DETERMINASI RASIO KEUANGAN TERHADAP RETURN SAHAM

Return or the return on investment is a prime destination for investors in investing at a company. Stock investment will provide a benefit or return by the way, is the first to sell the stock until the price is strong, often referred to as capital gains or waiting dividend, which is part of the company profits are distributed to shareholders. The company's financial statements can be used as a basis for investors to take a decision to invest in shares in a particular company by taking into account financial ratios of the company. This study aims to determine the effect and significance of the test ratio Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price Earning Ratio (PER) to return stock in LQ-45. period in this study is from the year 2009 until 2013. model of analysis used is multiple linear regression. The results showed partially significant effect on stock returns is the Current Ratio (CR), Return on Equity (ROE), and Price Earning Ratio (PER) where ROE is the dominant variable significant positive effect on stock returns. Simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price Earning Ratio (PER) has an effect on stock returns by 59%, while 41% are influenced by other factors not examined in the study this.

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Current Ratio, Debt to Equity Ratio, Return on Equity, Dividend Payout Ratio dan Size terhadap Return Saham Perusahaan Trade, Service & Investment Indonesia

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v3i2.1043 ◽

2020 ◽

Vol 3 (2) ◽

pp. 311-318

Author(s):

Annisa Nauli Sinaga ◽

Eric Eric ◽

Rudy Rudy ◽

Valencia Wiltan

Keyword(s):

Stock Returns ◽

Stock Exchange ◽

Current Ratio ◽

Dividend Payout ◽

Return On Equity ◽

Investment Companies ◽

Ratio Size ◽

Equity Ratio ◽

Descriptive Approach ◽

Positive Effect

Large companies (Size) have more stable sales and established assets so that the ability to get greater profits. This is one of the attractions for investors thereby increasing stock returns. This study aims to analyze and test whether Current Ratio (CR), DER, ROE, Dividend Payout Ratio & Size affect the stock returns on trade, service & investment companies listed on the Stock Exchange for the 2016-2018 period. This research is a deductive, quantitative and descriptive approach. The total population of trade, service & investment companies listed on the Stock Exchange is 144 companies. The technique of determining the sample using consideration samples so that the samples obtained by 36 companies. Analysis of the data to be tested multiple linear regression and test the classical assumptions. The results of the study individually Current Ratio (CR), Return on Equity (ROE), Dividend Payout Ratio and Size have a positive effect on stock returns while DER has no effect on stock returns. Together, Current Ratio, DER, ROE, Dividend Payout Ratio and Size have a significant effect on stock returns on trade, service & investment companies listed on the Stock Exchange in the 2016-2018 period. Keywords : Current Ratio, Debt to Equity Ratio, Return on Equity, Dividend Payout Ratio, Size and Stock Return

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Analisis Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover, Net Profit Margin Terhadap Return On Equity pada Perusahaan Properti Dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v3i6.6090 ◽

2019 ◽

Vol 3 (6) ◽

pp. 12

Author(s):

Vonny Vonny

Keyword(s):

Financial Statements ◽

Profit Margin ◽

Financial Statement ◽

Total Asset ◽

Current Ratio ◽

Return On Equity ◽

Net Profit ◽

Asset Turnover ◽

Equity Ratio ◽

A Company

In its development, current financial statements are not only used to present the amount of profit that can be obtained in a certain period, but also can show indicators of financial performance of a company. To be able to measure the financial performance of a company, a financial statement analysis is needed, where one type of technical financial statement analysis can be done using financial ratio analysis. Users of financial statements, including shareholders can measure the effectiveness and efficiency of capital management carried out by company management by measuring the size of profitability, namely Return on Equity, which is the dependent variable tested in this study. This study aims to determine how the effect of Liquidity Ratio (Current Ratio), Leverage Ratio (Debt to Equity Ratio), Activity Ratio (Total Asset Turnover) and Profitability Ratio (Net Profit Margin) both partially and simultaneously to Profitability Ratio (Return on Equity). The object of this study is the Property and Real Estate companies listed on the Indonesia Stock Exchange in the period 2013-2017. The determination of the sample used in this study was purposive sampling using multiple regression models. The results of this study indicate that both partially and simultaneously, Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Net Profit Margin have a significant effect on Return on Equity.

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PENGARUH CURRENT RATIO, RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 – 2019

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i1.1879 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Susi Lusiana

Keyword(s):

Data Collection ◽

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Financial Statements ◽

Financial Ratios ◽

Manufacturing Companies ◽

Current Ratio ◽

Return On Equity ◽

Earnings Per Share

The study of this research is to determine the effect of returning shares in manufacturing companies. This study uses the financial ratios contained in the company's financial statements. The financial ratios used in this study are the current ratio, return on equity, and earnings per share to stock returns in manufacturing companies listed on the Indonesian stock exchange in 2010-2019. This type of research used in this research is quantitative and the analytical method used is purposive sampling using SPSS 21 as many 10 manufacturing companies in the food, beverage, textile, rubber goods (tires), fisheries, and agriculture sectors. Data collection techniques are used by retrieving data through the website www.idx.co.id. The results showed that Current Ratio (CR) has a positive and significant effect on Stock Returns, Return On Equity (ROE) has a positive and significant effect on Stock Returns, and Earning Per Share (EPS) has a negative and significant effect on Stock Return.

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Does Financial Performance Matter? Evidence on the Impact of Liquidity and Firm Size on Stock Return in Indonesia

International Journal of Financial Research ◽

10.5430/ijfr.v11n4p546 ◽

2020 ◽

Vol 11 (4) ◽

pp. 546

Author(s):

Mochammad Chabachib ◽

Ike Setyaningrum ◽

Hersugondo Hersugondo ◽

Intan Shaferi ◽

Imang Dapit Pamungkas

Keyword(s):

Stock Returns ◽

Firm Size ◽

Significant Relationship ◽

Stock Return ◽

Stock Exchange ◽

Mediating Effect ◽

Return On Equity ◽

Stock Investment ◽

Equity Ratio ◽

The Impact

In the modern era, stock investment can attract domestic investors or foreign investors. The objective is to invest their funds at the capital market that expect higher stock returns. The study aims to analyze factors that can affect stock returns and know the mediating effect of return on equity. The object of this research is the property and real estate sector that is listed on the Indonesia Stock Exchange from 2013 to 2018. This research used debt to equity ratio, current ratio, total asset turnover, firm size as independent variables and stock returns as dependent variables. Path analysis is used as reseach method tools with SMART PLS.The result says that debt to equity ratio and return on equity has a positive significant relationship with stock return, meanwhile firm size has a significant negative significant relationship with stock returns. Furthermore, return on equity can mediate the relationship between debt and equity ratios to stock returns.

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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

PINISI Discretion Review ◽

10.26858/pdr.v3i1.13275 ◽

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%.

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Faktor-Faktor yang Mempengaruhi Return Saham Syariah Perusahaan Sub Sektor Tourism, Restaurant, and Hotel

Journal of Applied Islamic Economics and Finance ◽

10.35313/jaief.v1i2.2472 ◽

2021 ◽

Vol 1 (2) ◽

pp. 384-397

Author(s):

Harivani Nurwiyati ◽

Diharpi Herli Setyowati ◽

Destian Arshad Darulmalshah Tamara

Keyword(s):

Stock Returns ◽

Service Sector ◽

Inflation Rate ◽

Stock Index ◽

Current Ratio ◽

Significance Level ◽

Return On Equity ◽

Panel Data Regression ◽

Negative Effect ◽

Equity Ratio

The purpose of this study is to analyze the influence of current ratio, debt to equity ratio, return on equity, and inflation rate to return stock of sub sector tourism, restaurant, and hotel companies listed on Indonesia Sharia Stock Index (ISSI). The population used is sharia service sector companies listed on ISSI. The sample is determined using purposive sampling. This research is a descriptive study with a quantitative approach. The data analysis method used is a panel data regression. Based on the results with a significance level of 5%, this study shows: Current ratio, Debt to equity ratio, and Inflation rate partially have No. significant effect to return stock. Return on equity partially has asignificant negative effect to return stock. Current ratio, debt to equity ratio, return on equity, inflation rate simultaneously have a significant effect on stock returns.

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Analisis Rasio Keuangan Sebagai Tolok Ukur Kinerja Keuangan Badan Usaha Milik Desa (Bumdes) Arum Dalu Ngabar

ASSET: Jurnal Manajemen dan Bisnis ◽

10.24269/asset.v1i2.2565 ◽

2018 ◽

Vol 1 (2) ◽

Author(s):

Govindha Zahra Maharyani ◽

Dwiati Marsiwi ◽

Titin Eka Ardiana

Keyword(s):

Financial Performance ◽

Financial Statements ◽

Profit Margin ◽

Return On Assets ◽

Current Ratio ◽

Return On Equity ◽

Average Value ◽

Net Profit ◽

Equity Ratio ◽

The Republic

BUMDes is a new line of business that is being promoted by the Government of the Republic of Indonesia. Establishment of BUMDes is intended to realize the Autonomous Village program. This study aims to determine the financial performance of BUMDes Arum Dalu Ngabar from 2015 to 2018. The assessment indicators are using Current Ratio, Debt to Equity Ratio, Return on Equity, Total Assets Turn Over, Net Profit Margin, and Return on Assets. The population in this study is all financial statements belonging to BUMDes Arum Dalu in 2015-2018. The sample used is the Arum Dalu BUMDes financial statements in 2015-2018. The data used are secondary data and data collection techniques by obtaining documents through other people. The data analysis technique in this study is the analysis of financial ratios. This study shows the results that the current ratio assessment is categorized Very Poor, with an average value of 2.492%. Debt to equity ratio is categorized Very Good, with an average value of 2.54%. Return on Equity is categorized as Fair, with an average value of 10.8%. Total assets turnover is categorized as Very Poor, with an average value of 0.19 times. Net profit margin in 2015-2018 is categorized Very Good with an average value of 51.5% and Return on assets is also categorized Very Good, with an average value of 10.5%. Based from the evaluation indicators of the Republic of Indonesia State Minister for Cooperatives, Small and Medium Enterprises Number. 06 / Per / M.KUKM / V / 2006 as a whole, the financial performance of BUMDes Arum Dalu is in the Fair category. Thus, the financial performance of BUMDes Arum Dalu really needs to be improved.

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ANALISIS PERKEMBANGAN KINERJA KEUANGAN PADA PT UNITED TRACTORS TBK

BALANCE Jurnal Akuntansi dan Bisnis ◽

10.32502/jab.v5i2.2882 ◽

2020 ◽

Vol 5 (2) ◽

pp. 156

Author(s):

Asmawati Asmawati

Keyword(s):

Financial Performance ◽

Financial Statements ◽

Profit Margin ◽

Total Asset ◽

Research Subject ◽

Current Ratio ◽

Return On Equity ◽

Profitability Analysis ◽

Net Profit ◽

Equity Ratio

This research purpose to know the development of financial performance at PT United Tractors Tbk 2015 - 2017. PT United Tractor Tbk research subject. The data used data sekunder that the financial statements of PT United Tractors Tbk 2015-2017 . The analysis used Current Ratio (CR), Qui k Ratio (QR) , Debt to total asset ratio (DAR), Debt to equity ratio (DER), Net Profit Margin (NPM), Return on Total Assets ratio (ROA) , Return On Equity (ROE) Ratio . The results of the analysis of the development of PT United Tractors Tbk's financial performance from 2015 - 2017 show that liquidity is included in the liquid category. Solvability Analysis is categorized as solvable while for Profitability analysis with very efficient conditions.

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Effect of Financial Ratio on Return of Shares on LQ45 Companies Listed on Indonesia Stock Exchange

International Journal of Management and Business (IJMB) ◽

10.46643/ijmb.v1i2.44 ◽

2020 ◽

Vol 1 (2) ◽

pp. 88-97

Author(s):

Romlina Romlina ◽

Syahril Effendi

Keyword(s):

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Financial Ratios ◽

Test Results ◽

Current Ratio ◽

Return On Equity ◽

Financial Ratio ◽

Analysis Techniques ◽

Equity Ratio

The purpose of this study was to determine the Effect of Financial Ratios on Stock Returns on LQ45 Companies Listed on the Indonesia Stock Exchange. The independent variables used are Financial Ratios. The dependent variable used is Stock Return. The population in this study is the Current Ratio, Return on Equity, Debt to Equity Ratio, and Stock Return data on LQ45 companies listed on the Indonesia Stock Exchange for 5 years from 2015-2019. The sample in this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX). Data analysis techniques in this study include multiple linear regression. The test results in this study indicate that the Current Ratio variable has no significant effect on Stock Return. From the results of testing the variables above, the Current Ratio shows the calculated T value of -0.242 T value of the table 2.016 with a significance number 0.810> 0.05. The Return on Equity variable influences the Stock Return. From the results of testing the variables above, Return on Equity shows that the calculated T value of 2.232> T table value of 2.016 with a significance number of 0.031 <0.05. Debt to Equity Ratio variable has a significant effect on Stock Return. From the results of testing the variables above, Debt to Equity Ratio shows that the calculated T value of 5.923> T table value of 2.016 with a significance number of 0.000 <0.05. Current Ratio, Return on Equity, and Debt to Equity Ratio together have a significant effect on Stock Returns with the number that a significant value of 0,000 <0.05 and an F count of 14.498> F table of 3.21.

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