40,171 research outputs found

    The Effect of Current Ratio, Debt to Equity Ratio, Toward Return on Assets (Case Study on Consumer Goods Company)

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    This study aims to detect the effect liquidity ratio, leverage ratio and profitability on consumer goods companies listing on the Indonesia Stock Exchange 2014 – 2017. The object of this study is all consumer goods companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2014 – 2017, which amounted to 24 (twenty four) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 42 (forty two companies) Data collection method using documentation method Data analysis technique used is descriptive quantitative analysis using current ratio, debt to equity ratio and return on assets

    Pengaruh Current Ratio, Return on Assets Dan Total Assets Turnover Terhadap Investasi Aktiva Tetap

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    Latar Belakang. Mengingat persaingan dalam dunia USAha yang tinggi menuntut kinerja Perusahaan selalu efektif dan efisien agar dapat menghasilkan laba optimal dan unggul dalam persaingan.Untuk itulah pihak manajemen Perusahaan harus mengoptimalkan kegiatan USAha Perusahaan dalam menginvestasikan aktiva tetap.Untuk dapat mengoptimalkan investasi aktiva tetap maka Perusahaan memerlukan informasi keuangan dengan melakukan interprestasi atau penilaian terhadap kinerja keuangan berdasarkan atas laporan keuangan.Dalam pengoptimalan investasi aktiva tetap maka Perusahaan memerlukan informasi keuangan dengan melakukan interpretasi atau penilaian terhadap kinerja keuangan berdasarkan atas laporan keuangan. Tujuan penelitian. Untuk menguji pengaruh current ratio, return on assets dan total assets turnover yang diukur dengan investasi aktiva tetap. Metode Penelitian. Penelitian bersifat deduktif, yaitu penelitian yang bertujuan untuk otesis melalui validasi teori pada keadaan tertentu, hasil pengujian data digunakan sebagai dasar untuk kesimpulan penelitian, yaitu mendukung atau menolak hipotesis yang dikembangkan dari kajian teoritis. Hasil Penelitian. Uji signifikansi parsial (Uji t) bahwa Current Ratio berpengaruh signifikan terhadap investasi aktiva tetap sebesar 0,005 > 0,5. Return On Assets berpengaruh tidak signifikan terhadap investasi aktiva tetap sebesar 0,772 > 0,05. Total Assets Turnover berpengaruh signifikan terhadap investasi aktiva tetap sebesar 0,041 > 0,05. Dan secara uji signifikansi simultan (uji F) bahwa current ratio, return on assets, dan total assets turnover secara simultan berpengaruh signifikan sebesar 0,028 terhadap investasi aktiva tetap. Besarnya nilai koefisien determinasi (R) adalah sebesar 0,335 atau 33,5% dan sisanya yaitu 66,5% dipengaruhi atau dijelaskan oleh model lain diluar penelitian ini

    Pengaruh Current Ratio (Cr), Debt To Equity Ratio (Der), Return On Assets (Roa), dan Return On Equity (Roe) terhadap Harga Saham (Studi pada Perusahaan Sub Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

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    Telecommunication that researcher works at consists of 4 companies. In the last four years, the average price of sub sector of telecommunication shares in the period 2013-2016 has increased but if we look at the stock price obtained by each company, we will see that there are companies in the sub sector of telecommunication continues to decline stock price during the period 2013-2016. The condition of stock price which has been decreasing is the concern for the researcher to review the financial condition of the telecommunications company. This type of research is explanatory research, with population that can be studied in 4 companies sub sector of telecommunication. The data source of the research is the secondary data obtained not direct. The data types used in this research are time-series data and cross section data or often referred to as panel data. Methods of data analysis used classical assumption test, correlation, determination, simple regression, multiple regression, and significance by using SPSS application. The result of research stated that ROA and ROE have an effect on stock price, which means that if ROA and ROE increase, stock price increases partially. While CR and DER have no effect on stock prices. Testing simultaneously shows CR, DER, ROA, and ROE have an influence on stock prices. If CR, DER, ROA, and ROE increase, then stock price increases as well. Based on this, the researcher suggested that sub sector of telecommunication\u27s company pays attention to indicator on CR, DER, ROA, and ROE to increase stock price. So that investors are interested to invest in the company

    Pengaruh Return On Equity, Current Ratio, dan Earning Per Share terhadap Kebijakan Dividen pada Perusahaan Keuangan

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    Kebijakan dividen merupakan keputusan Keuangan yang dilakukan oleh Perusahaan. Agar dapat membagikan dividen Perusahaan harus memperoleh keuntungan dengan memperhatikan faktor-faktor yang mempengaruhi kebijakan dividen. Tujuan penelitian ini adalah untuk mengetahui pengaruh return on equity, current ratio dan earning per share terhadap kebijakan dividen. Penelitian ini dilakukan pada Perusahaan sektor Keuangan yang terdaftar di BEI. Jumlah sampel yang diambil sebanyak 10 sampel Perusahaan dalam kurun waktu 3 tahun (2011-2013), dengan metode purposive sampling. Pengumpulan data dilakukan dengan cara observasi non partisipan. Teknik analisis yang digunakan adalah analisis linier berganda. Berdasarkan hasil analisis yang dilakukan ditemukan bahwa return on equity, current ratio dan earning per share secara simultan berpengaruh positif dan signifikan terhadap kebijakan dividen. return on equity secara parsial berpengaruh positif namun tidak signifikan terhadap kebijakan dividen. current ratio secara parsial berpengaruh positif dan signifikan terhadap kebijakan dividen. earning per share secara parsial berpengaruh positif namun tidak signifikan terhadap kebijakan dividen

    Analisis Pengaruh Current Ratio (CR), Collateralizable Assets (COL), Return on Equity (ROE), Dan Growth Terhadap Dividend Payout Ratio (DPR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2005 - 2011)

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    Dividend policy is a policy of the company to be aware and careful consideration. In the dividend policy determined amount of profit allocation that can be distributed to shareholders (dividends) and the allocation of retained profits to the company. The greater the retained earnings, the smaller the dividend to be distributed to the shareholders. In the allocation of income arises various problems encountered. Announcement of the distribution of dividends by a company is a signal to shareholders. This study aims to determine the effect of the Current Ratio (CR), Collateralizable Asset (COL), Return on Equity (ROE) and the Growth of the Dividend Payout Ratio (DPR) Studies on the Indonesia Stock Exchange Period 2005-2011. The population in this study is the Company's Financial Statements listed on the Stock Exchange the share dividend. The samples are 8 companies during 2005 - 2011. The research instrument used secondary data and processed using SPSS 20, with the method of analysis used is multiple linear regression analysis. Results of statistical research concludes that the Current Ratio, Collateralizable Assets, Return on Equity, and Growth together no significant effect on Dividend Payout Ratio on manufacturing companies in Indonesia Stock Exchange, also partially, Current Ratio, Collateralizable Assets, Return on equity, and Growth no significant effect on Dividend Payout Ratio on manufacturing companies in Indonesia Stock Exchange. The suggestion of this study is to further research, this study only uses the sample derived from a manufacturing company that can not necessarily be generalized to other industries. This is due to the limited time of the study. It is recommended in future studies could be expanded scope of research-type kejenis other industries also added the study variables such as Debt to Equity Ratio (DER), Return on Equity (ROE), and the ratio - the ratio of the other. And also expected in future studies to add a longer time span

    Pengaruh Current Ratio, Total Asset Turnover, Return on Equity Dan Debt to Total Asset Ratio Terhadap Harga Saham Pada Industri Telekomunikasi Di Bursa Efek Indonesia Periode 2008-2012

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    Penelitian ini dilakukan dengan judul “Pengaruh Current Ratio, Total Asset Turnover, Return On Equity dan Debt To Total Asset Ratio Terhadap Harga Saham  Pada Industri Telekomunikasi di Bursa Efek Indonesia periode 2008-2012”. Adapun tujuan penelitian ini adalah untuk :  1) Untuk menganalisis gambaran Perubahan  Current Ratio, Total Asset Turnovel, Return On Equity dan Debt to Total Asset Ratio    dan Harga Saham pada Industri telekomunikasi   di Bursa Efek Indonesia  periode  2008-2012. 2) Untuk mengetahui besarnya pengaruh secara simultan  dan parsial dari variabel Current Ratio, Total Asset Turnover, Return On Equity dan Debt to Total Asset Ratio   terhadap Harga Saham pada Industri telekomunikasi   di Bursa Efek Indonesia  periode  2008-2012. 3) Untuk mengetahui variabel mana yang paling berpengaruh  apakah Current Ratio, Total Asset Turnover, Return On Equity dan Debt to Total Asset Ratio   terhadap Harga Saham pada Industri telekomunikasi   di Bursa Efek Indonesia  periode  2008-2012  . Dengan menggunakan metode purpose sampling, pada penelitian ini terdapat 5 sampel Perusahaan yang berasal dari 9 Perusahaan Industri Telekomunikasi  di BEI sebagai populasi. Data yang digunakan adalah data sekunder, data diolah dengan menggunakan bantuan program komputer yaitu Microsoft Excel 2007 dan SPSS versi 18.0. CR, TATO, ROE dan DAR secara bersama-sama berpengaruh signifikan terhadap harga saham pada Perusahaan industri Telekomunikasi  di BEI. Hal ini menunjukkan bahwa hubungan antara variabel Current Ratio, Total Asset Turnover, Return On Equity dan Debt to Total Asset Ratio dengan harga saham industri  Telekomunikasi   pada BEI periode 2008-2012 adalah sangat kuat, yaitu sebesar 0,625. Nilai koefisien korelasi mendekati angka 1. Variabel yang dominan dalam mempengaruhi harga saham industri Telekomunikasi yang tercatat di BEI adalah Variabel Current Rati

    Pengaruh Current Ratio, Total Asset Turn Over, Dan Net Profit Margin Terhadap Return on Asset Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Pada Tahun 2012-2016

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    The purpose of this study is to describe To understand (1) the influence of current ratio, total asset turnover, net profit margin collectively to return on aseet, (2) influence of current ratio to return on aseet (3) influence of total asset turnover to return on aseet (4) the influence of net profit margin on return on aseet (5) how many independent variables can explain variable Dependent Sampling technique used is purposive sampling with criteria of food and beverage subsectors listed on BEI which always present financial report during observation period (2012-2016). The analysis technique used is multiple regression analysis and hypothesis test using f test in silmutan, t test partially with level of significance 5% and test of coefficient of determination.                This research uses correlational method that relate a variable with other variables to understand a phenomenon by determining the level or degree of relationship among the variables. The sample used by purposive sampling is netode known before.                From the analysis result shows CR, TATO, and NPM in silmutan have an effect on to ROA at company of food and beverage sub sector at year of BEI 2012-2015 at singnifikansi value less than 0,05 or 5%. While partially variable CR influence negate but not singnifikan to ROA because with value of beta equal to -0,006 and significance value equal to 0,921 value singnifikansi that> 0,05 or 5%, But variable of TATO and NPM have positive influence to ROA with value of TATO beta equal to 0,670 and a significance value of 0,000 NPM beta value of 1.115 and a singularity value of 0,000 because the singnifique value is less than 0.05 or 5%.                The value of determination coefficient (Adjusted R Square) is 0.903 or 90.3% so it can be stated that the independent variable (current ratio, total asset turnover, and net profit margin) in explaining the variation of the dependent variable (return on asset) is 90.3 % and the rest of 9.7% explained by other variables outside the regression model Suggested for further researcher adds research variables, time period and reproduce samples, in order to obtain more accurate test results. Keywords: current ratio (CR), total asset turnover (TATO), net profit margin (NPM), and retrun on asset (ROA)
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