scholarly journals Pengaruh Total Assets Turnover dan Current Ratio terhadap Return on Assets pada Perusahaan Properti dan Real Estate di BEI (2014-2018)

2020 ◽  
Vol 1 (1) ◽  
pp. 150-162
Author(s):  
Hanna Arsyanti ◽  
Fifi Afiyanti Tripuspitorini ◽  
Djoni Djatnika

The research in this final project was toi know and analyze The Effect of Total Assets Turnover and Current Ratio to Return On Assets in Property and Real Estate Companiesl on the Indonesian Stock Exchange in the periode 2014-2018. The type of data used is secondary data in the form of the company’s annuall financial statement. In the research, there are 7 Property and Reall Estate Companies on the Indonesia Stock Exchangei which are sampled research. The research method used is descriptive and quantitative research. The test is done by panel data regression which eviews 10. The selected panell data regression method is Fixed Effect Model. The research result show that Total Assets Turnover has a positive impactt to Return On Assets and Current Ratio has not impact to Return On Assets. Total Assets Turnover and Current Ratio have a simultaneous effect to Return On Assets.

2020 ◽  
Vol 1 (1) ◽  
pp. 35-48
Author(s):  
Salma Maisa ◽  
Fifi Afiyanti Tripuspitorini ◽  
Lili Masli

This final project research is aimed to determine the effect of RTO and WCTO on ROA on pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018 period. The techniques are used in this research is Purposive Sampling and obtained 7 Pharmaceutical Companies on the IDX which were used as research samples. Secondary data are used  in the form of company annual financial statements. The research method used are descriptive and quantitative research. The test is done by panel data regression method which is processed using eviews 10. The selected panel data regression method is the Fixed Effect Model. The results showed that simultaneously RTO and WCTO had a significant effect on profitability (ROA) of pharmaceutical companies listed on the IDX. The partial results showed that RTO had a significant negative effect on profitability (ROA) while WCTO had no significant effect on profitability (ROA) for pharmaceutical companies listed on the IDX.


2020 ◽  
Vol 5 (2) ◽  
pp. 1-12
Author(s):  
Ranila Suciati

This study aims to determine the effect of Liquidity, Growth Opportunities, and Tangible Assets on the Capital Structure of Property and Real Estate Companies in Indonesia. This research is a quantitative research which aims to systematically explain the facts and properties of an object in the study and then merge between the variables associated with it by presenting secondary data from financial statements of property companies in Indonesia. The population used in this study are property companies listed on the Indonesian stock exchange in the period 2012-2016. The sample used in this study were 32 property companies in Indonesia by using the purpose sampling method to obtain a representative sample that matches the established criteria. In this study, the data analysis method used is the panel data regression method which is a combination of time series and cross sections in property companies in Indonesia. Research results for property companies in Indonesia The R square value of this model is 0.5126 which means that variations of capital structure that can be explained by the independent variables analyzed are LIQ, GROWTH, and TANG by 51.26 percent and the remaining 48.74 percent explained by other factors not included in this study.


2019 ◽  
Vol 12 (1) ◽  
Author(s):  
Rina Dameria Napitupulu

<p><strong>ABSTRACT:</strong> This research aims to analyze the determination of working capital efficiency and liquidity towards profitability in the pharmaceutical companies listed on the Indonesia stock exchange. Research using quantitative research approach with the method of korelasional regression. The data of the secondary data is taken from BEI. Results of the study showed: first working capital (working capital turnover) affect to profitability (return on assets), second receivable turnover affect to profitability (return on assets), third inventory turnover affect to profitability (return on assets), fourth liquidity (current ratio) do not affect positive toward profitability (return on assets). In addition the results of the analysis show the sub sectors of the pharmacy in the period 2013-2017 to have the development of profitability (return on assets) through determination of coefficients test 62.9% of known (working capital turnover, inventory turnover, receivable turnover, current ratio) while the rest of 37.1% is affected by other variables that are not included in the regression model. While partially (individual) only working capital turnover, receivable turnover Inventory turnover, the effect on profitability (return on assets). <br /> <br />Keyword : working capital, liquidity, profitability, pharmaceutical sector <br /> <br /> <br /><strong>ABSTRAK:</strong> Penelitian ini bertujuan untuk menganalisis determinasi dari efisiensi modal kerja dan likuiditas terhadap profitabilitas pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Pendekatan penelitian menggunakan penelitian kuantitatif dengan metode korelasional regresi. Data yang diambil merupakan data sekunder dari BEI. Hasil penelitian menunjukan: pertama modal kerja (working capital turnover) berpengaruh terhadap profitabilitas (return on assets), kedua piutang usaha (receivable turnover) berpengaruh terhadap profitabilitas (return on assets), ketiga persediaan (inventory turnover) berpengaruh terhadap profitabilitas (return on assets), keempat likuiditas (current ratio) tidak berpengaruh positif terhadap profitabilitas (return on assets). Selain itu hasil analisis menunjukan sub sektor farmasi pada periode 2013-2017 memiliki perkembangan profitabilitas (return on assets) melalui uji koefisien determinasi diketahui sebesar 62,9% (working capital turnover, receivable turnover, inventory turnover, current ratio) sedangkan sisanya sebesar 37,1% dipengaruhi oleh variabel lain yang tidak termasuk dalam model regresi. Sementara secara parsial (individu) hanya working capital turnover, receivable turnover, Inventory turnover yang berpengaruh terhadap profitabilitas (return on assets). <br /> <br />Kata kunci: modal kerja, likuiditas, profitabilitas, sektor farmasi</p>


Author(s):  
Rina Demeria Napitupulu

Assets (ROA) partially in the Food and Beverage sub sector companies listed on the Indonesia Stock Exchange. To find out how the effect of stock prices on Return On Assets (ROA) partially in the Food and Beverage sub-sector companies listed on the Indonesia Stock Exchange. And to find out how the influence of the current ratio and stock prices on Return On Assets (ROA) partially in the Food and Beverage sub-sector companies listed on the Indonesia Stock Exchange. This type of research in this thesis uses quantitative research, with a correlational approach. Descriptive statistics, the type of data in this study is the type of quantitative data which is secondary data. The result of the t test (partial) between the CR variable on the ROA variable shows the t value of 0.037 and has a Probability (sig) value of 0.971 which is more than 0.05 which means that CR has no effect on ROA. 2. The results of the t test (partial) between the variable stock price and the ROA variable show the t value of -2.121 and have a probability (sig) value of 0.040 which is less than 0.05, which means that the stock price has an effect on ROA. . This can be proven from the value of F count> F table, namely 2.475> 3.21 and has a probability value (sig) of 0.097 <0.05, meaning that the CR variable and the share price together have a significant effect on ROA. Tujuan penelitian ini Adalah untuk Untuk mengetahui bagaimana pengaruh Current Ration  terhadap Return On Assets (ROA) secara parsial pada perusahaan sub Sektor Food And Beverage yang terdaftar di Bursa Efek Indonesia. Untuk mengetahui bagaimana pengaruh harga saham terhadap Return On Assets (ROA) secara parsial pada perusahaan sub Sektor Food And Beverage yang terdaftar di Bursa Efek Indonesia. Dan Untuk mengetahui bagaimana pengaruh current ratio dan  harga saham terhadap Return On Assets (ROA) secara parsial pada perusahaan sub Sektor Food And Beverage yang terdaftar di Bursa Efek Indonesia. Jenis penelitian dalam skripsi ini menggunakan penelitian kuantitatif, dengan pendekatan korelasional. Statistik deskriptif, Jenis data dalam penelitian ini Adalah jenis data kuantitatif yang merupakan data sekunder. Hasil uji t (parsial) antara variabel CR terhadap variabel ROA menunjukkan nilai t hitung sebesar 0.037 serta memiliki nilai Probabilitas (sig) sebesar 0,971 yang lebih dari 0,05 berarti CR tidak berpengaruh terhadap ROA. 2. Hasil uji t (parsial) antara variabel Harga Saham terhadap variabel ROA menunjukkan nilai t hitung sebesar -2,121 serta memiliki nilai Probabilitas (sig) sebesar 0,040 yang kurang dari 0,05 berarti Harga Saham berpengaruh terhadap ROA. . Hal ini dapat dibuktikan dari nilai F hitung > F tabel yaitu 2,475 >3,21 serta memiliki nilai probabilitas (sig) sebesar 0,097<0,05, artinya bahwa variabel CR dan Harga Saham secara bersama-sama mempunyai pengaruh signifikan terhadap ROA.


2017 ◽  
Vol 3 (8) ◽  
pp. 625
Author(s):  
Novia Eka Fitri ◽  
Leo Herlambang

This study aims to determine the effect of Return of Asset (ROA), Debt to Equity Ratio (DER), and Current Ration (CR) on stock return partially and simultaneously. The objects of the study are Property and Real Estate Company which registered in Indonesia Sharia Stock Index (ISSI) for four years, 2011-2014. This study used quantitative research. The writer used literature study and gathered secondary data for technique of data collection. This study finds that partially Return of Asset (ROA) significantly affects on stock return, while Debt to Equity Ratio (DER) and Current Ratio (CR) are not significantly affect on stock return. Simultaneously Return on Assets (ROA), Debt to Equity Ratio (DER) and Current Ration (CR) do not significantly affect on stock return.


2021 ◽  
Vol 8 (1) ◽  
pp. 32-38
Author(s):  
Neni Nur'aeni ◽  
Gusganda Suria Manda

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.


2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Meliani Imanah ◽  
Alfinur ◽  
Supami Wahyu Setiyowati

This study aims to analyze the effect of debt to equity ratio and current ratio on firm value with return on assets as an intervening variable on food and beverages companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The study uses secondary data from the annual report through access to www.idx.co.id. Data were analyzed using path analysis. The total sample of 13 companies and the method of taking sample members used is purposive sampling. The variables of this study consisted of debt to equity ratio and current ratio as exogenous variables, firm value as endogenous variables, and return on assets as intervening variables. The analysis shows that the debt to equity ratio, current ratio and return on assets have a positive effect on firm value. Debt to equity ratio and current ratio also have a positive effect on return on assets. Based on the results of the path analysis of the implications of this research that return on assets can not affect the relationship between debt to equity ratio and current ratio to the firm value so that it can provide input to researchers. It is better to add research periods and use a sample of several other sectors and can also use variables others that can strengthen the results of previous studies


2018 ◽  
Vol 3 (1) ◽  
pp. 138
Author(s):  
Meilani Ong ◽  
Widya Sari ◽  
Laura Veronica ◽  
Viena Valen Sijabat

The purpose of this study is to analize the influence of debt to asset ratio, cash turn over and current ratio on profitability of case study in real estate and property companies listed on indonesia stock exchange from 2014 until 2016.The sample of this study was eighty one  financial  reports which contain twenty seven companies with years of observation for three years by using purposive sampling method.  The  research  method  used  is  descriptive  quantitative  analysis  by using   multiple   regression   analysis.Based   on   the   research   result,   it   can   be   concluded   that   debt to asset ratio,cash turn over and current ratio have no influence toward profitability partially.


2021 ◽  
Vol 9 (3) ◽  
pp. 1227-1240
Author(s):  
Hasivatus Sariroh

This study is a quantitative study that aims to determine the effect of the current ratio, debt to asset ratio, return on assets, and firm size on financial distress. Logistic regression method was used to test all relationships between independent variables and dependent variables with nominal/ordinal data scales. The dependent variable in this study is financial distress. The independent variables in this study are liquidity, leverage, profitability and firm size. This study uses secondary data from annual reports of trading, service, and investment companies listed on the Indonesia Stock Exchange from 2016 to 2018. The population used is companies in the trade, services, and investment sectors listed on the Indonesia Stock Exchange (IDX). from 2016 to 2018 with a total of 162 companies selected using purposive sampling technique. The results of hypothesis testing indicate that the current ratio, debt to asset ratio, return on assets, and firm size have no effect on the company's financial distress. From research conducted by researchers, for management to be used as a basis to take corrective actions if there are indications that the company experiencing financial distress. For investors, to be used as a basis in making the right decision to invest in a company.


Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 31
Author(s):  
Eva Lisnawati Sidabalok ◽  
Dwi Risma Deviyanti ◽  
Yoremia Lestari Ginting

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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