scholarly journals Analisis Pengaruh Karakteristik Perusahaan terhadap Perataan Laba oleh Perusahaan Manufaktur

2020 ◽  
Vol 3 (1) ◽  
pp. 178-186
Author(s):  
Felino Pernando Purba ◽  
Hotmaria Sinaga ◽  
Munawarah Munawarah
Keyword(s):  
Firm Size ◽  
Financial Management ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Current Ratio ◽  
Observation Process ◽  
Equity Ratio

The purpose of this study is to test or analyze the accuracy of the Return On Assets, Firm Size, Current Ratio, Debt to Equity Ratio for Income Smoothing actions on corporate manufacturing published on the Stock Exchange in 2015-2017. In this study using the theories of financial statement analysis, financial management related to Return On Assets, Firm Size, Current Ratio, Debt to Equity Ratio. In this study using a quantitative observation process. In this observation also applies the process of observing data such as financial statements contained on the IDX website. This observation involved 153 corporate manufactures as a population, which each year experienced a profit in 2015-2017. The technique in citing samples in the observation, namely by using purposive sampling techniques so that 37 samples were multiplied for 3 years, 111 research samples were obtained. Simultaneous results with F test shows a significant effect on income smoothing, with the coefficient of determination test results of 4.2% so that the results of the research hypothesis Return On Assets, Firm Size, Current Ratio, Debt to Equity Ratio had no significant impact on income smoothing. And the T test produces a firm size variable that has a partial effect on income smoothing actions.

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 Pengaruh Ukuran Perusahaan, ROA (Return On Asset), DER (Debt To Equity Ratio), Dan TATO (Total Asset Turn Over) Terhadap Perataan Laba

CICES ◽  
2015 ◽  
Vol 1 (1) ◽  
pp. 81-93
Author(s):  
Sri Rahayu ◽  
Elisa Elsera ◽  
Eduard Hotman Purba
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Goodness Of Fit ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Total Asset ◽  
Goodness Of Fit Test ◽  
Return On Assets ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to analyze the influence of the firm size, ROA (Return on Assets), DER (Debt To Equity Ratio), and Total Asset Turnover for income smoothing, either partially or simultaneously. Variabels used in the study as independent variabels are firm size, ROA (Return on Assets), DER (Debt To Equity Ratio), and Total Asset Turnover. While the dependent variabel is income smoothing. The population in this study are all companies manufacturing food and beverage field are listed in the Indonesia Stock Exchange year of 2008-2011, as many as 14 companies, with a total sample of 8 companies that passed the stage purposive sampling. Analysis techniques that will be used this research is logistic regression to obtain an overall picture of the relationship between one variabel with another variabel. Processing is done by using logistic regression with SPSS version 19. Independent variabels used in this study are firm size, ROA (Return on Assets), DER (Debt To Equity Ratio), and Total Asset Turnover and income smoothing as the dependent variabel. The data analysis used in this study were descriptive statistics, assessing model fit,-2loglikehood, Cox's and Snell's R square nagekerke's R square, Hosmer and Lemeshow's goodness-of-fit test, and 2 x 2 classification tables. The test results in this study show that the simultaneous testing and retesting or separate company size (X1) significantly influence income smoothing (Y), while ROA (Return on Assets) (X2), DER (Debt To Equity Ratio) (X3) , and Total Asset Turnover (X4) does not have a significant impact on income smoothing (Y) as the dependent variabel.

scholarly journals Liquidity, Solvability on Profibitality: A Study on Consumption Companies Listed at Indonesian Stock Exchange

2020 ◽  
Vol 17 (1) ◽  
pp. 69-79
Author(s):  
Gracia Naibaho ◽  
Francis Hutabarat
Keyword(s):  
Data Analysis ◽  
Stock Exchange ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Return On Assets ◽  
Descriptive Data ◽  
Current Ratio ◽  
Independent Variables ◽  
Equity Ratio ◽  
Two Independent Variables

This study aims to examine the effect of Liquidity and Solvency on Profitability. The sample of this study was 10 consumption companies consisting of four cigarette companies (WIIM, GGRM, HMSP, RMBA) and six cosmetics companies (ADES, KINO, MBTO, MRAT, TCID, UNVR). Thus the research sample was found to be 40. The research variable used one dependent variable, namely profitability using the return on assets and two independent variables, namely liquidity using inventory to net working capital and current ratio and solvency using debt to equity ratio. This research uses descriptive data analysis, coefficient of determination analysis, regression analysis and data analysis using the SPSS application. The results showed that the Current Ratio did not significantly influence profitability. Inventory to Net Working Capital has a significant effect on profitability. Debt to Equity ratio has a significant effect on profitability. And Current Ratio, Inventory to Net Working Capital simultaneously have a significant effect on the profitability (ROA) of Consumption Companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. significant value0.002 <0.05

scholarly journals Pengaruh Current Ratio, Debt to Equity Ratio, Firm Size Terhadap Net Profit Margin Pada Perusahaan Perdagangan Besar Produksi yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 2 (1) ◽  
pp. 31-44
Author(s):  
Hantono Hantono
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Listed Companies ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Current Ratio ◽  
Independent Variables ◽  
Net Profit ◽  
Equity Ratio ◽  
Large Production

This study aims to prove and analyze the effect of the current ratio, debt to equity ratio and firm size on the net profit margin of the large production trading companies listed on the Indonesia Stock Exchange in 2014-2018. The population in this study were 37 large production trading companies listed on the Indonesia Stock Exchange in 2014-2018. Of the 37 listed companies, 17 were selected as sample companies using purposive sampling. The results of the discussion show that simultaneously the results of tests conducted simultaneously Current Ratio, Debt to Equity Ratio and Firm Size affect the Net Profit Margin in large production large trading companies listed on the Indonesia Stock Exchange in 2014-2018. From the results of tests conducted partially the effect of the current ratio on the net profit margin, debt to equity ratio has a significant effect on the net profit margin, firm size does not affect the net profit margin on large production large trading companies listed on the Indonesia Stock Exchange in 2014 -2018 and While the coefficient of determination adjusted (R square) of 22.9%. This means that 22.9% of the effect of net profit margin can be explained by variations of the three independent variables namely the current ratio, debt to equity ratio and firm size. While the remaining 77.1% is explained by other variables not examined in this study.

scholarly journals Pengaruh Current Ratio, Debt to Equity Ratio, Dan Return on Assets terhadap Kebijakan Deviden pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 82-89
Author(s):  
Enda Noviyanti Simorangkir ◽  
Teguh Hakim Prajoggi ◽  
Enzelina Enzelina ◽  
Edo Hasugian ◽  
Desy Desy
Keyword(s):  
Real Estate ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Current Ratio ◽  
Dividend Payout ◽  
Equity Ratio

In investing capital an investor needs a company's financial statements that will help in making investment decisions. This study aims to analyze and test the effect of the current ratio, debt to equity ratio, return on assets on dividend payout ratios in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The research method in this study uses a quantitative approach. There were 46 companies that were used as populations in this study and by using a purposive sampling technique 13 samples were also obtained. The data analysis testing method used is multiple linear regression analysis using the classic assumption test. The results of this study show that the current ratio, debt to equity ratio, and return on assets have a simultaneous effect on dividend policy on property and real estate companies listed on the IDX for the 2015-2017 period with a Fcount value of 4.309> Ftable of 2, 87. Partially the debt to equity ratio, return on assets has no effect on dividend policy while the current ratio partially has a positive effect on dividend policy. The results of the analysis of the coefficient of determination show the Adjusted R2 value of 0.207, meaning that the variation in the variable dividend payout ratio can be explained by variations in the current ratio variable, debt to equity ratio and return on assets by 20.7% while the remaining 70.3%, is described by other variables outside research. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA) and dividend policy

scholarly journals Pengaruh Current Ratio, Debt to Equity Ratio, Return on Assets, Growth dan Firm Size terhadap Kebijakan Dividen: Studi pada Perusahaan yang Tercatat Aktif di BEI yang Membagikan Dividen Periode 2012-2015

2020 ◽  
Vol 12 (1) ◽  
pp. 84-98
Author(s):  
Mikael Abraham Deswanto Prabowo ◽  
Clara Alverina
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
T Test ◽  
Return On Assets ◽  
Current Ratio ◽  
Dividend Payout ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Equity Ratio

This paper aims to determine the effect of liquidity, solvency, profitability, growth and firm size on the dividend payout ratio. Population and sample are companies that routinely distribute dividends that are listed on the Indonesia Stock Exchange website during the period of 2012 to 2015. To obtain valid research results, the sampling technique used in this study was using purposive sampling technique. The method of analysis is done by using classical testing on five independent variables then F test and t test.

scholarly journals Komparative Pengaruh Dominan Current Ratio dan Debt To Equity Rasio terhadap Return On Assets pada Perusahaan Kosmetik yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016

2018 ◽  
Vol 1 (2) ◽  
pp. 304-315
Author(s):  
Rina Milyati Yuniastuti
Keyword(s):  
Decision Making ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Return On Assets ◽  
Current Ratio ◽  
Is Research ◽  
Equity Ratio ◽  
Dominant Influence

The financial statements are very useful for decision making, throug financial statement information can be predicted what will happen to the company in the future. The purpose of this study is to determine the most dominant influence between current ratio and Debt to Equity ratio to return on Assets on cosmetics companies listed on the Stock Exchange. Long term contribution in research to provide information about the dominant influence between current ratio and debt to equity ratio to return on assets which is useful for the investors. Method used in this research is documentation method, that is research which use data collecting method by looking at report finance. The result of this research is Current ratio has more dominant influence to ROA compared to Debt to Equity ratio to ROA. Keywords: Dominant Influence, Current ratio, Debt to Equity ratio, Return on Assets

scholarly journals PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (1) ◽  
pp. 1-8
Author(s):  
Melia Trie Utami ◽  
Gusganda Suria Manda
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) simultaneously had a significant effect on the Return on Assets (ROA) profitability. Partially Working Capital Turnover (WCT) has a significant negative effect on Return on Assets (ROA) profitability, Current Ratio (CR) has no effect on Return on Assets (ROA) Profitability, and Total Assets Turnover (TATO) has a significant positive effect on Return on Profitability Assets (ROA). The coefficient of determination obtained by 0.429 means that only 42.9% Profitability Return on Assets (ROA) is influenced by Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) and the rest 57.1 % is influenced by other variables.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

2020 ◽  
Vol 2 (3) ◽  
pp. 3255-3269
Author(s):  
Fery Derianto ◽  
Fefri Indra Arza
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Dummy Variable ◽  
Analysis Technique ◽  
Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

scholarly journals Pengaruh debt to equity ratio dan current ratio terhadap nilai perusahaan dengan return on asset sebagai variabel intervening

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Meliani Imanah ◽  
Alfinur ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Path Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Return On Assets ◽  
Current Ratio ◽  
Endogenous Variables ◽  
Equity Ratio ◽  
Positive Effect

This study aims to analyze the effect of debt to equity ratio and current ratio on firm value with return on assets as an intervening variable on food and beverages companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The study uses secondary data from the annual report through access to www.idx.co.id. Data were analyzed using path analysis. The total sample of 13 companies and the method of taking sample members used is purposive sampling. The variables of this study consisted of debt to equity ratio and current ratio as exogenous variables, firm value as endogenous variables, and return on assets as intervening variables. The analysis shows that the debt to equity ratio, current ratio and return on assets have a positive effect on firm value. Debt to equity ratio and current ratio also have a positive effect on return on assets. Based on the results of the path analysis of the implications of this research that return on assets can not affect the relationship between debt to equity ratio and current ratio to the firm value so that it can provide input to researchers. It is better to add research periods and use a sample of several other sectors and can also use variables others that can strengthen the results of previous studies

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