scholarly journals Pengaruh Working Capital Turn Over Ratio Dan Current Ratio Terhadap Profitabilitas (Studi Kasus Pada PT. Gudang Garam Tbk Di Bursa Efek Periode 2011 – 2018)

2020 ◽  
Vol 1 (1) ◽  
pp. 23-29
Author(s):  
Minsyah Fuadi ◽  
Ahmadi Aidi
Keyword(s):  
Opposite Effect ◽  
Stock Exchange ◽  
Financial Statements ◽  
T Test ◽  
Working Capital ◽  
Current Ratio ◽  
Turn Over

The purpose of the research is to examine the influence of Working Capital Turn Over Ratio and Current Ratio on Profitability by using a measure of Return In Investment. Sampling from this study was taken from the financial statements of PT. Gudang Garam Tbk in the 2011-2018 period from the Indonesia Stock Exchange and data processed using the SPSS version 24 programs.The results of this study indicate that Working Capital Turn Over Ratio has a positive and significant effect on Return In Investments based on the results of the t test obtained Working Capital Turn Over Ratio has a tcount of 6.240 greater than the value of t-table which is 2.051. While the Current Ratio has a negative and opposite effect on the Return In Investment, with a t-count of -3,395 greater than the value of t-table that is 2,051. As the simultaneous Working Capital Turn Over and Current Ratio has an effect on Return In Investments with a significant 0,000 smaller than alpha (α) = 0.05.

scholarly journals ANALISIS PENGARUH EFISIENSI MODAL KERJA, LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2011 -2014

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Erwin Dyah A. ◽  
Umi Kholifah
Keyword(s):  
Consumer Goods ◽  
Return On Investment ◽  
Stock Exchange ◽  
Financial Statements ◽  
Working Capital ◽  
Current Ratio ◽  
Significance Level ◽  
Equity Ratio ◽  
Capital Efficiency ◽  
Level Of Significance

Research on the influence of the efficiency of working capital, liquidity and solvency to profitability on industrial consumer goods intends to analyze effect to working capital efficiency, liquidity and solvency to profitability on industrial consumer goods. The research data acquired of financial statements (secondary) and processed using SPSS 22.0 program. Objects of this research were industrial consumer goods companies listed on the Indonesian Stock Exchange (ISE) in the period 2011 to 2014 with sample of as many as 16 companies. The results of research to point out that : (1) Partially only variable working capital turnover (WCT) and the current ratio (CR) which has a significant influence on the return on investment (ROI) while the variable debt to equity ratio (DER) was not proven significant effect on return on investment (ROI), it is confirmed from the results of t-test showed significance level obtained from variable working capital turnover (WCT) and the current ratio (CR) is smaller than the standard used is 0% and 3,3% from 5% whereas the level of significance of variable debt to equity ratio (DER) is greater than the standard used is 23,7% of 5%. (2) simultaneously, working capital turnover (WCT), current ratio (CR) and debt to equity ratio (DER) on return on investment (ROI) have a positive and significant effect on return on investment (ROI), which is evident from the results of the f-test showed significance level obtained is smaller than the standard used is 0% from 5%. (3) Variable working capital turnover (WCT) has a dominant influence on the return on investment (ROI) with a correlation obtained by 25,71%.Keywords : working capital efficiency (WCT), liquidity (CR), solvency (DER), profitability (ROI), industrial consumer goods companies.

scholarly journals Analisis Pertumbuhan Laba Dalam Rasio Keuangan Pada Pt Semen Indonesia Tbk

2021 ◽  
Vol 1 (1) ◽  
pp. 1-5
Author(s):  
Vina Arnita ◽  
Aulia Aulia ◽  
Eky Ermal Muttaqin ◽  
Suryani Suryani
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Financial Statements ◽  
T Test ◽  
Profit Margin ◽  
Current Ratio ◽  
Return On Equity ◽  
Test Hypothesis ◽  
Basic Industry ◽  
Profit Growth

This research was aimed to know the effects of variable Current Ratio, Total Assets Turnover, Gross Profit Margin, dan Return on Equity could be used to predict profit growth. The data used were the financial statements. Those were the Statement of Comprehensif Income and Statement of Financial Posisition of 5 basic industry and chemicals companies listed in Indonesian Stock Exchange from 2011 – 2017. To test hypothesis could be used regression analysis, T-test, F-test, and classical assumption test. The result of research showed that Total Assets Turnover, Gross Profit Margin, dan Return on Equity were significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange while Current Ratio weren’t significant effect to predict profit growth at basic industry and chemicals companies listed in Indonesian Stock Exchange.

scholarly journals Pengaruh Current Ratio dan Total Asset Turnover Terhadap Return On Asset (Studi Kasus Industri Pertambangan Sub Sektor Minyak Dan Gas Bumi di Bursa Efek Indonesia Periode 2015-2019)

2021 ◽  
Vol 6 (1) ◽  
pp. 109
Author(s):  
Fadil Iskandar
Keyword(s):  
Empirical Study ◽  
Oil And Gas ◽  
Stock Exchange ◽  
Mining Industry ◽  
T Test ◽  
Total Asset ◽  
Current Ratio ◽  
F Test ◽  
Asset Turnover ◽  
Turn Over

This research aims, first to analyze how ts that affect the Current Ratio, and Total Asset TurnOver on Return on Asset of simultaneous empirical study on mining industry sub sector of oil and gas at listed in Indonesia Stock Exchange period 2015-2019. Secondly to analyze how that affect the Current Ratio, Total Turn Over Assets and Total Asset TurnOver on Return on Asset of partially empirical study on mining industry sub sector of oil and gas at listed in Indonesia Stock Exchange period 2015-2019. The research methodology is descriptive and quantitative analysis methods. Data used is secondary data. The population become object in this research is mining industry sub sector of oil and gas industries period 2015-2019. Amount sample the used is three industry company and still stand up during period of perception and also publicized of year of 2015-2019 by Indonesian Stock Exchange the analysis multiple regression, hypotesis test so determinant coefficient F test and t test. The object of this research is mining industry sub sector of oil and gas industries listed on the Stock Exchange Indonesia 2015-2019 have seven (7) emiten is PT Ratu Prabu Energi,Tbk (ARTI), PT Astrindo Nusantara Infrastruktur, Tbk, PT Elnusa Tbk PT Energi Mega Persada Tbk, PT Surya Esa Perkasa Tbk, PT Medco Energi Internasional Tbk, PT Radiant Utama Interinsco Tbk. Research results model of regression equation is Y = 2,300 - 0.837 X1 + 0.404 X2 +. F test result, it is known that variabels Current Ratio and Total Asset Turn Over simultaneously significant effect on Return on Asset. F count larger than F table (5,722 > 3,29) or comparing the significant level of 0.05 then (0.008 < 0.05) then Ho is rejected and Ha accepted. Based on the results of the t test, Current Ratio and Total Asset Turnover variable have significant effect on Return on Asset. Conclusion is the variable Current Ratio and Total Asset Turn Over variabels simultaneously and partially significant effect on Return on Asset

scholarly journals PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM PADA INDUSTRI OTOMOTIF DAN KOMPONENNYA DI BURSA EFEK INDONESIA PERIODE 2011-2016

2020 ◽  
Vol 22 (2) ◽  
Author(s):  
Andrea Alvionata Heryanda ◽  
Fajri Andrianto
Keyword(s):  
Stock Return ◽  
Stock Exchange ◽  
Asset Price ◽  
Secondary Data ◽  
T Test ◽  
Total Asset ◽  
Coefficient Of Determination ◽  
Current Ratio ◽  
Library Research ◽  
Turn Over

The title of this research is “The effect Fundamental Factors  to Stock Return of Automotive and allied  Industry in Indonesia Stock Exchange period 2011-2016 ”. The aims of this research are to know are fundamental facktors have influence which is sigificant in simultan and partial to stock return, and to know which of the variable dominant have an effect which is significant to common price of Automotive and allied  Industries in Indonesia Stock Exchange period 2011-2016. In this Research there are 12 firms. This researches used secondary data collected by using library research method, and for analysis test the researches used Panel data method. Analysisi tools used are a “f” test, “t” test, and coeffisient of determination. Based on “t” test the research know that in partial only Return On Asset have influence which is sigificant to stock return. Based on coefficient of determination know that amount of current ratio, debt to equtity ratio, total asset turn over, return on asset dan price earning ratio have not influence which is significant in simultant  to stock return. We know that for return on asset most influences on Stock return. Keyword : Current  Ratio,  Debt to Equity Ratio,  Total Asset Turn Over,  Return On Asset, Price, Earning Ratio and Stock Return

scholarly journals The influence of financial ratios and companies size to predict conditions of financial distress: researches on companies listed on indonesian stock exchange for the period 2013-2017

2021 ◽  
Vol 6 (1) ◽  
pp. 27
Author(s):  
Dahlia Dahlia
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Regression Testing ◽  
T Test ◽  
Company Size ◽  
Current Ratio ◽  
Natural Logarithm ◽  
Equity Ratio ◽  
Turn Over ◽  
Research Period

This research aims to determine the condition of financial distress by using the Indicator Current ratio, Debt to Equity ratio, Total Assets Turn Over and company size (SIZE) measured in the natural logarithm of Total Assets.The research period was 2013-2017 by dividing 2 groups of companies, namely between companies that suffered losses and companies that did not suffer losses. Data analysis, with Descriptive, Logistic Regression testing and Independent Sample T test. The results of the research obtained that the hypothesis for Current ratio and SIZE does not match the results; Total Assets Turn Over affects bankruptcy and Debt to equity ratio has no effect on bankruptcy.From the different tests obtained results there are significant differences between the group of companies in financial distress conditions and companies that are safe.Keywords: financial distress, current ratio, debt to equity ratio, total asset turn over, size, different test T test 

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR JAKARTA ISLAMIC INDEX YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 16 (4) ◽  
pp. 516-528
Author(s):  
Abdullah Abdullah
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Financial Statements ◽  
Working Capital ◽  
Current Ratio ◽  
Return On Equity ◽  
Share Prices ◽  
Equity Ratio ◽  
Influential Variable ◽  
Observation Period

ABDULLAH, 2019. Effect of Financial Performance on Stock Prices on the Jakarta Islamic Index Sector Companies listed on the Indonesia Stock Exchange in 2016-2019. This study aims to determine the effect of Current Ratio, Debt to Equity Ratio, Return On Equity, and Working Capital Turnover partially, as well as simultaneously on the Stock Prices of the Jakarta Islamic Index Sector Companies listed on the Indonesia Stock Exchange in 2016-2019. The population in this study is the Jakarta Islamic Index Sector Companies listed on the Indonesian stock exchange as many as 30 companies. The sample of this study was 10 (ten) companies selected based on criteria, namely: Jakarta Islamic Index Sector Companies listed on the Indonesia Stock Exchange Period 2016-2019; Publish audited financial statements; Having profit; and have distributed cash dividends during the observation period. The results of this study indicate that the Current Ratio (X1) Debt to Equity Ratio (X2) and Working Capital Turnover (X4) partially have no significant effect. Whereas Return On Equity (X3) has a positive and significant effect on stock prices on the Jakarta Islamic Index Sector Companies listed on the Indonesia Stock Exchange Period 2016-2019. Simultaneously Current Ratio (X1), Debt to Equity Ratio (X2), Return On Equity (X3), and Working Capital Turnover (X4) have a positive and significant effect on the Share Prices of Jakarta Islamic Index Companies in the Indonesia Stock Exchange Period 2016-2019. The dominant influential variable is Return On Equity (X3).   ABDULLAH, 2019. Pengaruh Kinerja Keuangan Terhadap Harga Saham pada Perusahaan Sektor Jakarta Islamic Index yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019. Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio, Return On Equity, dan Working Capital Turnover secara parsial, maupun simultan terhadap Harga Saham pada Perusahaan Sektor Jakarta Islamic Index yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019. Populasi dalam penelitian ini adalah Perusahaan Sektor Jakarta Islamic Index yang terdaftar di bursa efek Indonesia sebanyak 30 perusahaan. Sampel penelitian ini adalah 10 (sepuluh) perusahaan yang dipilih berdasarkan criteria yaitu: Perusahaan Sektor Jakarta Islamic Index yang terdaftar di Bursa Efek Indonesia Periode 2016-2019; Menerbitkan laporan keuangan yang telah diaudit; Memiliki keuntungan (profit); dan pernah membagikan Cash Deviden selama periode pengamatan. Hasil penelitian ini menunjukkan bahwa Current Ratio (X1) Debt to Equity Ratio (X2) dan Working Capital Turnover (X4) secara parsial tidak berpengaruh signifikan. Sedangkan Return On Equity (X3) berpengaruh positif dan signifikan terhadap harga saham pada Perusahaan Sektor Jakarta Islamic Index yang terdaftar di Bursa Efek Indonesia Periode 2016-2019. Secara Simultan Current Ratio (X1), Debt to Equity Ratio (X2), Return On Equity (X3), dan Working Capital Turnover (X4) berpengaruh Positif dan Signifikan terhadap Harga Saham pada Perusahaan Sektor Jakarta Islamic Index yang terdaftar di Bursa Efek Indonesia Periode 2016-2019. Variabel yang berpengaruh dominan adalah Return On Equity (X3).

scholarly journals Factors That Affect The Level of Disclosure of Financial Statements With Institutional Ownership as Moderated Variables in Indonesia Stock Exchange Companies 2013 – 2018

2020 ◽  
Vol 5 (1) ◽  
pp. 21-30
Author(s):  
Noviyanti ◽  
Afrizal ◽  
Asep Machpuddin
Keyword(s):  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
T Test ◽  
Financial Statement ◽  
Total Asset ◽  
Company Size ◽  
Current Ratio ◽  
Test Tool ◽  
One Way Anova

This study aims to examine the effect of Liquidity, Solvency, Profitability, Company Age, Company Size on the Level of Disclosure of Financial Statements Mandatory moderated by Institutional Ownership of Companies listed on the Indonesia Stock Exchange in 2013 - 2018. The statistical test tool used was Paired Sample T-Test and One Way Anova using the SPPS for Windows Realease 24 program. The results of the t test based on the test showed the influence of Company Age and Debt to Total Asset Ratio on the Level of Disclosure of Obligatory Financial Statements and Institutional Ownership the effect of Company Age and Company Size variables on the level of financial statement Mandatory Disclosures whereas, current Ratio, Return on Asset Ratio, Company Size does not affect the level of financial statement mandatory disclosure. The results of the research based on the f test show the Current Ratio, Debt to Total Asset Ratio, Return on Asset Ratio, Company Age, Firm Size simultaneously affect the Financial Statements Disclosure Level. Keywords:  Current Ratio, Debt to Total Asset Ratio, Return on Asset Ratio, Company Age, Company Size, Institutional Ownership and Disclosure of Financial Statements.

scholarly journals Likuiditas, Solvabilitas dan Aktivitas Berpengaruh terhadap Profitabilitas pada Perusahaan Subsektor Perdagangan Eceran

2020 ◽  
Vol 3 (3) ◽  
pp. 267
Author(s):  
Lioni Indrayani
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Fixed Effect Model ◽  
Retail Trade ◽  
Total Asset ◽  
Panel Regression ◽  
Current Ratio ◽  
Effect Model ◽  
Turn Over ◽  
Positive Effect

This study aims to examine the effect of Current Ratio (CR), Debt to Total Asset Ratio (DAR), (TATO) to Return On Asset (ROA) of retail trade sub-sector companies. The population in this research is financial statements from retail trade sub-sector companies listed on the Indonesia Stock Exchange period 2012-2018. While the sample of this research was determined by purposive sampling. This research uses E-Views to analyst data panel regression with Fixed Effect Model (FEM). The result of the research showed Current Ratio (CR) has no effect on Return on Asset (ROA), Debt to Total Asset Ratio(DAR) and Total Asset Turn Over (TATO) had a significant positive effect on Return on Asset(ROA).

Factors That Influence Financial Performance

2019 ◽  
Vol 118 (5) ◽  
pp. 1-8
Author(s):  
Nursito ◽  
Yulianto Hadi ◽  
Dewi Puspaningtyas Faeni
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Debt Ratio ◽  
Working Capital ◽  
Current Ratio ◽  
Feed Industry ◽  
Livestock Feed ◽  
Net Profit ◽  
Asset Turnover ◽  
Equity Ratio

This study aims to test empirically the factors that affect financial performance: current ratio, debt ratio, debt to equity ratio, total asset turnover, working capital turnover and net profit margin on return on investment in subsector of livestock feed industry listed in Indonesia Stock Exchange during the period 2006-2015.

PENGARUH RASIO KEUANGAN TERHADAP PENCAPAIAN LABA PERUSAHAAN KELOMPOK INDUSTRI MAKANAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Akhmad Sodiqin
Keyword(s):  
Stock Exchange ◽  
Fixed Effect ◽  
Current Ratio ◽  
Return On Equity ◽  
Leverage Ratio ◽  
Food Industries ◽  
Equity Ratio ◽  
Turn Over

The aims of this research are to know influence of finacial ratios which consisted of Current ratio, Debt equity ratio, Leverage ratio, Inventory turn over, and total assets turn over to return on equity simultanously and to know influence of finacial ratios which consisted of Current ratio, Debt equity ratio, Leverage ratio, Inventory turn over, and total assets turn over to return on equity partially. Data was analyzed used fixed effect model.Data which collected for 3 years from 2011 until 2013 comes 8 firms in food industries listed in Indonesian Stock Exchange (IDX). Based on data analyzed was known that finacial ratios which consisted of Current ratio, Debt equity ratio, Leverage ratio, Inventory turn over, and total assets turn over to didn’t influence to return on equity simultanously and finacial ratios which consisted of Current ratio, Leverage ratio, Inventory turn over, and total assets turn over didn’t inluence to return on equity partially but debt equity ratio influence significantly to return on equity.

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