scholarly journals Pengaruh Rasio Hutang Terhadap Profitabilitas (Studi Pada Perusahaan Properti & Real Estate Terdaftar di Bursa Efek Indonesia Periode 2020)

2021 ◽  
Vol 7 (2) ◽  
pp. 80-89
Author(s):  
Robii'ah Alma'uunah ◽  
Mukaram
Keyword(s):  
Regression Analysis ◽  
Return On Investment ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Debt Ratio ◽  
Return On Assets ◽  
Property Companies ◽  
Negative Effect

The characteristics of the property as a product that does not depreciate raises speculation that property as a product will not end up as consumption, but an investment. However, sales that occur are not automatically recognized in the recording of financial statements after the application of PSAK 72. The application of PSAK 72 will at least affect the profits and debt levels of property companies because sales that have not been recognized will be included as current liabilities. In this study, the GPM (gross profit margin) ratio is used to determine the profit margin, ROA (return on assets) to determine the return on investment, and DR (debt ratio) to determine the amount of debt to total funding. The research methods used in this study include descriptive analysis, regression analysis, coefficient of determination analysis, and hypothesis testing. The results showed that debt ratio has a negative effect on profitability.

scholarly journals PENGARUH ESOP, LEVERAGE, AND UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA

2015 ◽  
Vol 15 (1) ◽  
pp. 28 ◽  
Author(s):  
Yuyun Isbanah
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Performance Appraisal ◽  
Firm Size ◽  
Return On Investment ◽  
Stock Exchange ◽  
Profit Margin ◽  
Return On Assets ◽  
Net Profit ◽  
Negative Effect

ABSTRACTThe purpose of this study was to observe the influence of the ESOP, leverage, and firm size on the financial performance, either simultaneously or partially. Financial performance is measured by return on assets (ROA), return on investment (ROE), and net profit margin (NPM). The sample used in this study is a non-financial companies listed on the Indonesia Stock Exchange and announced the ESOP during the year 2010 to 2013. Methods that use multiple regression analysis. The findings of this study indicate that simultaneous from the ESOP, the size of leverage, and the company has a significant impact on financial performance measured by ROA and NPM. Partially ESOP has no effect on ROE. Leverage and firm size negatively affect ROA. ESOP, leverage, and firm size simultaneously has no effect on the financial performance as measured by ROE. ESOP and leverage partially no effect on ROE. Firm size negatively affect ROE. ESOP and firm size has no effect on NPM. Leverage negative effect on NPM. Based on these results we recommend investors need to consider other factors beyond the studied variables that can be used to describe the maximum performance appraisal. ABSTRAKSITujuan dari penelitian ini adalah untuk mengamati pengaruh ESOP, leverage, dan ukuran perusahaan terhadap kinerja keuangan perusahaan baik secara simultan maupun parsial. Kinerja perusahaan diukur dengan return on assets (ROA), return on investment (ROE), serta net profit margin (NPM). Sampel yang digunakan dalam penelitian ini adalah perusahaan-perusahaan non keuangan yang listing di Bursa Efek Indonesia serta mengumumkan ESOP pada periode 2010 s/d 2013. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel ESOP, leverage, serta ukuran perusahaan berpengaruh terhadap kinerja perusahaan yang diukur dengan ROA dan NPM. Secara parsial ESOP tidak mempunyai pengaruh terhadap ROE. Sedangkan secara parsial leverage serta ukuran perusahaan berpengaruh secara negatif terhadap ROA. ESOP, leverage, serta ukuran perusahaan tidak berpengaruh terhadap kinerja perusahaan yang diukur dengan ROE. ESOP dan leverage secara parsial tidak berpengaruh terhadap ROE. Ukuran perusahaan berpengaruh secara negatif terhadap ROE. ESOP dan ukuran perusahaan tidak berpengaruh terhadapNPM. Leverage berpengaruh secara negatif terhadap NPM. Atas hasil penelitian ini direkomendasikanagar para investor mempertimbangkan faktor-faktor yang lain di luar variabel-variabel penelitian iniyang dapat digunakan untuk menjelaskan penilaian kinerja secara maksimal.

scholarly journals Pengaruh risiko usaha terhadap profitabilitas pada bank umum swasta nasional devisa

2020 ◽  
Vol 9 (2) ◽  
pp. 261
Author(s):  
Syania Dita Cahyani ◽  
Herizon Herizon
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purposes of this study are analyzes the simultaneously and partially effect of LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR to ROA in Bank Umum Swasta Nasional Devisa. The sample of this study consisted of four banks: Bank CIMB Niaga, Bank Permata, Bank Pan Indonesia, and Maybank. This study used secondary data taken from the financial statements of  Bank Umum Swasta Nasional Devisa. The bank period from the first quarter of 2013 to the second quarter of 2018. The technique of analyzing data is descriptive analysis and used linear regression analysis, F table, t table. The result of this study indicate that analyzing LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR simultaneously have a significant effect on ROA in Bank Umum Swasta Nasional Devisa. Partial LDR, IPR and APB have unsignificant negative effect on ROA in Bank Umum Swasta Nasional Devisa. NPL and IRR partially have unsignificant positive effect on ROA in Bank Umum Swasta Nasional Devisa. PDN and BOPO partially have significant negative effect on ROA in Bank Umum Swasta Nasional Devisa. FBIR partially has significant positive effect on ROA in Bank Umum Swasta Nasional Devisa.

scholarly journals PENGARUH RASIO PROFITABILITAS DAN ASSET GROWTH TERHADAP NET INCOME PADA KLUB SEPAK BOLA ARSENAL FC

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Karjiman Rahim ◽  
Ahmad Subaki ◽  
Sumardi Sumardi
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Net Income ◽  
Return On Assets ◽  
Analysis Techniques ◽  
Negative Effect ◽  
Asset Growth ◽  
Positive Effect

Abstract: This study aims to determine how the influence of return on assets, assets growth on net income. The data was obtained from the financial statements of the Arsenal FC football club which was published on the Arsenal FC soccer club website during the quarter of 2003 to the quarter of 2017 and processed using SPSS 25 software. The processing and data analysis techniques used in this study is data multiple linear regression analysis,The results of this study indicate that return on assets is partial and significantly positive effect on net income. Assets growth has a partial and significantly negative effect on net income). Keywords; Return on Assets, Assets Growth, Net Income, FC Arsenal. Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh return on assets, assets growth terhadap net income. Metode yang digunakan dalam penelitian adalah metode deskriptif dengan pendekatan metode studi kasus. Data diperoleh dari laporan keuangan klub sepakbola Arsenal FC yang publikasi dari situs klub sepakbola Arsenal FC selama triwulan tahun 2003 sampai triwulan dengan 2017 dan diolah menggunakan software SPSS 25. Teknik pengolahan dan analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda.Hasil dari penelitian ini menunjukkan bahwa return on assets berpengaruh positif secara parsial dan signifikan terhadap net income. Assets growth berpengaruh negatif secara parsial dan signifikan terhadap net income. Kata kunci: Return on Assets, Assets Growth, Net Income, Arsenal FC.

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

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

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.

scholarly journals Hubungan Keseimbangan dan Koordinasi Mata Kaki Terhadap Kemampuan Menggiring Bola dalam Permainan Futsal Klub Karsa Utama Putri Wajo

2021 ◽  
Vol 8 (1) ◽  
pp. 67
Author(s):  
Muhammad Hasbillah ◽  
Herman Herman
Keyword(s):  
Regression Analysis ◽  
Significant Relationship ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
Correlational Research ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Relationship

This research aims to determine the relationship between balanced and the ability to dribble, the relationship between eye-foot coordination and the ability to dribble, and the relationship between balanced and eye-foot coordination on the ability todribble in futsal game Karsa Utama Putri Wajo’s club. The research was correlational research, with the independent variable was balanced and eye-foot coordination, while the dependent variable was the ability to dribble. The population of theresearch was Karsa Utama Putri Wajo's club players and the sampling technique used was total sampling technique with the total sample was 25 players. The analysis technique used was descriptive analysis, correlation analysis, regression analysis. The results showed that 1)There was a significant relationship between balanced and the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,738. 2) There was asignificant relationship between eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,553. 3) There was asignificant relationship between balanced and eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club player swith a correlation value (r)=0.823,and a coefficient of determination (R2) = 0.677 or equal to 67,7%. Thus, it can be concluded that there is a significant relationship between balanced and coordination of the ankle son the ability to dribble in futsal game of Karsa Utama Putri Wajo's club.

scholarly journals PENGARUH PEMBIAYAAN MUDHARABAH, PEMBIAYAAN MURABAHAH DAN TABUNGAN MUDHARABAH TERHADAP RETURN ON ASSETS (ROA) PADA BPR SYARIAH

2021 ◽  
Vol 1 (2) ◽  
pp. 158-168
Author(s):  
Fitri maulidatul Rohmaniah ◽  
Eris Munandar
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Financing Risk

The purpose of this study was to determine and analyze the effect of Mudharabah Financing, Murabahah Financing and Mudharabah Savings on Return On Assets (ROA) of Indonesian Sharia People's Financing Banks for the 2015-2020 period. The research method used is descriptive quantitative method. The data used is secondary data. In this study, the analysis used is multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the results of the analysis of this study, it can be seen that partially Mudharabah Financing has a negative and significant effect on Return On Assets, Murabaha financing has a positive and significant effect on Return On Assets and Mudharabah Savings has a positive and significant effect on Return On Assets at Indonesian Islamic People's Financing Bank for the 2015 period. -2020 and simultaneously Mudharabah Financing, Murabahah Financing and Mudharabah Savings have a significant effect on the Return On Assets (ROA) of Indonesian Sharia Rural Banks for the 2015-2020 period. It is expected that the Indonesian Islamic People's Financing Bank will further improve its performance by minimizing financing risk and increasing the amount of third party funds so that its profitability growth is maximized.

scholarly journals Pengaruh Kualitas Pelayanan Dan Promosi Terhadap Kepuasan Pelanggan OVO (Studi Kasus Pada Mahasiswa STIE Eka Prasetya)

2020 ◽  
Vol 6 (2) ◽  
pp. 9-20
Author(s):  
Muammar Rinaldi
Keyword(s):  
Regression Analysis ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Personal Selling ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Validity And Reliability ◽  
Quantitative Descriptive

The purpose of this study is to determine the effect of Service Quality and Promotion on OVO Customer Satisfaction. The research methodology used is quantitative descriptive method, the unit of analysis in this study is STIE Eka Prasetya and the observation unit is students from STIE Eka Prasetya. The population in this study were 993 respondents from STIE Eka Prasetya. The technique of determining the number of samples used in this study is the Slovin formula and amounted to 91 respondents. The research method used is the technique of data collection through the distribution of questionnaires that conducted systematically based on research objectives. The analytical method used to solve problems and prove hypotheses is descriptive analysis and regression analysis. This analysis includes validity and reliability, classic assumption tests, multiple linear regression analysis, hypothesis testing through t and F tests, and the coefficient of determination (R2) test. The results of the t test show that the variable Service Quality has a positive and significant effect on OVO Customer Satisfaction, and the Promotion variable has a positive and significant effect on OVO Customer Satisfaction. The results of the F test show that the Service Quality and Promotion simultaneously effect the Customer Satisfaction. The result of coefficient of determination test results (R2) shows that Customer Satisfaction was effected by Service Quality and Promotion variables, while the remaining is explained by other variables such as perception, digital marketing and personal selling that are not discussed in this study.

scholarly journals PENGARUH BIAYA OPERASIONAL DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2012-2018

2021 ◽  
Vol 10 (2) ◽  
pp. 143-157
Author(s):  
Endah Saripah ◽  
Muhammad Nasim Harahap
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Industrial Sector ◽  
Operating Costs ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACK This study aims to determine the effect of operating costs and sales partially or simultaneously on net income. The problem that occurs in this study is the fluctuating net profit in various industrial sector manufacturing companies which are listed on the Indonesia Stock Exchange from 2012-2018. The method of analysis in this study uses multiple linear regression analysis with the help of SPSS 21 software. The results of the regression analysis test show that operating costs partially have a significant negative effect on net income, sales partially affect net income, while simultaneously operating costs and sales have a significant effect. against net income. To test the coefficient of determination or R2, the result is 0.346 or 34.6% of net income is influenced by these two variables. As for the remaining 65.4% which is influenced by other variables not examined in this study.   Keywords: Operational Costs, Sales and Net Profits

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