scholarly journals Pengaruh Return On Equity, Rasio Operasi, Dan Cash Ratio Terhadap Tingkat Kesehatan Keuangan Yang Dimoderasi Oleh Penyertaan Modal dan Efektivitas Penagihan (Studi pada PDAM Bantul Tahun 2009-2019)

2020 ◽  
Vol 3 (2) ◽  
pp. 111-124
Author(s):  
Arinto Hendro Budiantoro ◽  
◽  
Sri Hermuningsih ◽  
Gendro Wiyono ◽  
◽  
...  
Keyword(s):  
Direct Investment ◽  
Profit Margin ◽  
Net Income ◽  
Financial Health ◽  
Return On Equity ◽  
Industrial Activities ◽  
Net Profit ◽  
Investment Capital ◽  
The Government ◽  
A Company

The finacial health of a company pertains its effort to mantain its survivability and industrial activities as well as measuring how far as a business entity can ensure its sound operation. The level of a company’s finacial health can be known by measuring its finacial performance. In this research financial health is studied with its correlation with Return On Equity, Operating Ratio, Cash Ratio, Equity Participation, and Colection Effectiveness. Return On Equity (ROA) measures the effectiveness of a company in maximizing its assets. Operating Ratio in this study relies on Net Profit Margin (NPM). This indicates how far the percentage of net income coming from each sale. Cash ratio is a measurement of minimum liquidity that a company must maintain. Equity Participation in this research refers to investment capital provided by the government either as equity or in the form of direct investment. Collection effectiveness describes the ratio between results from collection attempts relative to specified target.

MELIHAT RASIO RENTABILITAS DARI SUDUT PANDANG GPM, NPM, ROE DALAM MENGUKUR KINERJA LAPORAN KEUANGAN PADA AJB BUMIPUTERA 1912 UNIT SYARIAH JAKARTA

2018 ◽  
Vol 13 (1) ◽  
pp. 62-70
Author(s):  
Achmad Fauzi
Keyword(s):  
Data Collection ◽  
Life Insurance ◽  
Analytical Methods ◽  
Profit Margin ◽  
Net Income ◽  
Return On Equity ◽  
Operating Income ◽  
Net Profit ◽  
Final Observation ◽  
A Company

AJB Sharia Bumiputera 1912 is a company engaged in services, namely join life insurance. Its production does not create goods but sell fund products and other services to customers.Methods of data collection is in the final observation, and literature with his analytical methods suchas qualitative analysis. One way to calculate the profits generated by the AJB Sharia Bumiputera1912 can be calculated by using the ratio. One ratio used is the ratio of profitability. In profitabilityratios are ratios such as: GPM (Gross Profit Margin), NPM (Net Profit Margin), ROE (Return OnEquity). To search for results ratio GPM (Gross Profit Margin) takes the total net profit income andoperating expense and the results of 2015 GPM already reached the standard ratio is 17,84%. As forcalculating NPM (Net Profit Margin) takes net income and operating income and the results of NPMin 2015 are 22,42% . And for calculating ROE (Return on Equity) required net income and equitycapital ans the results of ROE in 2015 are 20,15%.

scholarly journals ANALISIS RASIO PROFITABILITAS PADA PT. BANK PERKREDITAN RAKYAT CEMPAKA MITRA NAGARI PADANG

2020 ◽  
Author(s):  
Mega Vernida ◽  
Doni Marlius
Keyword(s):  
Profit Margin ◽  
Net Income ◽  
Minimum Standard ◽  
Return On Assets ◽  
Return On Equity ◽  
Rural Credit ◽  
Operational Costs ◽  
Net Profit

Based on the results of the analysis in the previous chapter, a description of the level of profitability of PT. Cempaka Mitra Nagari Padang Rural Credit Bank during the period 2018-2019 it can be concluded tha t: Return on Assets (ROA) owned by PT. Cempaka Mitra Nagari Padang Rural Credit Bank for 2018-2019 is in an unhealthy position, because it does not meet the BI minimum standard requirements. Return on Equity (ROE) ratio at PT. Cempaka Mitra Nagari Padang Rural Credit Bank for the period 2018-2019 according to unhealthy conditions or can be approved by inefficient banks to obtain net income. Judging from the level of Operational Costs (BOPO) of PT. Cempaka Mitra Nagari Padang Rural Credit Bank in 2018-2019 the bank can manage it well, because it is able to control its operational costs. The level of Net Profit Margin (NPM) in PT. Cempaka Mitra Nagari Padang Rural Credit Bank in the 2018-2019 period changed the increase, meaning that the bank could still ask for a net profit

scholarly journals Does Strategic Leadership Affect Financial Performance? (A Study of Selected Firms of Textile Industry in Pakistan)

2015 ◽  
Vol 11 (1) ◽  
pp. 20-38
Author(s):  
Nosheen Rasool ◽  
Muhammad Mubashir Hussain
Keyword(s):  
Financial Performance ◽  
Textile Industry ◽  
Profit Margin ◽  
The Other ◽  
Strategic Leadership ◽  
Return On Equity ◽  
Earnings Per Share ◽  
Net Profit ◽  
Different Types ◽  
A Company

Performance is largely related to management decisions. Within   the hierarchy of a company, maximum power is vested in the strategic leadership. Thus, it is the strategic leadership that is primarily responsible for the efficient working of the company. By adopting different types of leadership behaviours, such as charismatic, considerate or transactional, the strategic leader motivates his subordinates for efficient working. This affects the overall  performance of a company. The financial performance has been measured through Sales, Net Profit Margin, Earnings per Share, Return on Equity and Return on Asset. The results support the theory that charismatic trait of leadership has the most significant impact on the financial performance of a company. The other two types of leadership behaviours, considered in this study, have no significant impact on the financial performance.

scholarly journals The Effect of Net Profit Margin and Return on Equity Toward Profit Growth

2020 ◽  
Vol 7 (2) ◽  
pp. 198-204
Author(s):  
Novia Handayani ◽  
Srihadi Winarningsih
Keyword(s):  
Stock Exchange ◽  
Predictor Variable ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Return On Equity ◽  
Financial Condition ◽  
Net Profit ◽  
Food And Beverage ◽  
A Company ◽  
Profit Growth

Abstract  - Profit Growth is one thing that is very important in many ways. Both for the benefit of the country and for the benefit of a company. To see the financial condition of a company, we can see it from the profit generated by the company. For this reason, this research was conduted to determine a relation between NPM and ROE toward Profit Growth on Food and Beverage company listed on Indonesia Stock Exchange period 2016-2019.  The population in this study were 26 Food and Beverage company listed on Indonesia Stock Exchange in the 2016-2019 period while the sample was 16 Food and Beverage company listed on IDX. Based on the result, the test of simultaneously result with the statistical test show that the variable NPM and ROE simultaneously affect the Profit Growth. Partially, NPM has an influence toward Profit Growth and ROE has an influence toward Profit Growth. The magnitude of the effect of the predictor variable using the coefficient of determination as much as 41,3% while the remainig 58,7% is influenced by other variables outside this research model. Keywords: Net Profit Margin (NPM), Return On Equity (ROE), Profit Growth

scholarly journals ANALISIS KORELASI KINERJA KEUANGAN PERUSAHAAN DENGAN HARGA SAHAM ( STUDI KASUS BANK MANDIRI Tbk )

2019 ◽  
Vol 12 (1) ◽  
pp. 98-112
Author(s):  
Meiffa Herfianti
Keyword(s):  
Correlation Analysis ◽  
Performance Indicators ◽  
Stock Prices ◽  
Stock Exchange ◽  
Profit Margin ◽  
Strong Positive Correlation ◽  
Net Income ◽  
Return On Assets ◽  
Return On Equity ◽  
Net Profit

The purpose of this research is to determine the correlation between the internal performance with the stock prices of Bank Mandiri Tbk. During the period of the year 1999 up to the year of 2008. Those internal performance are Net income, Return On Assets, Return On Equity, Net Profit Margin, and Total Assets. The stock prices of Bank Mandiri Tbk. is the closing prices each the end of year1999 up to year of 2008. The data of this research are selected from the Jakarta Stock Exchange Waeth wich is published in the year of 2008/2009. The analysis was based on the bi- variate correlation analysis of SPSS. The result shows only the performance of Return On Assets (ROA) and Net Income (NI) that having strong positive correlation with the stock prices of Bank Mandiri Tbk. The performance indicators such as Return On Equity (ROE), NetProfit Margin (NPM), and Total Assets (TA) in case of Bank Mandiri Tbk. is not relevance with the stock prices movement.

scholarly journals Analisis Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover, Net Profit Margin Terhadap Return On Equity pada Perusahaan Properti Dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017

2019 ◽  
Vol 3 (6) ◽  
pp. 12
Author(s):  
Vonny Vonny
Keyword(s):  
Financial Statements ◽  
Profit Margin ◽  
Financial Statement ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio ◽  
A Company

In its development, current financial statements are not only used to present the amount of profit that can be obtained in a certain period, but also can show indicators of financial performance of a company. To be able to measure the financial performance of a company, a financial statement analysis is needed, where one type of technical financial statement analysis can be done using financial ratio analysis. Users of financial statements, including shareholders can measure the effectiveness and efficiency of capital management carried out by company management by measuring the size of profitability, namely Return on Equity, which is the dependent variable tested in this study. This study aims to determine how the effect of Liquidity Ratio (Current Ratio), Leverage Ratio (Debt to Equity Ratio), Activity Ratio (Total Asset Turnover) and Profitability Ratio (Net Profit Margin) both partially and simultaneously to Profitability Ratio (Return on Equity). The object of this study is the Property and Real Estate companies listed on the Indonesia Stock Exchange in the period 2013-2017. The determination of the sample used in this study was purposive sampling using multiple regression models. The results of this study indicate that both partially and simultaneously, Current Ratio, Debt to Equity Ratio, Total Asset Turnover and Net Profit Margin have a significant effect on Return on Equity.

scholarly journals Kinerja Koperasi PRIMKOPPOL Resor Gunung Kidul

2016 ◽  
Vol 5 (2) ◽  
pp. 27
Author(s):  
Inaryu Melly Triyani Widodo ◽  
Bambang Sugeng Dwiyanto
Keyword(s):  
Small And Medium Enterprises ◽  
Profit Margin ◽  
Return On Equity ◽  
Accounts Receivable ◽  
Net Profit ◽  
The Republic ◽  
The Government ◽  
Medium Enterprises

Since 2006 the government of the Republic of Indonesia has awarded to cooperatives achievement. This study is a description of which is an analysis by taking a cooperative object "Primkoppol Resort Gunungkidul". The purpose of analysis is to determine whether the cooperative has met the criteria of cooperative achievement in 2012-2014 reviewed according to the Regulation of the Minister of Cooperatives, Small and Medium Enterprises in 2006 on Guidelines for Assessment of Cooperative Achievement/Cooperative Award. The analysis shows that "Primkoppol Resort Gunungkidul" cooperative in the period 2012-2014 includes performance categories good / fairly good because of the four aspects assessed scored 70.5 in 2012 and 69 respectively for 2013 and 2014. However, since there are still some elements of sub aspects are worth 0 (return on equity, net profit margin, curent ratio, accounts receivable turnover and employment) it can not be categorized based on the achievement of cooperative Ministerial Regulation No.06/Per/M.KUKM/V/2006, dated May 1, 2006

scholarly journals ANALISIS RASIO PROFITABILITAS TERHADAP PENDAPATAN LABA CV. DELTA AGUNG PRATAMA PERIODE TAHUN 2013-2015

2019 ◽  
Author(s):  
Ridwansyah Muharam ◽  
jhon fernos
Keyword(s):  
Financial Statements ◽  
Profit Margin ◽  
Net Income ◽  
Return On Equity ◽  
Average Ratio ◽  
Net Profit ◽  
Asset Turnover ◽  
Profitability Ratios

Level of calculation using Net profit margin is the ratio of comparison between net income after tax and sales The amount of calculation of net profit margin shows how much profit after tax is obtained by the company for a certain level of sales in the financial statements of CV.Delta Agung Pratama. 2013 amounted to 0.16. In 2014 it decreased by 0.05 so that the company's margin became 0.11. In 2015 there was an increase of 0.02 so that the company's profit margin was 0.13. When compared with the industry average ratio the company is classified as poor. Because the company's profit margin is below the industry average. The industry average is 0.2. The greater the ratio obtained by the company, the better, if the smaller the ratio obtained by the company, the worse because the company is considered unable to create a high enough profit from its sales activities.The level of calculation using ROI (Return On Investments) reflects the ability of management in managing its assets as optimally as possible so that the desired net profit can be achieved in the financial statements of CV.Delta Agung Pratama In 2013 the company's ROI was 0.29. In 2010 the company's ROI decreased by 0.10 so that the company's ROI became 0.19 In 2015 the company's ROI began to increase by 0.04 so that the company's ROI became 0.23. When compared with the average industry the company is classified as poor, because it is already below the industry average ratio. The ratio of the industry average is 0.3. So the higher the level of asset turnover, the higher the profit that will be obtained by the company, on the contrary So the lower the asset turnover, the lower the profit that will be obtained by the company The level of calculation using ROE (Return On Equity) is a ratio that shows the company's ability to generate net income by using its own capital and generating net income available to owners or investors in the 2013 financial statements of CV.Delta Agung Pratama showing a figure of 16 , 56 which means that the level of income from invested capital generates a profit of 16.56. In 2014, this ratio has decreased considerably, amounting to 15.86 to 0.7, which means the level of income from invested capital generates a profit of 0, 7 This decrease was due to the decrease in the company's net income of Rp. 38,526,000 In 2015, this ratio has decreased again by 0.14 to 0.56, which means that the level of income from the divested capital produces a profit of 0.56 The decline in the value of this ratio is due to a substantial increase in own capital compared to the increase in profit net. From the company's ROE calculation that occurred from 2013 to 2015, it can be seen that the company's ROE continues to decline every year. The decrease in the value of ROE that is clearly seen is in 2014 as many as 15.85, but the company's performance can still be said to be good because the company does not suffer losses from it. If you see the overall results that have been studied based on the profitability ratio of the company CV. DELTA AGUNG PRATAMA tends to fluctuate and is not stable most profitability ratios are below the average industry ratio that has been set, it can be said that the company's performance belongs to the category of poor and does not meet industry average standards

scholarly journals Pengaruh Profitabilitas terhadap Manajemen Laba

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Kurnia Cahya Lestari ◽  
S. Oky Wulandari
Keyword(s):  
Earnings Management ◽  
Research Result ◽  
Profit Margin ◽  
Return On Equity ◽  
Financial Report ◽  
Earnings Information ◽  
Management Actions ◽  
Net Profit ◽  
The Government ◽  
Positive Effect

Financial report produce information that can be used for decision made by internal such as management and employees and external such as investor, creditors and the government. However, sometimes users of financial statements are often concerned on earnings information without keep attention to the procedures used to make company profit information . This causes management to take earnings management actions. The purpose of this study was to determine the effect of profitability (Return on Asset – ROA, Return on Equity – ROE and Net Profit Margin – NPM) on earnings management in banking companies listed on Bursa Efek Indonesia (BEI). The sample used in this research is 23 banking companies listed on Bursa Efek Indonesia (BEI) within 2 years starting from 2016-2017. The research result shows that Return on Asset – ROA and Return on Equity – ROE has a significant positive effect on earning management, and Net Profit Margin – NPM does not have a significant effect on earnings management.

ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER, NET PROFIT MARGIN TERHADAP RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2008-2010

MANAJERIAL ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 14
Author(s):  
USWATUL KARIMAH
Keyword(s):  
Significant Influence ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Report ◽  
Net Profit ◽  
Equity Ratio ◽  
Level Of Significance ◽  
Observation Period

This research performed in order to test the influence of variabel, Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TAT), dan Net Profit Margin (NPM) toward Return on Equity (ROE). Methodology research as the sample used proposive sampling with criteria as (1) Manufacturing companies that listing at JSX who provide financial report year ending 31st December during the observation period 2008 – 2010, well available at JASICA index. (2) Companies must be the listined at the beginning of the period of observation and not on the delisting until the end of the observation period. (3) The financial report include the value of financial ratios to be studied include ROE, CR, DER, TAT, and NPM. (4) At the beginning of the observation period until the end. Total of 23 samples obtained from 131 firms during the observation period of three years in the manufacturing sector. Sample amount as much 69 during the observation period of three years. Data analysis with multi linier regression of ordinary least square and hypotheses test used partial t - test, simultan F – test at level of significance 5%. Empirical evidence show as CR, DER, and TAT to have not significant influence toward ROE of manufacturing companies listing in JSX over period 2008 – 2010 at level of significance >5%. While the rest NPM to have significant influence toward ROE of manufacturing companies listined in JSX over period 2008 – 2010 at level of significance 5%. While, four independent variabel (CR, DER, TAT and NPM) to have significant influence toward ROE at level of significance 5% as 0,000%. Predictable of the four variables toward ROE is 56,9% as indicated by adjusted R square that is 56,9% while the rest 43,1% is affected by other factors is not included into the study model. 

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