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 PENGARUH CR, DER, ROA, DAN PER TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI DI BEI

2019 ◽  
Vol 8 (3) ◽  
pp. 1844
Author(s):  
Indah Sulistya Dwi Lestari ◽  
Ni Putu Santi Suryantini
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Asset Price ◽  
Sampling Technique ◽  
Return On Assets ◽  
Current Ratio ◽  
Equity Ratio

This study aims to see stock price stability at a Pharmacy company listed on the Indonesia Stock Exchange (IDX) for the period 2014 - 2016 by using several variables such as Current Ratio, Debt to Equity Ratio, Return on Assets and Price Earning Ratio. This research is a type of quantitative research which used fundamental analysist by referring to an analysis of company performance that is used to predict stock prices in the future. The method of determining the sample in this study is based on purposive sampling technique that is in accordance with the criteria of eight pharmacy companies. The data used in this study were collected through non-participant observation methods using the data contained in the IDX. Testing of the hypothesis in this study using multiple linear regression analysis. The test results show that there is no significant influence on stock prices when using Current Ratio, Debt to Equity Ratio, Return on Assets and Price Earning Ration. On the contrary, Price Earning Ration partially has a positive and significant effect on the stock price of pharmaceutical companies in the 2014-2016 period. Keywords: fundamental analysis, current ratio, debt to equity ratio, return on asset, price earning ratio, stock price

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.

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 THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, TOWARD RETURN ON ASSETS (CASE STUDY ON CONSUMER GOODS COMPANY)

2018 ◽  
Vol 7 (02) ◽  
pp. 64
Author(s):  
Hantono Hantono
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Fiscal Year ◽  
Return On Assets ◽  
Current Ratio ◽  
Leverage Ratio ◽  
Analysis Technique ◽  
Equity Ratio

This study aims to detect the effect liquidity ratio, leverage ratio and profitability on consumer goods companies listing on the Indonesia Stock Exchange 2014 – 2017. The object of this study is all consumer goods companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2014 – 2017, which amounted to 24 (twenty four) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 42 (forty two companies) Data collection method using documentation method Data analysis technique used is descriptive quantitative analysis using current ratio, debt to equity ratio and return on assets.

scholarly journals Pengaruh Current Ratio, Debt to Equity Ratio, Dan Return on Assets terhadap Kebijakan Deviden pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 82-89
Author(s):  
Enda Noviyanti Simorangkir ◽  
Teguh Hakim Prajoggi ◽  
Enzelina Enzelina ◽  
Edo Hasugian ◽  
Desy Desy
Keyword(s):  
Real Estate ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Current Ratio ◽  
Dividend Payout ◽  
Equity Ratio

In investing capital an investor needs a company's financial statements that will help in making investment decisions. This study aims to analyze and test the effect of the current ratio, debt to equity ratio, return on assets on dividend payout ratios in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The research method in this study uses a quantitative approach. There were 46 companies that were used as populations in this study and by using a purposive sampling technique 13 samples were also obtained. The data analysis testing method used is multiple linear regression analysis using the classic assumption test. The results of this study show that the current ratio, debt to equity ratio, and return on assets have a simultaneous effect on dividend policy on property and real estate companies listed on the IDX for the 2015-2017 period with a Fcount value of 4.309> Ftable of 2, 87. Partially the debt to equity ratio, return on assets has no effect on dividend policy while the current ratio partially has a positive effect on dividend policy. The results of the analysis of the coefficient of determination show the Adjusted R2 value of 0.207, meaning that the variation in the variable dividend payout ratio can be explained by variations in the current ratio variable, debt to equity ratio and return on assets by 20.7% while the remaining 70.3%, is described by other variables outside research. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA) and dividend policy

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 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.

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 TOTAL ASSET TURN OVER, CURRENT RATIO, DEBT TO EQUITY RATIO DAN RETURN ON ASSETS TERHADAP KEBIJAKAN DIVIDEN (STUDI PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS INVESTOR33 PERIODE TAHUN 2015-2017)

2019 ◽  
Vol 1 (1) ◽  
pp. 65-75
Author(s):  
Bawon Triono ◽  
Dwi Artati
Keyword(s):  
Dividend Policy ◽  
Sampling Technique ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Turn Over ◽  
Positive Effect

This study aimed to examine and analyze the effect of Total Asset Turn Over (TATO), Current Ratio (CR), Debt to Equity Ratio (DER) and Return On Assets (ROA) on Dividend Policy in companies included in Investor33 index 2015-2017 . The sampling technique used a purposive sampling method, which is a sampling technique based on a certain criterion, so as to get a sample of 19 companies from a total population of 33 companies. The results of this study indicated that the total asset turnover variable has a positive effect on the company's dividend policy, the current ratio variable has a negative effect on the company's dividend policy, the debt to equity ratio variable has a negative effect on the company's dividend policy, the return variable on assets has a positive effect on the company's dividend policy, and the four variables also influence jointly on the company's dividend policy

scholarly journals Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak

2019 ◽  
pp. 2293
Author(s):  
Ida Ayu Intan Dwiyanti ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance

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