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1
Darsyah, Rahmawan, Hari Sukarno, and Elok Sri Utami. "LQ45 Share Return Determinants In Indonesia." International Journal of Scientific Research and Management 8, no. 12 (December 20, 2020): 2049–57. http://dx.doi.org/10.18535/ijsrm/v7i12.em05.
Повний текст джерелаАнотація:
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
2
Sukmayanti, Citra Pebri, and Ferikawita M. Sembiring. "Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Price To Book Value Dengan Return on Assets Sebagai Variabel Intervening (Studi pada Perusahaan Non Keuangan Kelompok Indeks LQ45 di Indonesia)." INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia 5, no. 2 (March 31, 2022): 202–15. http://dx.doi.org/10.31842/jurnalinobis.v5i2.224.
Повний текст джерелаАнотація:
Penelitian ini bertujuan untuk mengetahui adanya signifikansi dari pengaruh likuiditas, solvabilitas, dan profitabilitas terhadap price to book value pada perusahaan non sektor keuangan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia tahun 2016-2020, dalam penelitian ini menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah teknik analisis jalur dengan pengolahan menggunakan Eviews 9. Hasil penelitian dapat menunjukkan bahwa current ratio berpengaruh positif terhadap return on assets, debt to equity ratio tidak berpengaruh terhadap return on assets, current ratio dan debt to equity ratio secara simultan berpengaruh terhadap return on assets, current ratio berpegaruh positif terhadap price to book value, debt to equity ratio berpengaruh negatif terhadap price to book value, return on assets berpegaruh positif terhadap price to book value, serta current ratio, debt to equity ratio dan return on assets secara simultan berpengaruh terhadap price to book value. Dalam penelitian ini juga menunjukan hasil bahwa return on assets dapat memediasi hubungan antara current ratio terhadap price to book value dan return on assets tidak dapat memediasi hubungan antara debt to equity ratio terhadap price to book value.
3
Febrianti, Cindy, and Sri Suartini. "Pengaruh Current Ratio (CR) Dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA)." Journal of Economic, Bussines and Accounting (COSTING) 4, no. 2 (February 26, 2021): 492–97. http://dx.doi.org/10.31539/costing.v4i2.1661.
Повний текст джерелаАнотація:
One way to look at a company's financial health is by using financial ratios. This study aims to determine and analyze the effect of Current Ratio (CR), Dept to Asset Ratio (DAR) on Return On Assets (ROA). The research population used is all plastic and packaging companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The research sample consisted of 9 companies selected using purposive sampling method from 14 companies obtained from the website of the Indonesia Stock Exchange (BEI) and the sites of the sample companies. The hypothesis testing method used is multiple linear regression analysis. The results showed that Current Ratio (CR) has an effect on Return On Assets (ROA). And Dept to Asset Ratio (DAR) has no effect on Return On Assets (ROA).
Keywords: Current Ratio, Debt to Assets Ratio, Asset Returns
4
Sutiman, Sutiman, and Supatmin Supatmin. "Pengaruh Current Ratio Dan Debt To Asset Ratio Terhadap Return On Asset Pada PT JAPFA Comfeed Indonesia Tbk Periode Tahun 2009-2019." Jurnal Disrupsi Bisnis 4, no. 4 (July 30, 2021): 285. http://dx.doi.org/10.32493/drb.v4i4.10763.
Повний текст джерелаАнотація:
Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio dan Debt to Assets Ratio terhadap return on assets pada PT Japfa Comfeed Indonesia, Tbk periode 2009-2019. Jenis penelitian ini bersifat deskriptif kualitatif. Adapun populasi yang dipergunakan berupa data laporan keuangan dari PT Japfa Comfeed Indonesia dari tahun 2009-2019, sedangkan analisis data yang dipergunakan meliputi rasio keuangan dengan current ratio, debt to assets ratio dan return on assets, uji deskriptif, uji asumsi klasik, uji hipotesis dan uji regresi linier berganda. Adapun Hasil uji t (parsial) diperoleh current ratio berpengaruh signifikan terhadap return on assets, sedangkan debt to assets ratio berpengaruh positif dan signifikan terhadap return on assets. Hasil uji F (simultan), current ratio dan debt to assets ratio berpengaruh terhadap return on assets dengan konstribusi sebesar 48%. Hal ini juga diperkuat dengan hasil nilai Fhitung (4,522) > Ftabel (4,460) dan nilai signifikansi sebesar 0,532. Kata kunci: Current Ratio; Debt to Assets Ratio; Return on Assests
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SRI WAHYUDI, AGUSTINUS, BENY BENY, and DANIEL DANIEL. "ANALISIS PENGARUH KAPITALISASI PASAR DAN RASIO KEUANGAN TERHADAP RETURN SAHAM." Media Bisnis 12, no. 1 (December 10, 2020): 9–16. http://dx.doi.org/10.34208/mb.v12i1.875.
Повний текст джерелаАнотація:
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
6
Pradhan, Sumit, and Poshan Dahal. "Financial performance of Nepalese insurance companies." Nepalese Journal of Insurance and Social Security 4, no. 1 (December 31, 2021): 100–111. http://dx.doi.org/10.3126/njiss.v4i1.42364.
Повний текст джерелаАнотація:
This study examines the financial performance of Nepalese insurance companies. The dependent variables are return on assets and earnings per share while independent variables include insurance premium, firm size, current ratio and solvency ratio. Twenty-one insurance companies among them 8 are life insurance and 13 are non-life insurance companies with 105 observations for the period of 2070/71 to 2074/75, were selected for this study. The data were collected from insurance and financial statistics published by Beema Samiti and annual reports of the selected Nepalese insurance companies. The correlation coefficient and regression models were estimated to test the significance and importance of liquidity management on financial performance of Nepalese insurance companies.
The results shows that insurance premium has positive impact on return on assets and earning per share. It means that increase in insurance premium leads to increase in return on assets and earnings per share. Likewise, firm size has positive impact on return on assets and earning per share. It indicates that increase in firm size leads to increase return on assets and earnings per share. Similarly, current ratio has negative impact on return on assets. It means that increase in current ratio leads to decrease in return on assets. Likewise, solvency ratio has negative impact on return on assets. It indicates that increase in solvency ratio leads to decrease in return on assets. Similarly, current ratio have positive impact on return on assets. It means that increase in current ratio leads to increase in earnings per share. Likewise, solvency ratio has positive impact on earnings per share. It indicates that higher solvency ratio, higher would be the earnings per share. The study also concludes that insurance premium followed by current ratio and firm size is the most influencing factor that explains liquidity management and financial performance of Nepalese insurance companies.
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Ilham, Ilham. "The Influence of Current Ratio and Debt to Asset Ratio on Return on Assets at PT Selaras Aditama." Jurnal Ad'ministrare 6, no. 2 (April 27, 2020): 229. http://dx.doi.org/10.26858/ja.v6i2.13556.
Повний текст джерелаАнотація:
This study aims to determine the effect of current ratio and debt to asset ratio on return on assets at PT Seelaras Aditama. The method used was explanatory research with a sample of 85 respondents. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this study current ratio have a significant effect on return on assets by 7.3%, the hypothesis test obtained a significance of 0,000 <0.05. Debt to asset ratio has a significant effect on return on assets of 55.1%, the hypothesis test obtained a significance of 0,000 <0.05. Current ratio and debt to asset ratio simultaneously have a significant effect on return on assets by 96.7%, hypothesis testing obtained significance of 0,000 <0.05.
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Harjayanti, Diana Riyana, and Puput Pujiati. "Current Ratio (CR) Dan Debt to Asset Ratio (DAR) Terhadap Return On Asset (ROA) pada PT Indocement Tunggal Prakarsa Tbk Periode 2009-2018." Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora 3, no. 1 (March 27, 2020): 56–65. http://dx.doi.org/10.33753/madani.v3i1.87.
Повний текст джерелаАнотація:
It is necessary to measure ratios that represent liquidity, solvability and profitability from one company. Related to this research use Current Ratio, Debt to Asset Ratio, Return On Asset Ratio at PT Indocement Tunggal Prakarsa Tbk. As one of largest cement factories in Indonesia. It is necessary to measure ratios that represent liquidity, solvability and profitability from one company. Related to this research use ratio of Current Ratio, Debt to Asset Ratio, Return On Assets at PT Indocement Tbk. as one of the largest cement factories in Indonesia. The data used in this study are secondary data from the company's 2009-2020 financial statements. Data processing stages are carried out by ensuring all data meet the classic assumption test, so that further stages are to measure influence of independent variabels : Current Ratio and Debt to Asset Ratio to dependent variabel : Return On Asset with multiple linear regression test, coefficient R determinant test, t test, F test.In addition, the results of the t test, the Current Ratio is partial influence to Return On Assets, but the Debt to Asset Ratio is not partial influence on Return On Assets. While from the results of the F test the Current Ratio and the Debt to Asset Ratio simultaneously influence to Return On Assets. Abstrak Untuk memastikan kondisi keuangan suatu perusahaan maka perlu dilakukan pengukuran dari rasio yang mewakili likuiditas, solvabilitas dan provitabilitas. Sehingga dalam penelitian ini dilakukan pengamatan terhadap rasio Current Ratio, Debt to Asset Ratio, Return On Asset pada PT Indocement Tbk. sebagai salah satu pabrik semen terbesar di Indonesia. Data yan digunakan dalam penelitian adalah data sekunder dari laporan keuangan perusahaan dari tahun 2009 -2018. Tahapan pengolahan data yang dilakukan dilakukan adalah memastikan semua data memenuhi standard uji asumsi klasik , agar selanjutnya dapat dilakukan tahapan pengolahan data untuk melihat pengaruh variabel bebas yaitu Current Ratio dan Debt to Asset Ratio terhadap variabel terikat yaitu Return On Asset melalui uji regresi linier berganda, uji koefisien determinasi R, uji t, uji F. Dari hasil uji t maka Current Ratio berpengaruh secara partial terhadap Return On Asset , namun Debt to Asset Ratio tidak berpengaruh secara partial terhadap Retun On Asset. Sedangkan dari hasil uji F maka Current Ratio dan Debt to Asset Ratio berpengaruh secara bersamaan terhadap Return On Asset. Kata Kunci : Current Ratio, Debt to Asset Ratio, Return On Asset, Kinerja PT Indocement Tunggal Prakarsa Tbk
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Shabrina, Widya, and Niki Hadian. "The influence of current ratio, debt to equity ratio, and return on assets on dividend payout ratio." International Journal of Financial, Accounting, and Management 3, no. 3 (December 14, 2021): 193–204. http://dx.doi.org/10.35912/ijfam.v3i3.221.
Повний текст джерелаАнотація:
Abstract Purpose: This study aimed to determine whether the current ratio, debt to equity ratio, and return on assets affected the dividend payout ratio of mining companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Research Methodology: The research method used in this study was an explanatory method. The sampling technique used in this study was non-probability sampling with a purposive sampling technique so that the total sample size was 34 mining companies listed on the Indonesia Stock Exchange for the period 2016-2018. The analysis method used in this research was panel data regression analysis using Eviews 9. Results: The results showed that the current ratio, debt to equity ratio, and return on assets affected the dividend payout ratio. In addition, the research results also showed that the magnitude of the influence of the current ratio, debt to equity ratio, and return on assets in contributing to the dividend payout ratio was 51.5%. Limitations: The study was limited to only a few factors, namely the current ratio, debt to equity ratio, and return on assets to the dividend payout ratio. Contribution: This research is expected to be of benefit to the company in determining the policy of dividend distribution from several financial performance factors including current ratio, debt to equity ratio, and return on assets. Keywords Current ratio; Debt to equity ratio; Return on assets; Dividend payout ratio
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Supardi, Herman, H. Suratno H. Suratno, and Suyanto Suyanto. "PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN INFLASI TERHADAP RETURN ON ASSET." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 2 (March 12, 2018): 16–27. http://dx.doi.org/10.34204/jiafe.v2i2.541.
Повний текст джерелаАнотація:
This study aims to determine how much influence the current ratio, debt to asset ratio, total asset turnover and inflation on return on assets in registered cooperatives in the Department of Cooperatives, Small and Medium Enterprises, Trade and Industry Indramayu district in 2010-2014 so that it can be used a reference to the management in decision making.This study uses the population, namely Employees Cooperative Republic of Indonesia registered KUKM, Industry and Trade of Indramayu district, 2010-2014, as many as 57 KPRI. The sample in this study amounted to 45 samples by purposive sampling method, using secondary data from the Report of the Annual Member Meeting. The tools used are multiple regression analysis. From this study we concluded: Current ratio variable and inflation does not affect the return on assets, the variable debt to asset ratio and total asset turnover variables affect the return on assets, simultaneously current ratio, debt to asset ratio, total asset turnover and inflation effect on return on assets. It can be concluded that the current ratio is too high to be caused by the amount of current assets that are unemployed or bottlenecks receivables.Keywords: Cooperative, Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Return on Assets Inflation
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Siti Aminah, Laila. "THE EFFECT OF CURRENT RATIO, NET PROFIT MARGIN, AND RETURN ON ASSETS ON STOCK RETURN." MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 1, no. 1 (December 30, 2021): 1–9. http://dx.doi.org/10.55047/marginal.v1i1.8.
Повний текст джерелаАнотація:
Individuals and corporations investing in stocks should make sure the investments are appropriate before proceeding. It's also possible to use basic research or company performance as a substitute for investment appraisals. An investigation of the relationship between stock return and a company's current ratio, net profit margin, and return on assets was the primary goal of this research project (Study of Food and Beverages Companies Listed on the Indonesia Stock Exchange 2015-2017 Period). From 2015 to 2017, there were 21 Food and Beverage firms listed on the Indonesian Stock Exchange that were studied in this study. Purposive sampling was used to gather samples from 12 different Food and Beverage firms for this study. The SPSS 15 program was used to do multiple linear regression analysis on the data. The results of this study indicate that (1) Current Ratio (CR) with tstatistic = -2,244 and a significance value of 0,032 has a significant effect on stock returns; (2) Net Profit Margin (NPM) with tstatistic = -2,364 and a significance value of 0,024 has a significant effect on stock returns; (3) Return on Assets (ROA) with tstatistic = 3,984 and a significance value of 0,000 has a positive and significant effect on the value of stock returns.
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Ayem, Sri, and Sri Wahyuni. "PENGARUH LOAN TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO, RETURN ON ASSET DANNON PERFOMING LOAN TERHADAP RETURN SAHAM." Jurnal Akuntansi 5, no. 1 (June 15, 2017): 71. http://dx.doi.org/10.24964/ja.v5i1.258.
Повний текст джерелаАнотація:
This study aimed to examine the effect Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) on stock returns banking companies listed in Indonesia Stock Exchange . The Independent variable used is the Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and non- performing loan (NPL) dependent variable stock returns . The purpose of this study was to obtain empirical evidence about the influence of Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Non Performing Loan (NPL) and Return on Assets (ROA) on stock returns banking companies listed in Indonesia Stock Exchange . The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2008 to 2012 . Data used in this study was obtained from the Bank's Financial Statements obtained from the website of the Indonesia Stock Exchange and Bank Indonesia . Data analysis method used is multiple linear regression , hypothesis testing while using the simultaneous test ( F test ) to test the effect of these variables together and t test with a significance level of 5 % to test the effect of partial variables . Based on the test results , the results obtained simultaneously Loan to Deposit Ratio (LDR) , Capital Adequacy Ratio (CAR) , Return on Assets (ROA) and Non -Performing Loans (NPL) effect on stock returns in banking companies listed in Indonesian Stock Biursa , while partially Loan to Deposit Ratio (LDR) has a positive effect is not significant , its capital adequacy ratio (CAR) and Return on Assets (ROA) and a significant positive effect of Non performing loan (NPL) significant negative effect on stock returns in corporate banking . Predictive ability of the four variables on stock returns is 57.1 % , as indicated by the adjusted R2 , while the rest is influenced by other factors not included in our model .
Keywords: stock return, Loan to Deposit Ratio, Capital Adequacy Ratio, Return on Assets, Non-performing loan
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Chandra, Aurick, Felicia Wijaya, Angelia, and Keumala Hayati. "Pengaruh Debt to Equity Ratio, Total Assets Turnover, Firm Size, dan Current Ratio terhadap Return on Assets." Jurnal Akuntansi, Keuangan, dan Manajemen 2, no. 1 (January 18, 2021): 57–69. http://dx.doi.org/10.35912/jakman.v2i1.135.
Повний текст джерелаАнотація:
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)
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Martak, Abdul Hafid, and Ari Prasetyo. "PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, CURRENT RATIO TERHADAP RETURN SAHAM PERUSAHAAN DALAM INDEKS SAHAM SYARIAH INDONESIA." Jurnal Ekonomi Syariah Teori dan Terapan 7, no. 12 (December 26, 2020): 2339. http://dx.doi.org/10.20473/vol7iss202012pp2339-2360.
Повний текст джерелаАнотація:
ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), dan total asset turnover secara parsial terhadap return saham industri barang dan konsumsi perusahaan yang tergabung dalam Saham Syariah Indonesia. Periode indeks 2014-2018. Metode yang digunakan dalam penelitian ini adalah analisis regresi data panel karena data yang digunakan memiliki karakteristik gabungan antara time series dan cross section. Analisis statistik yang digunakan adalah software Econometric Views (EViews) 6.0. Populasi yang digunakan dalam penelitian ini adalah Indeks Saham Syariah Indonesia. Sampel yang digunakan dalam penelitian ini sebanyak 41 perusahaan barang dan konsumsi yang memenuhi kriteria sampel. Periode observasi penelitian dari tahun 2014 hingga 2018.Keywords: Return On Assets, Debt to Equity Ratio, Current Ratio, Return. ABSTRACTThis study aims to determine the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and total assets turnover partially on the stock returns of industrial goods and consumption companies incorporated in the Indonesian Sharia Stock Index period 2014-2018. The method used in this study is panel data regression analysis because the data used has the characteristics of a combination of time series and cross section. The statistical analysis used was Econometric Views (EViews) 6.0 software. The population used in this study is the Indonesian Syariah Stock Index. The sample used in this study were 41 goods and consumption companies that met the sample criteria. The research observation period is from 2014 to 2018.Keywords: Return On Assets, Debt to Equity Ratio, Current Ratio, Return.
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Prasetyo, Yogi Agung, and Desta Rizky Kusuma. "PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN RETURN SAHAM PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Fokus Manajemen Bisnis 7, no. 2 (February 13, 2020): 168. http://dx.doi.org/10.12928/fokus.v7i2.1745.
Повний текст джерелаАнотація:
This study aimed to examine the effect of financial ratios on changes in stock returns in 2010-2014. Objects of this study are plantation company listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling method while data analyst method used multiple linear regression. The results showed that the variable of Total Asset Turnover (TAT) and Return On Assets (ROA) has positive effect on changes in stock return, while variable Current Ratio (CR), Debt to Equity Ratio (DER) and Price Earning Ratio (PER) has no effect on retun stock.
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Kurniawati, Ony, and Kustianingsih. "A. PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)." Economics and Sustainable Development 6, no. 2 (December 13, 2021): 1. http://dx.doi.org/10.54980/esd.v6i2.144.
Повний текст джерелаАнотація:
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh variabel current ratio, quick ratio, debt to equity ratio, debt ratio, profit margin, return on assets, total asset turnover, fixed assets turnover secara parsial dan simultan terhadap return saham. Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif. Data yang digunakan pada penelitian ini adalah data sekunder dengan metode pengumpulan data berupa dokumentasi. Teknik analisis data yaitu menggunakan teknik analisis regresi berganda dengan 8 variabel bebas yaitu current ratio (X1), quick ratio (X2), debt to equity ratio (X3), debt ratio (X4), profit margin (X5), return on assets (X6), total assets turnover (X7), fixed assets turnover (X8) dan 1 variabel terikat yaitu return saham (Y). Berdasarkan penelitian yang telah dilakukan diperoleh hasil sebagai berikut: variabel current ratio (X1), quick ratio (X2), debt to equity ratio (X3), debt ratio (X4), profit margin (X5), return on assets (X6), dan fixed assets turnover (X8) memiliki pengaruh secara parsial terhadap return saham (Y) karena memiliki nilai signifikansi lebih kecil daripada 0,05. Sedangkan variabel total assets turnover (X7) tidak berpengaruh secara parsial terhadap return saham (Y) karena memiliki nilai signifikansi lebih besar daripada 0,05. Pada pengujian simultan diperoleh hasil sebagai berikut: current ratio, quick ratio, debt to equity ratio, debt ratio, profit margin, return on assets, total assets turnover, fixed assets turnover secara simultan tidak berpengaruh terhadap return saham karena nilai Fhitung lebih kecil daripada nilai Ftabel.
Kata Kunci: Rasio Keuangan, Return Saham, Analisis Regresi Berganda.
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Suryo, Ariel, and Gerianta Wirawan Yasa. "Kinerja Keuangan dan Return Saham Perusahaan Blue Chip di Bursa Efek Indonesia." E-Jurnal Akuntansi 31, no. 12 (December 12, 2021): 3288. http://dx.doi.org/10.24843/eja.2021.v31.i12.p19.
Повний текст джерелаАнотація:
The purpose of this study is to provide empirical evidence regarding the effect of return on assets, earnings per share, and return on equity on stock returns. This research was conducted on Blue Chip companies listed on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 81 samples, with non-probability sampling method with saturated sampling technique. Data collection is done by non-participant observation. The analysis technique used is multiple linear regression technique. The results of the analysis found that return on assets, earnings per share, and return on equity had a positive effect on stock returns of Blue Chip companies listed on the IDX for the 2017-2019 period.
Keywords : Stock Return; Return On Assets; Earnings Per Share; Return On Equity; Blue Chip.
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Septiyarina, Pipit. "Pengaruh current ratio, total asset turnover, dan return on assets terhadap pertumbuhan laba." Jurnal Cendekia Keuangan 1, no. 1 (April 30, 2022): 57. http://dx.doi.org/10.32503/jck.v1i1.2268.
Повний текст джерелаАнотація:
Tujuan penelitian untuk menganalisis current Ratio berpengaruh terhadap Pertumbuhan Laba, total asset turnover berpengaruh terhadap petumbuhan laba, dan return on assets berpengaruh terhadap pertumbuhan laba pada PT.Gudang Garam Tbk. Jenis penelitian adalah penelitian kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling. Sampel dalam penelitian ini adalah laporan keuangan PT Gudang Garam Tbk tahun 2012-2019. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan. Teknik analisis menggunakan uji heteroskedastisitas, uji autokorelasi, dan uji regresi linier berganda. Hasil dalam penelitian ini menunjukkan bahwa current ratio tidak berpengaruh secara parsial terhadap pertumbuhan laba, TATO tidak berpengaruh secara parsial terhadap pertumbuhan laba, ROA mempunyai pengaruh secara parsial terhadap pertumbuhan laba.
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GANTINO, RILLA, Endang Ruswanti, and Taufiqurrahman Taufiqurrahman. "Influence of Working capital to total asset, EBIT to total asset, EBT to current liabilities, Sales to total asset and Springate Indeks on Stock Return Comparison from two Property & Real Estate and Food & Beverage Sectors Listed on Indonesia Stock Exc." Asia Proceedings of Social Sciences 2, no. 3 (December 2, 2018): 29–33. http://dx.doi.org/10.31580/apss.v2i3.231.
Повний текст джерелаАнотація:
This study aims to determin effect of Working capital to total assets, EBIT to total assets, EBT to current liabilities, Sales to total assets and Springate coefficient on Stock Return. The amount of data processed by food and beverage sector are 104 from 11 companies and 315 data from 37 companies in property and real estate sector. Data processing is done to answer 3 hypotheses. The results shows, Significance influence of EBIT on Total Asset on stock return for FnB sector and only working capital to Total Asset have significant influence on stock return for PnR sector. The influence of Working Capital towards Total Assets, EBIT to Total Assets , Net Profit Before Tax towards Current Liabilities, and Sales towards Total Assets on stock return is only 4.7% meaning that influence stock return greater than other factor. Also the influence of coefficient springate to return stock also small, only 7%
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Sumani, Sumani. "The Structure of Good Corporate Governance and Financial Indicators as Predictor of Financial Distress in Mining Sector Company in Indonesia." Research in Business and Management 6, no. 1 (February 20, 2019): 1. http://dx.doi.org/10.5296/rbm.v6i1.13440.
Повний текст джерелаАнотація:
The purpose of the paper are: (1) to examine financial indicators, including: current ratio, return on assets, debt to assets ratio, and total asset turn over as a predictor of financial distress in mining sector companies in Indonesia; (2) to examine the structure of Good Corporate Governance including: independent commissioner, audit committee, board of directors, independent audit committee ratios with non-independent, and institutional ownership ratio with managerial ownership as predictor of financial distress in mining sector company in Indonesia. Type of research is quantitative explanatory research. Sampling technique is used purposive sampling method, as many as 20 companies in the mining sector in Indonesia. Analytical techniques in this study uses logistic regression. The results of the research show that: current ratio, debt to asset ratio, total asset turnover, and institutional ownership ratio with managerial ownership are not predictors of financial distress in mining sector in Indonesia. However, return on Assets, independent commissioners, audit committees, boards of directors and independent audit committee ratios with non-independent are predictors of financial distress in mining companies in Indonesia.
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Suhendri, Suhendri, Immas Nurhayati, and Supramono Supramono. "PENGARUH CURRENT RATIO, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP HARGA SAHAM." Manager : Jurnal Ilmu manajemen 2, no. 2 (May 1, 2019): 107. http://dx.doi.org/10.32832/manager.v2i2.2565.
Повний текст джерелаАнотація:
<p>Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh Current Ratio (CR), Return On Assets (ROA) dan Return On Equity (ROE) baik secara parsial (masing-masing) maupun secara simultan (bersama-sama) terhadap harga saham. Terdapat empat variabel yang digunakan yaitu: harga saham sebagai dependent variable, sedangkan CR, ROA dan ROE sebagai independent variable. Alat analisis yang digunakan adalah analisis regresi linier berganda. Sampel yang digunakan adalah 3 perusahaan dari 5 perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2007-2017. Pengambilan sampel pada penelitian ini dilakukan dengan cara tidak acak tetapi menggunakan metode purposive sampling.<br />Hasil penelitian menunjukkan bahwa secara simultan (bersama-sama) variabel Current Ratio (CR), Return On Assets (ROA) dan Return On Equity (ROE) tidak memiliki pengaruh yang signifikan terhadap harga saham, sedangkan secara parsial (masing-masing) hanya Return On Assets (ROA) yang memiliki pengaruh signifikan terhadap harga saham dengan sumbangan pengaruh sebesar 15,9%.</p>
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MULAZID, ADE SOFYAN, REDHO AFRIANDI, and HERNI ALI HT. "FACTORS AFFECTING RETURN ON ASSETS IN SHARIA COMMERCIAL BANKS." Maqdis : Jurnal Kajian Ekonomi Islam 4, no. 1 (July 1, 2019): 1. http://dx.doi.org/10.15548/maqdis.v4i1.207.
Повний текст джерелаАнотація:
This study aimed to analyze the influence partially between non - performing financing (NPF) on return on assets, the financing to deposit ratio on the return on assets, the debt financing on return on assets, the equity financing to return on assets in sharia commercial banks. In addition, to analyzed partially the effect of operational efficiency ratio on return on assets, between net core operating margin on return on assets, and simultaneous influence between non-performing financing, deposit financing ratio, debt financing, equity financing, operational efficiency ratio and net core operating margin on return on assets at sharia commercial banks. Data processing method used by the researcher was multiple regression analysis. The data obtained is secondary data based on financial reports on sharia commercial banks within six years. The results of this study indicate that there are simultaneous effects on variables (non-performing financing, financing to deposit ratio, debt financing, equity financing, operational efficiency ratio and net core operating margin) on return on assets.
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Setyoningrum, Eki. "PROFITABILITAS, LIKUIDITAS, DAN HARGA SAHAM: STUDI EMPIRIS ATAS INSTRUMEN LQ-45." MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA 2, no. 1 (September 1, 2020): 1–18. http://dx.doi.org/10.37715/mapi.v2i1.1507.
Повний текст джерелаАнотація:
This research was conducted to determine the effect of profitabilityand liquidity on stock prices. The independent variables used are returnon assets, return on equity, current ratio, and quick ratio. The population inthis study is non-financial LQ-45 companies registered in succession in 2016–2018. This study uses secondary data derived from financial statementsthat can be accessed on the Indonesia Stock Exchange. This research methoduses multiple linear regression analysis. The sampling technique used waspurposive sampling where the samples obtained in the study were 87 companies.The results showed that (1) return on assets has a positive effect onstock prices; (2) return on equity has a negative effect on stock prices; (3)current ratio has no effect on stock prices; (4) quick ratio has a negativeeffect on stock prices. But simultaneously return on assets, return on equity,current ratio, and quick ratio affect the stock price of 37.4%, while theremaining 62.6% comes from other variables that are not contained in thisresearch model.
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Kartono, Kartono. "Pengaruh Current Ratio dan Debt To Asset Ratio terhadap Return On Asset pada PT. Matahari Department Store, Tbk di Jakarta Periode 2011-2020." Jurnal Tadbir Peradaban 1, no. 2 (May 1, 2021): 133–43. http://dx.doi.org/10.55182/jtp.v1i2.48.
Повний текст джерелаАнотація:
This study aims to determine the effect of the Current Ratio and Debt to Asset Ratio on Return on Assets at PT. Matahari Department Store Tbk in Jakarta. The method used is explanatory research. The analysis technique uses statistical analysis with regression, correlation, determination and hypothesis testing. The results of this study Current Ratio has a significant effect on Return on Assets of 51.7%, hypothesis testing is obtained t count > t table or (2,927 > 1,989). Debt to Asset Ratio has a significant effect on Return on Assets of 59.4%, hypothesis testing is obtained t count > t table or (-3,423 > 1.989). Current Ratio and Debt to Asset Ratio simultaneously have a significant effect on Return on Assets obtained by the regression equation Y = 1.762 + 0.024X1 + -0.154X2 and the determination value is 62.5%. 2,770).
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Stya, Putri Ade, and Nur Kabib. "Pengaruh net profit margin, current ratio, total assets turn over terhadap harga saham dengan laba sebagai variabel mediasi pada perusahaan di JII70." Journal of Accounting and Digital Finance 1, no. 2 (August 29, 2021): 108–24. http://dx.doi.org/10.53088/jadfi.v1i2.130.
Повний текст джерелаАнотація:
This study aims to determine the effect of net profit margin, current ratio, total assets turnover on stock prices with profit as a mediating variable in companies listed on the Jakarta Islamics Index70 (JII70) for the 2018-2020 period. This study uses quantitative data in financial statements with path analysis as data analysis. The population used is 70 companies in JII70 with a sample of 150 for three years. The results showed that the variables of net profit margin and return on assets affected stock prices, while the current ratio and total assets turnover did not affect stock prices. The variable net profit margin and total assets turnover affect the return on assets, while the current ratio variable does not affect the asset return. Furthermore, the return on assets variable can mediate the current ratio variable to the stock price but cannot mediate the net profit margin and total assets turnover variable on the stock price.
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Damayanti, Frenita Damayanti, Lardin Korawijayanti Korawijayanti, and Tutik Dwi Karyanti. "ANALISIS KEMAMPUAN CURRENT RATIO, RETURN ON TOTAL ASSETS, DEBT TO TOTAL ASSETS, TOTAL ASSETS TURNOVER, DAN PRICE EARNING RATIO DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2017." Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) 3, no. 1 (September 14, 2020): 24. http://dx.doi.org/10.32497/akunbisnis.v3i1.1967.
Повний текст джерелаАнотація:
<p><em>This study aims to examine the effect of current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio in predicting profit growth both simultaneously and partially. The sample in this study were 55 manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017.The collected data will be processed and then analyzed using multiple linear regression. The test is carried out using the help of the SPSS for Windows program.</em><br /><em>The results of the analysis show that the current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio simultaneously influence in predicting earnings growth. Partially, only return on total assets and total assets turnover has a significant effect on predicting earnings growth. The value of adjusted R square is 7,7%. This means that 7,7% of profit growth can be explained by independent variable (current ratio, return on total assets, debt to total assets, total asset turnover, and price earning ratio). While the remaining (92,3%) is explained by other variables or other causes.</em></p>
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Karanović, Goran, Ana Štambuk, and Davor Jagodić. "Profitability performance under capital structure and other company characteristics." Zbornik Veleučilišta u Rijeci 8, no. 1 (2020): 227–42. http://dx.doi.org/10.31784/zvr.8.1.21.
Повний текст джерелаАнотація:
The main objective of this paper is to explore how capital structure and other financial characteristics of companies influence Croatian hotel industry performance. This study’s key goal is to analyze the debt-equity structure of hotel industry and to demonstrate its correlation with financial performance. The high significance and impact of hotel industry on the economy in Croatia was main reason why authors opted to investigate it. This study was carried out using panel data methodology on a sample of 19 Croatian hotel companies listed on the Zagreb Stock Exchange during the period of 2003-2017. Return on assets and return on equity were used as performance proxies and dependent variables. Twelve variables as capital structure measures and other company characteristics – cash ratio, current liquidity ratio, structure ratio, debt ratio, debt factor (in years), equity to non-current assets, total assets turnover, current assets turnover, accounts receivables, activity ratio, return on revenue and crises during the 2009-2015 period – were used as independent variables. The findings suggest that cash ratio, structure ratio, debt factor (in years), equity to non-current assets, total assets turnover, activity ratio, accounts receivables, return on revenue and crises in the 2009-2015 period are related to the financial performance of the Croatian hotel industry. Although profitability performance theory and influence of capital structure and other company characteristic on it is widely studied in financial literature, there are not many studies examining the hotel industry, especially in Croatia. Finally, this study should provide managers with additional insights in making optimal financial decisions.
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Katharina, Ninta, Graccella Graccella, Andy Putra, and Vinny Vica Yoanna. "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." Journal of Economic, Bussines and Accounting (COSTING) 4, no. 2 (February 14, 2021): 391–400. http://dx.doi.org/10.31539/costing.v4i2.1887.
Повний текст джерелаАнотація:
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.
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Supatmin, Supatmin. "Pengaruh Likuiditas Dan Solvabilitas Terhadap Profitabilitas Pada PT Telekomunikasi Indonesia Tbk, Jakarta Tahun 2010-2019." Jurnal Disrupsi Bisnis 4, no. 3 (May 20, 2021): 179. http://dx.doi.org/10.32493/drb.v4i3.10370.
Повний текст джерелаАнотація:
Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan solvabilitas terhadap profitabilitas. Metode penelitian yang digunakan yaitu metode kuantitatif. Adapun Sampel dalam penelitian sebanyak 10 tahun. Penelitian ini menggunakan analisis uji asumsi klasik dan analisis regresi linear berganda, uji hipotesis menggunakkan uji statistik yaitu uji t dan uji F dengan menggunakan alat bantu SPSS Versi 24. Hasil penelitian menunjukkan bahwa Variabel Current Ratio berpengaruh terhadap Return On Assets, dan Variabel Debt to Assets Ratio berpengaruh terhadap Retun On Assets. Secara simultan (bersama-sama) Current Ratio dan Debt to Assets Ratio berpengaruh terhadap Return On Assets. Kata Kunci: Likuiditas; Solvabilitas; Profitabilitas
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Arsyanti, Hanna, Fifi Afiyanti Tripuspitorini, and Djoni Djatnika. "Pengaruh Total Assets Turnover dan Current Ratio terhadap Return on Assets pada Perusahaan Properti dan Real Estate di BEI (2014-2018)." Indonesian Journal of Economics and Management 1, no. 1 (November 30, 2020): 150–62. http://dx.doi.org/10.35313/ijem.v1i1.2425.
Повний текст джерелаАнотація:
The research in this final project was toi know and analyze The Effect of Total Assets Turnover and Current Ratio to Return On Assets in Property and Real Estate Companiesl on the Indonesian Stock Exchange in the periode 2014-2018. The type of data used is secondary data in the form of the company’s annuall financial statement. In the research, there are 7 Property and Reall Estate Companies on the Indonesia Stock Exchangei which are sampled research. The research method used is descriptive and quantitative research. The test is done by panel data regression which eviews 10. The selected panell data regression method is Fixed Effect Model. The research result show that Total Assets Turnover has a positive impactt to Return On Assets and Current Ratio has not impact to Return On Assets. Total Assets Turnover and Current Ratio have a simultaneous effect to Return On Assets.
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Utami, Melia Trie, and Gusganda Suria Manda. "PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS." Moneter - Jurnal Akuntansi dan Keuangan 8, no. 1 (April 1, 2021): 1–8. http://dx.doi.org/10.31294/moneter.v8i1.8798.
Повний текст джерелаАнотація:
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.
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Irman, Mimelientesa, and Astri Ayu Purwati. "Analysis On The Influence Of Current Ratio, Debt to Equity Ratio and Total Asset Turnover Toward Return On Assets On The Otomotive and Component Company That Has Been Registered In Indonesia Stock Exchange Within 2011-2017." International Journal of Economics Development Research (IJEDR) 1, no. 1 (January 2, 2020): 36–44. http://dx.doi.org/10.37385/ijedr.v1i1.26.
Повний текст джерелаАнотація:
A good company can be seen from the level of return on assets invested, and it affects the interest of an investor to invest in. But the high or low level of profit can be influenced by the financial performance of one of the financial performance is the Current Ratio, Debt to Equity Ratio, and Total Asset Turnover.
Therefore, a study was conducted to find out whether the Current Ratio, Debt to Equity Ratio, and Total Asset Turnover had an effect on Return On Assets in Automotive and Component companies listed on the Indonesia Stock Exchange for the period 2011-2017. The study population consisted of 12 companies selected by purposive sampling. Financial report data is obtained from the Indonesia Stock Exchange (IDX).
The data analysis technique used is multiple linear regression analysis with SPSS 19.0 and SMART PLS 2019 application tools. The results obtained from this study are the Current Ratio which has a significant effect on Return On Assets, Debt to Equity Ratio has a not significant negative effect on Return On Assets, and Total Asset has a significant positive effect on Return On Assets.
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Aulia, Junda Nur, Hendra Sanjaya Kusno, and Saiful Ghozi. "PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN RETURN ON ASSET (ROA) TERHADAP RETURN SAHAM PADA BANK." Manajemen & Bisnis Jurnal 7, no. 2 (September 1, 2021): 46–57. http://dx.doi.org/10.37303/embeji.v7i2.130.
Повний текст джерелаАнотація:
This study goals to determine the effect of current ratio (CR), debt-to-equity ratio (DER) and return on belongings (ROA) on return on equity. owned at conventional banks listed on the Indonesian Stock Exchange throughout the period 201 -2020 The facts used in this learn about is taken from the annual document posted by way of the Indonesia Stock Exchange (IDX) for duration 201 -2020. The analytical method used is a couple of linear regression evaluation to determine the affect of the unbiased variable on the based variable. The sample measurement used to be determined the use of the rational sampling method and the pattern used in this find out about was only 20 traditional banks. The results of this study furnish empirical proof that cutting-edge ratio (CR), debt ratio (DER) and return on assets (ROA) have an effect on inventory returns. Then, the effects of this learn about show that modern-day ratio (CR) has no impact on inventory returns, debt-to-equity ratio (DER) has a positive and good sized effect on stock returns. stock returns and return on assets (ROA) have a positive and widespread effect on return on equity.
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Khusnul Armyta, Zulfa, Suhendro, and Yuli Chomsatu Samrotun. "Faktor-Faktor yang Mempengaruhi Return On Assets." JRB-Jurnal Riset Bisnis 3, no. 2 (April 23, 2020): 124–30. http://dx.doi.org/10.35592/jrb.v3i2.1220.
Повний текст джерелаАнотація:
The main purpose of the establishment of a company is to obtain profit. In an effort to achieve these objectives, it is necessary to have a good management of financial performance so that it can achieve optimal profits. A company can be said to be able to manage financial performance well if the company is able to maintain economic conditions in any situation from its ability to meet financial obligations, is able to use its assets to make a profit, and can develop its business. In this study to measure the level of development of companies in the consumer goods industry sector using profitability ratios. One measure of profitability ratios is ROA (Return on Assets) in a company. This study aims to examine the Current Ratio, Total Asset Turn Over, Company Size and Sales Growth on Return on Assets in the consumer goods industry sector in the period 2013-2018. Sampling using purposive sampling and obtained 144 observation samples from 24 companies. Hypothesis testing is done using multiple linear regression. The results of hypothesis testing show that the Current Ratio and Firm Size variables have a significant effect on Return On Assets, while the Total Asset Turn Over and Sales Growth variables have no effect on Return On Assets.
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INNAWATI, INNAWATI. "PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO DAN TOTAL ASSET TURN OVER TERHADAP RETURN ON ASSETS PADA KOPERASI DI KABUPATEN GRESIK TAHUN 2013-2015 (STUDI PADA KOPERASI YANG MELAPORKAN DI DISKOPERINDAG)." MANAJERIAL 5, no. 1 (April 16, 2019): 1. http://dx.doi.org/10.30587/manajerial.v5i1.733.
Повний текст джерелаАнотація:
This study aims to examine the Effect of Current Ratio, Debt to Asset Ratio and Total Asset of Turn Over On Return on Assets in cooperatives in Gresik Regency in 2013-2015 (Studies in Cooperatives reported in Diskoperindag). The population in this study were 28 coopertives. which includes cooperatives that get profit. The sample uses saturated samples, where all members of the population are used as samples and obtain data from 84 cooperatives during the 3-year observation period. The analysis technique used is multiple linear regression and hypothesis testing using partial t test. The result of the research with the regression equation Y = a b1X1 b2X2 b3X3, shows that the current ratio is positively related to return on assets, because the coefficient is positive 4.05E-009, while the debt to asset ratio has a negative relationship with return on assets because the coefficient is negative - 0.001 and the total asset turnover also has a positive relationship with return on assets because the positive coefficient is 0.001. While the partial current ratio does not affect the return on assets in cooperatives that make a profit in Diskoperindag in Gresik district in the 2013-2015 period, because the t-count value is 0.019 smaller with t-table that is equal to 1.990. And partially the debt to asset ratio negatively affects return on assets in cooperatives that report consistent financial statements and cooperatives that benefit at Diskoperindag in Gresik regency for the period 2013-2015, because the t-count value is -4.259 smaller with t -table equal to 1.990. And total asset turn over partially affects return on assets in cooperatives that report consistent financial statements and cooperatives that benefit from Gresik District Diskoperindag for the 2013-2015 period.
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Virby, Shelby. "PENGARUH CURRENT RATIO (CR) DAN DEBT TO ASSETS RATIO (DAR) TERHADAP RETURN ON ASSETS (ROA) (Studi Kasus pada PT.Electronic City Tbk yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2017)." JURNAL SeMaRaK 3, no. 1 (February 24, 2020): 126. http://dx.doi.org/10.32493/smk.v3i1.4514.
Повний текст джерелаАнотація:
ABSTRAK Tujuan dari penelitian yankg dilakukan adalah untuk mengetahui current ratio pada PT. Electronic City, Tbk, untuk mengetahui debt to assets ratio pada PT. Electronic City, Tbk, untuk mengetahui return on assets pada PT. Electronic City, Tbk. Dan untuk mengetahui current ratio dan debt to assets ratio terhadap return on assets pada PT. Electronic City, Tbk. Objek dalam penelitian ini adalah PT. Electronic City, Tbk.yang terdaftar di Bursa Efek Indonesia (BEI). Metode yang digunakan pada penelitian ini adalah metode deskriptif dengan menggunakan pendekatan asosiatif. Data yang digunakan adalah data sekunder, yang diperoleh dari situs www.idx.co.id. Pengelolaan data diolah dengan menggunakan program software Statistical Product and Service Solution (SPSS) versi 20.0, analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linear berganda, koefisien determinasi, dan uji t serta uji f. Berdasarkan data yang diperoleh, hasil pengujian asumsi klasik bahwa data berdistribusi normal, tidak terjadi multikolinearitas, tidak terjadi heteroskedastisitas dan tidak ada autokorelasi. Hasil dari analisis regresi linear berganda yaitu Y= 32,756 – 0,026X1 – 0,291X2 + ɛ. Hasil pengujian determinasi menunjukan bahwa Current Ratio (CR) dan Debt to Assets Ratio (DAR) dapat menjelaskan Return On Assets (ROA) sebesar 40,4% sedangkan sisanya 59,6% dipengaruhi oleh variabel lain yang tidak dijelaskan didalam penelitian ini. Berdasarkan hasil uji t menunjukan bahwa secara parsial variabel Current Ratio (CR) tidak terdapat pengaruh signifikan terhadap Return On Assets (ROA) dimana Thitung < Ttabel (-2,167 < 2,306) Diperoleh signifikansi 0,067 > 0,05 Sedangkan secara parsial Debt to Assets Ratio (DAR) tidak terdapat pengaruh signifikan terhadap Return On Assets (ROA) dimana Thitung < Ttabel (-1,871 < 2,306) diperoleh signifikansi 0,103 > 0,05 Berdasarkan hasil uji F menunjukan bahwa secara simultan Current Ratio (CR) dan Debt to Assets Ratio (DAR) tidak terdapat pengaruh signifikan terhadap Return On Assets (ROA) dimana Fhitung < Ftabel (2,373 < 4,74) diperoleh signifikansi (0,163 > 0,05). Kata kunci: Current Ratio, Debt to Assets Ratio, Return On Assets
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Wawo, Andi Basru, Ahmad Juliana, Muhammad Irfandy Azis, and Arif Nursandi. "The Role of Company Age in Moderating Stock Return of Food and Beverage Companies." ATESTASI : Jurnal Ilmiah Akuntansi 4, no. 2 (September 30, 2021): 272–81. http://dx.doi.org/10.33096/atestasi.v4i2.934.
Повний текст джерелаАнотація:
The purpose of this research is to determine the factors that influence the return of shares in food and beverage firms listed on the IDX from 2016 to 2019. Purposive sampling is utilized by as many as 12 companies in the sample selection procedure. Multiple regression analysis and moderation regression analysis were used to analyze the data, with the spss application version 16 for Windows being used. This study revealed that Return on Assets (ROA) had a positive and significant effect on stock returns. In contrast, Net Profit Margin (NPM) and Current Ratio (CR) did not affect stock returns. The age of the company does not affect the effect of Return on Assets (ROA), Net Profit Margin (NPM), and Current Ratio (CR) on stock returns.
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Irawati, Irawati. "PENGARUH CURRENT RATIO DAN DEBT RATIO TERHADAP RETURN ON ASSETS PADA PT. SUMBER MAHTERA KENCANA RENGAT." Jurnal Manajemen dan Bisnis 7, no. 3 (September 30, 2018): 53–62. http://dx.doi.org/10.34006/jmb.v7i3.13.
Повний текст джерелаАнотація:
Penelitian ini dilakukan pada Perusahaan Pelayaran PT. Sumber Mahtera Kencana Rengat, tepatnya berada di desa Kuala Cenaku. Adapun tujuan dari Penelitian ini adalah untuk mengetahui pengaruh Current Ratio dan Debt Ratio terhadap Return on Assets baik secara simultan maupun secara parsial. Jenis data yang digunakan dalam penelitian ini adalah Data Sekunder yang berupa laporan keuangan perusahaan.
Dari hasil diperoleh bahwa Y= 9,489 – 0,026 X1 + 0,06 X2 yang berarti jika X1 dan X2 sama dengan 0 maka Return on Assets adalah 9,489. Dan jika X 1 naik satu satuan sementara X2 tetap maka Return on Assets akan turun sebesar 0,026. Sebaliknya jika X2 naik satu satuan sementara X1 tetap maka akan memberi pengaruh kenaikan terhadap Return on Assets sebesar 0,06. Kemudian berdasarkan analisa korelasi diperoleh R sebesar 0,462 yang berarti hubungan antara Current Ratio dan Debt Ratio terhadap Return on Assets mempunyai hubungan yang sedang. Sementara uji hipotesis secara simultan diperoleh Fhitung< Ftabel (0,544 < 6,94) berarti tidak signifikan. Sedangkan secara parsial untuk Current Ratio terhadap Return on Assets thitung> ttabel ( -0,97 >-2,571) sementara Debt Ratio terhadap Return on Assets thitung< ttabel (0,368 <2,571 ) yang berarti sama-sama tidak signifikan.
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Tah, Kenneth A., and Oscar Martinez. "The effects of securitized asset portfolio specialization on bank holding company’s return, and risk." Studies in Economics and Finance 33, no. 4 (October 3, 2016): 679–87. http://dx.doi.org/10.1108/sef-11-2015-0267.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is to examine the effect of specialization of the securitized assets portfolio on banks’ performance and securitization risk. In doing so, the paper addresses two important issues. First, whether the efficient risk–return trade-off for securitized asset portfolios is consistent with the principles of diversification. Second, whether the relationship between bank-level returns and securitized assets portfolio specialization is non-linear in securitization risk. Design/methodology/approach This paper used the fixed-effects panel regression model on US bank holding company data for the period 2001:Q2 to 2014:Q1. Findings The results show that securitized assets portfolio specialization increases returns and also reduces securitization default risk; banks’ return and securitized assets specialization are dependent in a non-linear manner on banks’ securitization risk. Additionally, it was also found that lower bank performance leads to higher securitization risk. Originality/value This paper is of value by demonstrating that diversification (specialization) of securitized assets portfolio would achieve better bank performance in low-risk (high-risk) scenarios.
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Yulianto, Alfi, and Aditya Hermawan. "Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia." Accounting Research Unit (ARU Journal) 2, no. 1 (April 17, 2021): 1–15. http://dx.doi.org/10.30598/arujournalvol2iss1pp1-15.
Повний текст джерелаАнотація:
The purpose of this study was to identify and analyze the factors that affect the profitability of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The choice of a manufacturing company because this company has a high profitability ratio (ROA), this means that the company in obtaining high profitability is influenced by many factors. While the selection of the period 2017 - 2019 as a sample because it can describe the relatively new conditions in the Indonesian capital market. The sampling technique used is the purposive sampling method, the type of judgment sampling, namely the sample is selected using certain considerations that are tailored to the research objectives or research problems developed. The source of data used in this study is secondary data derived from the sample company's financial statements obtained from the Indonesia Stock Exchange through its official website, namely www.idx.co.id and previous research reports that support this research. the current ratio hypothesis is not accepted, which means that the current ratio has no effect on return on assets. This is because a current ratio that is too high indicates an excess of idle current assets, so it is not good for the company's profitability because current assets generate lower returns than fixed assets. Debt to total asset ratio is not accepted, which means debt to total asset ratio has no effect on return on assets. This is due to the small portion of the debt to total asset ratio, causing a small amount of loan capital used to generate profitability for the company. Sales growth is not accepted, which means that sales growth has no effect on return on assets. This is due to the lack of increasing sales growth from year to year, causing the company's profitability to be low.
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Arohmawati, Putri Puji, and Tri Kartika Pertiwi. "PREDICTING OF FINANCIAL DISTRESS WITH THE ALTMAN Z-SCORE MODEL OF RETAIL COMPANIES LISTED ON IDX." Jurnal Ekonomi Balance 17, no. 2 (December 26, 2021): 273–80. http://dx.doi.org/10.26618/jeb.v17i2.6273.
Повний текст джерелаАнотація:
This research aims to examine and analyze the impact of current ratio, return on assets, debt to asset ratio, and total asset turnover rate on the estimated financial distress status of retail trading companies listed on the Indonesian stock exchange. This research is a quantitative research. The data used in this study are second hand data. The totality of this research is the retail trade sub-sector companies that were listed on the Indonesian Stock Exchange from 2015 to 2019. The sampling technique is purposeful sampling, with a total of 17 companies. The analysis method used is logistic regression analysis. The results of this research analysis have a significant impact on the variable current ratio, asset return, asset liability ratio and total asset turnover. In part, the current ratio variable has a negative and significant effect, the asset return rate variable has a negative and significant effect, the asset liability ratio variable has a negative and insignificant effect, and the total asset turnover rate variable has a negative and significant effect. Estimate the financial distress status of companies in the retail trading sub-sector listed on the Indonesian Stock Exchange.Keywords: Financial distress, Current Ratio, Return On Assets, Debt to Assets Ratio, Total Assets Turnover
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Nurhayati, Nurhayati, Anis Iftitah Hidayati, and Elok Sri Utami. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI." BISMA: Jurnal Bisnis dan Manajemen 14, no. 3 (November 30, 2020): 172. http://dx.doi.org/10.19184/bisma.v14i3.16171.
Повний текст джерелаАнотація:
This study aims to analyze the effect of the current ratio (as a measure of the liquidity ratio), debt ratio (as a measure of the solvency ratio), total asset turnover (as a measure of activity ratio), gross profit margin, and return on assets (as a measure of the ratio. profitability) on the profit growth of mining sector companies. The sample consisted of 37 mining sector companies listed on the IDX during the 2015-2018 period taken by the purposive sampling method. The data analysis method used is multiple linear regression analysis. The study results indicate that the current ratio, debt ratio, total asset turnover, and return on assets significantly affect profit growth. Meanwhile, the gross profit margin variable does not affect profit growth. These results inform that the current ratio, debt ratio, total asset turnover, and return on assets can be used to predict the mining companies' future profit growth. Meanwhile, the gross profit margin cannot be used as a predictor of profit growth.
Keywords: current ratio, debt ratio, gross profit margin, growth of profit, return on asset, total asset turnover
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Budianto, Erwin, and Siti Romlah. "PENGARUH NET INTEREST MARGIN DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSETS." Jurnal Ilmu Keuangan dan Perbankan (JIKA) 8, no. 1 (July 30, 2019): 13–24. http://dx.doi.org/10.34010/jika.v8i1.1918.
Повний текст джерелаАнотація:
This study to determine the effect and analyze of the Net Interest Margin and Non Performing Loan partial influence on Return on Assets banking companies in Indonesia Stock Exchange. The approach taken in this research is quantitative and associative approach. The population in this research are all banking go public companies listed in Indonesia Stock Exchange which amounted to 43 companies. The sample in this research is 7 companies. The independent variables used in this study are Net Interest Margin and Non Performing Loan and dependent variable is Return on Assets Data collection techniques using documentation. The method of analysis used is the normality test, the classical assumption test, simple linear regression test, hypothesis test and coefficient of determination. Data processing in this study using Software SPSS (Statistic Package for the Social Scien) 25 for window. The results show that partially, Net Interest Margin has an effect on Return on Assets. While Non Performing Loan has no effect on Return on Assets.
Keywords : Net Interest Margin, Non Performing Loan, Return on Assets
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Iskandar, Yusuf. "THE EFFECTS OF ROA, ROE, NPL, AND OPERATING EXPENSES TO OPERATING REVENUES ON STOCK RETURN AT COMMERCIAL BANKS IN INDONESIA." Jurnal Aplikasi Manajemen 18, no. 4 (December 1, 2020): 704–11. http://dx.doi.org/10.21776/ub.jam.2020.018.04.09.
Повний текст джерелаАнотація:
Stock return is one indicator to show the performance of banks in Indonesia. This study aimed to empirically examine the effect of return on assets (ROA), return on equity (ROE), non-performing loans (NPL), and operating expenses to operating revenues on stock returns on commercial banks listed on the Indonesia Stock Exchange (IDX) years 2016-2018. For this reason, as many as 15 banks that meet the criteria were taken as samples in this study. The collected data were then analyzed using multiple regression analysis to test the proposed hypotheses. Several findings in this study indicated that each element, namely returns on assets, return on equity, non-performing loans, and operating expenses to operating revenues, respectively, had a significant effect on stock returns. Based on these findings, it was recommended that banking companies could manage financial ratios optimally to maximize stock return.
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Sonia, Lita. "The Effect of Economic Value Added (EVA) and Return on Assets (ROA) on Stock Returns." Almana : Jurnal Manajemen dan Bisnis 4, no. 3 (December 17, 2020): 441–53. http://dx.doi.org/10.36555/almana.v4i3.1504.
Повний текст джерелаАнотація:
Financial information on companies that go public is useful for investors as a basis for evaluating a company to make investment choices. One of the aspects that will be assessed by investors is financial performance. Recently, a new approach has been developed in measuring performance known as Economic Value Added (EVA). and Return On Assets (ROA). This study aims to determine the effect of Economic Value Added and Return On Assets on Stock Returns in the companies sub-sector of beauty and household needs. This study uses a non-probability sample because the company’s income statement and balance sheet are incomplete. Data collection was performed using internet hard reset library research and journals. Statistical methods use multiple linear regression with hypothesis testing partial statistical tests ( t-test) and simultaneous tests (f-test). The result of this indicates that the Economic Value Added partiality influences Stock Return and Return On Assets does not affect the Stock return. This is indicated by the calculated t-value of variable X1= sig 0,024, X2= t-value 2,713 partially no effect on stock returns. While simultaneously obtained the calculated f-value of 3,936. This the obtained that Economic Value Added and Return On Assets simultaneously effect on Stock Returns.
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Eksandy, Arry, and Dirvi Surya Abbas. "Relevansi Nilai Earning per Share, Price Book Value, Cash Flow, Current Ratio dan Harga Saham: Return on Asset Sebagai Pemoderasi." Jurnal Akuntansi 12, no. 2 (October 26, 2020): 187–202. http://dx.doi.org/10.28932/jam.v12i2.2152.
Повний текст джерелаАнотація:
The purpose of this study is to determine the results of Earnings Per Share, Book Value Equity, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Current Ratio, Asset Returns and Asset Returns moderate Operating Cash Flow to Share Prices in manufacturing companies found in Indonesia stock exchange. This research population publishes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria the number of samples obtained by 9 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results showed that Earnings Per Share and Book Value of Equity showed a positive effect on the Share Price, then, Funding Cash Flow, Return on Assets and Return on Assets moderate the Operating Cash Flow negatively evaluating the Stock Price. Whereas Operating Cash Flow, Investment Cash Flow, and Current Ratio do not affect the stock price.
Keywords: Stock Prices, Cash Flow, Finance Ratio
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Pane, Jordan Kristian Bonar, Meliyani Meliyani, Diana Theresia Br Pandia, Stephen Windu Sihombing, and Mila Yulia Herosian. "PENGARUH DAR, ROA, CR TERHADAP HARGA SAHAM DI PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2015-2019." ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) 8, no. 2 (June 21, 2021): 35–45. http://dx.doi.org/10.36987/ecobi.v8i2.2161.
Повний текст джерелаАнотація:
This study analyzes the effect of Debt to Asset Ratio, Return On Assets, Current Ratio on Stock Prices in Consumer Goods Industrial Sector Companies listed on the IDX. The sample used in this study were 25 manufacturing sub-sector companies on the Indonesia Stock Exchange for the 2015-2019 period using the documentation method. existing data are published and listed on the IDX. Approach This research uses quantitative research and this type of research uses descriptive statistical research. The results showed that the Debt to Asset Ratio had an effect on stock prices, Return On Assets had no effect on stock prices and the Current Ratio had an effect on stock prices. Simultaneously Debt to Asset Ratio, Return On Assets, Current Ratio have an influence on the dependent variable, namely stock prices
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Bandara, Herath Mudiyanselage Kasun Salitha, Ahamed Lebbe Mohamed Jameel, and Haleem Athambawa. "Credit Risk and Profitability of Banking Sector in Sri Lanka." Journal of Economics, Finance and Accounting Studies 3, no. 1 (April 14, 2021): 65–71. http://dx.doi.org/10.32996/jefas.2021.3.1.6.
Повний текст джерелаАнотація:
This paper aims to investigate the impact of credit risk on the profitability of the banking sector in Sri Lanka. The profitability is measured with and Return on Assets. At the same time, credit risk is quantified with four indicators: Non-performing loan Ratio (NPLR), Loan to Deposit Ratio (LDR), Net Charge off Ratio (NCOR), and Capital Adequacy Ratio (CAR). Data from thirteen banks over eight years from 2010 to 2017 was analyzed using panel data regression analysis. The finding shows that the Profitability of the Banking Sector in Sri Lanka has been determined by important determinants such as credit risk. The study further finds that non-performing loans have negative and significant return on assets. However, the net charge-off ratio and the loan to deposit ratio are not important variables for expanding the bank's profitability. On the other hand, the CAR positively impacts returns on assets. The study suggested the need to strengthen the management of credit risk in order to preserve Sri Lankan banks' current profitability.
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Hidayat, Rahmat Hidayat, Vera Ika Putri, and Dita Sayidina Harahap. "CURRENT RATIO DAN RETURN ON ASSETS TERHADAP STRUKTUR MODAL DI BURSA EFEK INDONESIA." Jurnal Keuangan dan Bisnis 18, no. 2 (October 10, 2020): 20–33. http://dx.doi.org/10.32524/jkb.v18i2.60.
Повний текст джерелаАнотація:
This research aims to determine the effect of current ratio on capital structure (DAR) and return on assets on capital structure (DAR) listed on the Indonesia Stock Exchange. Population and samples used in this study were 8 advertising, media, and printing companies listed on the Indonesia Stock Exchange in the 2011-2015 period. The sample used was purposive sampling. The data analysis technique used is multiple linear regression. The results showed that partially the influence of the current ratio on capital structure (DAR) with a sig value of 0.076, there was an effect of return on assets on capital structure (DAR) with a sig value of 0.025. The simultaneous results show that the current ratio and return on assets influence the capital structure with a sig value of 0.011. The amount of the coefficient of determination (R-Square) is 0.956. This shows that 95.6% of the dependent variable, namely capital structure (DAR), can be explained by the independent variables, namely Current Ratio and Return On Assets.
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Yulinartati, Yulinartati. "ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DENGAN MODEL DISKRIMINAN." JURNAL AKUNTANSI UNIVERSITAS JEMBER 10, no. 2 (March 31, 2015): 97. http://dx.doi.org/10.19184/jauj.v10i2.1253.
Повний текст джерелаАнотація:
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