scholarly journals PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN INFLASI TERHADAP RETURN ON ASSET

2018 ◽  
Vol 2 (2) ◽  
pp. 16-27 ◽  
Author(s):  
Herman Supardi ◽  
H. Suratno H. Suratno ◽  
Suyanto Suyanto
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Asset Turnover ◽  
Medium Enterprises

This study aims to determine how much influence the current ratio, debt to asset ratio, total asset turnover and inflation on return on assets in registered cooperatives in the Department of Cooperatives, Small and Medium Enterprises, Trade and Industry Indramayu district in 2010-2014 so that it can be used a reference to the management in decision making.This study uses the population, namely Employees Cooperative Republic of Indonesia registered KUKM, Industry and Trade of Indramayu district, 2010-2014, as many as 57 KPRI. The sample in this study amounted to 45 samples by purposive sampling method, using secondary data from the Report of the Annual Member Meeting. The tools used are multiple regression analysis. From this study we concluded: Current ratio variable and inflation does not affect the return on assets, the variable debt to asset ratio and total asset turnover variables affect the return on assets, simultaneously current ratio, debt to asset ratio, total asset turnover and inflation effect on return on assets. It can be concluded that the current ratio is too high to be caused by the amount of current assets that are unemployed or bottlenecks receivables.Keywords: Cooperative, Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Return on Assets Inflation

scholarly journals PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Maizah Rosita ◽  
Rilla Gantino
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Short Term ◽  
Return On Assets ◽  
Return On Equity ◽  
Financial Report ◽  
Test Result

The purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report  of Food & Beverage Company from 2011-2015 listed on BEI,  used  purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test  or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share.

scholarly journals PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO EQUITY RATIO, DAN WORKING CAPITAL TURNOVER TERHADAP RETURN SAHAM DENGAN RETURN ON ASSET SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN LQ45

JEMBATAN ◽  
2018 ◽  
Vol 14 (1) ◽  
pp. 13-24
Author(s):  
Hasbullah Hasbullah ◽  
Mohammad Adam ◽  
Umar Hamdan
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Return ◽  
Total Asset ◽  
Working Capital ◽  
Current Ratio ◽  
Asset Turnover ◽  
Equity Ratio

This research aimed to analyze the effect of variable Current Ratio (CR), TotalAsset Turnover (TAT), Debt Equity Ratio (DER), and Working Capital Turnover(WCT) with stock return, put the test and analyze is Return on Asset (ROA) moderateeffect on relations Current Ratio (CR), Total Asset Turnover (TAT), Debt Equity Ratio(DER), and Working Capital Turnover (WCT) with Stock return in Company LQ45.Population in this research as much 45 Company with 5 selected as sample of theresearch during period 2009-2015 with multi-shapes sampling in a purposive. The datais analyzed using multiple regression analysis and moderated regression anlysis. Theresult of this research proving that : CR, TAT, DER, and WCT have no effect on stockreturn, Return on Asset (ROA) have moderate Current Ratio (CR) on stock return, butReturn on Asset (ROA) have no moderate Total Asset Turnover (TAT), Debt EquityRatio (DER), and Working Capital Turnover (WCT) with stock return.Keywords : Fundamental Ratio, Return on Asset, Stock Return

scholarly journals The Effect of Liquidity Ratio and Solvency Ratio on the Profitability of Plantation Subsector Companies Listed on the Indonesian Stock Exchange

2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Refni Sukmadewi ◽  
Dewi Sartika ◽  
Mulyani Rodi Muin ◽  
Deviana Sofyan
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Debt Ratio ◽  
Return On Assets ◽  
Current Ratio ◽  
Target Company ◽  
Solvency Ratio

This study was conducted to determine the effect of liquidity and solvency on profitability in plantation sub-sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2020 because it often happens that companies are unable to balance their liquidity and solvency positions because the target company is pursuing profits without compensating management in terms of the ability to pay the debt.This study uses multiple regression analysis with a significance of 0.05. Liquidity variable is measured using current ratio, solvency is measured by debt ratio, while profitability is measured by return on assets. The sampling method used is purposive sampling method. The results partially show that liquidity has a significant effect on profitability, while solvency also has a significant effect on profitability and has a significant effect on profitability. Simultaneously liquidity and solvency have a significant effect on profitability.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP SISTEM INFORMASI AKUNTANSI (SIA) PADA USAHA KECIL MENENGAH (UKM) DI BANDAR LAMPUNG

2020 ◽  
Vol 2 (1) ◽  
pp. 1-18
Author(s):  
Meita Sekar Sari ◽  
Sugiyani Sugiyani
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Return On Assets ◽  
Current Ratio ◽  
Accounting Information System ◽  
Return On Equity ◽  
Net Profit ◽  
Medium Enterprises

"BPS-Statistics Indonesia, 2017: 23" State: economic development in Indonesia Small and Medium Enterprises (SMEs) are always described as a sector that has an important role. Described in Kompas.Com many Small and Medium Enterprises (SMEs) are developing at this time, that there are still a lot of Small and Medium Enterprises (SMEs) actors who do not realize the importance of neat financial records and bookkeeping, most of the Small and Medium Enterprises (SMEs) actors are still " blind "accounting. As a result, it is natural that many of them do not have a bookkeeping business that has the potential to grow. This type of research is quantitative with a collaborative research design. The population in this study are all small and medium businesses in Bandar Lampung, which have been recorded at the Central Statistics Agency (BPS) of Lampung province, amounting to 278 SMEs. Respondents obtained and used in this study were 55 SMEs. Analysis of the data used in this study is the classic assumption test and multiple regression analysis using the simultaneous test (Fcount test) and persial test (t test). The results showed that the output results can be seen that the calculated F value of 5020, when compared with the value of the table f of 2.40, then F count> F table then the Cash Ratio, Current Ratio, Return On Assets, Return On Equity, and Net Profit Margin together with the accounting information system is accepted, H0 is rejected. T Test results show that Cash Ratio, Current Ratio, Return On Equity (ROE), and Net Profit Margin significantly influence the Accounting Information System (AIS), while Return On Assets do not significantly influence the Accounting Information System (SIA). The results of multiple linear regression analysis showed the coefficient of determination (R Square) of 0.705 or 70.50% which means that changes that occur in the accounting information system (SIA) (Y) can be explained by the variable Cash Ratio, Current Ratio, ROA, ROE, and NPM (X1, X2, X3, X4, and X5) of 70.50%, and the remaining 29.50% is explained by other variables not proposed in this study.

scholarly journals Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2018

Media Ekonomi ◽  
2021 ◽  
pp. 26
Author(s):  
Mardiana Mardiana ◽  
Camelia Verahastuti ◽  
Rosita Nur
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Insignificant Effect ◽  
Asset Turnover ◽  
Positive Effect ◽  
Summary Data ◽  
Profit Growth

This study aims to determine and analyze the effect of Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) on profit growth in automotive sub-sector companies and components listed on the Indonesia Stock Exchange for the period 2014-2018. used in this study is secondary data sourced from annual performance summary data of listed companies, obtained from thewebsite official www.idx.co.id.. The results of the study partially show that thevariable Current Ratio (CR)has a negative and insignificant effect on profit growth;variable Total Asset Turnover (TATO)has a negative and insignificant effect on profit growth; while the variable Return on Assets (ROA) has a significant positive effect on profit growth. Simultaneously, it shows that the variables Current Ratio (CR), Total Asset Turnover (TATO), and Return On Asset (ROA) have a significant effect on profit growth.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN USAHA MIKRO KECIL DAN MENENGAH PADA BANK PEMBIAYAAN RAKYAT SYARIAH DI INDONESIA

2020 ◽  
Vol 6 (4) ◽  
pp. 846
Author(s):  
Fany Arista Wati ◽  
Dian Filianti
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Regression Analysis ◽  
Analytical Method ◽  
Financial Services ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Significance Level ◽  
Medium Enterprises

The purpose of this study was to analyze the effect of Non-Performing Financing, Inflation and the BI rate on Financing Micro, Small and Medium Enterprises (MSMEs) in the Sharia People's Financing Bank in the period January 2013 to October 2018. This study used a quantitative approach. The data used is secondary data from the official website of the Financial Services Authority. The analytical method used in this research is multiple regression analysis (Muliple Linear Regression Analysis) with a significance level of 0.05. The results show that the Non Performing Financing and Inflation variables partially have a significant effect on MSME financing. While the BI rate variable does not have a significant effect on MSME financing. The results show that the Non Performing Financing, Inflation and BI rate variables simultaneously have a significant effect on MSME Financing.Keywords: Financing MSME, Non Performing Financing (NPF), Inflation, BI rate

scholarly journals Pengaruh Perputaran Kas, Total Asset Turnover, Debt To Equity Ratio, dan Current Ratio Terhadap Return on Asset Pada Perusahaan yang Terdaftar di Indeks LQ45

2020 ◽  
Vol 4 (1) ◽  
pp. 147-155
Author(s):  
Bayu Wulandari ◽  
Irwanto Irwanto
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Total Asset ◽  
Current Ratio ◽  
Asset Turnover ◽  
Equity Ratio

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

A. PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2021 ◽  
Vol 6 (2) ◽  
pp. 1
Author(s):  
Ony Kurniawati ◽  
Kustianingsih
Keyword(s):  
Profit Margin ◽  
Total Asset ◽  
Debt Ratio ◽  
Return On Assets ◽  
Current Ratio ◽  
Fixed Assets ◽  
Asset Turnover ◽  
Equity Ratio

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh variabel current ratio, quick ratio, debt to equity ratio, debt ratio, profit margin, return on assets, total asset turnover, fixed assets turnover secara parsial dan simultan terhadap return saham. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif. Data yang digunakan pada penelitian ini adalah data sekunder dengan metode pengumpulan data berupa dokumentasi. Teknik analisis data yaitu menggunakan teknik analisis regresi berganda dengan 8 variabel bebas yaitu current ratio (X1),  quick ratio (X2), debt to equity ratio (X3), debt ratio (X4), profit margin (X5), return on assets (X6), total assets turnover (X7), fixed assets turnover (X8) dan 1 variabel terikat yaitu return saham (Y). Berdasarkan penelitian yang telah dilakukan diperoleh hasil sebagai berikut: variabel current ratio (X1),  quick ratio (X2), debt to equity ratio (X3), debt ratio (X4), profit margin (X5), return on assets (X6), dan fixed assets turnover (X8) memiliki pengaruh secara parsial terhadap return saham (Y) karena memiliki nilai signifikansi lebih kecil daripada 0,05. Sedangkan variabel total assets turnover (X7) tidak berpengaruh secara parsial terhadap return saham (Y) karena memiliki nilai signifikansi lebih besar daripada 0,05. Pada pengujian simultan diperoleh hasil sebagai berikut: current ratio, quick ratio, debt to equity ratio, debt ratio, profit margin, return on assets, total assets turnover, fixed assets turnover secara simultan tidak berpengaruh terhadap return saham karena nilai Fhitung lebih kecil daripada nilai Ftabel. Kata Kunci: Rasio Keuangan, Return Saham, Analisis Regresi Berganda.

scholarly journals Pengaruh Current Ratio, Return On Assets, dan Nilai Tukar Rupiah terhadap Harga Saham Farmasi

2021 ◽  
Vol 8 (1) ◽  
pp. 32-38
Author(s):  
Neni Nur'aeni ◽  
Gusganda Suria Manda
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Research Focus ◽  
Return On Assets ◽  
Current Ratio ◽  
Data Source ◽  
Company Sector

This research was conducted at manufacturing companies in the consumer goods industry sector. This research focus is on the pharmaceutical company sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The population in this study was 11 companies. This study used a purposive sampling method, and then, based on the predetermined CRiteria, obtained eight samples of companies that will be tested in this study. The type of data in this research is quantitative data. The data source used is secondary data sourced from the official website of the IDX, BI, and their respective companies. This study's results indicate that only the Current Ratio and Return On Assets partially have a significant effect on stock prices. However, simultaneously Current Ratio, Return On Assets, and Rupiah Exchange Rate have a significant influence on stock prices.

scholarly journals ANALISIS PERANAN USAHA KECIL DAN MENENGAH TERHADAP PENYERAPAN TENAGA KERJA DI KABUPATEN KEBUMEN

2019 ◽  
Vol 18 (1) ◽  
pp. 26-35
Author(s):  
Anton Prasetyo ◽  
Miftahul Huda
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Empirical Data ◽  
Small And Medium Enterprises ◽  
Research Data ◽  
Sales Volume ◽  
Test Tool ◽  
Medium Enterprises

This research aims to analyze the factors that influence the role of Small and Medium Enterprises (SMEs) on employment, namely capital, sales volume, type of business, length of business, and wages. Empirical data is presented to prove that the role of small and medium enterprises on employment is influenced by capital, sales volume, type of business, length of business, and wages. Multiple regression analysis through the SPSS program was used as a research test tool. The research data was obtained from SMEs businesses, Central Bureau of Statistics and the SMEs Office to test scientifically whether capital, sales volume, type of business, duration of business, and wages affect employment. Research results show that the duration of the business influences the absorption of labor while capital, sales volume, type of business, and wages do not affect employment. Keywords: SMEs, capital, sales volume, type of business, length of business, wages

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