scholarly journals DETERMINASI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

Sebatik ◽  
2020 ◽  
Vol 24 (2) ◽  
Author(s):  
Martini Martini
Keyword(s):  
Firm Size ◽  
Random Sampling ◽  
Return On Assets ◽  
Current Ratio ◽  
Inventory Turnover ◽  
Equity Ratio ◽  
Turn Over

Profitabilitas dapat menggambarkan kemampuan sebuah perusahaan dalam menghasilkan laba (keuntungan) selama suatu periode tertentu.  Profitabilitas suatu perusahaan dapat mempengaruhi kebijakan para investor atas investasi yang ditanamkan pada sebuah perusahaan. Kemampuan perusahaan dalam menghasilkan laba ini dapat menarik minat para investor untuk menanamkan dananya guna memperluas usahanya, begitu juga sebaliknya. Jika tingkat profitabilitas perusahaan rendah akan dapat menyebabkan para investor menarik dananya dari perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh debt to equity ratio, current ratio, firm size, dan pertumbuhan penjualan terhadap profitabilitas. Penelitian ini dilakukan pada Perusahaan Manufaktur manufaktur Sub Sektor Peralatan Rumah Tangga, kosmetik & Keperluan Rumah Tangga dan Rokok yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 sebanyak 16 perusahaan. Sampel penelitian ini dipilih melalui teknik purposive random sampling. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa debt to equity ratio, current ratio, dan  firm size berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan pertumbuhan penjualan tidak berpengaruh terhadap profitabilitas. Nilai profitabilitas yang diproksikan dengan Return On Assets  ditentukan  oleh  variabel  Debt to Equity Ratio, Current Ratio, Firm Size dan Pertumbuhan Penjualan sebesar 45.7%, sisanya dijelaskan oleh variabel-variabel lain diluar penelitian seperti Total Assets Turn Over, Assets Tangibility, Debt to Total Assets, Inventory Turnover.

scholarly journals ANALISIS PENGARUH CURRENT RATIO, INVENTORY TURN OVER DAN DEBT TO EQUITY RATIO PADA PERUSAHAAN OTOMOTIF DAN PRODUK KOMPONENNYA PADA BURSA EFEK INDONESIA ( 2010 – 2013)

2017 ◽  
Vol 18 (1) ◽  
pp. 7
Author(s):  
Andy Kridasusila ◽  
Windasari Rachmawati
Keyword(s):  
Return On Assets ◽  
Current Ratio ◽  
Inventory Turnover ◽  
Equity Ratio ◽  
Turn Over

<p>Penelitian ini dilakukan untuk menguji pengaruh variabel <em>Current Ratio, Inventory Turnover, Debt to Equity Ratio (DER</em>), terhadap <em>Return on Asset</em> (ROA) pada perusahaan automotive and allied products yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2013. Sampel penelitian sebanyak 17 perusahaan otomotif dan produk komponen.</p><p>                Hasil dari penelitian menggunakan analisis regresi berganda, yang menunjukkan bahwa <em>current ratio, inventory turn over</em> dan <em>debt to equity ratio</em> mempunyai pengaruh secara simultan terhadap return on assets, dan secara parsial seluruh variabel independen (<em>current ratio, inventory turn over dan debt to equity ratio</em>) berpengaruh secara signifikan terhadap return on assets pada perusahaan. Variabel paling dominan dalam penelitian ini yang berpengaruh terhadap <em>return on assets</em> adalah <em>debt to equity ratio</em>.</p><p> </p>

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

ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN

2015 ◽  
Vol 10 (2) ◽  
pp. 97
Author(s):  
Yulinartati Yulinartati
Keyword(s):  
Discriminant Analysis ◽  
Profit Margin ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Discriminant Model ◽  
Operating Profit ◽  
Net Profit ◽  
Equity Ratio ◽  
Turn Over

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

scholarly journals Analisis Pengaruh Karakteristik Perusahaan terhadap Perataan Laba oleh Perusahaan Manufaktur

2020 ◽  
Vol 3 (1) ◽  
pp. 178-186
Author(s):  
Felino Pernando Purba ◽  
Hotmaria Sinaga ◽  
Munawarah Munawarah
Keyword(s):  
Firm Size ◽  
Financial Management ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Current Ratio ◽  
Observation Process ◽  
Equity Ratio

The purpose of this study is to test or analyze the accuracy of the Return On Assets, Firm Size, Current Ratio, Debt to Equity Ratio for Income Smoothing actions on corporate manufacturing published on the Stock Exchange in 2015-2017. In this study using the theories of financial statement analysis, financial management related to Return On Assets, Firm Size, Current Ratio, Debt to Equity Ratio. In this study using a quantitative observation process. In this observation also applies the process of observing data such as financial statements contained on the IDX website. This observation involved 153 corporate manufactures as a population, which each year experienced a profit in 2015-2017. The technique in citing samples in the observation, namely by using purposive sampling techniques so that 37 samples were multiplied for 3 years, 111 research samples were obtained. Simultaneous results with F test shows a significant effect on income smoothing, with the coefficient of determination test results of 4.2% so that the results of the research hypothesis Return On Assets, Firm Size, Current Ratio, Debt to Equity Ratio had no significant impact on income smoothing. And the T test produces a firm size variable that has a partial effect on income smoothing actions.

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI YANG TERDAFTAR DIBURSA EFEK INDONESIA (STUDI PADA PERUSAHAAN PUBLIK TAHUN 2010-2013)

2019 ◽  
pp. 139-160
Author(s):  
Fitriani F. Silaban ◽  
Evelin R.R. Silalahi
Keyword(s):  
Return On Investment ◽  
T Test ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Paired Sample ◽  
Investment Return ◽  
Net Profit ◽  
Equity Ratio ◽  
Turn Over

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan perusahaan yang melakukan merger dan akuisisi 2 tahun sebelum dan 2 tahun sesudah merger dan akuisisipada perusahaan publik yang terdaftar di Bursa efek indonesia tahun 2010-2013.Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 14 perusahaan. Data diperoleh dari Bursa Efek Indonesia tahun 2010-2013. Teknik analisis data yang digunakan adalah uji beda (uji t) dan pengujian hipotesis menggunakan uji Paired Sample T-test dengan tingkat signifikansi sebesar 5%.Berdasarkan hasil penelitian dan uji Paired Sample T-test menunjukkan bahwa tidak terdapat perbedaan kinerja keuangan perusahaan yang melakukan merger dan akuisisi 2 tahun sebelum dan 2 tahun sesudah merger dan akuisisi yang diukur dengan Net Profit Margin, Return on Investment, Return on Equity,Earning Per Share, Total Asset Turn over, Current Ratio, Debt To Equity Ratio, sedangkan pada Return on Assets terdapat perbedaan yang signifikan terhadap kinerja keuangan pada perusahaan publik yang terdaftar di Bursa Efek Indonesia tahun 2010-2013. Hasil penelitian ini disebabkan karena adanya kemungkinan principal yang mengusulkan merger dan akuisisi dilakukan tanpa melakukan pengendalian terhadap kinerja perusahaan yang akan dimerger dan diakuisisi serta kemungkinan agen juga memanfaatkan keputusan ini untuk kepentingan pribadi yang menjadikan kinerja perusahaan tidak optimal sehingga tujuan merger dan akuisisi yang dibuat perusahaan untuk meningkatkan nilai dan kinerja perusahaan tidak tercapai.

scholarly journals Pengaruh Debt to Equity Ratio, Total Assets Turnover, Firm Size, dan Current Ratio terhadap Return on Assets

2021 ◽  
Vol 2 (1) ◽  
pp. 57-69
Author(s):  
Aurick Chandra ◽  
Felicia Wijaya ◽  
Angelia ◽  
Keumala Hayati
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Negative Influence ◽  
Research Approach ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Study Results ◽  
Equity Ratio

Purpose: This study aimed to examine and analyze the effects of the Debt to Equity Ratio (DER), Total Assets Turnover (TATO), firm size, and Current Ratio (CR) on Return on Assets (ROA) on the manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 Research methodology: This research approach used quantitative research with descriptive research type. The research sample was determined by purposive sampling method to obtain 93 manufacturing companies listed on the Indonesia Stock exchange in 2017-2019. Results: The study results with simultaneous hypothesis testing showed that the Debt to Equity Ratio, Total Assets Turnover, firm size, and Current Ratio had a significant influence on the Return on Assets. Partial testing of the hypothesis showed that the Debt to Equity Ratio had a negative influence and significant on the Return on Assets. Total assets turnover and firm size had a positive influence and significance on the Return on Assets. However, the Current Ratio had no influence and was not significant on the Return on Assets. Limitations: The use of historical data and variables was limited, only three years and five variables. Contribution: This research can be used for adding knowledge in the financial field, especially for those who want to invest in a company by seeing the Return on Assets ratio. Keywords: Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Firm Size, Current Ratio (CR), Return on Assets (ROA)

scholarly journals FACTOR THAT AFFECTING DEBT TO EQUITY RATIO IN THE INDONESIA’S TOURISM INDUSTRY SECTOR

SIMAK ◽  
2021 ◽  
Vol 19 (02) ◽  
pp. 312-327
Author(s):  
Tan Natasya Yona Calista ◽  
Purwanto Purwanto
Keyword(s):  
Linear Regression ◽  
Firm Size ◽  
Tourism Industry ◽  
Hypotheses Testing ◽  
Working Capital ◽  
Return On Assets ◽  
Current Ratio ◽  
Independent Variables ◽  
Industry Sector ◽  
Equity Ratio

The research aim is to examine the influence of working capital turnover, current ratio, cash ratio, firm size and return on assets toward debt to equity ration in the tourism industry sector listed on the Indonesia Stock Exchange. This is a quantitative research which takes data from the company’s audited financial statement. There are five independent variables which are being examined by descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypotheses testing. The population of this research is tourism companies and stores 10 samples of companies fulfilled certain criteria in the period of 2012-2018 annually. The technique used for multiple linear regression panel data is the random effect model. The outcomes reveal a value of adjusted R-squared towards dependent variable is 33.22% and the independent variables of working capital turnover, current ratio, firm size and return on assets have a significant influence on debt to equity ratio in hypotheses testing. The most significant independent variable influences debt to equity ratio in the tourism industry sector in Indonesia is working capital turnover. High working capital turnover indicates this shortage of working capital which may be due to high inventory turnover, accounts receivable or cash balances that are too small.

scholarly journals ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM DAN MANFAATNYA DALAM PENGAMBILAN KEPUTUSAN INVESTASI

1970 ◽  
Vol 9 (2) ◽  
Author(s):  
Aris Susetyo
Keyword(s):  
Capital Market ◽  
Total Asset ◽  
Return On Assets ◽  
Current Ratio ◽  
Return On Equity ◽  
Inventory Turnover ◽  
Equity Ratio

Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan perusahaan yang di-proxy-kan dalam bentuk rasio-rasio keuangan yang terdiri dari return on assets, return on equity, current ratio, inventory turnover, total asset to total liabilitas ratio, dan debt to equity ratio terhadap perubahan harga saham sehingga dapat dijadikan dasar dalam pengambilan keputusan investasi. Sampel yang digunakan dalam penelitian ini seluruh perusahaan manufaktur go publik yang terdaftar di Bursa Efek Jakarta mulai tahun 2000 sampai dengan tahun 2008. Jumlah sampel sebanyak 109 perusahaan dan nama perusahaan diperoleh dari Indonesia Capital Market Directory. Analisis data dilakukan dengan regresi dan korelasi linier. Hasil analisis menunjukkan tidak terdapat multikolinieritas diantara variabel yang diuji. Analisis varians yang diperoleh diperoleh menunjukkan semua variabel bisa digunakan. Besarnya hubungan antara kinerja keuangan dengan harga saham sebesar 81,4% dan sisanya merupakan faktor lain yang tidak diteliti

scholarly journals Pengaruh Pertumbuhan Penjualan, Current Ratio, Debt To Equity Ratio, Ukuran Perusahaan, Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI

2021 ◽  
Vol 4 (2) ◽  
pp. 391-400
Author(s):  
Ninta Katharina ◽  
Graccella Graccella ◽  
Andy Putra ◽  
Vinny Vica Yoanna
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Test Method ◽  
Current Ratio ◽  
Inventory Turnover ◽  
Equity Ratio ◽  
Positive Effect

Returnl Onl Assetl (ROA) is one of the variable which is used to see the capability of a company in order to obtained profit from the assets that it owns. The purpose of this research is to see the effect of Sales Growth, Current Ratio, Debt to Equity Ratio, Firm Size, and Inventory Turnover against Return On Asset, This type of research is quantitative descriptive with secondary data sources, selection of the sample in this research is using purposive sampling method and this research test method is using multiple linear regression analysis method. The amount of population in this research is 84 consumer goods industry sector companies that registered in Indonesia Stock Exchange (IDX) in 2017-2019. Based on the research results we can conclude that Growth Sales, Current Ratio, Debt to Equity Ratio, Firm Size, and Inventory Turnover simultaneously have a significant and positive effect against Returnl Onl Asset. Meanwhile, only Debt to equity Ratio that partially has a positive effect against Return On Asset, while Growth Sales, Current ratio, Firm Size, and Inventory Turnover have no significant effect against Return On Asset. Keywords : Growth Sales, Current Ratio, Debt to Equity Ratio, Firm Size, Inventory Turnover.

scholarly journals The Effect Of Current Ratio, Debt To Equity Ratio And Inventory Turn Over On Return On Assets On Consumer Goods Companies

2021 ◽  
Vol 1 (11) ◽  
Author(s):  
Helman Helman
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Return On Assets ◽  
Current Ratio ◽  
Equity Ratio ◽  
Turn Over

Consumer Goods industry is a sector that is considered sufficient to encourage the economic growth which has contributed the growth of the country's economy. There are various ratios that can be used as a measuring tool in research. This study uses the theories Current Ratio, Debt To Equity Ratio, Inventory Turn Over and Return On Assets. The method used in this study is a quantitative, and the type of research is quantitative descriptive, and the nature of the research is explanatory. Data collection was performed by means of documentation. Data analysis method used is multiple linear regression analysis. Population were consumer goods companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2018 totaling 26 companies. The 104 samples of the study were drawn by purposive sampling technique. The research used a classic assumption test such as the test for normality, multicollinearity, autocorrelation and heteroscedasticity. The research model used is multiple linear regression. The study concludes that simultaneously Current Ratio, Debt To Equity Ratio and Inventory Turn have a significant effect on Return On Assets. Partially, Current Ratio (CR) and Debt To Equity Ratio (DER) do not have a significant effect on Return On Assets (ROA) while the Inventory Turn Over has a significant effect on Return On Assets (ROA) of consumer goods companies listed in the Indonesia Stock Exchange in the period of 2015 -2018.   

Sign in / Sign up

Export Citation Format

Share Document