scholarly journals Perbandingan Return on Asset, Return on Equity, Gross Profit Margin, Operating Profit Margin, dan Net Profit Margin Sebelum dan Semasa COVID-19 Pada PT Matahari Department Store, Tbk

2021 ◽  
Vol 9 (1) ◽  
pp. 61-70
Author(s):  
Jefriyanto Jefriyanto

This study aims to determine the impact of covid-19 on profitability at PT. Matahari Department Store, Tbk. Profitability is the ratio used to measure the level of profit obtained from sales and investment. Profitability concerns are Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) and Net Profit Margin (NPM). The data is secondary data which includes financial reports for 2019 and 2020. The analysis tools is the profitability ratio and for analyzing the data, this study uses a descriptive method. The results of this study indicate that ROA, ROE, GPM, OPM and NPM have decreased between 2019 and 2020. This is because companies no longer have any profits in 2020. This decrease is due to the covid-19 outbreak which has caused national and international economies issues, including PT. Matahari Department Store, Tbk.    

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Wulan Purnama Rais ◽  
Nur Fiskayani Yustika ◽  
Adhe Alda Rezky Darmawan ◽  
Muhammad Irfai Sohilauw

The purpose of this study is to examine and evaluate the impact of return on assets (ROA), return on equity (ROE), and net profit margin (NPM) on PT. Bank Rakyat Indonesia (Persero), Tbk's profit growth. The method of explanatory analysis with a quantitative approach is used in this study. From 2010 to 2019, secondary data were analyzed quarterly, yielding 40 observations. The data was analyzed with Microsoft Excel 2013 and SPSS Version 21. Using multiple linear regression analysis, Return On Assets (ROA) / X1 had a negative and insignificant effect on Profit Growth (Y) of PT. Bank Rakyat Indonesia (Persero), Tbk from 2010 to 2019. However, Return On Assets (ROE) / X2 and Net Profit Margin (NPM) / X3 have a positive and significant impact on Changes in Profit (Y) PT. Bank Rakyat Indonesia (Persero), Tbk from 2010 to 2019.


2015 ◽  
Vol 9 (2) ◽  
pp. 1-13
Author(s):  
Abdul Latif ◽  
Rezaul Kabir

This paper examines the profitability and consistency of the second leading export oriented industry of Bangladesh. The secondary data of the five leading companies namely, Fu-Wang, Monno, Shinepukur, Standard and RAK Ceramics are collected from the annual reports of 2006-2012 from their websites. The collected data are processed and analyzed by SPSS 19 to make interpretations by ANOVA outputs. Different financial tools like Gross profit margin, Operating profit margin, Net profit margin, Return on assets, Return on equity are calculated along with the liquidity ratios and turnover ratios to find out the causes of unexpected results, if any. The researchers find that two of the five companies (Standard and Monno) are performing very poorly, one (Fu-Wang) is performing moderate level and other two (RAK and Shinepukur) are performing comparatively better. The asset and sales management of the poor performers are to be improved immediately, the liquidity position of all the companies is to be improved and the capital structure of Shinepukur is to be reconstructed.Journal of Business and Technology (Dhaka) Vol.9(2) 2014; 1-13


2021 ◽  
Vol 1 (2) ◽  
pp. 103-123
Author(s):  
Choiriyah Choiriyah ◽  
Fatimah Fatimah ◽  
Sri Agustina ◽  
Ulfa Ulfa

This study aims to determine the effect of return on assets (ROA), return on equity (ROE), net profit margin (NPM), earning per share (EPS) and operating profit margin (OPM) on the stock prices of banking companies on the Indonesia Stock Exchange. This type of research is associative research. Secondary data in this study is in the form of banking financial statements. The total population used in this study were 32 banking companies, and the samples that met the research criteria were eight banking companies listed on BEI. The analytical model used in this study is multiple linear regression analysis. The analysis results show that ROA, ROE, NPM, EPS, and OPM together have a significant effect on the stock prices of banking companies on the Indonesia Stock Exchange (IDX). On the other hand, coefisiens of ROA, NPM and OPM have no significant effect on the Stock Price of banking companies on the Indonesia Stock Exchange (IDX). In contrast, ROE and EPS significantly affect the Stock Price of banking companies on the Indonesia Stock Exchange (IDX).


2015 ◽  
Vol 10 (2) ◽  
pp. 97
Author(s):  
Yulinartati Yulinartati

The purpose of this study was to determine whether the Current Ratio (CR), Debt Equity Ratio (DER), Total Assets Over Turen (TATO), net profit margin (NPM), Debt to Assets Ratio (DAR), Return on Assets (ROA) , Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) influential in distinguishing healthy firms and perusahaa bankruptcy discriminant model. Based on discriminant analysis of known groups of healthy companies and a group of companies that went bankrupt differ significantly, from 9 (nine) variables are in use only 4 (four) variable Current Ratio, Debt Equity Ratio, Net Profit Margin, and Gross Profit Margin is selected and able to differentiate healthy companies and companies go bankrupt, while the 5 (five) of the variables, Turn Over Total Assets, Debt to Assets Ratio, Return on Assets, Return on Assets, and Operating Profit Margin are not able to differentiate healthy and bankrupt companies. Keywords: Current Ratio ,Debt Equity Ratio, Total Assets Turen Over , Net profit Margin , Return on Assets, Return on Equity


2020 ◽  
Vol 5 (2) ◽  
pp. 218
Author(s):  
Haidar Abdullah ◽  
Salamatun Asakdiyah

This study aimed to examine the effect of profitability ratio on stock price of companies  listed  in  LQ45  index  in  Indonesia  Stock  Exchange  (BEI).  Profitability ratios here in include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE),  and Eearning Per Share  (EPS). This study  was conducted to assess the financial performance of the company to generate earnings from an investment.This study uses secondary data. The population in this study is the companies included in the LQ45 index from  2010-2013 amounting to 78. The total sample is 16 companies  belonging  to  and  representing  several  sectors  including  the  financial sector companies, automotive, property, plantation, infrastructure, mining, industrial cement, as well as the consumer goods  industry are consistently incorporated in the four observation period 2010-2013 in LQ45 index that has been determined through purposive  sampling  method.  Method  of  hypothesis  testing  using  Classical Assumption  Test,  Regression,  t  test,  F  test,  and  the  coefficient  of  determination  by alpha (α) of 5%.Regression analysis showed that in partial Net Profit Margin (NPM), Return on Assets (ROA) and Return On Equity (ROE) significantly influence the stock price while the variable Eearning Per Share (EPS) has no significant effect on stock price. Simultaneously  all  variables  Net  Profit  Margin  (NPM),  Return  on  Assets  (ROA), Return on Equity (ROE), and Eearning Per Share (EPS) have a significant effect on stock price. The value of coefficient of determination (R2) of  0.899, which means that the independent variable Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Eearning Per Share (EPS) is able to explain the variation of the dependent variable stock price by 89,9%, while the remaining 10.1 % is explained by other variables outside of the variables used in the study.


2014 ◽  
Vol 5 (1) ◽  
pp. 18
Author(s):  
Cecep Hidayat ◽  
Iskandar Putong ◽  
Rini Kurnia Sari

This study aims to analyze the interdependence between the variables of marketing strategy and organizational performance of insurance companies using canonical correlation analysis with multiple multivariate analysis approach. The interdependent correlation value may explain the subgroup which the dominant variable affects other subgroups on the company based on the value of redundancy index. The study population was 9 go public insurance companies when the study was conducted in 2013. Given two exogenous variables, i.e. variables Effectiveness Strategy (STRAEFEK) and Efficiency Strategy (STRATEFIS). Endogenous variable is the Debt to Asset Ratio (DAR), Debt to Eqiity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), Operating Profit Margin (OPM) and Net Profit Margin (NPM).


2021 ◽  
Vol 3 (1) ◽  
pp. 28-39
Author(s):  
Renny Mointi ◽  
Ady Kurnia

The purpose of this study is to analyze differences in the financial performance of pharmaceutical companies listed on the Indonesia Stock Exchange. This type of research is descriptive research with a quantitative approach, the data source used is secondary data, namely data in the form of company’s annual financial reports from 2015 - 2019 attached to the IDX website. Data collection techniques in this study use documentation techniques. Research population Pharmaceutical companies listed on the Indonesia Stock Exchange, sampling using purposive sampling method, namely PT. Kalbe Farma Tbk (KLBF) PT. Kimia Farma, (KAEF), and PT. Pharos Tbk (PEHA). The data analysis technique used in this research is the Profitability Ratio Net Profit Margin (NPM), Return On Asset (ROA), Return On Equity (ROE) analysis technique, namely 5 periods of financial statements for each of 3 pharmaceutical companies using standard ratio analysis. industry profitability by cashmere. The results showed that the differences in the financial performance of 3 pharmaceutical companies listed on the IDX were seen from the profitability ratio of Net Profit Margin (NPM) for 5 years, namely PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not good enough. Return On Asset (ROA). PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not very good. Return On Equity (ROE) The financial performance of PT. Kalbe Farma Tbk, PT. Kimia Farma Tbk is not very good and PT. Pharos Indonesia, Tbk is not very good.


2019 ◽  
Vol 17 (2) ◽  
pp. 254
Author(s):  
Edi Sugiarto ◽  
Muhammad Galang Pradana ◽  
Abid Muhtarom

Analisis fundamental adalah analisis yang sering digunakan untuk melakukan pendekatan dalam memprediksi perubahan ata fluktuasi harga saham suatu perusahaan. Masalah yang dicantumkan pada penelitian ini adalah bagaimana pengaruh Return On Asset, Return On Equity, Return On Investment, Gross Profit Margin, Operating Profit Margin, dan Net Profit Margin (ROA, ROE, ROI, GPM, OPM, NPM) terhadap harga saham pada perusahaan manufaktur di Bursa Efek Indonesia. Dengan menjadikan laporan keuangan Astra Otoparts, Astra International, dan Bata periode 2013-2017 sebagai sampel. Metode penelitian adalah dengan kuantitatif deskriptif. Analisis data dilakukan dengan regresi linier berganda dengan menggunakan metode terkait sedemikian rupa. Hasil analisis regresi linier berganda menunjukkan bahwa Return On Equity (X2), Return On Investment (X3), Gross Profit Margin (X4), dan Net Profit Margin (X6) berpengaruh signifikan dan positif terhadap harga saham. Return On Asset (X1) dan Operating Profit Margin (X5) berpengaruh signifikan dan negatif terhadap harga saham. Sedangkan seluruh variabel X bersama-sama atau secara simultan berpengaruh terhadap harga saham. Net Profit Margin (X6) menjadi variabel dominan yang mempengaruhi harga saham.


2016 ◽  
Vol 5 (2) ◽  
Author(s):  
Ayu Maulida

This study aimed to analyze the differences in financial performance before and after mergers and acquisitions based on financial ratios : Current Ratio (CR), Quick Ratio (QR), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Return On Assets (ROA), Return On Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Fixed Assets Turnover (FATO), Total Assets Turnover (TATO), dan   Earnings Per Share  (EPS) at the companies listed on the Stock Exchange. This type of research is comparative , and sampling using purposive sampling. The type of data using quantitative data and data sources obtained from secondary data. The analysis technique used is the model for the Kolmogorov-Smirnov test for normality, and parametric test Paired Sample T Test to test hipoteisis. The results showed that there were significant differences between before and after mergers and acquisitions based on financial ratios Debt to Assets Ratio (DAR) in the comparative period of 2 years before and 2 years after puberty and acquisitions as well as comparison of 2 years before the 3 years after the mergers and acquisitions. The results also showed a significant difference based on financial ratios Debt to Equity Ratio (DER) at a ratio of 2-year period prior to 2 years after the mergers and acquisitions. While based on the ratio of Current Ratio (CR), Quick Ratio (QR), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), fixed Assets Turnover (FATO), Total Assets Turnover (TATO), and Earnings Per Share (EPS), the results showed that there were no significant differences for all the study period.Keywords: Mergers and acquisitions, financial performance, quantitative, Paired Sample T Test


2019 ◽  
Vol 9 (1) ◽  
pp. 43
Author(s):  
Nathalia A. Chandra ◽  
Joula J. Rogahang ◽  
Dantje Keles

The purpose of this research is to analyze the financial ratios in particular the profitability ratio of PT Bank Negara Indonesia Tbk. In the present era more and more companies are emerging and also the competition is so strict, therefore the company must Increase the profit that can be able to compete. The research method used is the ratio of profitability. The profitability ratio is a ratio used to measure the company's ability to generate profit at a certain level of sales, Aser, and stock Capital The research results show that profitability can be said to be good when Profit that can be held annually in the company is able to achieve the target of the company itself. And the results obtained from the research of each indicator for five years from year 2014-2018 is as follows. Gross Profit Margin in the year 2014 of 59%, 2015 of 45%, 2016 amounted to 48%, 2017 for 54%, and 2018 for 56%. Operating Profit Margin in the year 2014 of 59%, 2015 of 45%, 2016 amounted to 48%, 2017 for 54%, and 2018 for 55%. Net Profit Margin in the year 2014 of 48%, 2015 of 36%, 2016 amounted to 38%, 2017 for 43%, and 2018 for 42%. Return on Assets in 2014 amounted to 3%, 2015 by 2%, 2016 by 2%, 2017 by 2%, and 2018 by 2%. Return on Equity in 2014 amounted to 18%, 2015 by 12%, 2016 by 13%, 2017 by 14%, and 2018 by 14%. It can be seen from the presentation of the five indicators can be said to be good, although the presentation that can be in the company in 2015 was decreased, but the company was able to increase back in the following years. It means the company is able to minimize the profit gained according to expectations.


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