scholarly journals Pengaruh Current Ratio, Debt To Equity Ratio, Earning Per Share, terhadap Kinerja Keuangan

2020 ◽  
Vol 3 (2) ◽  
pp. 577-585
Author(s):  
Alan Wijaya Sitohang ◽  
Bayu Wulandari

This journal aims to test whether, Current Ratio (CR), Debt To Equity Ratio (DER), Earning Per Share (EPS) have an influence on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This journal is a type of quantitative descriptive research, which uses data from 144 manufacturing companies listed on the Indonesia Stock Exchange multiplied by 3 consecutive years of financial statements 2016-2018. The data used are the financial statements of each sample company published on the website www.idx.co.id. The results showed that partially CR is significant and influences financial performance (ROA), the results of statistical tests show that DER is not significant to ROA, from the test results that partially EPS is significant to ROA.

2021 ◽  
Vol 4 (2) ◽  
pp. 828-837
Author(s):  
Yosi Tiani ◽  
Nanu Hasanuh

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


2021 ◽  
Vol 12 (1) ◽  
pp. 52-65
Author(s):  
Armalinda Armalinda

This study aims to determine how much influence the Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) have on the Return on Equity (ROE) of PT Bank Mandiri Tbk which are listed on the Indonesia Stock Exchange. The research design used in this research is associative/quantitative research. The population in this study is the annual financial statements of PT. Bank Mandiri Tbk for the period 2012-2019, while the sample was taken using time series data, namely the annual financial statements of PT. Bank Mandiri Tbk for the period 2012-2019 which consists of balance statements, income statements, and cash flow from funding activities from 2012 to 2019. The result of the coefficient of determination (R Square) is 0.813. This figure means that 0.813 or 81.3% of the diversity of data from financial performance data can be explained by the two independent variables, namely the Debt to Asset Ratio and the Debt to Equity Ratio. While the rest (1-0.813 = 0.817) or 18.7% is explained by other factors outside the study. The results of statistical tests show that the Asset Ratio and Debt to Equity Ratio together (simultaneously) have an effect on financial performance (Return on Equity).


ACCRUALS ◽  
2020 ◽  
Vol 4 (02) ◽  
pp. 175-184
Author(s):  
Jasinta Mustika Sianipar

The existence of this study is to determine the effect of DER, CR, and AG on the consumer goods sector dividend policy contained on the IDX. Research is classified as a quantitative approach, the type of research used is quantitative descriptive and its nature is based on the level of explanation. The population is 50 companies and the sample is 19 companies. Data collection techniques are documentation and sources of IDX financial statements. This research is tested using multiple linear regression methods before testing the hypothesis the data will be tested using the classic assumption test. The conclusions obtained in the study showed that simultaneously DER, CR, and AG had a positive influence on dividend policy. Partially, DER has a positive and significant impact on dividend policy with a value of 2,792> 1.67412 and 0.008 <0.05. CR positive and significant effect on dividend policy 2,780> 1.67412 and 0.008 <0.05. AG negative and insignificant effect 2.780> 1.67412 and significant value 0.436> 0.05.Keywords: Debt To Equity Ratio (Der), Current Ratio (Cr), And Asset Growth (AG) Against Dividend Policy


2019 ◽  
Vol 6 (2) ◽  
pp. 151
Author(s):  
Bima Arif Oktianto

The present study aims to investigate the influence of financial performanceof the stock prices on food and beverage industries in the Indonesia StockExchange that are Current Ratio (CR), Debt to Equity Ratio (DER), TotalAssets Turnover (TATO), and Net Profit Margin (NPM).This study usedsecondary data that obtained from the financial statements of IndonesianCapital Market Directory (ICMD) based on the publication of the IndonesiaStock Exchange. The sample used in this study were enterprises food andbeverage industries listed in the Indonesia Stock Exchange in 2011 – 2015.The data were analyzed by using multiple linear regression analysis.Theresults of this study indicated that there was significant effect simultaneouslybetween financial performance [Current Ratio (CR), Debt to Equity Ratio(DER), Total Assets Turnover (TATO), and Net Profit Margin (NPM)] towardthe stock prices on food and beverage industries in Indonesia stockExchange in 2011 - 2015. While partially showed that of the fourindependent variables, which indicated the presence of significant influencewere Current Ratio (CR), Total Assets Turnover (TATO), and Net ProfitMargin (NPM) to the stock prices on food and beverage industries inIndonesia stock Exchange in 2011-2015.


2021 ◽  
Vol 3 (2) ◽  
pp. 114-125
Author(s):  
Ni Luh Ira Suitri ◽  
Mohammad Agus Salim Monoarfa

This study aims to determine whether the Capital Structure affects the financial performances partially and simultaneouslly. The Capital Structure in this study is proxide by Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDER), whereas the financial performance is proxide by Return On Asset (ROA). the type of data used in this study is secondary data obtained from the financial statements os plastic and packaging companies listed on the Indonesia Stock Exchange in 2012-2019. The analysis method uses multiple linier regression analysis. The result revealed that partially DAR had negative and significant effect on ROA, while LTDER had no significant effect on ROA. The result also shows that simultaneouslly DAR and LTDER have a significant effect on ROA.


2020 ◽  
Vol 4 (2) ◽  
pp. 81
Author(s):  
Hendry Gunawan

The purpose of this research is to determine the effect of the ratio of activity, solvability, firm size to company’s profitability in manufacturing companies food and beverages sub-sector listed in Indonesia Stock Exchange period 2012-2017. The sampling method is done by using purposive sampling. The method of collecting secondary data is taken from the IDX that publishes the financial statements. This research uses descriptive statistical analysis and multiple regression analysis with Eviews 9. The results showed that total asset turnover is positive significant, debt to equity ratio is not significant and firm size is not significant to profitability of company. F-test results show total asset turnover, debt equity ratio and size independent variables in this research simultaneously don’t have a significant effect on the return of equity of companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange.


2021 ◽  
Vol 4 (2) ◽  
pp. 401-409
Author(s):  
Bayu Wulandari ◽  
Mettania Kirana ◽  
Helnia Oktavia Sitanggang ◽  
Jayana Jayana

This research was aimed to evaluate whether there is a Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size have related to dividend policy of manufacturing companies which is registered on Indonesia stock exchange in period 2017-2019. This research is included in type of quantitative descriptive research which uses data from 162 manufacturing companies that is registered on Indonesia stock exchange in period 2017-2019. This research also uses purposive sampling method that have 52 samples. Data in this research are all of the financial reports from each company that is published  on www.idx.co.id. The variables related in this research are leverage, tato, eps, current ratio, profitability, and firm size. The research’s method uses descriptive analysis and multiplelinear regression analysis. The result of this study shows that Leverage have a negative effect to dividend policy, Total Assets Turnover have a negative effect to dividend policy, Earning per Share does not have a negative and significant to dividend policy, Current Ratio have a negative effect to dividend policy, Profitability does not make a significant contribution to dividend policy, and Firm Size does not have a negative and significant to dividend policy of manufacturing companies on Indonesia stock exchange. Simultaneously, Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size together have a significant with dividend policy of manufacturing companies on Indonesia stock exchange. Keywords : Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, Firm Size, and Dividend Policy.


Author(s):  
Mohammad Arief

This study aims to examine the effect of liquidity, asset management, cash turnover and capital structure on financial performance in manufacturing companies listed on the Indonesia Stock Exchange. The research was conducted with a quantitative research approach. This type of research is descriptive research. The populations in the study as many as 159 companies and the number of samples of 85 manufacturing companies are listed on the Stock Exchange Indonesia. The variables related to this research are liquidity (current ratio), asset management (total asset turnover), cash turnover, capital structure (debt to equity ratio) and Return on Asset. The research method used is the classical assumption test method and multiple linear regression analysis. The results showed that partially liquidity (current ratio) had a significant effect on Return on Asset, Asset Management (total asset turnover) had a significant effect on Return on Asset, and Cash Turnover (debt to equity ratio) had no significant effect. Return on Asset and Capital Structure have no significant effect on Return on Asset (ROA). Simultaneously Liquidity (current ratio), Asset Management (total asset turnover), Turnover Cash (cash turnover) and Capital Structure (debt to equity ratio) affect significantly to the Financial Performance in Indonesia Listed Companies.


2019 ◽  
Vol 1 (3) ◽  
pp. 66-78
Author(s):  
Bernon Sampe Tondok ◽  
Cepi Pahlevi ◽  
Andi Aswan

This study examines the effect of capital structure, company growth, company size on profitability and company value the cases of manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative descriptive research using path analysis. Classical assumption evaluations are conducted comprising of normality, linearity, autocorrelation, multicollinearity, and heteroscedasticity test. The sample is 33 manufacturing companies listed on the Indonesia Stock Exchange from period 2013 – 2017. The results of the study found that there was a positive impact of capital structure, company growth, firm size on profitability and value of manufacturing companies.


2019 ◽  
Vol 118 (5) ◽  
pp. 1-8
Author(s):  
Nursito ◽  
Yulianto Hadi ◽  
Dewi Puspaningtyas Faeni

This study aims to test empirically the factors that affect financial performance: current ratio, debt ratio, debt to equity ratio, total asset turnover, working capital turnover and net profit margin on return on investment in subsector of livestock feed industry listed in Indonesia Stock Exchange during the period 2006-2015.


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