scholarly journals EFFECTS OF EPS, DER, TATO, ON ROA IN THE HOTEL, RESTAURANT AND TOURISM SECTOR

2020 ◽  
pp. 88-97
Author(s):  
Dian Primanita Oktasari
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Total Asset ◽  
Return On Assets ◽  
Earnings Per Share ◽  
Common Effect ◽  
Saturated Sample ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Sample Method

This study aims to determine the effect of earnings per share, debt to equity ratio, and total asset turnover, on return on assets in companies listed on the Indonesia Stock Exchange, hotels, restaurants and tourism sub-sectors in 2013-2017. The independent variables in this study are earnings per share, debt to equity ratio, and total asset turnover, while the dependent variable is return on assets. The sample selection in this study used the saturated sample method and obtained 7 companies as samples. Research data obtained from the Indonesia Stock Exchange. The method used in this study is panel data regression and found that the more appropriate model used is the common effect. The results of this study indicate that earnings per share and debt to equity ratio have a positive and significant effect on return on assets and total asset turnover has a negative and significant effect on return on assets.

PENGARUH CR, DER, TATO DAN ROA TERHADAP PBV (Studi Pada Sub Sektor Tekstil Dan Garmen Yang Tercatat Di Bursa Efek Indonesia (BEI) Pada Tahun 2014-2018)

2019 ◽  
Vol 2 (2) ◽  
pp. 85
Author(s):  
Iwan Firdaus ◽  
Rosa Monaliza
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Book Value ◽  
Common Effect ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Sample Method

This research is to determine the effect of current ratio, debt to equity ratio, total asset turnover, and return on assets on price to book value in textile and garment sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018. The population in this research were the textile and garment sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018 that did not experience losses. The sample method with saturated samples and obtained 7 companies as samples. Research data obtained from the Indonesia Stock Exchange. The more appropriate method used is the common effect. Partially it shows that the variable current ratio and return on assets have a positive and significant effect on price to book value, the debt to equity ratio has a negative and significant effect on price to book value, while only the total asset turnover variable has no effect on the firm value, price to book value.

scholarly journals KINERJA RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN JASA DI BURSA EFEK INDONESIA PERIODE 2009-2014

2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Muazaroh Muazaroh
Keyword(s):  
Financial Distress ◽  
Service Sector ◽  
Stock Exchange ◽  
Warning System ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Equity Ratio

Identifying financial distress condition is important because it can be an early warning system before bankcruptcy. This condition can be predicted using models that have developed by many researchers. The purpose of this research is to describe and analyze the effect of the return on assets, current ratio, debt to equity ratio and total asset turnover towards condition of financial distress in service sector listed in Indonesian Stock Exchange (IDX) in the year 2009-2014. The data analysis technique is logistic regression. The sample consist of 60 data observed of the firms with positive earning before tax for the two consecutive years and 60 data observed of the firms with negative earning before tax for the two consecutive years. The result of this research shows thatreturn on asset significantly affects to condition of company financial distress. Whereas debt to equity ratio, current ratio and total asset turnover do not significantly influenceto condition of company financial distress.So, companies should pay attention to productivity in the future to maintain the effectiveness of the management.

scholarly journals Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018

2021 ◽  
Vol 1 (1) ◽  
pp. 25-32
Author(s):  
Wandi Jackson ◽  
◽  
Mia Laksmiwati ◽  
Keyword(s):  
Firm Size ◽  
Significant Influence ◽  
Stock Exchange ◽  
Total Asset ◽  
Return On Assets ◽  
Microsoft Excel ◽  
Public Companies ◽  
Dividend Payout ◽  
Asset Turnover ◽  
Equity Ratio

Abstract Purpose: This study aimed to determine the effect of total asset turnover, debt to equity ratio, return on assets, firm size and cash ratio on dividend payout ratio in companies included in the Kompas-100 Index on the Indonesia Stock Exchange 2013-2018. Research Methodology: Purposive sampling was used to collect data. Based on the criteria established and obtained, samples from ten public companies in the index Kompas-100 representing the total number of up to 100 companies were obtained. The testing of hypotheses was used as the instrument for analysis, processed through SPSS version 20 and Microsoft Excel 2010. Results: This study indicates that FS has a negative and significant influence on the DER, while the TATO, DER, ROA, and CR do not influence the DPR.

scholarly journals Pengaruh Ukuran Perusahaan, ROA (Return On Asset), DER (Debt To Equity Ratio), Dan TATO (Total Asset Turn Over) Terhadap Perataan Laba

CICES ◽  
2015 ◽  
Vol 1 (1) ◽  
pp. 81-93
Author(s):  
Sri Rahayu ◽  
Elisa Elsera ◽  
Eduard Hotman Purba
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Goodness Of Fit ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Total Asset ◽  
Goodness Of Fit Test ◽  
Return On Assets ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to analyze the influence of the firm size, ROA (Return on Assets), DER (Debt To Equity Ratio), and Total Asset Turnover for income smoothing, either partially or simultaneously. Variabels used in the study as independent variabels are firm size, ROA (Return on Assets), DER (Debt To Equity Ratio), and Total Asset Turnover. While the dependent variabel is income smoothing. The population in this study are all companies manufacturing food and beverage field are listed in the Indonesia Stock Exchange year of 2008-2011, as many as 14 companies, with a total sample of 8 companies that passed the stage purposive sampling. Analysis techniques that will be used this research is logistic regression to obtain an overall picture of the relationship between one variabel with another variabel. Processing is done by using logistic regression with SPSS version 19. Independent variabels used in this study are firm size, ROA (Return on Assets), DER (Debt To Equity Ratio), and Total Asset Turnover and income smoothing as the dependent variabel. The data analysis used in this study were descriptive statistics, assessing model fit,-2loglikehood, Cox's and Snell's R square nagekerke's R square, Hosmer and Lemeshow's goodness-of-fit test, and 2 x 2 classification tables. The test results in this study show that the simultaneous testing and retesting or separate company size (X1) significantly influence income smoothing (Y), while ROA (Return on Assets) (X2), DER (Debt To Equity Ratio) (X3) , and Total Asset Turnover (X4) does not have a significant impact on income smoothing (Y) as the dependent variabel.

scholarly journals PENGARUH DEBT TO EQUITY RATIO BEFORE (DERB) TERHADAP TOTAL ASSET TURN-OVER (TATO) DAN RETURN ON ASSET (ROA) PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2018

2021 ◽  
Vol 10 (2) ◽  
pp. 53
Author(s):  
Mohamad Nuhnaradita Saleh ◽  
Saladin Ghalib ◽  
Suyatno Suyatno
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Mediation Effect ◽  
Total Asset ◽  
Return On Assets ◽  
Negative Effect ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Operational Activities ◽  
Turn Over

Coal mining companies require large investments to carry out their operational activities. This large investment must be accompanied by a solvable capital structure policy. A solvable capital structure supports the company in carrying out efficient asset turnover activities and obtaining ever-growing profitability.This study aims to analyze the causality relationship of Debt to Equity Ratio Before to Total Asset Turn-Over, and Return On Asset. This research is an explanatory study of causality with a quantitative approach. This study considers the principle of going concern and agency theory in which in making sustainable financial decisions from year to year there can be differences in interests between the main stakeholders internally. This study involved data from nine coal companies listed on the Indonesia Stock Exchange from 2013 to 2018 which were selected by purposive sampling with the consideration of the availability of data on the variables studied.The results of this study indicate that the debt to equity ratio before directly has a significant negative effect on total asset turnover, but it has no significant effect on return on assets when controlled by total asset turnover. Total asset turnover has a significant positive effect on return on assets, it has a significant fully positive mediation effect on the debt to equity ratio before.In further research, expected to include other variables as independent variables, such as asset structure, include the fractional elements of total asset turnover, for example, current asset turnover and fixed asset management.Keywords: Debt to equity ratio before, total asset turnover, return on asset

scholarly journals Analysis On The Influence Of Current Ratio, Debt to Equity Ratio and Total Asset Turnover Toward Return On Assets On The Otomotive and Component Company That Has Been Registered In Indonesia Stock Exchange Within 2011-2017

2020 ◽  
Vol 1 (1) ◽  
pp. 36-44 ◽  
Author(s):  
Mimelientesa Irman ◽  
Astri Ayu Purwati
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Asset Turnover ◽  
Equity Ratio

A good company can be seen from the level of return on assets invested, and it affects the interest of an investor to invest in. But the high or low level of profit can be influenced by the financial performance of one of the financial performance is the Current Ratio, Debt to Equity Ratio, and Total Asset Turnover.  Therefore, a study was conducted to find out whether the Current Ratio, Debt to Equity Ratio, and Total Asset Turnover had an effect on Return On Assets in Automotive and Component companies listed on the Indonesia Stock Exchange for the period 2011-2017. The study population consisted of 12 companies selected by purposive sampling. Financial report data is obtained from the Indonesia Stock Exchange (IDX).  The data analysis technique used is multiple linear regression analysis with SPSS 19.0 and SMART PLS 2019 application tools. The results obtained from this study are the Current Ratio which has a significant effect on Return On Assets, Debt to Equity Ratio has a not significant negative effect on Return On Assets, and Total Asset has a significant positive effect on Return On Assets.

The Effect of Current Ratio, Debt to Equity Ratio, Return on Assets, And Earning Per Share on Stock Price of Conventional Taxi and Bus Companies Listed In Indonesia Stock Exchange In Period of 2013-2017

2020 ◽  
Vol 1 (1) ◽  
pp. 25
Author(s):  
Novita Sari ◽  
Rina Astini
Keyword(s):  
Regression Analysis ◽  
Stock Price ◽  
Stock Exchange ◽  
Sample Selection ◽  
Return On Assets ◽  
Current Ratio ◽  
Common Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
Equity Ratio

This study aims to examine and analyze the effect of current ratio, debt to equity ratio, returnon assets and earning per share on the stock price. The object of this study is conventional taxi and bus companies in Indonesia Stock Exchange on 2013-2017. The sample selection is using purposive sampling and got six companies that match the criteria. The method used is panel data regression analysis and found that the appropriate model to use is a common effect. From the result of this study obtained the variable of earning per share has a positive and significant effect on the stock price.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 9 (2) ◽  
pp. 206
Author(s):  
Made Galih Wisnu Wardana ◽  
Muhammad Ali Fikri
Keyword(s):  
Real Estate ◽  
Stock Price ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Asset ◽  
Net Income ◽  
Return On Assets ◽  
Current Ratio ◽  
Asset Turnover ◽  
Equity Ratio

This research aims to determine the effect of liquidity ratio (CR), solvency ratio (DER), profitability ratio (ROA), and activity ratio (TATO) on the Stock Price. The object that  is  used in this research are property and real estate sub sector companies listed in Indonesia Stock Exchange year 2015-2017. The population in this research is a whole of property and real estate sub sector companies listed in Indonesia Stock Exchange year 2015-2017 were 48 companies. The sampling technique is used purposive sampling with several criteria,  namely property and real estate sub sector companies listed in Indonesia Stock Exchange year 2015-2017, companies that submit financial reports during the research period, and companies that have positive net income report. The number of samples that fit the criteria were 34  companies. Data were analyzed by using data regression analysis with Eviews 6 software. The  results of this  research showed  that current  ratio, debt to equity ratio and total asset turn over are partially have positive and not have significant effect on the stock price, while return on assets have negative and not have significant effect on the stock price. Simultaneously that the current ratio, debt to equity ratio, return on assets and total asset turnover not have  significant effect on  the  stock price. R-square value of 0.019 indicates that the ability of the current ratio, debt to equity ratio, return on assets,  and  total  asset  turnover  while  explaining  the  Stock  Price  is  1.9%,  and  the 98.1% is explained by other variables which not contained in this research.

scholarly journals Determinasi Profitabilitas Pada Perusahaan Manufaktur Sektor Barang Konsumsi

2020 ◽  
Vol 4 (1) ◽  
pp. 81-104
Author(s):  
Evi Husnah ◽  
Iwan Setiadi
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Sample Selection ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Industry Sector ◽  
Asset Turnover ◽  
Consumer Goods Industry

This study aims to analyze the effect of Current Ratio, Total Asset Turnover, Debt to Equity and Firm Size on Profitability in Manufacturing Companies in the Consumer Goods Industry Sector in 2011-2017. The design of this study is causal associative. The population of this study includes all Manufacturing Companies of the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange during 2011-2017. Sample selection techniques using purposive sampling method and research data obtained by 20 companies. The data analysis technique is done by using Descriptive Statistical Analysis, Classic assumption test which includes normality test, autocorrelation test, heteroscedasticity test and multicollinearity test, Multiple Linear Regression Test and Model Feasibility Test which include Determination Coefficient Test, T test and F Test. The research results partially show the Current Ratio has a negative and not significant effect on Return on Assets. Total Asset Turnover and company size have a positive and significant effect on Return on Assets, and Debt to Equity Ratio has a negative and significant effect on Return on Assets. But Simultaneously it is known that CR, TATO, DER and Size have a significant effect on ROA.

scholarly journals Analysis of Size, Return on Assets, Debt to Equity Ratio, and Total Asset Turnover Against the Value of Companies in Large Trade Sector Companies in Production and Consumer Goods Listed on the Indonesia Stock Exchange

2019 ◽  
Vol 3 (2) ◽  
pp. 72-77
Author(s):  
Indah Rahayu Lestari ◽  
Riny Mustika
Keyword(s):  
Hypothesis Testing ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Asset ◽  
Return On Assets ◽  
Company Value ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to determine the Size, Return on Assets, Debt to Equity Ratio and Total Asset Turnover of FirmValue in Large Trade Sub-Sector Companies in Production and Consumption Goods 2013-2017. The sampling technique uses purposive sampling method. The population in this study were 37 companies and the samples used were 10 large trading companies producing and consuming goods listed on the Indonesia Stock Exchange. The method used in this study is the method of hypothesis testing (Hypothesis Testing). The data used are secondary data in the form of reports complete finance for the 2013-2017 period. The analytical tool used in this study is multiple linear regression analysis and tested using the Statistical Package for the Social Science (SPSS) Version 20.0 and Microsoft Excel 2010. The results of the research show that Return on Assets have a significant effect on Company Value, while size, Debt to Equity Ratio and Total Asset Turnover does not have a significant effecton Company Value.  

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