scholarly journals PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (Studi Pada Perusahaan Property dan Realestat yang Terdaftar di Bursa Efek Indonesia Periode 2010-2016)

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Nining Sariningsih
Keyword(s):  
Data Analysis ◽  
Real Estate ◽  
Correlation Coefficient ◽  
Stock Exchange ◽  
Research Data ◽  
Return On Equity ◽  
Accounts Receivable ◽  
Inventory Turnover

ABSTRACT Effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover To Profitability (Study In Company Property and Real Estate Listed on the Indonesia Stock Exchange Periode 2010-2016). The Purpose of this research is to analyze the effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover To Profitability (Study In Company Property and Real Estate Listed on the Indonesia Stock Exchange Periode 2010-2016). The method applied in this research is descriptive and verificative method, due to the existence of variables which relations will be examined. This is also because this research is aimed elaborate structured, factual and accurate figures on the facts as well as the relations among researched variables that is the effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover To Profitability. Research was conducted in Company Property and Real Estate Listed on the Indonesia Stock Exchange Periode 2010-2016, with 17 companies as research samples. Based on results of research data analysis show, following conclusions can be drawn : 1. Cash Turnover in partial has negative but doesn’t significant effect on profitability (ROA and ROE). 2. Accounts Receivable Turnover in partial has positive and significant effect on profitability (ROA and ROE). 3. Inventory Turnover in partial has positive and significant effect on profitability (ROA and ROE). 4. Cash Turnover, Accounts Receivable Turnover and Inventory Turnover in collectively has positive and significant effect on profitability (ROA and ROE). 5. Correlation coefficient shows that the relations among Cash Turnover, Accounts Receivable Turnover and Inventory Turnover variables To Return On Asset (ROA) are quite strong and significant. And correlation coefficient Cash Turnover, Accounts Receivable Turnover and Inventory Turnover variable To Return On Equity (ROE) are quite strong and significant. 6. Determinant coefficient show that Cash Turnover, Accounts Receivable Turnover and Inventory Turnover contribute to Return On Asset (ROA) variable as much as 20,6 % whereas 79,4% is effect by other non researched factors. And determinant coefficient show that Cash Turnover, Accounts Receivable Turnover and Inventory Turnover contribute to Return On Equity (ROE) variable as much as 33,8 % whereas 66,2% is effect by other non researched factors. Keywords: Cash Turnover, Accounts Receivable Turnover, Inventory Turnover, Profitability (ROA and ROE). ABSTRAK Tujuan dilakukan penelitian adalah untuk menganalisis Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas (Studi Pada Perusahaan Property dan Realestat yang Terdaftar di Bursa Efek Indonesia Periode 2010-2016). Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif, hal ini karena terdapat variabel-variabel yang akan ditelaah hubungannya serta tujuannya untuk menyajikan gambaran secara terstruktur, factual dan akurat mengenai fakta-fakta serta hubungan antara variabel yang diteliti, yaitu Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan Terhadap Profitabilitas. Penelitian dilakukan pada perusahaan Sub sector Property dan realestate yang Terdaftar di Bursa Efek Indonesia Periode 2010-2016, dengan jumlah sampel sebanyak 17 perusahaan. Dari hasil analisis data penelitian, diperoleh simpulan sebagai berikut: 1. Perputaran Kas, secara parsial berpengaruh negatif tetapi tidak signifikan terhadap Profitabilitas (ROA dan ROE). 2. Perputaran Piutang, secara parsial berpengaruh positif dan signifikan terhadap Profitabilitas (ROA dan ROE). 3. Perputaran Persediaan, secara parsial berpengaruh positif dan signifikan terhadap Profitabilitas (ROA dan ROE). 4. Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan secara simultan mempunyai pengaruh positif dan signifikan terhadap Profitabilitas (ROA dan ROE). 5. Koefisien korelasi menunjukan bahwa hubungan antara variabel Perputaran Kas (X1), Perputaran Piutang (X2), dan Perputaran Persediaan (X3) terhadap Return On Asset (ROA) adalah cukup kuat dan signifikan. Dan juga koefisien korelasi Perputaran Kas (X1), Perputaran Piutang (X2), dan Perputaran Persediaan (X3) terhadap Return On Equity (ROE) adalah cukup kuat dan signifikan pula. 6. Koefisien Determinasi menunjukan bahwa variabel Perputaran Kas (X1), Perputaran Piutang (X2), dan Perputaran Persediaan (X3) memberikan kontribusi terhadap Return On Asset (ROA) sebesar 20,6% sedangkan sisanya sebesar 79,4 % dipengaruhi oleh faktor-faktor lain yang tidak diteliti. Dan juga Koefisien Determinasi menunjukan bahwa variabel Perputaran Kas (X1), Perputaran Piutang (X2), dan Perputaran Persediaan (X3) memberikan kontribusi terhadap Return On Equity (ROE) sebesar 33,8 % sedangkan sisanya sebesar 66,2 % dipengaruhi oleh faktor-faktor lain yang tidak diteliti. Kata Kunci: Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Profitabilitas (ROA dan ROE).

scholarly journals Pengaruh Perputaran Piutang, Penjualan, Perputaran Kas, Perputaran Persediaan dan Hutang Terhadap Laba Bersih

2021 ◽  
Vol 4 (2) ◽  
pp. 445-454
Author(s):  
Bayu Wulandari ◽  
Wilda Afriany Ompusunggu
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Research Data ◽  
Accounts Receivable ◽  
Net Profit ◽  
Inventory Turnover ◽  
Study Population

This research is a quantitative study which aims to determine the effect of accounts receivable turnover, sales, cash turnover, inventory turnover and debt on the net profit of large trading companies. The study population includes 62 large trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample was determined using purposive sampling method with certain criteria by which 15 companies were obtained so that there were 45 issuers for 3 years. The research data is secondary data obtained from www.idx.co.id and uses multiple linear regression data analysis. The research concludes that accounts receivable turnover, sales, cash turnover, inventory turnover, and debt simultaneously have a significant effect on net profit. Accounts receivable turnover partially has a significant effect on net profit. Sales partially have a significant effect on net profit. Cash turnover partially has a significant effect on net profit. Inventory turnover partially has a significant effect on net profit. Liability partially does not have a significant effect on net profit. Keywords: Receivables turnover, sales, cash turnover, inventory turnover, debt and net profit.

scholarly journals The Effect of Debt to Equity Ratio and Return on Equity on Stock Return with Dividend Policy as Intervening Variables in Subsectors Property and Real Estate on Indonesia Stock Exchange

2020 ◽  
Vol 7 (7) ◽  
pp. 255
Author(s):  
Dina Nurhikmawaty ◽  
Isnurhadi Isnurhadi ◽  
Marlina Widiyanti ◽  
Yuliani Yuliani
Keyword(s):  
Data Analysis ◽  
Real Estate ◽  
Path Analysis ◽  
Stock Returns ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Dividend Payout ◽  
Return On Equity ◽  
Equity Ratio

Debt to Equity Ratio (DER) and Return on Equity (ROE) to stock returns with dividend policy as an intervening variable on property and real estate companies listed on the Indonesia Stock Exchange in 2014-2018. This type of research is quantitative. This research population publishes all property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The data contributed to the research of 54 companies, and obtained a sample of 18 companies. Data analysis method used is path analysis (path analysis) using the multiple test. Based on the results of data analysis, it shows that: (1) Debt to Equity Ratio (DER) does not affect stock returns; (2) Return on equity (ROE) has a significant effect on stock returns; (3) Debt to Equity Ratio (DER) has a significant effect on Dividend Payout Ratio (DPR); (4) Return on equity (ROE) has a significant effect on Dividend Payout Ratio (DPR); (5) Dividend Payout ratio (DPR) can mediate the effect of Debt to Equity Ratio (DER) on stock returns; (6) Dividend payout ratio (DPR) can mediate the effect of return on equity (ROE) on stock returns.

scholarly journals PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (RETURN ON ASSET) (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012 – 2017)

BUANA ILMU ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 44-57
Author(s):  
Anna Eka Gustriyana ◽  
Nunung Nurhasanah
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Accounts Receivable ◽  
Inventory Turnover

This study aims to examine the factors (Cash Turnover, Account Receivable Turnover dan InventoryTurnover to profitability ROA Study In Company Property and Real Estate Listed on the IndonesiaStock Exchange) that influence profitability of property and real estate companies listed on theIndonesia Stock Exchange. The results of the study show that variable Cash Turnover has partiallysignificant effect to profitability (Return On Asset), Variable Account Receivable Turnover haspartially significant not effect to profitability ROA and variable Inventory Turnover has partiallysignificant not effect to profitability ROA. Simultaneously variable cash turnover, accountsreceivable turnover, and inventory turnover have a significant effect on profitability ROA.Key WordS: Profitability, ROA, Cash Turnover, Accounts Receivable Turnover, Inventory Turnover Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi profitabilitas perusahaanproperty dan real estate yang terdaftar di BEI. Faktor- faktor tersebut adalah perputaran kas,perputaran piutang dan perputaran persediaan terhadap profitabilitas ROA perusahaan property danreal estate yang terdaftar di BEI. Hasil penelitian menunjukan bahwa variabel Perputaran Kasberpengaruh signifikan terhadap Profitabilitas ROA, Perputaran Piutang tidak berpengaruh terhadapProfitabilitas ROA dan Perputaran Persediaan tidak berpengaruh terhadap Profitabilitas ROA Secarasimultan menunjukan bahwa Perputaran Kas, Perputaran Piutang dan PerputaranKata Kunci: profitabilitas, ROA, Perputaran Kas, Perputaran Piutang, Perputaran Persediaan

ANALISIS KINERJA KEUANGAN PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI SEBELUM DAN SESUDAH KEBIJAKAN LOAN TO VALUE

2019 ◽  
Vol 4 (1) ◽  
pp. 79-90
Author(s):  
Ghaniy Ridha Prima ◽  
Hermanto Siregar ◽  
Ferry Syarifuddin
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sample Selection ◽  
Test Analysis ◽  
Asset Return ◽  
Return On Equity ◽  
Analysis Technique ◽  
Significant Difference ◽  
Before And After

The purpose of this study is to provide empirical evidence of the effects of the Loan to Value (LTV) policy on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sample selection uses a purposive sampling method of 42 property and real estate companies that meet the criteria. The research period is divided into 2 namely before the Loan to Value policy (2013-2014) and after the Loan to Value policy (2016-2017) with the Paired Sample t Test analysis technique. The test results show if the current ratio, Return on Asset, Return on Equity and Debt to Asset have significant differences between before and after the LTV policy is applied. While the fast ratio, cash ratio, net profit margin and Debt to Equity did not show a significant difference. Keywords: Financial Performance, Loan to Value, Property and Real Estate, Profitability Ratio, Liquidity Ratio, Solvability Ratio.

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 ANALISIS KEPUTUSAN PENDANAAN TERHADAP STRUKTUR MODAL MELALUI TRADE OFF THEORY

2020 ◽  
Vol 8 (2) ◽  
pp. 143
Author(s):  
Nana Umdiana ◽  
Dyah Lupita Sari
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Annual Reports ◽  
Financial Reports ◽  
Trade Off ◽  
Return On Equity ◽  
Fixed Assets ◽  
Equity Ratio

This study aims to analyze funding decisions on capital structure through trade off theory in property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. Profitability is measured using the return on equity ratio, asset structure is measured by fixed assets ratio and funding decisions are measured by debt. to equity ratio. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. The data analyzed is secondary data in financial reports or annual reports. The sample selection used purposive sampling method and the sample obtained in this study were 40 data from 10 companies. In this research, the analytical method used is descriptive statistics, classical assumption test, multiple regression analysis and statistical test. The results of the analysis in this study indicate that there is no effect of profitability on funding decisions, there is an effect of asset structure on funding decisions. This shows that the asset structure influences the company's decision making in funding.

scholarly journals Analisis Faktor Determinan Return on Asset pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 8 (2) ◽  
pp. 107-122
Author(s):  
Muhammad Shareza Hafiz ◽  
Radiman Radiman ◽  
Maya Sari ◽  
Jufrizen Jufrizen
Keyword(s):  
Data Analysis ◽  
Stock Exchange ◽  
Financial Statements ◽  
Research Data ◽  
Capital Adequacy ◽  
Research Approach ◽  
Return On Assets ◽  
Analysis Techniques ◽  
Capital Adequacy Ratio ◽  
Exchange Data

This study aims to analyze the effect of Non-Performing Loans (NPLs), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR), simultaneously on Return on Assets (ROA) on BUMN Banks listed on the Indonesia Stock Exchange either partially and simultaneously. The research approach used in this study uses an associative approach. This research was conducted at the Indonesia Stock Exchange (IDX) specifically Bank BUMN listed on the Indonesia Stock Exchange (IDX). The population used in this study was state-owned Bank companies listed on the Indonesia Stock Exchange (IDX) which amounted to 4 companies. Based on the sample withdrawal criteria above, a research sample of 4 BUMN bank companies was obtained. The type of data used is documentary data, which are research data in the form of financial statements owned by state-owned banks listed on the Indonesia Stock Exchange. Data analysis techniques are used to test the effect of Non-Performing Loans (NPLs), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR) to Return on Assets (ROA) either partially or simultaneously is multiple linear regression. The results showed that partially Non Performing Loans (NPL) and Capital Adequacy Ratio (CAR) had a negative and not significant effect on Return on Assets. Partially, Loan to Deposit Ratio (LDR) has a negative and significant effect on Return on Assets. And simultaneously, Non Performing Loans, Capital Adequacy Ratio and Loan to Deposit Ratio have a significant effect on Return on Assets (ROA) at State-Owned Banks listed on the Indonesia Stock Exchange.  

scholarly journals Pengaruh Ukuran Bank, Struktur Modal, Suku Bunga Dan Loan To Deposit Ratio Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 575-579
Author(s):  
Evonella Nainggolan ◽  
Jessy Safitri Sitorus
Keyword(s):  
Data Analysis ◽  
Interest Rate ◽  
Linear Regression ◽  
Capital Structure ◽  
Interest Rates ◽  
Stock Exchange ◽  
Research Data ◽  
Analysis Method ◽  
Regression Test ◽  
Operational Activities

Banking in carrying out its operational activities is always required to achieve high profitability. This study aims to examine the effect of Bank Size, Capital Structure, Interest Rates and Loan to Deposit Ratio on the Profitability of Banking Companies Listed on the Indonesia Stock Exchange 2016-2019 Period. The approach that processes the research data is a quantitative approach. The population in this study were 43 companies with 25 samples of banking companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The data analysis method used is multiple linear regression test. The results of this study are that Bank Size has an effect on Profitability, Capital Structure has an effect on Profitability, Interest Rates have no effect on Profitability, and Loan to Deposit Ratio has no effect on Profitability in Banking Companies Listed on the Indonesia Stock Exchange Period 2016-2019. Simultaneously, Bank Size, Capital Structure, Interest Rate and Loan to Deposit Ratio affect the Profitability of Banking Companies Listed on the Indonesia Stock Exchange 2016-2019 Period. Keywords: Bank Size, Capital Structure, Interest Rates, Loan to Deposit Ratio and Profitability. Keywords : Bank Size, Capital Structure, Interest Rates, Loan to Deposit Ratio and Profitability.

scholarly journals ANALISIS PENGARUH KEBIJAKAN HUTANG TERHADAP KINERJA KEUANGAN

2020 ◽  
Vol 9 (1) ◽  
pp. 35
Author(s):  
Ari Triadi Wijaya ◽  
Muhammad Ali Fikri
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Free Variable ◽  
Short Term ◽  
Return On Equity ◽  
Total Debt ◽  
Research Population

This study aims to determine the effect of debt policy on  financial performance of coal companies listed on the Indonesia Stock Exchange. Policy debt is proxied by short term debt (STD), long term debt (LTD), and total debt (TD), while financial performance is proxied by return on equity (ROE). This research carried out for 3 (three) years, namely 2015-2017. This research is a causal research with a quantitative approach, whereas based on the level of exploration of this study, including associative research. Population research is a coal company listed on the Indonesia Stock Exchange for the period 2015-2017. Samples obtained were based on purposive sampling technique, and obtained 21 company. Data analysis technique used panel data regression. Regression with using the free variable short term debt (STD), long term debt (LTD), and total debt (TD). Based on the results of data analysis, STD has no significant effect on ROE. Variable LTD has a significant effect on ROE. The TD variable has no significant effect with ROE. so the STD and LTD variables are able to influence the ROE variable explained by other factors outside this research model.

scholarly journals The Influence of Capital Structure Towards Profitability of Fishery Companies Listed in Indonesia Stock Exchange

2018 ◽  
Vol 8 (2) ◽  
pp. 47
Author(s):  
Siti Rochmah ◽  
Diah Yuliana ◽  
Arini Novandalina
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Stock Exchange ◽  
Sample Selection ◽  
Positive Influence ◽  
Selection Method ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Negative Results ◽  
Equity Ratio

This study discuss the effect of capital structure on profitability at fishery companies listed on the BEI (2014-2016.). The research aims to Analyze the influence of capital structure of Debt to Equity Ratio (DER) to Return On Equity ROE) on Fishery Companies listed on the Stock Exchange. The population in this research are three fishery companies with capital structure and Profitability of fishery company listed in Indonesia Stock Exchange. Whereas the sample selection method used is Purposive Sampling. Based on the results of data analysis and discussion that has been described then the conclusions in this study are DER Ratio influencing the ROE of Fisheries Companies listed in Indonesia Stock Exchange period 2014 -2016. The hypothesis that there is a positive influence is rejected. Because the results of research on fishery companies turned out to show negative results.

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