Perbandingan Pengaruh Working Capital to Total Assets (WCTA), Operating Income to Total Liabilities (OITL), dan Return on Equity (ROE) Terhadap Pertumbuhan Laba Pada Perusahaan Jasa Sub Sektor Transportasi dan Sub Sektor Kosntruksi dan Bangunan Yang Terda

Abstract. This study aimed to analyze the effect of working capital to total assets (WCTA), operating income to total liabilities (OITL), and return on equity (ROE) on profit growth in transportation companies and construction and building companies listed on the Stock Exchange for the 2013-2017 period. The method used is purposive and cluster sampling. This study used is secondary data from the financial statements. Data analysis method used is multiple linear regression analysis. The results show for transportation companies, working capital to total assets (WCTA) and operating income to total liabilities (OITL) have no significant effect on profit growth and return on equity (ROE) have significant positive effect on profit growth. On construction and building companies, working capital to total assets (WCTA) have significant negative effect on profit growth. Operating income to total liabilities (OITL) and return on equity (ROE) have no significant effect on profit growth. Simultaneously both show the same results, the independent variable (WCTA, OITL, and ROE) have a significant effect on the dependent variable (profit growth). Keywords: : working capital to total assets (WCTA), operating income to total liabilities (OITL), return on equity (ROE), profit growth

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Analisis Pengaruh Rasio Camels terhadap Pertumbuhan Laba pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

Binus Business Review ◽

10.21512/bbr.v3i2.1347 ◽

2012 ◽

Vol 3 (2) ◽

pp. 614

Author(s):

Hidayatullah Hidayatullah ◽

Roby Febrianto

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Reserve Requirement ◽

Significant Negative Effect ◽

Business Efficiency ◽

Negative Effect ◽

Official Site ◽

Profit Growth

This study aims to analyze the influence of CAMELS method of profit growth in banking companies listed on stock exchanges of Indonesia. The methodology this research is t use purposive sampling, namely by taking a sample of 20 from a total of 30 banking companies listed on the Indonesia Stock Exchange. The type of data used are secondary data. Secondary data were obtained in the form of documentation of routine financial statements issued annually by competent parties contained in the Indonesia Capital Market Directory (ICMD) and the official site www.idx.co.id. This study tested the effect of CAR, NPLs, NIM, BO / PO, LDR, and the reserve requirement on profit growth at banks listed on the Indonesia Stock Exchange. Techniques of data analysis in this study using multiple linear regression analysis. F test results indicate that the variable CAR, NPLs, NIM, BO / PO, LDR, and the reserve requirement is jointly significant effect on the variable income changes. While partially by t-test, indicates that the variable has positive and significant CAR, NPLs and no significant negative effect, NIM has positive and insignificant, BO / PO and a significant negative effect, LDR has positive and significant, negative effect and the reserve requirement no significant effect on bank profit growth. The results also showed an adjusted R2 value of 18.3%. The limitations of this study is the sample data and the year that is used relatively little. The results of this study is expected to be taken into consideration for management to predict the growth of bank earnings and improve overall performance by improving business efficiency and credit portfolio without ignoring the precautionary principle.

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

Moneter - Jurnal Akuntansi dan Keuangan ◽

10.31294/moneter.v8i1.8798 ◽

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.

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PENGARUH WORKING CAPITAL TO TOTAL ASSET, OPERATING INCOME TO TOTAL LIABILITIES, TOTAL ASSET TURNOVER, RETURN ON ASSET, DAN RETURN ON EQUITY TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Akuntansi ◽

10.24964/ja.v4i2.227 ◽

2016 ◽

Vol 4 (2) ◽

Author(s):

Teguh Erawati ◽

Ignatius Joko Widayanto

Keyword(s):

Stock Exchange ◽

Sampling Technique ◽

Capital Gains ◽

Total Asset ◽

Working Capital ◽

Return On Equity ◽

Operating Income ◽

Asset Turnover ◽

Manufacture Company ◽

Profit Growth

Capital market development in Indonesia is experiencing rapid growth. Capital markets provide attractive investment alternative for people or institutions that will invest. Investors are expected to benefit in the form of dividends and capital gains. This research wants to examine the effects of Working Capital to Total Asset (WCTA), Operating Income to Total Assets (OITL), Total Asset Turnover (TAT), Return On Asset (ROA) dan Return On Equity (ROE) to profit growth of manufacture company. The sampling technique used in this research is purposive sampling, with some criteria, those are: (a) the manufacture company listed in Indonesia Stock Exchange (IDX); (b) the manufactur company has positif profit in five consecutive years; (c) the avaliable of financial statement as the research 2010-2014 period. The result of this research shows that the data has fulfill the classical asumption, such as: no multicolinearity, no autocorrelation, no heteroscedasticity and distributed normally. From the regression analysis, found that partially Operating Income to Total Assets (OITL), Return On Asset (ROA), dan Return On Equity (ROE) variable, have a positive significant to profit growth of manufacture company, while Working Capital to Total Asset (WCTA) and Total Asset Turnover (TAT) doesn’t have influence to profit growth of manufacture company. From the research also known that those five variable (WCTA, OITL, TAT, ROA, and ROE) simoultaneously have an influence to profit growth of manufacture company. The prediction percentage of those variable simoultaneously are 27,8%. Keywords: WCTA, OITL, TAT, ROA, ROE, and growth.

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RASIO KEUANGAN DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERTAMBANGAN BATUBARA

Equity ◽

10.34209/.v20i2.622 ◽

2019 ◽

Vol 20 (2) ◽

pp. 31

Author(s):

Eva Lisnawati Sidabalok ◽

Dwi Risma Deviyanti ◽

Yoremia Lestari Ginting

Keyword(s):

Coal Mining ◽

Financial Distress ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Debt Ratio ◽

Return On Assets ◽

Current Ratio ◽

Negative Effect

The purpose of this study was to analyzed how much influence the return on assets (ROA), current ratio (CR), and debt ratio (DR) to the financial distress of coal mining companies listed in Indonesian Stock Exchange the period of 2010 – 2015. This study used secondary data obtained from IDX website with data collection method of purposive sampling then obtained 35 data sample research. Method of data analysis in this research is multiple linear regression analysis. Result of this research is return on assets (ROA) have significant positive effect to financial distress, current ratio (CR) has no positive significant effect on financialdistress, and debt ratio (DR) has a significant negative effect on financial distress of coal mining company. The results of this study obtained R square value of 0.869 which means the company’s financial distress condition can be predicted by using the four independent variabels.

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KONTRIBUSI PROFITABILITAS TERHADAP PERTUMBUHAN LABA PT. BANK RAKYAT INDONESIA (PERSERO), TBK

Eqien: Jurnal Ekonomi dan Bisnis ◽

10.34308/eqien.v8i2.240 ◽

2021 ◽

Vol 8 (2) ◽

Author(s):

Wulan Purnama Rais ◽

Nur Fiskayani Yustika ◽

Adhe Alda Rezky Darmawan ◽

Muhammad Irfai Sohilauw

Keyword(s):

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Profit Margin ◽

Return On Assets ◽

Microsoft Excel ◽

Return On Equity ◽

Net Profit ◽

The Impact ◽

Profit Growth

The purpose of this study is to examine and evaluate the impact of return on assets (ROA), return on equity (ROE), and net profit margin (NPM) on PT. Bank Rakyat Indonesia (Persero), Tbk's profit growth. The method of explanatory analysis with a quantitative approach is used in this study. From 2010 to 2019, secondary data were analyzed quarterly, yielding 40 observations. The data was analyzed with Microsoft Excel 2013 and SPSS Version 21. Using multiple linear regression analysis, Return On Assets (ROA) / X1 had a negative and insignificant effect on Profit Growth (Y) of PT. Bank Rakyat Indonesia (Persero), Tbk from 2010 to 2019. However, Return On Assets (ROE) / X2 and Net Profit Margin (NPM) / X3 have a positive and significant impact on Changes in Profit (Y) PT. Bank Rakyat Indonesia (Persero), Tbk from 2010 to 2019.

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Analisis Pengaruh Efisiensi dan Efektivitas Penggunaan Modal Kerja Perusahaan terhadap Peningkatan Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)

JUSIE (Jurnal Sosial dan Ilmu Ekonomi) ◽

10.36665/jusie.v5i01.227 ◽

2020 ◽

Vol 5 (01) ◽

pp. 22-35

Author(s):

Dasep Suryanto

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Financial Statement ◽

Manufacturing Companies ◽

Working Capital ◽

Efficiency And Effectiveness ◽

Secondary Data Sources ◽

Positive Effect

Analysis of the Effect of Efficiency and Effectiveness of Working Capital Use on Increasing the Profitability of Manufacturing Companies Listed on the IDX, with a supervisor Mr. Adriansyah, SE., M.Sc. The object of this study is 46 manufacturing companies listed on the Indonesia Stock Exchange. The data collection method uses the documentation method with secondary data sources in the form of company financial statement data for 5 years, from 2013 to 2017. The analytical method used is quantitative analysis, which uses multiple linear regression analysis and uses the tools of the computer statistical product program and Service Solutions (SPSS) version 20. From this study it can be seen that the efficiency and effectiveness of working capital have a significant positive effect on increasing profitability (ROI) of manufacturing companies listed on the Indonesia Stock Exchange (IDX).

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The Effect of Working Capital, Liquidity and Solvency on Profitability at PT Nippon Indosari Corpindo, Tbk

Jurnal Ad ministrare ◽

10.26858/ja.v7i1.13578 ◽

2020 ◽

Vol 7 (1) ◽

pp. 11

Author(s):

Eni Puji Astuti

Keyword(s):

Quantitative Research ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Working Capital ◽

Quantitative Research Methods ◽

Main Attraction

The main attraction for owners of company shareholders lies in the profitability ratio that shows the results of the management of the company's management of the funds invested. This study aims to determine: The Effect of Working Capital, Liquidity and Solvency on the Profitability of PT. Nippon Indosari Corpindo Tbk, both partially and simultaneously. Descriptive quantitative research methods, the data used are secondary data in the form of financial statements of PT. Nippon Indosari Corpindo Tbk, for a period of 9 years from 20010 - 2018 obtained through the IDX (Indonesia Stock Exchange). The analytical method used is the classic assumption test, multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the analysis results obtained the coefficient of determination (R2) of 0.928 or equal to 92.8%, which means that the contribution made by working capital, liquidity and solvency to profitability reaches 92.8.3% the remaining 7.2% is influenced by other variables which is not researched. Based on the t test partially working capital on profitability there is an effect where tcount -5.847> t table 2.575 and significance value 0.02 <0.05 and partially liquidity on profitability has no effect where tcount 1.846 <t table 2.575 and significance value 0.124> 0.05 and partially solvency to profitability there is the influence of tcount -3.386> ttable 2.575 and significance value 0.02 <0.05 based on the f test simultaneously working capital, liquidity and solvency affect the profitability where Fcount 21.477> Ftable 5.41 with a significant value of 0.003 <0.05

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Pengaruh Struktur Modal Terhadap Profitabilitas (Studi Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)

Jurnal Riset Bisnis dan Investasi ◽

10.35313/jrbi.v3i3.948 ◽

2018 ◽

Vol 3 (3) ◽

pp. 89-98

Author(s):

Mitha Rahma Fauzan ◽

Mukaram

Keyword(s):

Regression Analysis ◽

Capital Structure ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Two Dimensions ◽

Return On Assets ◽

Return On Equity ◽

Equity Ratio

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.

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MODAL KERJA, SIZE, STRUKTUR MODAL DAN RETURN ON ASSET: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2020.162.377 ◽

2021 ◽

Vol 16 (2) ◽

pp. 99

Author(s):

Fransiskus Rian ◽

Gendro Wiyono ◽

Mujino Mujino

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Working Capital ◽

Return On Assets ◽

Equity Ratio

ABSTRACT The purpose of this study is to examine whether working capital variables, size, and capital structure affect the return on assets. The population in this study are manufacturing companies in various sub-sectors proposed in the Indonesia stock exchange in 2016-2018. The type of data used in this study is secondary data from the company's annual financial statements as a sample that is used and processed using SPSS 16.00. This research uses the classic assumption test and the data analysis method used is multiple linear regression analysis. The results of the study show how working capital (ratio using current ratio, accounts receivable turnover, and net working capital), size, and capital structure (tested using a debt to equity ratio) are considered to compare asset returns.Keywords: working capital, size, capital structure, return on assets ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel modal kerja, ukuran, dan struktur modal berpengaruh terhadap return on assets. Populasi dalam penelitian ini adalah perusahaan manufaktur di berbagai sub sektor yang diusulkan di Bursa Efek Indonesia tahun 2016-2018. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan sebagai sampel yang digunakan dan diolah menggunakan SPSS 16.00. Penelitian ini menggunakan uji asumsi klasik dan metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bagaimana modal kerja (rasio menggunakan rasio lancar, perputaran piutang, dan modal kerja bersih), ukuran, dan struktur modal (diuji menggunakan rasio utang terhadap ekuitas) dipertimbangkan untuk membandingkan pengembalian aset.Kata kunci: modal kerja, ukuran, struktur modal, return on assets

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RISIKO USAHA, RENTABILITAS DAN PERMODALAN SEBAGAI VARIABEL ANTESEDEN KESEHATAN BANK BUKU 3 DAN BUKU 4 DI INDONESIA

Journal of Business and Banking ◽

10.14414/jbb.v8i1.1611 ◽

2018 ◽

Vol 8 (1) ◽

Author(s):

Herizon Herizon ◽

Nelaini Ika Merty

Keyword(s):

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Operating Income ◽

Operational Risks ◽

Negative Effect ◽

Positive Effect ◽

Collection Methods ◽

Dominant Influence

Banking world is inseparable from the competition of services, service offerings but also bank’s health scores, so banks are required to maintain their health scores. The purpose of this reseach was to know significantion analyze form that ratio IPR, LDR, IRR, PDN, NPL, BOPO, FBIR, NIM, ROA, and CAR has significant influence to bank’s health scores use RBBR metods. Population that wear in this research is BUKU 3 and BUKU 4 bank in Indonesia. The sample were selected used purposive sampling technique. This reseach use secondary data and data collection methods used documentation method. The type of research conducted in this research is causal research is analyzed using multiple linear regression analysis. Based on the result of the calculation and analysis before the result of the research hypotesis that the IPR, LDR, IRR, PDN, NPL, BOPO, FBIR, NIM, ROA dan CAR have significant effect for soudness score on BUKU 3 and BUKU 4 bank. IPR, IRR, NPL, FBIR, ROA and CAR has a negative effect not significant, LDR, PDN, and NIM has a positive effect not significant, BOPO has a negative effect and significant. Of the ten variables studied BOPO has dominant influence that is equal 24,4 percent among ten other independent variables. Suggestions for bank sample in this research to maintain its operational risks, minimize operational costs and increase operating income so that the health score is increasing every year.

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