scholarly journals ANALISIS RASIO KEUANGAN TERHADAP PEMBAGIAN SISA HASIL USAHA PADA KOPERASI KREDIT ANUGERAH BANDARJAYA LAMPUNG TENGAH

2019 ◽  
Vol 11 (2) ◽  
pp. 158-166
Author(s):  
Agnes Susana Merry Purwati
Keyword(s):  
Credit Union ◽  
Analytical Tool ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
Business Results ◽  
Efficiency And Effectiveness ◽  
Equity Ratio ◽  
A Company ◽  
Research Period

Financial ratio is to be an analytical tool that have an important influence the progress andsuccess of a company in managing its finances. For the case of the research, the Anugerah CreditUnion Bandarjaya is the object to be researched by the author. In this research, the authors tooks theresearch variable such us Liquidity, Solvability, and Rentability Ratio based on variable Remaining ofBusiness Results (SHU).The purpose of the research is to find out the influence of Liquidity Ratio, Solvability Ratio, andRentability Ratio to the result of Remaining of Business Results (SHU). The author hopes that in thenext period the Anugerah Credit Union Bandarjaya can improve its efficiency and effectiveness infinancial performance. This is based on the year of the research period, there is a decrease in theRemaining of Business Results (SHU).The results of the research shows that the Liquidity Ratio (Current Ratio) has influencedpositively and significantly on the Remaining of Business Results (SHU), the Solvability Ratio (Debt toEquity Ratio) has influenced positively and significantly on the Remaining of Business Results (SHU),the Rentability Ratio (Return On Equity) has influenced positively and significantly on the Remaining ofBusiness Results (SHU). Simultaneously (together), Current Ratio (CR), Debt to Equity Ratio (DER),and Return On Equity (ROE) has influenced positively and significantly on the Remaining of BusinessResults (SHU) in Anugerah Credit Union Bandarjaya.

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

scholarly journals Effect of Financial Ratio on Return of Shares on LQ45 Companies Listed on Indonesia Stock Exchange

2020 ◽  
Vol 1 (2) ◽  
pp. 88-97
Author(s):  
Romlina Romlina ◽  
Syahril Effendi
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Test Results ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
Analysis Techniques ◽  
Equity Ratio

The purpose of this study was to determine the Effect of Financial Ratios on Stock Returns on LQ45 Companies Listed on the Indonesia Stock Exchange. The independent variables used are Financial Ratios. The dependent variable used is Stock Return. The population in this study is the Current Ratio, Return on Equity, Debt to Equity Ratio, and Stock Return data on LQ45 companies listed on the Indonesia Stock Exchange for 5 years from 2015-2019. The sample in this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX). Data analysis techniques in this study include multiple linear regression. The test results in this study indicate that the Current Ratio variable has no significant effect on Stock Return. From the results of testing the variables above, the Current Ratio shows the calculated T value of -0.242 T value of the table 2.016 with a significance number 0.810> 0.05. The Return on Equity variable influences the Stock Return. From the results of testing the variables above, Return on Equity shows that the calculated T value of 2.232> T table value of 2.016 with a significance number of 0.031 <0.05. Debt to Equity Ratio variable has a significant effect on Stock Return. From the results of testing the variables above, Debt to Equity Ratio shows that the calculated T value of 5.923> T table value of 2.016 with a significance number of 0.000 <0.05. Current Ratio, Return on Equity, and Debt to Equity Ratio together have a significant effect on Stock Returns with the number that a significant value of 0,000 <0.05 and an F count of 14.498> F table of 3.21.

scholarly journals KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI PADA PT BUMI SERPONG DAMAI TBK

2018 ◽  
Vol 11 (1) ◽  
pp. 44
Author(s):  
Chandra Jaya Varana ◽  
Ellen Rusliati
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Research Data ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
Before And After ◽  
Asset Turnover ◽  
Equity Ratio

This research aims to analyze financial performance before and after acquisition of PT Bumi Serpong Damai. Financial performance measured by using financial ratio: Current Ratio (CR), Total Asset Turnover (TATO), Debt Equity Ratio (DER). Methods of analysis using comparative descriptive with paired sample t-test, this research data used are the financial statements of PT Bumi Serpong Damai periodof 2008-2014. The result of this research indicate that there are no differences between the financial perfoermance before and afrter acquisition, as measured by current ratio, total asset turnover, debt equity ratio, and return on equity.

scholarly journals PENERAPAN RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PT. GELORA PERKASA

2021 ◽  
Vol 1 (1) ◽  
pp. 37-43
Author(s):  
Sintaria Sibarani ◽  
Ratna Dina Marviana
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Good Condition ◽  
Financial Statement ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Report ◽  
Processing Data ◽  
Equity Ratio ◽  
A Company

Financial performance is a success achieved by a company which shows thefinancial condition of company in a certain periods. In assessing the financialperformance, financial ratio is one of analytic tools that can be used, which can bedone by comparing annual financial data on financial statement post. The resultwill show the achievement achieved by a company. This research aim to determinethe financial performance of PT. Gelora Perkasa in terms of liquidity, solvability,and probability ratios. The method uses in this research is descriptive method.Population of this research is the company financial report in 2016-2019. Thesample of this research is statement of financial position and income statementduring 2016-2019 period. Based on the results of data processing, the financialperformance of PT. Gelora Perkasa for current ratio, cash ratio, debt to asset ratio,debt to equity ratio, return on investment and return on equity ratio consecutively1,58 times, 0,30 times, 60,01%, 129,76%, 2,60%, and 4,77%. Based on the resultsof processing data, it is known that the financial performance of PT. GeloraPerkasa in terms of liquidity ratio which interpreted by current and cash ratio,solvability ratio which interpreted by debt to asset and debt to equality ratio,profitability ratio which interpreted by return on investment and return on equityare all not in a good condition.

scholarly journals Pengaruh Current Ratio, Total Assets Turnover, Debt To Equity Ratio, dan Return On Equity Terhadap Harga Saham Pada Perusahaan Yang Terdaftar di JII Periode 2009-2013

2015 ◽  
Vol 2 (4) ◽  
pp. 356
Author(s):  
Puput Novitasari ◽  
Leo Herlambang
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Selection Method ◽  
Analysis Method ◽  
Current Ratio ◽  
Significance Level ◽  
Return On Equity ◽  
Equity Ratio ◽  
The Subject ◽  
Research Period

Islamic stocks in implementation are not contrary to the principles of sharia. Before investing their money investors should pay attention to advance the company's performance. One of its attention is fundamental analysis based on financial ratios. This research aims to analyze the effect of Current Ratio, Total Assets Turnover, Debt to Equity Ratio, and Return on Equity of stock price companies that listed on Jakarta Islamic Index in 2009-2013. The subject is the consistent companies listed on Jakarta Islamic Index during the research period. Selection method of the population is purposive sampling. Analysis method is multiple linear regression with significance level 0.05. The results indicate theese variables as a partially and simultaneuously insignificant influence on the stock prices. The value of coefficient determination 0.144 shows that 14.4% the stock prices is influenced by these variables, while for 85,6% are affected by other variables that are not included in this research.

scholarly journals PENGARUH CURRENT RATIO, RETURN ON EQUITY DAN DEBT TO ASSET RATIO TERHADAP PRICE BOOK VALUE PERUSAHAAN ADVERTISING, PRINTING DAN MEDIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017

2020 ◽  
Vol 9 (2) ◽  
pp. 131
Author(s):  
Bayu Nur Batin ◽  
Deny Ismanto
Keyword(s):  
Hypothesis Testing ◽  
Quantitative Data ◽  
Stock Exchange ◽  
Current Ratio ◽  
Return On Equity ◽  
Book Value ◽  
Media Companies ◽  
Media Services ◽  
A Company ◽  
Research Period

This  research was conducted with the aim of partially  testing  the influence of Current Ratio, Return On Equity, and Debt to Asset Ratio on Price Book Value to Advertising, Printing and Media companies listed on the Indonesia Stock  Exchange  (IDX).  Factors  that  influence  price  book  value  (PBV)  include liquidity that is proxied by current ratio or current ratio (CR), profitability projected with return on equity (ROE), and Debt to asset ratio (DAR). The research period was  carried out for 4 (four)  years,  namely  2014-2017. This  type  of  research  is Quantitative data, namely data in the form of numbers, or Quantitative data that are sent in a queue. The population in this study is a company engaged in the services of Advertising,  Printing, and Media services listed on the IDX, namely 15 companies. The sample in this study was obtained by purposive sampling method. Based on existing criteria, 15 companies were obtained. Hypothesis testing is done by Multiple  regression  analysis,  but  before testing  hypotheses  first  testing  the classical assumptions.  The results of hypothesis testing are carried out partially, namely the t test shows that CR has no effect and is not significant on PBV. ROE has a partial and significant effect on PBV. DAR partially has no effect and is  not significant for PBV.

scholarly journals DETERMINAN PRICE EARNING RATIO SAHAM YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX (JII) PERIODE 2011 – 2017.

2020 ◽  
Vol 6 (11) ◽  
pp. 2224
Author(s):  
Aysha Dhamaring Nugroho ◽  
Imron Mawardi
Keyword(s):  
Stock Market ◽  
Fundamental Analysis ◽  
Current Ratio ◽  
Dividend Payout ◽  
Return On Equity ◽  
Financial Ratio ◽  
Long Run ◽  
High Return ◽  
The Future ◽  
Equity Ratio

It is very important for investor to be able to assess whether a stock will be able to provide a high return of investment in the future. There are various kinds of approaches that can be used by investor to assess the performance of a stock in the stock market, two of which are technical analysis and fundamental analysis. Price earning ratio is part of ratio that are used in fundamental analysis and price earning ration is often used by investor as a refrence to read the performance of a stock in the future. This study are focusing on finding which variabel can affect the value of price earning ratio of a stock, using VECM method this study finds that debt to equity ratio, return on equity, dividend payout ratio and current ratio in long -run affecting price earning ratio in a significant way.Keywords: financial ratio, price earning ratio, fundamental analysis, Indonesia syariah stock market

scholarly journals DETERMINASI RASIO KEUANGAN TERHADAP RETURN SAHAM

Equity ◽  
2016 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Dian Yunita Syaiful
Keyword(s):  
Stock Returns ◽  
Financial Statements ◽  
Capital Gains ◽  
Current Ratio ◽  
Return On Equity ◽  
Company Stock ◽  
Stock Investment ◽  
Equity Ratio ◽  
A Company ◽  
Positive Effect

Return or the return on investment is a prime destination for investors in investing at a company. Stock investment will provide a benefit or return by the way, is the first to sell the stock until the price is strong, often referred to as capital gains or waiting dividend, which is part of the company profits are distributed to shareholders. The company's financial statements can be used as a basis for investors to take a decision to invest in shares in a particular company by taking into account financial ratios of the company. This study aims to determine the effect and significance of the test ratio Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price Earning Ratio (PER) to return stock in LQ-45. period in this study is from the year 2009 until 2013. model of analysis used is multiple linear regression. The results showed partially significant effect on stock returns is the Current Ratio (CR), Return on Equity (ROE), and Price Earning Ratio (PER) where ROE is the dominant variable significant positive effect on stock returns. Simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Price Earning Ratio (PER) has an effect on stock returns by 59%, while 41% are influenced by other factors not examined in the study this.

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 Financial Ratio Return On Equity Dengan Net Profit Margin Sebagai Variabel Moderator

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
MOELJADI MOELJADI
Keyword(s):  
Profit Margin ◽  
Total Asset ◽  
Current Ratio ◽  
Return On Equity ◽  
Financial Ratio ◽  
Purposive Sampling ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio

Penelitian ini bertujuan untuk mengetahui pengaruh Analisis Pengaruh Financial Ratio (Current Ratio, Debt Equity Ratio, Total Asset Turnover, Gross Profit Margin) Terhadap Return On Equity Dengan Net Profit Margin Sebagai Variabel Moderator. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan analisis. Alat analisis menggunkan metode regresi berganda dan regresi berganda dimoderasi. Populasi dalam penelitian ini meliputi beberapa perusahaan pertambangan yang terdaftar di BEI pada tahun 2011-2014. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dengan 12 perusahaan Pertambangan sektor batubara dan MIGAS sebagai sampel. Pada hasil penelitian ini menunjukan bahwa secara parsial Current Ratio (CR) dan Debt Equity Ratio (DER) terhadap Return On Equity (ROE) tidak berpengaruh dan tidak signifikan. Sedangkan secara parsial Total Asset TurnOver (TATO) dan Gross Profit Margin (GPM) berpengaruh dan signifikan terhadap Return On Equity (ROE). Pada pengujian berikutnya variabel Current Ratio (CR) dan Debt Equity Ratio (DER) yang diperkuat hubunganya oleh Net Profit Margin (NPM) terhadap Return On Equity (ROE).

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