PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

SIMAK ◽  
2019 ◽  
Vol 17 (01) ◽  
pp. 32-41
Author(s):  
Hasmirati Hasmirati ◽  
Alfin Akuba
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Equity Ratio

The object of this research is the manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used in this study is descriptive analysis using multiple linear regression where the data obtained from the Indonesia Stock Exchange. The results obtained in this study are simultaneous current ratios, and the debt to equity ratio has a significant effect on return on assets. Partially the current ratio has a negative and significant effect on return on assets, while the debt to equity ratio has a positive and significant effect on return on assets.

scholarly journals Faktor-Faktor yang Mempengaruhi Return Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017

2020 ◽  
Vol 4 (5) ◽  
pp. 224
Author(s):  
Dylen Limto ◽  
Carunia Mulya Firdausy
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Statistical Method ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Equity Ratio

The purpose of this research is to analyze the effect of Earning Per Share, Debt to Equity Ratio, Return on Assets, and Current Ratio on Stock Return in manufacturing companies listed in Indonesia Stock Exchange for the period of 2015 until 2017. This research used 198 data from manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method. The statistical method used to analyze the data in this research is multiple linear regression. The result of this research shows that earning per share and debt to equity ratio have no significant effect on stock return, return on assets and current ratio have significant effect on stock return.

scholarly journals The Effect Of Current Ratio, Debt To Equity Ratio And Inventory Turn Over On Return On Assets On Consumer Goods Companies

2021 ◽  
Vol 1 (11) ◽  
Author(s):  
Helman Helman
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Return On Assets ◽  
Current Ratio ◽  
Equity Ratio ◽  
Turn Over

Consumer Goods industry is a sector that is considered sufficient to encourage the economic growth which has contributed the growth of the country's economy. There are various ratios that can be used as a measuring tool in research. This study uses the theories Current Ratio, Debt To Equity Ratio, Inventory Turn Over and Return On Assets. The method used in this study is a quantitative, and the type of research is quantitative descriptive, and the nature of the research is explanatory. Data collection was performed by means of documentation. Data analysis method used is multiple linear regression analysis. Population were consumer goods companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2018 totaling 26 companies. The 104 samples of the study were drawn by purposive sampling technique. The research used a classic assumption test such as the test for normality, multicollinearity, autocorrelation and heteroscedasticity. The research model used is multiple linear regression. The study concludes that simultaneously Current Ratio, Debt To Equity Ratio and Inventory Turn have a significant effect on Return On Assets. Partially, Current Ratio (CR) and Debt To Equity Ratio (DER) do not have a significant effect on Return On Assets (ROA) while the Inventory Turn Over has a significant effect on Return On Assets (ROA) of consumer goods companies listed in the Indonesia Stock Exchange in the period of 2015 -2018.   

scholarly journals LIQUIDITY ANALYSIS AND LEVERAGE OF RETURNS OF STOCK COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

2019 ◽  
Author(s):  
Arizel ◽  
Irdha Yusra
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Returns ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
International Market ◽  
Positive Coefficient ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Equity Ratio

As the demand and supply of goods and services in the international market increases, many companies are racing to meet the demand. By attracting capital owners (investors) to invest their capital in the company, where the fund is a supporting factor in providing and creating a new product, the company can take a position in the international market and can develop in accordance with the objectives of the company. This study aims to determine the effect of Leverage ratio and Liquidity ratio on Stock Return. This research is included in the type of quantitative research. The population in this study is cement sub-sector manufacturing companies listed on the Indonesian stock exchange. The sample is 6 companies. The sampling technique used is purposive sampling. The data collected is processed using Eviews analysis tools. The data processing method used is multiple linear regression analysis.Based on the results of observation and data analysis on the effect of the current ratio and debt to equity ratio on stock returns using multiple linear regression analysis is not significant, it can be concluded that the current ratio shows a positive coefficient value of 0.006537 with a probability of more than 0.05 that is equal to 0.6901. For debt to equity ratio also shows a positive coefficient value that is equal to 0.116497 with a probability level of more than 0.05 that is 0.0954.

scholarly journals The Effect of Liquidity, Leverage and Profitability on Financial Distress

2020 ◽  
Vol 2 (2) ◽  
pp. 127-133
Author(s):  
Volta Diyanto
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Distress ◽  
Sampling Method ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Purposive Sampling ◽  
Equity Ratio

This study aims to analyze the effect of liquidity, leverage, and profitability on financial distress in manufacturing companies in Riau province. 129 manufacturing companies experiencing financial distress in Riau province were selected as samples using purposive sampling method. The data were analyzed using multiple linear regression. The results show that the current ratio affects financial distress. The debt to equity ratio affects financial distress. Return on assets affects financial distress.

scholarly journals LIQUIDITY ANALYSIS AND LEVERAGE OF RETURNS OF STOCK COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

2019 ◽  
Author(s):  
Arizel ◽  
Irdha Yusra
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Returns ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
International Market ◽  
Positive Coefficient ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Equity Ratio

As the demand and supply of goods and services in the international market increases, many companies are racing to meet the demand. By attracting capital owners (investors) to invest their capital in the company, where the fund is a supporting factor in providing and creating a new product, the company can take a position in the international market and can develop in accordance with the objectives of the company. This study aims to determine the effect of Leverage ratio and Liquidity ratio on Stock Return. This research is included in the type of quantitative research. The population in this study is cement sub-sector manufacturing companies listed on the Indonesian stock exchange. The sample is 6 companies. The sampling technique used is purposive sampling. The data collected is processed using Eviews analysis tools. The data processing method used is multiple linear regression analysis.Based on the results of observation and data analysis on the effect of the current ratio and debt to equity ratio on stock returns using multiple linear regression analysis is not significant, it can be concluded that the current ratio shows a positive coefficient value of 0.006537 with a probability of more than 0.05 that is equal to 0.6901. For debt to equity ratio also shows a positive coefficient value that is equal to 0.116497 with a probability level of more than 0.05 that is 0.0954.

FAKTOR INKONSISTENSI PERUSAHAAN DALAM PEMBAYARAN DIVIDEN

2017 ◽  
Vol 2 (3) ◽  
pp. 267
Author(s):  
Alfatur Devaki
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Equity Ratio

<p>During the period 2012-2015 found 46 companies listed in LQ 45 did not consistently pay dividends to shareholders. This is a problem because consitent or stable dividend payouts are very important for investors as an evaluation of owner’s equity. This study aims to determine factors which affect the companies inconsistency in dividend payouts by testing profitability factor which is measured by return on equity, leverage factor which is measured by debt to equity ratio, and liquidity factor which is measured by current ratio on companies listed in LQ 45 in Indonesia Stock Exchange 2012-2015. The population of this research was all of companies listed in LQ 45 in Indonesia Stock Exchange, and the sampel consisted of thirty companies. The analysis was conducted by using multiple linear regression. The results indicated that simultaneously the return on equity, debt to equity ratio, and current ratio affected on dividend payout ratio. While partially the return on equity affected positively on dividend payout ratio, the debt to equity ratio affected negatively on dividend payout ratio, and current ratio did not affect on dividend payout ratio.</p><p>Selama periode 2012-2015 ditemukan 46 perusahaan yang terdaftar dalam Indeks LQ 45 tidak konsisten membayarkan dividen kepada pemegang saham. Hal ini menjadi masalah karena pembayaran dividen yang dilakukan secara konsisten atau stabil sangat penting bagi investor sebagai evaluasi terhadap ekuitas pemilik. Penelitian ini bertujuan untuk menentukan faktor-faktor yang mempengaruhi inkonsistensi perusahaan dalam pembayaran dividen yaitu dengan menguji faktor profitabilitas yang diukur dengan returnon equity, faktor leverage yang diukur dengan debt to equity ratio, dan faktor likuiditas yang diukur dengan current ratio pada perusahaan LQ 45 di Bursa Efek Indonesia periode tahun 2012-2015. Populasi dari penelitian ini adalah seluruh perusahaan LQ 45 di Bursa Efek Indonesia, dan sampel terdiri dari 30 perusahaan. Pengujian dilakukan dengan menggunakan metode analisis regresi linier berganda. Hasil peneltian menunjukkan bahwa return on equity, debt to equity ratio, dan current ratio berpengaruh secara simultan terhadap dividend payout ratio. Sedangkan secara parsial,return on equitydan debt to equity ratio berpengaruh terhadap dividend payout ratio, namun current ratio tidak berpengaruh terhadap dividend payout ratio</p>

scholarly journals PENGARUH DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA), DAN EARNING PER SHARE (EPS) TERHADAP PRICE TO BOOK VALUE (PBV) PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013

2020 ◽  
Vol 5 (1) ◽  
pp. 34
Author(s):  
Maman Suryaman ◽  
Rikha Muftia Khoirunnisa
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Multiple Linear Regression Model ◽  
Regression Testing ◽  
Return On Assets ◽  
Significance Level ◽  
Book Value ◽  
Equity Ratio ◽  
Test For Normality

This study aims to analyze the effect of Debt to Equity Ratio (DER), Return On Assets (ROA), and Earning Per Share (EPS) on Price to Book Value (PBV). The sample used was a telecommunications company listed on the Indonesia Stock Exchange in the 2009-2013 period, in which there were six companies. The statistical method used is a multiple linear regression model. From the results of the Classical Assumptions test that is a test for normality, autocorrelation, multicollinearity, and heterosecdasticity, followed by multiple linear regression testing. The results showed that simultaneously (simultaneously) the variable Debt to Equity Ratio (DER), Return On Assets (ROA), and Earning Per Share (EPS) significantly influence the Price to Book Value (PBV) with a significance of 0,000. While partially only Debt to Equity Ratio (DER) with a significance of 0,000, Return On Assets (ROA) with a significance of 0,000 that significantly influence the Price to Book Value (PBV). While Earning Press hare has no significant effect on Price to Book Value (PBV) with a significance level of 0.273.

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 The effect of own capital rentability, solvability, profitability and liquidity on dividend policy in food and beverage sub sector companies listed on Indonesia Stock Exchange (IDX)

2019 ◽  
Vol 4 (1) ◽  
pp. 37
Author(s):  
Wartoyo Hadi ◽  
Nuraeni Rahayu
Keyword(s):  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Dividend Payout ◽  
Regression Methods ◽  
Food And Beverage ◽  
Equity Ratio

The aims of study to determine the effect of rentability of own capital, solvability, Profitability and Liquidity on dividend policy. The population of this study is all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 as many as 18 companies. While the sample is determined using the purposive sampling method. Companies that meet the criteria are only 7 companies. To analyze the data used multiple linear regression methods. The results of research, own capital rentability and current partial ratio (CR) has a negative and significant effect on the dividend payout ratio. Meanwhile, debt to equity ratio (DER) and return on assets (ROA) partially have a positive and significant effect on the dividend payout ratio. The results of the F-test show that the variable profitability of own capital rentability, solvency, profitability and liquidity simultaneously influence dividend policy. Keywords: own capital rentability, debt to equity ratio, return on asset, current ratio, dividend payout ratio.

scholarly journals THE EFFECT OF CR AND DAR ON ROA ON COAL MINING SUB SECTOR COMPANIES LISTED ON BEI

2021 ◽  
Vol 2 (2) ◽  
pp. 51
Author(s):  
Hasmirati Hasmirati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Coal Mining ◽  
Quantitative Study ◽  
Stock Exchange ◽  
Ratio Analysis ◽  
Analysis Method ◽  
Return On Assets ◽  
Current Ratio ◽  
Return Current

<p>This study aims to determine and analyze how much influence the Return Current Ratio (X1) and Debt to Total Assets Ratio (X2) both simultaneously and partially have on Return On Assets. This research is a quantitative study, using ratio analysis. The analysis method uses multiple linear regression. The results showed that the Current Ratio (X1) and Debt to Total Assets Ratio (X2) simultaneously did not have a significant effect on the Return on Assets of the Coal Mining sub-sector companies listed on the Indonesia Stock Exchange of 0.057. Current Ratio (X1) partially has a significant effect on Return On Assets of 2.369. Debt to Total Assets Ratio (X2) partially has a significant effect on Return On Assets of 2.347.</p><p> </p><p><strong><em>Keywords:</em></strong> CR, DAR, dan ROA<strong></strong></p>

Sign in / Sign up

Export Citation Format

Share Document