scholarly journals Analisis Rasio Likuiditas dan Profitabilitas untuk Menilai Kinerja Keuangan pada PT TASPEN (Persero)

2019 ◽  
Vol 14 (2) ◽  
pp. 75-89
Author(s):  
Miki Indika ◽  
Anggia Syafitri
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Quantitative Data ◽  
Financial Statement ◽  
Current Ratio ◽  
Analysis Techniques ◽  
Turnover Ratio ◽  
Earnings Per Share ◽  
Net Profit ◽  
Profitability Ratios

The purpose of this study is to assess the financial performance of PT TASPEN (Persero) assessed from the Analysis of Liquidity Ratios and Profitability Ratios. The data used in this study are quantitative data, namely financial statement data for the last three years from 2015 to 2017. Analysis of the data used is quantitative analysts by presenting tables, graphs or numbers, with the data analysis techniques used, namely data analysis techniques manually. The results of this study indicated that the company's financial performance was assessed from the level of liquidity in unfavorable conditions, this is because the current ratio, cash ratio, and debt turnover ratio were below the industry average, and when viewed from the profitability ratio the company was almost good , where the results of the calculation of the ratio of net profit margin, ROI, ROA, and earnings per share continued to increase even though the value of the ratio was still below the industry average.

scholarly journals ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk.

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rona Rosy Nimiangge ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Information Source ◽  
Profit Margin ◽  
Financial Statement ◽  
Operating Profit ◽  
Net Profit ◽  
Turn Over ◽  
Profitability Ratios

Development in technology that happen continuously have made the skills in financial analysis are more needed. Financial statement are the information source for financial position and company financial ferformance analysis.Evaluation of company financial performance in this research  using activity ratio and profitability ratio. This research using PT. Hanjaya Mandala Sampoerna Tbk as objek, this decision are based as 1 of 4 big company in cigarettes industry in Indonesia. The summary problem  in this research is,” How the financial performanceat PT. Hanjaya Mandala Sampoerna Tbk. Based on activity ratio and profitability ratio for year 2015 and 2016?” The activity ratios are calculated with account receivable Turn Over,Inventory Turn Over, Total Asset Turn over,Otherwise Profitability Ratio are calculated with Gross profit  Margin, Operating Profit Margin, and Net Profit Margin. The results showed that the ratios of poor activity were seen from the decline in value in the period 2015-2016, while the profitability ratios increased in the period 2015- 2016 which indicates the company's ability to generate profits has increased.Keywords : Financial Performance Analysis, Activity, Profitability

scholarly journals FINANCIAL PERFORMANCE OF CEMENT COMPANIES IN INDIA – AN EMPERICAL STUDY

2021 ◽  
Vol 9 (66) ◽  
pp. 15494-15506
Author(s):  
S. Pratap ◽  
Ch. Chandra Shekhar
Keyword(s):  
Financial Performance ◽  
Short Term ◽  
Cement Production ◽  
Turnover Ratio ◽  
Inventory Investment ◽  
Net Profit ◽  
Inventory Turnover ◽  
Equity Ratio ◽  
Convenience Sampling ◽  
Profitability Ratios

In the World, the second major manufacturer of cement is the India. No marvel, India's cement production is an essential part of its economy, given that employment to more than a million people, directly and indirectly. India has a lot of options for development in the transportation and infrastructure sector and the cement sector is expected to largely benefit from it. The objectives of the study are to find the short term financial performance of the sample cement companies and analyze the profitability condition of the chosen cement companies. It is based on the convenience sampling method. The information used in this study is secondary in nature. Profit earning is measured necessary for endurance of the industry. The Profitability ratios show the capability of the select companies. The financial positions of the selected cement companies are reasonable. But both the companies must improve their short term solvency position. The profitability ratio of two cement companies is satisfactory and the two selected companies’ short term liquidity position is not satisfactory because the selected company’s current ratio and Quick ratio level is below one and two selected companies are quickly maintained their inventory, investment and Debtors. Ultra Tech Cement Limited correlation between the Investment Turnover Ratio and Inventory Turnover Ratio is 1which is very strongest. The correlation between Debtor Turnover Ratio and the Net Profit Ratio is -0.972 which is very weak. Shree cement Limited correlation between the Investment Turnover Ratio and Debtor Turnover Ratio is 1 is very strong. The Investment Turnover Ratio and the Debt Equity Ratio are – 0.760 which is very weak. The competence of a compact depends ahead the functioning operations of the anxiety.

FINANCIAL PERFORMANCE ANALYSIS ON KSP TRI DHARMA ARTHA SEPUTIH RAMAN.

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Suwarto Suwarto
Keyword(s):  
Financial Performance ◽  
Profit Margin ◽  
Financial Statement ◽  
Return On Assets ◽  
Current Ratio ◽  
Savings And Loans ◽  
Return On Equity ◽  
Net Profit ◽  
Equity Ratio ◽  
Solvency Ratio

This research is motivation to know the financial performance of ksp so that the management of the ksp can perform their duties and obligations well in accordance with the objectives of the cooperative in general.The purpose of this study to determine the financial performance of ksp based on the ratio of Liquidity, Solvency and Profitability on Tri Dharma Cooperative Artha Seputih Raman.Based on the it can be concluded the financial performance of Savings and Loans Cooperative Tri Dharma Artha Seputih Raman years in 2012-2016 are:The liquidity ratio consisting of current ratio yielded an average of 90.44%. It can be concluded that current ratio includes bad criteria because less than 125%. Solvency ratio consists of debt to asset ratio yield average of 91,42% and can be concluded debt to asset ratio including criterion less good, because bigger than 60% to 95%. While based on the calculation of debt to equity ratio produce an average of 1,074.05%, it can be concluded debt to equity ratio including bad criteria because greater than 200% and profitability ratio consisting of return on assets (ROA) yield average of 1 , 36%, can be concluded return on assets (ROA) including criteria less good because more than 1% to 3% whereas based on calculation of return on equity (ROE) yield average of 16,04%, can be concluded return on equity ( ROE) is included in good criteria because it is greater than 15% to 21% and based on the calculation of net profit margin (NPM) yields an average of 8.08%, net profit margin (NPM) is considered good enough criteria as more than 5% to 10%.Keywords: Financial Statement, Liquidity Ratio, Solvency Ratio, and Profitability Ratio 

PENGARUH PROFITABILITY RATIO DAN CURRENT RATIO TERHADAP HARGA SAHAM PT INDOFOOD SUKSES MAKMUR, TBK PERIODE 2006 – 2011

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Janny Rowena ◽  
Hendra Nursalim
Keyword(s):  
Key Words ◽  
Stock Price ◽  
T Test ◽  
Profit Margin ◽  
Debt Ratio ◽  
Current Ratio ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Net Profit ◽  
Profitability Ratios

<p><em>This research was conducted to examine the influence of profitability ratio, current ratio, and debt ratio to PT Indofood Sukses Makmur, Tbk stock price for period 2006 – 2011. Profitability ratios used are ROA (Return on Asset) and NPM (Net Profit Margin). There are four variables : stock price as the dependent variable, while the ROA, NPM, and current ratio as the independent variables. The analysis techniques used in this research is multiple linier regression. </em></p><p><em>Based on statistical t test, NPM have significant influenced on stock price because the significant value is more than 0,05. Based on statistical F test indicates that variables ROA, NPM, and current ratio simultantly affect to Indofood Sukses Makmur, Tbk stock price. Results of coefficient determination test showed that ROA, NPM, and current ratio explained PT Indofood Sukses Makmur, Tbk stock price 92,4% and the rest (7,6%) is influenced by other variables outside the model.</em></p><p><em>Key Words: Profitability ratio, Return on Asset (ROA), Net Profit Margin (NPM)</em></p><p> </p>

scholarly journals Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan pada PT. Indonesia Prima Poperty Tbk Jakarta Pusat

2019 ◽  
Vol 9 (3) ◽  
pp. 122
Author(s):  
Grace D. P. Ramang ◽  
Tinneke M. Tumbel ◽  
Joula J. Rogahang
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Profit Margin ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Current Ratio ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Net Profit ◽  
Solvency Ratio

This study aims to determine the financial performance of PT. Indonesia Prima Property, Tbk Jakarta Pusat by using financial ratio analysis from 2016 to 2018. Financial ratios analyzed include Current Ratio (CR), Quick ratio (QR), Total Assets Turnover (TAT), Net Profit Margin (NPM) , Gross Profit Margin (GPM), and Debt to Assets Total (DtAT). The data used in this study are in the form of financial statement data for 2016 - 2018. From the analysis of the data it can be seen that the liquidity ratio of PT. Indonesia Prima Property Tbk seen from CR in 2016 - 2018, in three years it was 2.78%, 4.28%, and 0.80% while the QR in 2016 - 2018 was 2.38%, 3.83%, 0.72%. The activity ratio of PT Indonesia Prima Property Tbk seen from TAT in three years is 0.56%, 0.43%, 0.03% has decreased every year this happens because the number of goods to be sold has not been much from the sale. PT Indonesia Prima Property Tbk's profitability ratio seen from NPM in three years is 0.02%, 0.04%, 0.06% while GPM in three years is 0.49%, 0.44%, 0.37%. The Solvency Ratio of PT Indonesia Prima Property Tbk seen from DtAT in three years is 0.03%, 0.02%, 0.09% experiencing ups and downs because it is funded by capital in a solvable condition.

scholarly journals The Impacts of Implementation Accounting Standard PSAK No. 24 (Revision 2004) on Post Employment Benefit Towards Company’s Performance

2011 ◽  
Vol 2 (2) ◽  
pp. 874
Author(s):  
Elfrida Yanti
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Financial Statement ◽  
Financial Ratios ◽  
Current Ratio ◽  
Accounting Standard ◽  
Leverage Ratio ◽  
Future Performance ◽  
Equity Ratio ◽  
Profitability Ratios

Financial analysis is useful for all company to measure their performance and expected to show improvement result in order to determine the company’s condition. . Financial ratios are tools to help anticipate the future conditions and to predict some actions or strategies that will useful in improving the company’s future performance, which is from evaluating the previous financial statement. Using financial ratios this research tries to impose one indicator, post employment benefit and how it would impact company financial performance. PT. ABC Will be the object case which implementation the post employment benefit based on particular regulation PSAK No. 24 (revision 2004). The researcher would like to focuses on the profitability ratios by Return on Asset ratio (ROA), liquidity ratio by Current Ratio (CR) and the leverage ratio by Debt-Equity ratio. 

scholarly journals Analisis Penilaian Kinerja Keuangan Perusahaan Menggunakan Rasio Keuangan Pada PT Unilever Indonesia Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI)

2018 ◽  
Vol 3 (1) ◽  
pp. 23
Author(s):  
Dedi Suhendro
Keyword(s):  
Financial Performance ◽  
Asset Management ◽  
Poor Performance ◽  
Debt Management ◽  
Net Income ◽  
Current Ratio ◽  
Total Debt ◽  
Net Profit ◽  
Profitability Ratios ◽  
Interest Expense

The purpose of this study to determine the financial performance of PT Unilever Indonesia Tbk 2010-2015 period. Financial ratios used: Liquidity Ratios, Asset Management Ratios, Debt Management Ratios and Profitability Ratios. The results of the research liquidity ratio, Current ratio and Quick Ratio decreased which indicates the liquidity of the company is not good and in fulfilling its smooth liability has not been said good. The ratio of asset management increases overall, because the company is already efficient in the use of assets to create sales that will increase the company's profit. The ratio of debt management, total debt to total assets is good enough because the company is able to cover its debt through its own capital and able to cover the interest expense with the funds owned. Profitability ratios show poor performance because the net profit of each sale is decreasing. Lack of efficiency in performance in optimizing their own capital to generate net income but using its assets productively increased so the profits derived by companies based on investments invested in the company is good enough.

Factors That Influence Financial Performance

2019 ◽  
Vol 118 (5) ◽  
pp. 1-8
Author(s):  
Nursito ◽  
Yulianto Hadi ◽  
Dewi Puspaningtyas Faeni
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Debt Ratio ◽  
Working Capital ◽  
Current Ratio ◽  
Feed Industry ◽  
Livestock Feed ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to test empirically the factors that affect financial performance: current ratio, debt ratio, debt to equity ratio, total asset turnover, working capital turnover and net profit margin on return on investment in subsector of livestock feed industry listed in Indonesia Stock Exchange during the period 2006-2015.

THE INFLUENCE OF NET PROFIT MARGIN AND CURRENT RATIO ON STOCK PRICE

2017 ◽  
Vol 9 (2) ◽  
pp. 37-43
Author(s):  
Sri Dewi Anggadini ◽  
Eva Tarsiah
Keyword(s):  
Data Analysis ◽  
Pharmaceutical Company ◽  
Stock Price ◽  
Stock Exchange ◽  
Profit Margin ◽  
Pharmaceutical Companies ◽  
Analysis Method ◽  
Current Ratio ◽  
Financial Reports ◽  
Net Profit

 This research have purpose to examine empirically the effect on Net Profit Margin and Liquidity (Current Ratio) to Stock Price on Sub Sector Pharmaceutical Company Listed on IndonesiaStock Exchange Period 2012-2016. The problems that occur in Sub Sector Pharmaceutical Companyis the decrease of Stock Price but not followed by the increase of Net Profit Margin. Then the companyhas descreased Stock Price but not followed by the increase of Liquidity (Current Ratio). The research uses descriptive verification analysis method with population 10 companies from Sub Sector Pharmaceutical Companies. Sample selected by using purposive sampling, so thesample obtained to 8 companies with 40 financial reports from Sub Sector Pharmaceutical CompanyListed in Indonesia Stock Exchange Period 2012-2016. Technical of data analysis is multiple linearregression with SPSS 16.0 version as the application.  The result of the analysis showed that Net Profit Margin has positive and significant effect to Stock Price, and Liquidity which measured by Current Ratio has Positive dan significant effect toStock Price.

ANALISIS KINERJA DAN RASIO KEUANGAN PADA PT. PEGADAIAN ( PERSERO ) TAHUN 2018-2019

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Herlin Herlin ◽  
Rina Trisna Yanti
Keyword(s):  
Financial Performance ◽  
Profit Margin ◽  
Interval Scale ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
A Value ◽  
Criterion Score ◽  
Net Profit ◽  
Equity Ratio

ABSTRACTThe purpose of this study is to determine the financial performance of PT. Pegadaian (Persero) Tbk in 2018-2019.The results showed that the total score of financial performance of PT. Pegadaian (Persero) is on an unhealthy interval scale, which is at a total criterion score of 50 - 65 (Minister of BUMN Nomo: Kep-100 / MBU / 2002. These results indicate that the financial performance of PT. Pegadaian (Persero) Tbk using the ratio finance, namely the cash ratio in 2018 obtained a value of 130.1 with a score of 10 and in 2019 a score of 129.1 and a score of 8 (very healthy). Calculation of the current ratio in 2018 with a value of 1.17 and a score of 0, while the year 2019 with a score of 0.39 and a score of 0 (unhealthy). Debt to Equity Ratio in 2018 with a score of 162.4 and a score of 10, while in 2019 the score was 183.2 with a score of 10 (very healthy). Debt to Total Asset Ratio in 2018 with a score of 61.8 and a score of 0, while in 2019 the value was 64.6 with a score of 0 (unhealthy) .The Gros Profit Margin ratio in 2018 shows a value of 31.9 with a score of 8.5 and in 2019 the score is 23.9 and a score of 8.5 (Very Healthy) Net Profit Margin ratio for the year 2018 shows a value of 24.2 with a score of 8.5 and in 2019 a score of 17.5 and a score of 8.5 (Very Healthy). The Return On Investement (ROI) ratio in 2018 scored 11.6 with a score of 8.5 and in 2019 with a score of 17.9 and a score of 8.5 (Very Healthy) and the Return On Equity (ROE) ratio, throughout 2018 with a value of 44.4 and a score of 8.5 and in 2019 with a value of 47.9 and a score of 8.5 (very healthy).Keyword : Ferformance Financial, Financial Ratio

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