Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Sub Sektor Konstruksi di Bursa Efek Indonesia

2020 ◽  
Vol 2 (3) ◽  
pp. 117-126
Author(s):  
Iman Rusdianto ◽  
Bambang Waluyo ◽  
Fatimah Fatimah

This research aims to examine the effects of current ratio (CR), debt to assets ratio (DAR), total assets turnover (TAT), and net profit margin (NPM) at the company's profit growth construction on the Indonesia Stock Exchange (IDX). Data were collected from the financial statements of 6 construction sub-sector companies on the Indonesia Stock Exchange with a purposive sampling technique. The regression panel analysis found that DAR and NPM have a positive significance to the profit growth of construction companies, while CR and TAT insignificant. The ability of the model to explain the dependent variables is 38.64% indicating that many other factors are also thought to affect profit growth. This study recommends that DAR and NPM can be used as a useful reference for predicting the company's future profit growth.  

2017 ◽  
Vol 1 (1) ◽  
pp. 1-11
Author(s):  
Evelyn Wijaya

  The research on financial factors and its effect to dividend policy of Company which is listed in Indonesia Stock Exchange have been carried out by several researchers, but the results showed inconsistent. This research aims to test the influence of liquidity ratio, profitability ratio, market ratio, and its effect on dividend policy of Cigarette Company. The liquidity ratio proxied by Current Ratio, profitability ratio proxied by Net Profit Margin, market ratio proxied by Earning Per Share, and dividend policy proxied by Dividend Per Share. The sample used are 3 companies, listed in IDX period of 2001-2014. Data used in this study is secondary data by using financial statements. The Data analyzed using multiple linear regression. The result showed that net profit margin has a significant effect on dividend per share whereas current ratio and earnings per share has no significant effect on dividend per share of cigarette company which listed in IDX period of 2004-2014. Keywords : Liquidity Ratio, Profitability Ratio, Market Ratio, Dividend Policy.


Author(s):  
Dede Hertina, Et. al.

This study aims to determine the effect of Current Ratio, Solvency (Debt to Equity Ratio), and Profitability (Net Profit Margin) on Firm Value (Price to Earning Ratio) in Textile and Garment Sub-Sector Manufacturing Companies Listed on the Sharia Index. Indonesia Stock Exchange for the period 2014-2018. Purposive Sampling was used as a sampling technique and 9 selected companies met the criteria to be the research sample. The results showed that Current Ratio had no positive and significant effect on Price to Earning Ratio, Debt to Equity Ratio had positive and significant effect on Price to Earning Ratio, Net Profit Margin had no positive and significant effect on Price to Earning Ratio. Simultaneously, Current Ratio, Debt to Equity Ratio, and Net Profit Margin have a significant effect on the company value of the Textile and Garment Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange Sharia Index for the period 2014-2018. The results showed that the solvency, liquidity and profitability variables in this study amounted to 26.65%, while the remaining 73.35% was explained by other variables outside the research model.


2021 ◽  
Vol 1 (1) ◽  
pp. 1-5
Author(s):  
Vina Arnita ◽  
Aulia Aulia ◽  
Eky Ermal Muttaqin ◽  
Suryani Suryani

This research was aimed to know the effects of variable Current Ratio, Total Assets Turnover, Gross Profit Margin, dan Return on Equity could be used to predict profit growth. The data used were the financial statements. Those were the Statement of Comprehensif Income and Statement of Financial Posisition of 5 basic industry and chemicals companies listed in Indonesian Stock Exchange from 2011 – 2017. To test hypothesis could be used regression analysis, T-test, F-test, and classical assumption test. The result of research showed that Total Assets Turnover, Gross Profit Margin, dan Return on Equity were significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange while Current Ratio weren’t significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange.


2019 ◽  
Vol 6 (2) ◽  
pp. 151
Author(s):  
Bima Arif Oktianto

The present study aims to investigate the influence of financial performanceof the stock prices on food and beverage industries in the Indonesia StockExchange that are Current Ratio (CR), Debt to Equity Ratio (DER), TotalAssets Turnover (TATO), and Net Profit Margin (NPM).This study usedsecondary data that obtained from the financial statements of IndonesianCapital Market Directory (ICMD) based on the publication of the IndonesiaStock Exchange. The sample used in this study were enterprises food andbeverage industries listed in the Indonesia Stock Exchange in 2011 – 2015.The data were analyzed by using multiple linear regression analysis.Theresults of this study indicated that there was significant effect simultaneouslybetween financial performance [Current Ratio (CR), Debt to Equity Ratio(DER), Total Assets Turnover (TATO), and Net Profit Margin (NPM)] towardthe stock prices on food and beverage industries in Indonesia stockExchange in 2011 - 2015. While partially showed that of the fourindependent variables, which indicated the presence of significant influencewere Current Ratio (CR), Total Assets Turnover (TATO), and Net ProfitMargin (NPM) to the stock prices on food and beverage industries inIndonesia stock Exchange in 2011-2015.


JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Martius Martius

In the development of free trade and great globalization to the way the company in carrying out operational activities in order to be more effective and efficient. This study aims to determine the turnover of working capital, receivable turnover, cash turnover and inventory turnover of Net Profit Margin (NPM) in consumer goods industry companies listed on the Indonesia Stock Exchange period 2012-2016. The sampling technique used is purposive sampling with the criteria of Consumer Goods Industry which always present the financial statements as of December 2012-2016. The results of this study indicate that partially working capital turnover and receivable turnover have no significant effect on net profit margin, while receivable turnover and cash turnover and inventory turnover significantly influence net profit margin. But simultaneously rotation of working capital, receivable turnover, cash turnover and inventory turnover significantly affect net profit margin. The Adjusted R square value shows that secar jointly with working capital turnover, receivable turnover, cash turnover and inventory turnover contributed to net profit margin of 38.3% while the remaining 61.2% was influenced by other variables not included in this study.


2018 ◽  
Vol 23 (2) ◽  
Author(s):  
Zulkifli Zulkifli

This study aims to examine and analyze the effect of internal earning growth, annual data observation period 2012 until 2015. Type studies quantitative research. The population of all mining companies listed on the Indonesia Stock Exchange and consistently for four years amounted to 26 companies, with non-probability sampling technique is purposive sampling. Analysis data with panel data regression pooled the least square which has value adjusted r-squared 47.8% compared to other models. The results showed that current ratio (CR), debt to equity ratio (DER) and net profit margin (NPM) simultaneously are having the significant influence on the earnings growth. Partially, two variables are the current ratio, debt to equity ratio does not affect earnings growth. Meanwhile, NPM has a negative and significant effect on earning growth. Suggested adding variables external factors, using a sample of companies with other industries.


Author(s):  
Talitha Nathaniela Nariswari ◽  
Nugi Mohammad Nugraha

As an industry that has an important role for other industrial sectors, the plastic and packaging industry is the supply chain for consumer products. Behind the high industrial growth and the potential is still large, there are problems with plastic waste, consumption power, and changes in people's lifestyles that can affect the growth of the plastic and packaging industry. This study aims to determine how much impact the NPM (Net Profit Margin), GPM (Gross Profit Margin), TAT (Total Assets Turnover) on Profit Growth in the plastic and packaging industry sub-sector companies listed in IDX (Indonesia Stock Exchange) for the period 2014 to 2018. The method used in this study is a quantitative descriptive. The sampling technique used was purposive sampling in order to obtain a sample of 11 companies from a population of 12 companies. In the study the method of data analysis used the multiple linear regression analysis techniques by processing data using Eviews 8, because the data is not normally distributed, it uses the log transformation method. The results showed that simultaneously NPM (Net Profit Margin), GPM (Gross Profit Margin), TAT (Total Assets Turnover) had a significant effect on profit growth. And partially NPM (Net Profit Margin) has a significant effect on profit growth, while GPM (Gross Profit Margin) and TAT (Total Assets Turnover) have no significant effect on profit growth.


2018 ◽  
Vol 7 (1) ◽  
pp. 1-22
Author(s):  
Fice Handayani

The research expected to find the influences of current asset, the collection period of receivable add return on asset against net profit margin on PT.Auto Parts Center Balikpapan. This research uses sondary data. The sample uses 11 years by collecting financial statements data from 2005-2015. The method uses to analyze the relation between independent variable with dependent variables is multiple linear regression method and assumption test.          The result of the discussion shows that simultaneously. Independent variables ;Current Ratio, the collection period of receivables and return on asset (ROA) by f test affects the net profit margin.This the result of partial test by t test , return on asset variable has an effect on net profot margin.   Key Words : NPM, Current Ratio, The collection period of receivables and ROA    


2020 ◽  
Vol 9 (1) ◽  
pp. 24-36
Author(s):  
Susi Susilawati ◽  
Aditya Safary

The purpose of this research is is to test the influence the size of  company, net profit margins and debt to equity ratio about the audit delay. The population in this research is the sub-sector companies listed on the Indonesia Stock Exchange from  2014 to 2018. The sampling technique uses a purposive sampling method in which of the 18 companies selected according to the criteria as mush as 11 companies. The analitycal  technique used in this study are multiple linear regression analysis. The result of the analysis showed that the size of  the company and net profit margin does not affect the audit delay while the debt to equity ratio affects the audit delay. the size of the company and the high or low level of profitability does not determine the company will make a delay or delay in the submission of financial statements, as well as companies that have large debts will tend to be faster in delivering financial statement


Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 119-129
Author(s):  
Januardin Manullang ◽  
Nanda Pratiwi ◽  
Refiensa Yohana Sihombing ◽  
Rifka Aulia Harahap ◽  
Kevin Christian Tampubolon

This study aims to examine the effect of Return on Asset, Net Profit Margin and Current Ratio on Food and Beverage Stock Prices listed on the Indonesia Stock Exchange for the 2014-2018 period. The population in this study were all companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange, amounting to 15 companies with a sample of 11 companies with the 2014-2018 period for 5 years and using a sampling technique, namely purposive sampling. The method of analysis used in this research is the Multiple Linear Regression Method. This research uses quantitative research. This type of research is descriptive statistics and the nature of the research is explanatory. The results of this study indicate that partially (t) Return On Asset and Net Profit Margin have no and insignificant effect on Stock Prices, while Current Ratio has a negative effect on Food and Beverage Stock Prices which simultaneously affect Return On Asset, Net Profit Margin, and Current Ratio. to the Food and Beverage Stock Price


Sign in / Sign up

Export Citation Format

Share Document