scholarly journals Pengaruh Laba Terhadap Likuiditas Perusahaan

2013 ◽  
Vol 1 (3) ◽  
pp. 219-228
Author(s):  
Yoyon Supriadi ◽  
Gen Gen Gendalasari
Keyword(s):  
Decision Making ◽  
Regression Coefficient ◽  
Return On Assets ◽  
Current Ratio ◽  
F Test ◽  
Know How ◽  
The Future ◽  
Standard Value ◽  
The Right ◽  
Positive Effect

Each company established course aims to derive a profit or benefit that can be used for the welfare of the company owners or shareholders. In every company liquidity is an important part of measuring the extent to which companies are able to pay maturing obligations to its creditors. Liquidity is a measure of investor decision-making, in which investors learn the level of liquidity and profitability in order to take the right decision for the future. Through this research are expected to know how the liquidity of the company if it is in accordance with the standard value of liquidity compared with the same company with a view of the profit, if not then impact whether and how the best solution which can be given to the company. Regression coefficient PT. Medco Energi International Tbk shows that Return On Assets (ROA) has a positive effect on the current ratio. The result of F test for the company showed no significant effect between Return On Assets (ROA) of the current ratio, this is because there are other factors that affect the current ratio. PT. Medco Energi International has a significant effect between Return On Assets (ROA) on the current ratio.   Keywords : Return, Liquidity, Profit.

scholarly journals PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS

2021 ◽  
Vol 8 (1) ◽  
pp. 1-8
Author(s):  
Melia Trie Utami ◽  
Gusganda Suria Manda
Keyword(s):  
Research Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Working Capital ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) simultaneously had a significant effect on the Return on Assets (ROA) profitability. Partially Working Capital Turnover (WCT) has a significant negative effect on Return on Assets (ROA) profitability, Current Ratio (CR) has no effect on Return on Assets (ROA) Profitability, and Total Assets Turnover (TATO) has a significant positive effect on Return on Profitability Assets (ROA). The coefficient of determination obtained by 0.429 means that only 42.9% Profitability Return on Assets (ROA) is influenced by Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) and the rest 57.1 % is influenced by other variables.

scholarly journals PENGARUH TOTAL ASSET TURN OVER, CURRENT RATIO, DEBT TO EQUITY RATIO DAN RETURN ON ASSETS TERHADAP KEBIJAKAN DIVIDEN (STUDI PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS INVESTOR33 PERIODE TAHUN 2015-2017)

2019 ◽  
Vol 1 (1) ◽  
pp. 65-75
Author(s):  
Bawon Triono ◽  
Dwi Artati
Keyword(s):  
Dividend Policy ◽  
Sampling Technique ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Negative Effect ◽  
Asset Turnover ◽  
Equity Ratio ◽  
Turn Over ◽  
Positive Effect

This study aimed to examine and analyze the effect of Total Asset Turn Over (TATO), Current Ratio (CR), Debt to Equity Ratio (DER) and Return On Assets (ROA) on Dividend Policy in companies included in Investor33 index 2015-2017 . The sampling technique used a purposive sampling method, which is a sampling technique based on a certain criterion, so as to get a sample of 19 companies from a total population of 33 companies. The results of this study indicated that the total asset turnover variable has a positive effect on the company's dividend policy, the current ratio variable has a negative effect on the company's dividend policy, the debt to equity ratio variable has a negative effect on the company's dividend policy, the return variable on assets has a positive effect on the company's dividend policy, and the four variables also influence jointly on the company's dividend policy

scholarly journals Pengaruh debt to equity ratio dan current ratio terhadap nilai perusahaan dengan return on asset sebagai variabel intervening

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Meliani Imanah ◽  
Alfinur ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Path Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Return On Assets ◽  
Current Ratio ◽  
Endogenous Variables ◽  
Equity Ratio ◽  
Positive Effect

This study aims to analyze the effect of debt to equity ratio and current ratio on firm value with return on assets as an intervening variable on food and beverages companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The study uses secondary data from the annual report through access to www.idx.co.id. Data were analyzed using path analysis. The total sample of 13 companies and the method of taking sample members used is purposive sampling. The variables of this study consisted of debt to equity ratio and current ratio as exogenous variables, firm value as endogenous variables, and return on assets as intervening variables. The analysis shows that the debt to equity ratio, current ratio and return on assets have a positive effect on firm value. Debt to equity ratio and current ratio also have a positive effect on return on assets. Based on the results of the path analysis of the implications of this research that return on assets can not affect the relationship between debt to equity ratio and current ratio to the firm value so that it can provide input to researchers. It is better to add research periods and use a sample of several other sectors and can also use variables others that can strengthen the results of previous studies

scholarly journals Pengaruh Kecerdasan Emosional, Independensi, Dan Profesionalisme Terhadap Pengambilan Keputusan Auditor Pada Kantor Akuntan Publik Padang

2020 ◽  
Vol 2 (1) ◽  
pp. 18-31
Author(s):  
Netti Herawati ◽  
Agussalim M ◽  
Titi Darmi
Keyword(s):  
Decision Making ◽  
Emotional Intelligence ◽  
Regression Coefficient ◽  
Public Accounting ◽  
Accounting Firm ◽  
Negative Effect ◽  
Positive Effect ◽  
Research Show ◽  
Public Accountant ◽  
Auditor Decision Making

ABSTRACT This study aims to determine whether the emotional intelligence, independence, and professionalism of the auditors in decision making at the Padang Public Accountant Office either partially or simultaneously. The method in this research uses multiple linear regression data analysis and determination. The results of the research show that the intelligence coefficient of intelligence is 0.379 with a significant value of 0.094, this indicates that the significant value is 0.094> alpha 0.05, so emotional intelligence has no positive effect on the auditor's decision, the regression coefficient value is -0.097 with a significant value of 0.519. , this shows that the significant value is 0.519> alpha 0.05, so the independence does not have a negative effect on auditor decision making, while the professionalism regression coefficient value is 0.526 with a significant value of 0.009, this indicates that the significant value is 0.009 <alpha 0, 05 then professionalism has a positive effect on auditor decision making. The conclusions of this investigation are emotional intelligence, independent, and auditor professionalism simultaneously have a significant effect on decision making at the Padang Public Accounting Firm either partially or simultaneously. Keywords: Emotional Intelligence, Decision Making,  Independence,  Professionalism.

scholarly journals PENGARUH DIVIDEND PAYOUT RATIO, RETURN ON ASSET, DAN PENJUALAN TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

2017 ◽  
pp. 26-36
Author(s):  
Binsar Sihombing
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Linear Regression Models ◽  
Return On Assets ◽  
Dividend Payout ◽  
Company Stock ◽  
Positive Effect

This study aimed to analyze the effect of dividend payout ratio, return on assets and sales of company stock at Indonesia Stock Exchange. To achieve these objectives, sampling in this study using purposive sampling method. Population used in this study are listed manufacturing companies in Indonesia PT.Bursa Securities in 2009 as many as 153 companies, of the population taken as a sample of 42 companies. Analyses were performed with multiple linear regression models. Note that the discussion of the results, the dividend payout ratio, return on assets and sales have a positive effect on stock prices. Dividend payout ratio has a regression coefficient of 0.180311 with a probability of 0.0847 or 8.47 percent. Return on assets has a regression coefficient of 0.54029 with a probability of 0.0093 or 0.93 percent. Sedangka sales have koefien regression of 0.428178 with a probability of 0.0000, or 0 percent.

scholarly journals Acceptance of Selected Returning Birds and Mammals through the Eyes of Secondary School Students

Envigogika ◽  
2019 ◽  
Vol 14 (2) ◽  
Author(s):  
Jan Andreska ◽  
Adéla Hartlová ◽  
Matouš Žmolil
Keyword(s):  
Decision Making ◽  
Young People ◽  
Secondary School ◽  
Secondary School Students ◽  
Decision Making Process ◽  
Grammar School ◽  
Vertebrate Species ◽  
School Students ◽  
The Future ◽  
The Right

The presented study discusses the phenomenon of acceptance of returning higher vertebrate species to the Czech countryside, both from the perspective of grammar school students, who can further study the environmental protection and facilitate the return of some vertebrates, and students of secondary forestry schools, expected to engage in hunting care in the future. The attitude of students and young people, in general, is very important for the acceptance of the discussed species, as not only the politicians and publicists have the right to influence the general public, but rather the specialists educated in the field should participate in the decision-making process affecting the future of these animals. Overall, the work develops a hypothesis that people may have misconceptions about the return of some vertebrates as, rather than focusing on general facts, they are influenced by frequently hyped points, such as the fear and concern of aggrieved farmers, the overpopulating of some species and the infectious diseases that some animals may transmit. A questionnaire was designed and circulated to obtain the required data. For general simplification, only three options were presented in the questionnaire, either positive, negative, or neutral attitude as further structuring could compromise the clarity of the results.

scholarly journals ANALISIS PENGARUH KAPITALISASI PASAR DAN RASIO KEUANGAN TERHADAP RETURN SAHAM

Media Bisnis ◽  
2020 ◽  
Vol 12 (1) ◽  
pp. 9-16
Author(s):  
AGUSTINUS SRI WAHYUDI ◽  
BENY BENY ◽  
DANIEL DANIEL
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Return On Assets ◽  
Current Ratio ◽  
Market Capitalization ◽  
Independent Variables ◽  
Earnings Per Share ◽  
Probability Methods ◽  
Positive Effect

Stock returns are very important and become the main reason or objective for investors in investing. This study studies the effect of market capitalization and financial ratios on corporate stock returns. The independent variables used in this study are market capitalization to symbolize a company's market value and financial ratios such as earnings per share, debt to equity, return on assets, and current ratio. While the dependent variable is stock returns. The objects used in this study are property and real estate companies listed on the Indonesia Stock Exchange during the 2012-2017 period. The samples used in this study were collected using non-probability methods with purposive sampling techniques. Researchers use multiple regression models to examine the effect of independent variables that affect stock returns. The results showed that market capitalization had a positive effect on stock returns. While earnings per share, debt to equity, return on assets, and current ratio have no effect on stock returns

scholarly journals Pengaruh Current Ratio terhadap Return on Assets pada Bumdesa Lancang Kuning Desa Rumbai Jaya Kecamatan Kempas Kabupaten Indragiri Hilir Riau

2020 ◽  
Vol 5 (1) ◽  
pp. 38
Author(s):  
Suharmiyati Suharmiyati ◽  
Yenny Iskandar
Keyword(s):  
Linear Regression ◽  
Simple Linear Regression ◽  
Return On Assets ◽  
Current Ratio ◽  
F Test ◽  
Village Community ◽  
The Village

This research is done in BUMDesa Lancang Kuning village Rumbai Jaya Kempas Sub-district of Indragiri Hilir. This research aims to determine the influence of current ratio of return on assets on Bumdesa Lancang Kuning village of Tassel Jaya Kempas District of Indragiri Hilir Bumdesa Lancang kuning Village Tassel Jaya Kempas Sub District Indragiri Hilir is a state-owned business entity that aims to improve the economy of society, especially the village community of Tassel Jaya. And analysis of data used simple linear regression, f test, and Test T. From the results of the research can be seen that the results of the Current Ratio variable test is partially obtained that the < Ttabel Thitung, so that the Current Ratio has not been a significant effect on Return On Assets in the BUMDesa Lancang Kuning village Rumbai Jaya Kempas District, Indragiri Hilir And there is medium relationship between Current Ratio against Return On Assets.

Decision Making in Brazil and Emerging Technologies: The Case of 18F-FDG

2014 ◽  
Vol 6 (4) ◽  
pp. 235-248 ◽  
Author(s):  
Willy de Sousa
Keyword(s):  
Decision Making ◽  
Decision Problem ◽  
Time Span ◽  
Decision Makers ◽  
Know How ◽  
History Of ◽  
18F Fdg ◽  
The Right ◽  
New Strategies ◽  
Over Time

The article recalls the history of the development of Fluor FDG in Brazil. Important facts that impacted this development and how this technology evolved considering a time span of more than ten years, starting from 1996, are presented in this paper. Five decisions made between 2004 and 2005 were selected and analyzed from the perspective of knowledge that a key decision maker has developed around the main elements of a decision - problem, objectives, alternatives, consequences, risks approach, and linked decisions. In conclusion, this case shows that experienced decision makers can make quality decisions when they are equipped with the appropriate information, align the relevant decisions taken over time, know how to use the right tactics at the right time and with all participants in decision making. Experienced decision makers identify opportunities where there seem to be problems, review the current strategies and visualize new strategies, and prepare themselves adequately to deal with the uncertainties.

scholarly journals LQ45 Share Return Determinants In Indonesia

2020 ◽  
Vol 8 (12) ◽  
pp. 2049-2057
Author(s):  
Rahmawan Darsyah ◽  
Hari Sukarno ◽  
Elok Sri Utami
Keyword(s):  
Total Asset ◽  
Expected Returns ◽  
Dividend Yield ◽  
Return On Assets ◽  
Current Ratio ◽  
Expected Return ◽  
Dividend Payout ◽  
The Future ◽  
Asset Turnover ◽  
Equity Ratio

Return is the result obtained from investment. Returns can be in the form of realized returns that have occurred or expected returns that have not occurred but are expected to occur in the future. Return realization (realized return) is the return that has occurred. Realized return is calculated based on historical data. Return realization is important because it is used as a measure of the company's performance. This return history is also useful as a basis for determining the expected return and risk in the future. Expected return is the return expected by investors in the future. In contrast to realized returns which have already occurred, expected returns have not yet occurred. The performance measurement was also carried out at the LQ45 company. In general, this study aims to synthesize whether the current ratio, equity ratio, dividend payout ratio, dividend yield, earnings per share, price book value, return on assets and total asset turnover are partially determinants of stock return variability. The population in this study were non-banking companies included in the LQ45 according to a circular number: Peng-00028 / BEI.OPP / 01-2018 dated January 25, 2018. Non-bank companies were chosen because the types of products produced were not in the form of services. Hypothesis testing uses multiple linear regression analysis test tools. After analyzing the data, several conclusions can be drawn, namely: only the current ratio, equity ratio, dividend payout ratio, dividend yield, return on assets and total asset turnover partially determine stock returns

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