(s):  
Zackharia Rialmi ◽  
Lia Asmalah ◽  
Siti Fatimah
Keyword(s):  
Correlation Coefficient ◽  
Leadership Style ◽  
Research Method ◽  
Quantitative Method ◽  
Employee Performance ◽  
Secondary Data ◽  
Strong Relationship ◽  
Significance Test ◽  
Coefficient Of Determination ◽  
Test Results

The purpose of this research is to find out how the influence of leadership style on the performance of PT Jaya Inter Supra employees. The research method used is a quantitative method with the use of primary and secondary data, which researchers collect from distributing questionnaires and literature studies. The population and sample are all employees of PT Jaya Inter Supra, as many as 70 respondents. The results showed leadership style has a strong relationship with employee performance by obtaining a correlation coefficient r = 0.646, and the contribution of leadership style influence on employee performance with a coefficient of determination r2 of 41.73% while the remaining 48.27 is influenced by other factors outside research conducted. Significance test results obtained from the results of tcount> ttable is 6.972> 3.448 so it can be concluded that the leadership style (X) has a positive and significant effect on employee performance (Y.) Abstrak Penelitian ini dilakukan dengan tujuan untuk mengetahui seberapa besar Pengaruh Gaya Kepemimpinan Terhadap Kinerja Pekerja PT Jaya Inter Supra. Metode penelitian ini yang digunakan peneliti adalah metode kuantitatif, sedangkan yang dipergunakan dalam penelitian ini adalah data primer dan data sekunder, yang dikumpulkan melalui kuesioner dan studi kepustakaan. Populasi dan sampel dalam penelitian ini adalah seluruh pegawai PT Jaya Inter Supra yang berjumlah 70 responden. Berdasarkan hasil penelitian menunjukan bahwa gaya kepemimpina mempunyai pengaruh yang kuat dalam meningkatkan kinerja pekerja dengan diperoleh koefisien korelasi r= 0,646. Hal ini mengacu pada tabel 4.16 bahwa nilai korelasi antara (0,60-0,799) dinyatakan kuat. Sedangkan kontribusi gaya kepemimpinan terhadap kinerja pekerja dengan nilai koefisien determinasi diperoleh nilai sebesar 41,73% sedangkan sisanya (100% - 41,73%) = 58,27 dipengaruhi oleh faktor – faktor lain yang tidak diteliti. Hasil uji signifikan didapat dari hasil > yaitu 6,972 > 3,448 yang artinya bahwa Ho ditolak dan Ha diterima, Artinya gaya kepemimpinan (X) mempunyai pengaruh yang positif dan signifikan terhadap kinerja pekerja (Y).

scholarly journals Pengaruh Current Ratio, Debt To Equity Ratio, Dan Return On Equity Terhadap Financial Distress

2021 ◽  
Vol 4 (2) ◽  
pp. 591-600
Author(s):  
Dipta Adytia Nugraha ◽  
Nursito Nursito
Keyword(s):  
Financial Distress ◽  
Research Method ◽  
Quantitative Method ◽  
Stock Exchange ◽  
T Test ◽  
Current Ratio ◽  
F Test ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Equity Ratio

This study aims to examine the effect of CR, DER and ROE on Financial Distress in the Automotive and Components subsector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling using purposive sampling and found 8 companies that meet the criteria of 13 companies as a sample. So that the sample studied was 40 data for 5 years. This research method uses the quantitative method of descriptive and verification approaches. Based on the results of tests conducted using SPSS it can be concluded with the T test, and the F Test that is CR and DER does not affect Financial Distress, while ROE affects Financial Distress. with the results of simultaneous research that CR, DER and ROE affect Financial Distress. and the Determination Coefficient study in this study also found that CR, DER and ROE together can explain Financial Distress of 27.7% and there are still 72.3% of other factors that influence Financial Distress. Keywords: CR, DER, ROE, Financial Distress

scholarly journals Pengaruh Return On Equity dan Debt Equity Ratio Terhadap Price Earning Ratio Pada Sektor Telekomunikasi Yang Terdaftar di BEI

2021 ◽  
Vol 7 (1) ◽  
pp. 1-9
Author(s):  
Kasir ◽  
Kartika
Keyword(s):  
Regression Analysis ◽  
Regression Model ◽  
Stock Exchange ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Sales Growth ◽  
Test Results ◽  
Return On Equity ◽  
Equity Ratio

The purpose of this study was to determine the effect of ROE and DER on PER in telecommunications sector companies listed on the Indonesia Stock Exchange. The data used are secondary data. The regression model used is Multiple Regression Analysis. The results of this study by t-test show that both Return On Equity and Debt to Equity Ratio has an effect on Price Earning Ratio. The F test (simultaneous) states that the Return On Equity and Debt to Equity Ratio simultaneously affect the Price Earning Ratio. Based on the test results, the coefficient of determination shows that the Return On Equity and Debt to Equity Ratio has a simultaneous effect of 81.4% on the Price Earning Ratio. The remaining 19.6% is influenced by other factors not included in this study, such as company size, sales growth.

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