scholarly journals Laba Bersih, Rasio Hutang Atas Modal, Arus Kas Operasi dan Harga Saham Bank Umum Milik Negara

2021 ◽  
Vol 8 (01) ◽  
pp. 122-135
Author(s):  
Lusy Rahayu
Keyword(s):  
Cash Flow ◽  
Capital Market ◽  
Stock Exchange ◽  
Secondary Data ◽  
Relevant Information ◽  
Positive Influence ◽  
Financial Statement ◽  
Company Performance ◽  
Net Profit ◽  
Equity Ratio

ABSTRACT The capital market is one of investment alternative that able to yield optimal advantage for investor. Each investor is requiring of relevant information with transaction development in stock. Net profit, Debt to Equity Ratio and Cash Flow of Operation was one of most important information on company performance. This research aims to examine : (1) The Influence of Net Profit to Price Stock 4 goverment bank in 2009-2016, (2) The Influence of Debt  to Equity Ratio to Price Stock 4 government bank in 2009-2016, (3) The Influence of Cash Flow of Operation to Price Stock 4 government bank in 2009-2016, (4) The Influence of Net Profit,Debt to Equity Ratio and Cash Flow of operation Together to Price Stock 4 government bank in 2009-2016. Data in this research is secondary data obtained from the companys annual financial statement in the Indonesia Stock Exchange  (IDX). This type of research of causality. This research was conducted by using sample of 4 Government Bank Listed in Indonesia Stock Exchange Periode 2009-2016. The statistic method used are analysis multiple linear regression. This study concluded that Net Profit have a possitive affect on Price stock, Debt to Equity Ratio have a positive influence on price stock, Cash Flow of Operation have a possitive influence on price stock and Net profit, Debt to Equity Ratio, Cash Flow of operation are simultaneosly have a positif influence on price stock 4 Government Bank in 2009-2016. ABSTRAK Pasar modal merupakan salah satu alternatif pilihan investasi yang dapat menghasilkan tingkat keuntungan optimal bagi para investor. Setiap investor sangat membutuhkan informasi yang relevan dengan perkembangan transaksi di bursa. Laba Bersih, Rasio Hutang terhadap Modal dan Arus Kas Operasi merupakan salah satu informasi penting yang dapat digunakan oleh investor untuk menilai kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Laba Bersih terhadap Harga Saham 4 Bank BUMN periode 2009-2016, (2) Pengaruh Rasio Hutang Atas Modal terhadap Harga Saham 4 Bank BUMN periode 2009-2016, (3) Pengaruh Arus Kas Operasi terhadap Harga Saham 4 Bank BUMN periode 2009-2016, (4) Pengaruh Laba Bersih,Rasio Hutang Atas Modal dan Arus Kas Operasi secara bersama-sama terhadap Harga Saham 4 Bank BUMN periode 2009-2016. Data-data dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan  dengan menggunakan sampel berjumlah 4 Bank BUMN yang terdaftar di Bursa Efek Indonesia periode 2009-2016. Metode statistik yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa laba bersih berpengaruh terhadap harga saham,rasio hutang terhadap modal berpengaruh terhadap harga saham,arus kas berpengaruh terhadap harga saham dan laba bersih,rasio hutang atas modal,arus kas secara simultan berpengaruh terhadap harga saham 4 Bank BUMN yang terdaftar di Bursa Efek Indonesia Tahun 2009-2016.

scholarly journals ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN PERAIH INVESTMENT AWARD (BEST ISSUERS) DI BURSA EFEK INDONESIA

2018 ◽  
Vol 7 (2) ◽  
pp. 29-42
Author(s):  
Ika Neni Kristanti
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Capital Market ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Performance ◽  
Accounting Earnings ◽  
Operating Cash Flow

Investors in investing always expect high stock returns. Therefore, investors should beable to assess which companies have good performance, so the stock return is also high. Thefinancial statements, particularly those relating to information on changes in operating cashflows and corporate accounting profit, are one of the important information that can be usedby investors to assess company performance. This study aims to provide empirical evidencerelated to the effect of operating cash flow and accounting earnings on stock returns.The data in this study is secondary data obtained from the company's annual financialstatements in Indonesia Capital Market Directory (ICMD) and Indonesia Stock Exchange(IDX). This study was conducted using the company population of the company winning theinvestment award (best issues) 2017 listed on the Indonesia Stock Exchange in 2015 and 2016.The result of this research is partially variable of operating cash flow (AKO) havepositive and significant effect to stock return, while partially, variable of accountancy profit(LAK) have no effect to stock return and simultaneously variable operating cash flow (AKO)and change of accountancy profit (LAK) jointly have a significant effect on stock returns inthe company's winning investment award (best issues) 2017 listed on the Indonesia StockExchange in 2015 and 2016.Keywords: Operating Cash Flow, Accounting Profit, and Stock Return

The Effect of Current Ratio and Debt to Asset Ratio on Net Profit Margin and Stock Prices: A Study of Basic Industry and Chemicals Companies

2020 ◽  
pp. 282-294
Author(s):  
Sudirman S ◽  
Muhammad Wahyuddin Abdullah ◽  
Muhammad Obie
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Current Ratio ◽  
Industry Sector ◽  
Basic Industry ◽  
Net Profit ◽  
Equity Ratio ◽  
Index Value

This study examined the effect of current ratio and debt to asset ratio on net profit margin and stock prices of the sector basic industry and chemicals companies listed on the Indonesia Stock Exchange in the period 2015-2019. The object of research was the stock prices of companies in the Basic Industry and Chemicals sector, which have been published through the official website of the Indonesian capital market. It was used secondary data derived from the monthly statistics, including Current Ratio data, Net Profit Margin, Debt to Asset Ratio, and data on closing prices for the period 2015-2019. In analyzing data, it was used path analysis of secondary data obtained from the basic industry sector financial statements of 60 companies. The company's performance in this sector is considered quite good when seen from the movement of the index value in the last five years. The results show that direct current ratio had a positive and significant effect on the net profit margin, and the debt to equity ratio did not significantly influence the net profit margin. The current ratio has a positive and significant effect on stock prices, and the debt to equity ratio has a negative and not significant effect on stock prices. In contrast, the net profit margin has a significant effect on stock prices in the basic industry sector companies on the Indonesia Stock Exchange. Indirectly the current ratio has a positive and significant effect on stock prices. In contrast, the debt to asset ratio has a negative and not significant effect on the company's stock prices in the basic industry sector on the Indonesia Stock Exchange.

IMPLIKASI RETURN ON EQUITY, RETURN ON ASSET, NET INCOME& DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTI

2018 ◽  
Vol 3 (1) ◽  
pp. 59-66
Author(s):  
Muhammad Richo Rianto
Keyword(s):  
Data Analysis ◽  
Capital Market ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Net Income ◽  
Return On Equity ◽  
Property Companies ◽  
Equity Ratio

The research aims to analyze the effect of  Return On Equity (ROE ), Return On Asset (ROA), Net Income (NI) and Debt to Equity  (DER) on partially and simultaneously to Return Investment (RI) in property companies. Data were collected from secondary data in the financial documentation of Indonesian Capital Market  Directory ( ICMD ) and also can download in the official website of the Indonesian Stock Exchange www. IDX.co.id. Data analysis was using Eviews version  7.1. The results show that: ROE, ROA, NI, and DER simultaneously significant effect on the property company’s stock return, but partially only ROE and DER variable that significantly effects on stock return. Keywords: Return on Equity, Return on Asset, Net Income, Debt to Equity, Return Investment

scholarly journals FAKTOR PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN JAKARTA ISLAMIC INDEX (JII)

2021 ◽  
Vol 12 (1) ◽  
pp. 42-55
Author(s):  
Nadiah Ayu Salsabila ◽  
Titis Miranti
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Stock Index ◽  
Financial Ratios ◽  
Analysis Model ◽  
Current Ratio ◽  
Net Profit ◽  
Equity Ratio

Jakarta Islamic Index is a stock index in the IDX that can use as an alternative In Islamic investment. In choosing an investment object in Islamic stocks, it necessary to pay attention to the financial ratios and stock prices of companies. The purpose of this study was to determine the effect of financial ratios on stock prices on companies listed on the Jakarta Islamic Index (JII). The type of this research is quantitative. The population of 56 companies registered on the Jakarta Islamic Index (JII) for the 2012-2018 period with a sample of 11 companies. The analysis model use panel data regression using Eviews software. The type of data uses secondary data accessed through the Indonesia Stock Exchange (IDX) website. The results showed that earning per share variable has a significant effect on stock prices. While the current ratio, debt to equity ratio, total assets turnover and net profit margin variables have no significant impact on stock prices. Simultaneously variables of current ratio, debt to equity ratio, total assets turnover, net profit margin and earning per share have significant effects on stock prices. The contribution of this research can use as a reference for companies to pay attention to financial ratios that affect stock prices.

scholarly journals Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity

2019 ◽  
Author(s):  
Rusdiyanto Rusdiyanto ◽  
Dian Agustia ◽  
Soegeng Soetedjo ◽  
Dina Fitrisia Septiarini ◽  
Susetyorini Susetyorini ◽  
...  
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Sales Growth ◽  
Accounts Receivable ◽  
Operating Cash Flow ◽  
Google Search ◽  
A Company

In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc. The research method used is descriptive method with a quantitative approach. In this statement, the population used in this study is the financial statement data from PT. Unilever Indonesia Plc. from 2010 to 2018, the technique of determining the sampling uses Purposive Sampling. This research data uses secondary data from PT. Unilever Indonesia Plc financial statements from 2010 to 2018. All data sources were obtained from the website of the Indonesia Stock Exchange at https://www.idx.co.id, the company's website and Google search. Our analysis reveals that sales growth and accounts receivable turnover from PT. Unilever Indonesia Plc. has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has an influence on the Liquidity of PT Unilever Indonesia Plc. This means the ups and downs of the value of sales and accounts receivable turnover of a company has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has increased or decreased has an influence on the liquidity of PT Unilever Indonesia Plc. The value of sales growth, accounts receivable turnover and operating cash flow can explain the liquidity of PT Unilever Indonesia Plc. by 78%, while 22% is explained by other factors which are not included in this study.

scholarly journals Analisis Variabel Yang Mempengaruhi Harga Saham Syariah di Jakarta Islamic Index

2020 ◽  
Vol 24 (3) ◽  
pp. 421
Author(s):  
Lisa Febriani
Keyword(s):  
Capital Market ◽  
Stock Prices ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Return On Equity ◽  
Financial Report ◽  
The Public ◽  
Analysis Technique ◽  
Equity Ratio

One of the methods used by companies to obtain company capital is by selling shares to the public through the capital market. Stock prices can change and this is changed by various factors. This study aims to determine the effect of Debt to Equity Ratio (DER), Earning per Share (EPS), and Return on Equity (ROE) on sharia stock prices listed in the Jakarta Islamic Index (JII) in 2014-2017, both partially and simultaneously. The data used in this study is secondary data taken from the Indonesia Stock Exchange website (www.idx.co.id), which is in the form of a company's annual financial report. The analysis technique used in this study uses Linear Regression Analysis. Based on the research results, it is known that partially DER has no significant effect on stock prices, while EPS and ROE have a significant effect on stock prices. Simultaneously, DER, EPS, and ROE significantly influence stock prices.

scholarly journals The Impact of Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Total Asset Turnover Towards The Profit Changes Of Mining Companies Listed On Indonesia Stock Exchange Period 2016-2018

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Tommy Minggus ◽  
Mohammad Wasil ◽  
I. G. A. Aju Nitya Dharmani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Current Ratio ◽  
Mining Companies ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
The Impact

This study aims to determine whether CR, DER, NPM, and TATO effect profit changes. The population in this research are mining companies listed in the Indonesia Stock Exchange period 2016-2018 consisting of 48 companies. Sampling was done by purposive sampling and 15 companies were selected. The data in the study comes from the secondary data obtained through the documentation technique. Data analysis with multiple regression analysis using SPSS for Windows version 18. The results showed that there was significant influence simultaneously between CR, DER, NPM, and TATO to Profit Changes. Based on the partial test, the conclusion CR and TATO has positive and not significant effect on profit changes. DER has negative and not significant effect in profit changes. NPM has positive and significant effect on profit changes.

scholarly journals THE EFFECT OF FAIR VALUE IMPLEMENTATION ON CASH FLOW FORECASTING (CASE STUDY: BANKING COMPANY LISTED IN INDONESIAN STOCK EXCHANGE YEAR 2014-2015)

AKUNTABILITAS ◽  
2019 ◽  
Vol 11 (1) ◽  
pp. 59-70
Author(s):  
Riesa Morita Yuliasari ◽  
Mukhtaruddin Mukhtaruddin ◽  
Tertiarto Wahyudi
Keyword(s):  
Cash Flow ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Fair Value ◽  
Financial Statement ◽  
Historical Cost ◽  
Cash Flow Forecasting

This study has one main objectives; to investigate about the significant effect of fair value implementation in forecasting cash flow on Banking Company in Indonesia. The methodology used in this research is quantitative research, so the data are collected from secondary data by using purposive sampling technique of Banking Company’s Financial Statement uploaded in Indonesian Stock Exchange which related to this research. The number of sample in this research are 36 financial statement of Banking Company in Indonesia for year 2014 and 2015 consist of 18 financial statement that implement fair value and 18 financial statement that still implement historical cost. The results of this study show that the implementation of fair value does significantly influence cash flow forecasting of Banking Company in Indonesia.

scholarly journals Analysis of Factors Affecting Dividend Policy

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Wenny Anggeresia Ginting
Keyword(s):  
Cash Flow ◽  
Significant Influence ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
General Meeting ◽  
Net Income ◽  
Factors Affecting ◽  
Analysis Technique ◽  
Net Profit

<p><em>Dividend policy is the company's decision to pay part or all of the profits earned to shareholders specified in the GMS (General Meeting of Shareholders). The independent variables in this study are net profit (profitability) measured through ROE, cash flow and debt (leverage) as measured through DER. While the dependent variable in this research is dividend policy measured by DPR. The purpose of this research is to test and analyze whether ROE, cash flow and DER have significant influence to DPR on Service and Investment Company listed in Indonesia Stock Exchange period 2012-2014. This study uses secondary data with documentation study method in the form of annual financial statements of the company from 2012-2014. The approach used in this research is quantitative with purposive sampling sampling method. Of the 60 companies, only 17 companies were selected to meet the criteria for sampling. Data analysis technique used is multiple linear regression. The value of R Square (R²) is 0.328 which indicates that the variation of dividend policy variables can be explained by variation of net income, cash flow, and debt variable by 32.8%. The results showed that simultaneously net income, cash flow and debt have a positive and significant impact on dividend policy. Partially net profit (profitability) has no significant effect on dividend policy, cash flow has positive and significant influence to dividend policy, and debt (leverage) have a significant effect on dividend policy.</em><strong><em></em></strong></p><p><strong><em>Keywords</em></strong><em> : </em><em>Profitability; Cash flow; Leverage; Dividend Policy</em></p>

scholarly journals Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX

2021 ◽  
Vol 3 (1) ◽  
pp. 27
Author(s):  
Eristamia Faizul Muna ◽  
G. Anggana Lisiantara
Keyword(s):  
Negative Impact ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Financial Statement ◽  
Factors Affecting ◽  
Financial Report ◽  
Accounting Firm

The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.

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