scholarly journals Financial Performance Analysis Using Inventory Turn Over Ratio, Receivable Turn Over Ratio, and Fixed Asset Turn Over Ratio

2021 ◽  
Vol 5 (1) ◽  
pp. 7-13
Author(s):  
Desta Riany ◽  
Nor Norisanti ◽  
Kokom Komariah
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Stock Exchange ◽  
Good Condition ◽  
Fixed Asset ◽  
Turnover Ratio ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Turn Over

In the cement sub-sector company on the Indonesia Stock Exchange from 2015 to 2018 cement sales increased but the profits that were earned always decreased. Activities in the company have an important role so that the company's financial performance is in good condition. The purpose of this study is to determine the company's financial performance in terms of its activities. The research method used is quantitative. The data analysis technique used is horizontal analysis with inventory turnover ratio, receivable turnover ratio, and fixed asset turnover ratio. The result of this research is that the decline in the company's financial performance is seen from inventory turnover, receivable turnover, and fixed asset turnover.

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

2021 ◽  
Vol 26 (2) ◽  
pp. 22-33
Author(s):  
Wulan Damayanti ◽  
Ari Nurul Fatimah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Fixed Asset ◽  
Solvency Ratio ◽  
Profitability Ratios ◽  
Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

scholarly journals Profitabilitas sebagai Pemoderasi Nilai Saham Perusahaan Industri Barang Konsumsi

2020 ◽  
Vol 30 (3) ◽  
pp. 785
Author(s):  
Hartono Hartono ◽  
Fiona Audrey ◽  
Widya Sari
Keyword(s):  
Consumer Goods ◽  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Fixed Asset ◽  
Current Ratio ◽  
Stock Value ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Equity Ratio

This study aims to determine and analyze how the influence of Current Ratio, Inventory Turnover, Fixed Asset Turnover and Debt to Equity Ratio on Stock Price and Profitability as a moderating variable to consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). Population in this study are 39 companies and 14 companies used as samples. This research uses purposive sampling method. The results of this study indicate that the Fixed Asset Ratio and Debt to Equity Ratio affects stock value. By using profitability as a moderator, Current Ratio and Debt to Equity Ratio affects the value of the stock. Keywords: Current Ratio (CR); Inventory Turnover (ITO);  Fixed Asset Turnover (FAT); Debt to Equity Ratio (DER); Stock Price.

scholarly journals ANALISIS KINERJA KEUANGAN DENGAN METODE RADAR PADA PT SEMEN BATURAJA (PERSERO) TBK

2019 ◽  
pp. 1023
Author(s):  
Siska Mardiana ◽  
R. Deni Muhammad Danial ◽  
Erry Sunarya
Keyword(s):  
Financial Performance ◽  
Quantitative Data ◽  
Research Method ◽  
Stock Exchange ◽  
Growth Potential ◽  
Financial Statement ◽  
Stability Ratio ◽  
Analysis Technique ◽  
The Stability ◽  
Productivity Ratio

The purpose of this study is to assess the financial performance of PT Semen Baturaja (Persero) Tbk by comparing the performance of PT Semen Baturaja (Persero) Tbk in several similar companies that have been listed on the Indonesia Stock Exchange. The data used are financial statement data of PT Indocement Tunggal Prakarsa Tbk, PT Semen Baturaja Persero Tbk and PT Holcim Indonesia Tbk for the period 2015-2017. The research method used is descriptive with quantitative data. The analysis technique used with the radar method. Radar analysis includes 5 ratios, namely profitability, productivity, asset utility, stability and growth potential. The results showed that the best profitability ratio of PT Semen Baturaja (Persero) Tbk,  from the best productivity ratio of PT Holcim Indonesia Tbk, was seen from the best utility ratio of PT Indocement Tunggal Prakarsa Tbk, on the stability ratio of PT Holcim Indonesia Tbk and on the best growth potential of PT Semen Baturaja (Persero) Tbk.

Pengaruh Kinerja Keuangan Terhadap Investasi Aktiva Tetap

2013 ◽  
Vol 1 (3) ◽  
pp. 263-272
Author(s):  
R. Aditya M. Karnawiredja ◽  
Lukman Hidayat ◽  
Marwan Effendy
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Research Method ◽  
Secondary Data ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Asset Turnover ◽  
The Relationship ◽  
Descriptive Method ◽  
Fixed Asset Investment

The purpose of this study was to determine the effect of the company's financial performance empirically, either partially or simultaneously to the fixed asset investment. Ratio used to look at the financial performance is return on investment (ROI) and total assets turnover (TATO). The research method used in this research is descriptive method, the method of research which not only gives an overview of these phenomena, but to explain relationships, test hypotheses, make predictions and find meaning and implications of a problem is solved. The data used are secondary data and processed data the authors. This study analyzes the relationship between ROI, TATO and fixed asset investment. The statistical method used is multiple linear regression and tested significance.  These results indicate that the variable ROI and TATO simultaneous significant effect on the investment of fixed assets. Tests showed that the partial and variable ROI TATO significant effect on the investment of fixed assets.   Keywords: Return On Investment, Total Asset Turnover, Fixed Asset Investment

scholarly journals ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENGEVALUASI KINERJA KEUANGAN PADA PT. KALBE FARMA Tbk DI BURSA EFEK INDONESIA

2017 ◽  
Vol 2 (02) ◽  
Author(s):  
Friska Maharani H. ◽  
Jianto B. Amiranto
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Research Activity ◽  
Return On Equity ◽  
Financial Report ◽  
Calculation Results ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Equity Ratio

ABSTRACTThe financial report is a very important tool to obtain information relating to the financial position and the results achieved by the company. So that the financial statements may mean for the parties concerned it is necessary to conduct the analysis of the relationship of financial statement items. Ratio analysis can be used to give a picture of the actual financial situation of the company and whether the company is doing a healthy business. Problems taken is how the company's financial performance at PT. Kalbe Farma Tbk in 2011-2014. This research uses descriptive method that uses quantitative data in the form of financial keuangan.Laporan reports obtained from the Indonesia Stock Exchange in Surabaya located at Jl. Manyar Pumpungan 30 Surabaya.Sedangkan an analytical tool used in this research is to use analysis ratios include the ratio of liquidity, solvency, activity and profitability. Results of the study analyzes the current ratio shows that PT. Kalbe Farma Tbk. able to pay off current debt with its current assets. Because every Rp.1 of current liabilities secured Rp 3.33 in current assets. Analysis of the quick ratio is able to meet its obligations due to any debt secured Rp 1 current liabilities secured Rp 2.18 in current assets. Research activity ratio, the ratio used no 4. First, the average age of the company's receivables exceeding the due payment agreement. While the average age of receivables generated approximately 2 months of payments. Inventory, supply turnaround occurs every 120 days in a year. Inventory turnover going pretty well. Fixed asset turnover calculation results PT. Kalbe Farm Tbk. capable of producing penjulan amounted to 4.40. Total asset turnover is high enough to generate sales for the year 2011-2014 in the amount of 1.40 of its assets. The solvency ratio, debt to equity ratio is increasing every year it can be concluded that the company is able to meet its obligations to the capital owned. Debt to asset ratio shows the ability of the asset whose value is higher than the value of the debt. Means the asset is able to meet the obligations of the company. Profitability ratios, results of calculation of the profit margin PT. Kalbe Farma Tbk in 2011 the value of the calculation of the resulting 14.1%, but in the year 2012 to 2014 has decreased. Results of calculation return on assets shows the assets owned by the company is able to generate a profit of 18% from 2011-2014. The calculation result shows the company's return on equity is high enough to generate profits from the capital of the company by 23% from 2011-2014. Keywords: Financial Statements, Financial Ratios, and Financial Performance

scholarly journals PENGARUH CASH TURN OVER, ACCOUNT RECEIVABLE TURN OVER DAN INVENTORY TURN OVER TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2014-2017

2021 ◽  
Vol 2 (1) ◽  
pp. 97-108
Author(s):  
Syavira Fitriyanti ◽  
Harsi Romli ◽  
Fakhry Zamzam
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Error Component ◽  
Independent Variables ◽  
Average Value ◽  
Analysis Technique ◽  
Inventory Turnover ◽  
Independent Variable ◽  
Turn Over

The aim of this research is to know the influence of independent variables CTO, ARTO, and ITO to dependent variable profitability (ROA), either partially or simultaneously. The object of this research are mining companies listed in Indonesian stock exchange period 2014-2017. Samples for this research consists of 5 companies, purposive sampling method used in this research. The analysis technique used multiple linear regression. The result shows that cash turnover give negative and significant influence to profitablity (ROA), account receivable turnover give positive and significant influence to profitabilty (ROA), , inventory turnover give positive and significant influence to profitability (ROA), and CTO, ARTO, and ITO together have a positive and significant effect on Profitability (ROA) at PT. Timah, Tbk, PT. Bukit Asam, Tbk, PT. Antam, Tbk, PT. Bumi Resources, Tbk, and PT. Indo Tambang Megah, Tbk 2014-2018 quarterly period based on the regression equation above, it can be analyzed that the effect of each independent variable on the dependent. The average value of the (random error component) is 0.248710. the R-Squared value is 0.729426 (72.94%), this indicates that all independent variables effect the dependent variable by 72.94 percent and the rest is influenced by variable outside the model. Overall the independent variables have a significant effect on the independent variables with a prob (F-Statistic) value of 0.000057, less than 0.05.

scholarly journals ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT INDOCEMENT TUNGGAL PRAKARSA Tbk. PERIODE TAHUN 2014-2018

2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Baiq Reinelda Tri Yunarni ◽  
Sudarta Sudarta ◽  
Johanandha Fandhy Ramadhan
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Company Performance ◽  
Return On Equity ◽  
Descriptive Research ◽  
Turnover Ratio ◽  
Industry Standard ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Equity Ratio

The purpose of this study is to assess the financial performance of PT Indocement Tunggal Prakarsa Tbk in the period 2014 to 2018. The success of a company in achieving its goals and meeting the needs of the community is very dependent on company performance. One way to measure or evaluate performance is to analyze financial statements.This study uses a descriptive research method with a quantituve approach that is analysus based on data calculations. The data used in this study are secondary data in the form of financial statements for the period 2014 to 2018, using the calculation of liquidity ratios, solvency, activity, and profitability.The result of this study indicate that PT Indocement Tunggal Prakarsa Tbk is in a liquid state when viewed from the liquidity ratio because the current ratio and quick ratio are above the industry standard. Judging from the solvency ratio, the financial performance of PT Indocement Tunggal Prakarsa Tbk can be said to be solvable because in terms of the debt to equity ratio, and the debt to asset ratio is below the industry standard. But the financial performance of PT Indocement Tunggal Prakarsa Tbk when viewed from the activity ratio (receivable turnover ratio, inventory turnover ratio, working capital turnover ratio, fixed assets turnover ratio, and total asset turnover ratio) and profitability ratio (net profit margin, return on investment, and return on equity) is not optimal because the company’s profit continue to fall and ineffectiveness of the company in utilizing its assets.

ANALYSIS OF VALUE ADDED INTELLECTUAL CAPITAL TO THE FINANCIAL PERFORMANCE OF LISTED BANKING COMPANIES IN INDONESIA

2019 ◽  
Vol 1 (1) ◽  
pp. 61
Author(s):  
Erliana Banjarnahor
Keyword(s):  
Financial Performance ◽  
Positive Impact ◽  
Stock Exchange ◽  
Value Added ◽  
Return On Assets ◽  
Structural Capital ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Financial Measurement ◽  
Capital Value

<p>This study aims to find out is there any correlation Value Added Intellectual Coefficient to the financial performance of listed banking company in Indonesia Stock Exchange (IDX). In this research, we using a sample of a banking company that listed during period 2009-2016. We using purposive sampling, there for the number of samples is 23 banks, so for 8 years become total 184. The data analysis technique is using regression multivariate. The result is significant positive impact between Value Added Intellectual Coefficient banking companies’ financial performance, but if the Value Added Intellectual Coefficient components such as value-added capital employed, value-added human capital, structural capital value-added are tested one by one, the outcomes are not significantly impacted on financial performance (return on assets, asset turnover, and assets growth). The limitations of this research are not using market measurement, only using financial measurement.</p>

scholarly journals ANALISA KINERJA KEUANGAN PADA PERUSAHAAN METAL AND ALLIED PRODUCT YANG TERDAFTAR DI BURSA EFEK INDONESIA

2014 ◽  
Vol 4 (2) ◽  
pp. 82
Author(s):  
Juniarti Juniarti ◽  
Salamatun Asakdiyah
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Balance Sheet ◽  
Secondary Data ◽  
Total Activity ◽  
Financial Statement ◽  
Asset Turnover ◽  
Inventory Turnover ◽  
Solvency Ratio ◽  
Profitability Ratios

The financial performance of companies known by analysing financial statements, the analysis conducted is the Current Ratio, Liquidity Ratio, Ratio of Current Assets Cash and Cash Ratio of Current Debt, Solvency Ratio of Total Debt for Equity and Debt Ratio of Assets, Ratio of Total Activity Assets Turnonver Ratio and Inventory Turnover Ratio, Profitability Ratio of Profit Margin Ratio and Return On Investment Ratio. This study used secondary data contained in the Indonesia Stock Exchange in the form of financial statement balance sheet and profit and loss of all three Metal and Allied Products Company for five years from 2005-2009. By using ratios – financial ratios above then the results is to provide ratings (ranking) on each – each company include: PT. Betonjaya Manunggal Tbk., rank (rank), the first based on the financial performance ratios liquidity ratios, solvency, activity, and profitability. PT. Lion Metal Works Tbk., rank (rank), second because one ratio is the ratio of the activity on the total asset turnover underperforming because fewer than than 1 times the velocity. PT, Jaya Pari Steel Tbk., rank (rank) third because in addition to the activity ratio, second ratio is the ratio of fluctuating liquidity and profitability ratios is not good.

scholarly journals PENILAIAN TINGKAT KESEHATAN KEUANGAN PT POS INDONESIA (PERSERO) PERIODE 2016-2018

BISMA ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 19
Author(s):  
Somadi Somadi
Keyword(s):  
Financial Performance ◽  
Annual Report ◽  
Health Assessment ◽  
Health Condition ◽  
Financial Health ◽  
Return On Equity ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Data Collection Technique ◽  
Turn Over

This study aims to analyze the development of health assessment indicators and the financial health condition of PT Pos Indonesia (Persero). This research used a quantitative approach. The analysis technique used for evaluating the level of financial health referred to the Decree of The Minister of State-Owned Enterprises No. Kep-100/MBU/2002. The data collection technique used was documentation studies sourced from the annual report of PT Pos Indonesia (Persero) from 2016 through 2018. The results showed that the development of the indicator value of return on equity, return on investment, and cash ratio decreased, while the value of collection periods, the ratio of equity to total assets, and inventory turn over increased. This study also found the fluctuated value of the current ratio and total asset turnover. The financial health assessment in 2016 and 2017 had a healthy predicate. However, in 2018, it had an unhealthy financial health assessment predicate. Therefore, the company needs to have better financial performance to achieve good financial health conditions that will finally affect all stakeholders. Keywords: financial health assessment, financial health development, financial performance, financial health predicate

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