Current Ratio Research Papers - Academia.edu (original) (raw)

2025, El-Mal

The aims of this research is to determine the effect of ROA, DAR and NPM on stock prices. The population of this research are manufacturing companies in the Cosmetics and Household sub-sector which are listed on the Indonesia Stock Exchange (BEI) in 2018-2022. Purposive sampling appliied as the sampling method, and according to the established criteria, there were fives companies that met the criterias to be sampled. Quantitative methods with multiple linear regression analysis tools applied in this research. This research showed that Return On Assets (ROA) partially had a positive and significant effect on stock prices. Meanwhile, the Debt to Assets Ratio (DAR) and Net Profit Margin (NPM) partially have a negative and insignificant effect on stock prices. The Coefficient of Determination value (R 2 ) is 0.566 which indicates that stock price as a variable Y is influenced by Return On Assets (X1), Debt to Asset Ratio (X2), and Net Profit Margin (X3) of 56.6%, while the other 43.4% is influenced by other variables outside the variables studied.

2025, Jesya (Jurnal Ekonomi & Ekonomi Syariah)

This study’s main objective is to examine the effect of working capital turnover, return on equity, and firm size toward price book value in the manufacturing companies listed on the Indonesian Stock Exchange in 2013-2016. Working capital turnover is the proxy chosen from activity ratio. Return on equity is the proxy chosen from probability ratio. Firm size is based on total assets, with the nominal itself is in natural logarithms. Sample of research was determined by purposive sampling method to obtain 58 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the years 2013-2016. This study uses secondary data. Validity test of this study is done with multiple regression analysis and classic assumption test. The results of this study indicates that there is significant influence between the variables Working Capital Turnover, Return on Equity, and Firm Size toward Price Book Value.

2025, Ilomata International Journal of Tax and Accounting

Mining sector companies have an important role for the country, because the contribution given is very significant and affects economic growth in Indonesia. This mining sector company has an impact on the continuous use of natural resources, even though the available natural resources are very limited to meet human needs and take a long time to renew. Based on the development of profitability of mining sector companies in Indonesia for four years, from 2019-2022 there was a decrease in profitability in 2019-2020. This decrease was caused by several factors, including the COVID-19 pandemic, contract delays and cancellations, the company's awareness of environmental activities decreased resulting in a decrease in company awareness of social and environmental which included environmental costs, environmental disclosure, and environmental performance. The reason of this observe is to prove the impact of the implementation of green environmental costs, environmental disclosure, and environmental performance on profitability in mining sector companies listed on the company's Indonesia Stock Exchange as well as the Indonesia Stock Exchange. The approach used is a quantitative technique using secondary statistics in the shape of reports and annual reports on mining area corporations indexed on the Indonesia Stock Exchange (IDX) the duration ofc2019-2022 as many as 32 samples. The data analysis techniques used are descriptive statistical tests and multiple linear regression tests. The outcomes of this observe prove that partly environmental costs have a negative and significant impact on profitability, environmental disclosure has no impact on profitability, environmental performance has a positive have an effect on profitability. Simultaneously, environmental expenses, environmental disclosure, and environmental overall performance concurrently or collectively have an significant impact on profitability.

2025

This study aims to examine and analyze the influence of the factors that affect stock returns with systematic risk as an intervening variable in manufacturing companies listed in Indonesia Stock Exchange 2011-2013. The population in this study are all companies manufacturing sector listed on the Stock Exchange during 2011-2013. Sampling was done by using purposive sampling method so that in this study the total sample of 210 companies with 2011-2013. Classic assumption test including normality test, multicollinearity test, autocorrelation and heteroscedasticity test. Analysis of the data used by using path analysis and Sobel test with SPSS. The study found that only DER significant negative effect on systematic risk. Variable CR, ROA, and TATO has no significant effect on systematic risk. Only ROA which has significant influence on stock returns while variable CR, DER and TATO no significant effect on stock returns. Systematic risk no significant effect on stock returns. Fundamental...

2025, Laporan keuangan PT. Japfa

Laporan keuangan PT. Japfa

2025, Syauqi Biran P, Devi Rizka P, Melly, Bagoes Dwi P, Adam Zuhdi

Penelitian ini menganalisis pengaruh Return on Assets (ROA) dan
Return on Equity (ROE) terhadap profitabilitas PT Garuda Indonesia
Tbk pada periode 2022-2024. Data diperoleh dari laporan keuangan
tahunan dan dianalisis secara kuantitatif. Hasil menunjukkan
peningkatan signifikan ROA dari 29% menjadi 50%, sementara ROE
mengalami fluktuasi dengan penurunan di 2023 dan kenaikan
kembali di 2024. Temuan ini menunjukkan efisiensi aset yang
membaik dan pengelolaan modal yang perlu diperbaiki. Penelitian ini
memberikan gambaran penting bagi pengambilan keputusan
manajemen dan investor.
Kata kunci: ROA, ROE, profitabilitas, PT Garuda Indonesia

2025

Financial difficulties describe the condition of the company's funds/wealth that has decreased before it went bankrupt. The occurrence of bankruptcy cannot just happen, but is dominated by the occurrence of company profits which always experience a decline. The study aims to examine the effect of CR, DAR, TATO on Financial Distress with Firm Size and ROA as moderation. The research period is from 2019-2022 with Plantation Sub Sector Companies listed on the IDX, totaling 12 sample companies. This study uses Path Analysis with WrapPLS 7.0 Software, with the results of the study that CR, TATO have no effect on Financial Distress. However, DAR has a significant effect on Financial Distress. Firm Size cannot moderate the effect of CR, DAR, TATO on Financial Distress. For ROA, it can moderate the effect of CR on Financial Distress. However, ROA cannot moderate the effect of TATO, DER on Financial Distress. This research for confirmed moderation is pure moderation.

2025, Pengaruh Capital Adequacy Ratio dan Non Performing Financing terhadap Pembiayaan Murabahah pada Bank Umum Syariah di Indonesia

Penelitian ini bertujuan untuk mengkaji pengaruh Capital Adequacy Ratio (CAR) dan Non Performing Financing (NPF) terhadap pembiayaan murabahah. Metode yang digunakan adalah pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan dari Bank Umum Syariah selama periode 2019 hingga 2023. Populasi dalam studi ini terdiri dari 13 Bank Umum Syariah, sementara sampel yang diambil sebanyak 9 bank yang memenuhi kriteria yang telah ditentukan. Teknik analisis yang diterapkan meliputi uji asumsi klasik, regresi linier berganda, uji hipotesis, serta analisis koefisien determinasi. Hasil analisis menunjukkan bahwa variabel CAR berpengaruh positif terhadap pembiayaan murabahah, sedangkan NPF berpengaruh negatif terhadap pembiayaan tersebut.

2025, Owner: Riset & Jurnal Akuntansi

The development of e-commerce in Indonesia became a factor that threatened retail businesses, even some of them went bankrupt due to liquidation that led to financial failure. Financial failure is not detected within a certain time so it is likely that the company will go bankrupt. This study aims to determine the effect of financial distress on the market value of Indonesian retail companies listed on the Indonesia Stock Exchange. The study was conducted quantitatively. The study was conducted on 17 retail companies in Indonesia on the Indonesia Stock Exchange which published their audited financial statements for 3 consecutive years, namely 2016-2018. The sampling technique used was purposive sampling. The independent variable is financial failure measured by using the Altman Z-score and the dependent variable is market value. Data were analyzed by linear regression panel data with fixed effect method. The results show that the Altman model can be used to measure signs of corporate financial distress. Most of the 2016-2018 IDX retail companies are not vulnerable to financial distress and are in a healthy financial situation. Financial distress is stated to have a significant and positive effect on the market value of BEI retail industry companies in 2016-2018.

2025, Publisher

The manufacturing sector plays a crucial role in driving economic growth and development in Indonesia. This study investigates the influence of fundamental factors, namely Return on Assets (ROA), Debt to Equity Ratio (DER), and Return on Equity (ROE), as well as systemic risk, on the share prices of manufacturing companies listed on the Indonesian Stock Exchange (IDX) during the period of 2019-2021. Employing a quantitative approach and multiple linear regression analysis, the research examines data from five manufacturing companies over the specified timeframe. The findings reveal a positive and significant relationship between ROA and share prices, as well as between ROE and share prices. However, no significant associations were found between DER, systemic risk, and share prices. The study emphasizes the importance of well-defined communication protocols, with 82.30% of respondents highlighting their significance. Additionally, the use of visual aids (46.40%), contract templates, and alternative dispute resolution mechanisms are identified as effective strategies for enhancing communication and mitigating conflicts. By identifying key factors influencing share prices and proposing mitigation strategies, this research provides valuable insights for investors, policymakers, and stakeholders in the Indonesian manufacturing sector.

2025, TIJ's Research Journal of Social Science & Management - RJSSM

The main purpose of this study is to investigate the impact of short term assets and short term liabilities in cement industry of Pakistan for the period of last twelve years 2000-2011. Our intention was about the use of current assets and current liabilities how effecting the profitability of this sector. The data were collected from the financial analysis of the State Bank of Pakistan for non-financial company's analysis. The population of this study was the complete cement industry of the Pakistan. We have used multiple regressions through SPSS for the testing of this study hypothesis. The results show that cash is significant at 5% level of significance. Inventory and debtors are insignificant at 5% level of significance. The results also show that current liabilities and sales are highly significant at 5% level of significance. The current liabilities are negatively affecting the profitability. The variable sales are positively affecting the profitability. The current assets are also significant at 5% level of significance.

2025, Jurnal Ilmiah Akuntansi Pancasila (JIAP)

Penelitian ini adalah penelitian kuantitatif dengan menggunakan rasio keuangan current ratio, debt to equity ratio, return on asset, debt to total asset ratio, dan total asset turnover. Metode analisis data yang digunakan yaitu paired sample t-test. Hasil penelitian menunjukkan current ratio lebih tinggi pada masa sesudah adanya pandemi dengan rata-rata lebih besar dibandingkan sebelum pandemi, return on asset lebih tinggi pada masa sebelum adanya pandemi dengan rata-rata lebih besar dibandingkan sesudah pandemi. Total asset turnover lebih tinggi pada masa sebelum pandemi dengan rata-rata lebih kecil dibandingkan sesudah pandemi. Debt to equity ratio lebih tinggi pada sebelum adanya pandemi dengan rata-rata lebih kecil dari pada semasa pandemi, dan debt to total asset ratio lebih tinggi pada sebelum adanya pandemi dengan rata-rata lebih kecil dari pada semasa pandemi. Hal ini dapat disimpulkan bahwa current ratio, return on asset, dan total asset turnover tidak terdapat perbedaan yang signifikan namun debt to total asset ratio dan debt to equity ratio terdapat perbedaan yang signifikan.

2025

Perkembangan ekonomi Indonesia mendapat sumbangan kontribusi yang cukup besar dari investasi pada sektor pasar modal. Perkembangan pasar modal syariah di Indonesia, secara umum ditandai oleh berbagai indikator di antaranya adalah semakin maraknya para pelaku pasar modal syariah yang mengeluarkan efek-efek syariah yaitu saham-saham yang tergabung dalam Jakarta Islamic Index (JII) yang terdiri dari 30 saham perusahaan. Harga saham dalam pasar modal dapat menjelaskan dan mencerminkan semua informasi yang relevan dan pasar akan bereaksi apabila terdapat informasi baru. Salah satu informasi tersebut adalah informasi tentang laba perusahaan yang diterbitkan melalui laporan keuangan. Terdapat dua metode analisis yang bisa dipergunakan dalam memilih dan menganalisis saham, yaitu analisis fundamental dan analisis teknikal. Khusus pada analisis aspek-aspek fundamental yang bisa dinilai melalui rasio keuangan perusahaan yaitu dilihat dari laporan keuangan perusahaan tersebut. Rasio keuangan ya...

2025

Increasing business competition causes companies to compete in order to improve their production to develop the company. Funding becomes one of the important factors. Before making a decision to invest. Therefore, investors need various information as a guide to decide the investment in capital market. Profit is one the potential information contained in the financial statement that is mostly used to determine the success or failure of corporate management. The variables in this research consist of current ratio (CR), debt to equity ratio (DER) and net profit margin (NPM) as independent variable and profit growth as the dependent variable. The sample used is a pharmaceutical manufacturing company listed in the Indonesia Stock Exchange which has a complete annual financial report during the observation period (2012-2016). The analysis used is descriptive quantitative method, through descriptive statistical analysis, classical assumption test, multiple linear regression test and hypot...

2025

Return on Investment are together have significant effect to Dividen Payout Ratio. The result also indicate that Current Ratio variable and Return on Investment variable is partiality have positive and significant effect to Dividen Payout... more

2025

INDONESIA: Dalam dunia investasi saham, ada satu fenomena mengenai kenaikan harga saham pada bulan Januari, yang dikenal dengan istilah 'January effect'.Kenaikan tersebut diduga karena adanya peningkatan pembelian oleh para investor yang telah melakukan penjualan saham pada Desember dalam rangka mengurangi pajak atau merealisasikan capital gain Metode yang digunakan dalam Penelitian ini adalah pendekatan kuantitatif dengan menggunakan data sekunder berupa Laporan Keuangan perusahaan yang terdaftar di LQ45 selama tahun periode penelitian,selanjutnya dilakukan analisis statistik dengan menggunakan uji paired sample t-test dan uji anova Berdasarkan hasil uji-t dan anova didapat hasil yang tidak signifikan, dalam tiga tahun periode penelitian tidak terdapat perbedaan yang signifikan antara sebelum dengan saat bulan januari, setelah dengan bulan januari, sebelum dengan sesudah januari pada pengujian hipotesis pertama,dengan analisis paired t-test pada periode pertama penelitian s...

2025, JEKOBS Jurnal Ekonomi dan Bisnis

This research analyzes the financial performance of PT. Teknologi Karya Digital Nusa Tbk during the period of 2019-2022 using financial ratios. The purpose of this study is to assess the company's financial performance through liquidity, solvency, activity, and profitability ra tios. The method used in this research is descriptive quantitative. The data used in this study are secondary data obtained from the company's financial statements. The analysis shows a significant improvement in liquidity ratios, with the Current Ratio in creasing from 110% in 2019 to 254% in 2022. Solvency ratios show fluctuation but reflect an overall decrease in the proportion of debt. The activity ratios indicate enhanced operational efficiency, while profitability ratios demonstrate consistent growth in net profit margin, return on equity, and return on investment. These findings suggest that PT. Teknologi Karya Digital Nusa Tbk has strengthened its financial position, improving efficiency and profitability amidst industry challenges.

2025, Indian Scientific Journal Of Research In Engineering And Management

Profit earning ability is called the profitability. It is the power of business for proper planning; controlling, optimum utilisation of available resources, proper management and profit planning capacity, follow-up all sections and make changes if needed. It is an indicator of how efficiently a business is operating, managed and policy has been taken. If a business is run efficiently and effectively then the earning capacity of the business is also more. It is the power how efficiently a business run and managed. Profitability of tea companies in West Bengal depends on so many factors. Financial performance is the indicator of firm's working capital management and profitability management which helps us to identify the financial strength and weakness of the firms. We have taken nineteen variables of financial factors such as current ratio (CR), quick ratio (QR), cash position ratio (CPR), net working capital cycle (NWCC), short term debt equity ratio (STDER), interest coverage ratio (ICR), stock turnover ratio (STR), debtors turnover ratio (DTR), creditors turnover ratio (CTR), return on total income (ROTI), cash profit to total income (CPTI), return on capital employed (ROCE), return on assets (ROA), return on sales (ROS), total income total assets (TITA), return on net worth (RONW), cash profit to net worth (CPNW), total income to net worth (TINW), working capital to net worth (WCNW) out of which five are profitability indicators. The present study aims to identify the impact of financial variables on profitability of leading tea companies in West Bengal. The study covers nine leading tea companies in West Bengal based on market capitalisation. The study has been undertaken for the period of twelve years from 2011-

2025

Bu calismanin amaci, proje yonetiminde lisans, yuksek lisans ve doktora dereceleri kapsaminda, Turkiye ve Avrupa Birligi ulkeleri arasinda, proje yonetiminde karsilastirmali ustunluk, olgunluk, ve gelecek trend odakli, karsilastirmali egitim programlari analizi yapmaktir. Analiz sonuclarina gore, Turkiye’de yalnizca uc universite de yuksek lisans derecesinde, ve bir bolumde doktora derecesinde mimarlik ve insaat alanlarina yonelik olarak proje yonetimi egitimi verilmektedir; diger yandan Avrupa’da yer alan bircok universite de, proje yonetiminde lisans, yuksek lisans ve doktora secenekleri bulunmaktadir. Avrupa’daki programlar genellikle is okullarinda sunulmakta olup; proje yonetiminde bircok alani kapsamaktadir. Turkiye’de yer alan is okullarinda, proje yonetimi uzerine herhangi bir program bulunmamaktadir. Turkiye’de yer alan bolumler Istanbul odakli iken; Avrupa’da ki okullarin merkez bolgelerden cevre bolgelere de yayildigi gorulmektedir.

2025, Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)

Abstrak-Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh dari current ratio, debt to equity ratio, dan return on assets terhadap return saham pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Data diambil dari www.idx.co.id. Data yang digunakan dari tahun 2014 sampai 2019. Penelitian dilakukan di tahun 2021. Populasi pada penelitian ini sebanyak 61 perusahaan dengan sampel yang digunakan sebanyak 39 perusahaan. Penelitian ini menggunakan data kuantitatif yang diolah dengan aplikasi Eviews 9 dengan metode regresi panel. Hasil pengujian memberikan kesimpulan bahwa hanya variabel return on assets secara parsial berpengaruh signifikan terhadap return saham, sedangkan current ratio dan debt to equity ratio secara parsial tidak berpengaruh signifikan terhadap return saham. Secara simultan, current ratio, debt to equity ratio, dan return on assets juga tidak berpengaruh signifikan terhadap return saham perusahaan manufaktur sektor industri dasar dan kimia. Kontribusi yang diberikan variabel current ratio, debt to equity ratio, dan return on assets terhadap return saham hanya sebesar 1,20%, sedangkan tingkat keeratan variabel current ratio, debt to equity ratio, dan return on assets terhadap return saham adalah sangat tidak erat.

2025, Equator Journal of Management and Entrepreneurship

This study aims to evaluate the financial performance of PT Unilever Indonesia Tbk.
based on profitability ratios, namely Return on Assets (ROA) and Return on Equity
(ROE), and their impact on the company's stock price. The data used include
quarterly financial reports and stock prices of PT Unilever Indonesia Tbk. from the
first quarter of 2020 to the third quarter of 2024. The research method employs
multiple regression analysis with hypothesis testing conducted through t-tests
(partial) and F-tests (simultaneous). The results indicate that, partially, ROA has a
significant effect on stock price, with a significance value of 0.019 (< 0.05) and a tvalue
of 2.606 exceeding the t table value of 2.131. Conversely, ROE does not
significantly affect stock price, as evidenced by a significance value of 1.563 (> 0.05)
and a t-value of 0.634, below the t table threshold. Simultaneously, ROA and ROE
significantly influence stock price, with an F-value of 4.403 exceeding the F Table
value of 3.68 and a significance value of 0.030 (< 0.05). The contribution of ROA and
ROE to stock price variation is reflected in an R2 value of 0.355, indicating that
35.5% of stock price changes are explained by these variables, while the remaining
64.5% are influenced by factors outside the study. These findings recommend that
the company continues to enhance asset utilization to optimize ROA, which has
proven significant in affecting stock price. Additionally, future researchers are
advised to consider other variables, such as capital structure, dividend policies, and
market conditions, to provide a more comprehensive understanding of the factors
influencing stock price.

2025, JURNAL ILMIAH EDUNOMIKA

Analyzing financial statements can help stakeholders choose and evaluate information about the condition of the company. Financial ratio analysis can be compared using financial statements for at least the last 2 (two) years. The purpose of this study is to determine the level of liquidity ratio, solvency, profitability and activity at PT Sri Rejeki Isman Tbk in 2015 – 2017. This study uses a quantitative descriptive method and uses techniques of liquidity ratio analysis, solvability, profitability and activity. The results of this study are the liquidity ratios of 2015 – 2017 each always increasing and the company is in good condition. Solvability ratios during 2015 – 2017 always increase and the company is in good condition, even though in DER 2015 and 2016 the company is in a bad condition. The profitability ratio of 2015 – 2017 always increases and the company is said to be in good condition. While the activity ratios of 2015 – 2017 always increase but the company is said to be ...

2025, Owner : riset dan jurnal akuntansi

2025, Journal of Resources Development and Management

2025, Jurnal Ilmu dan Riset Manajemen (JIRM)

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal terhadap profitabilitas. Struktur modal diukur dengan debt to assets ratio dan debt to equity ratio, sedangkan profitabilitas diukur dengan return on equity. Jenis penelitian ini adalah penelitian kuantitatif. Populasi yang digunakan dalam penelitian ini adalah industri food and beverages yang terdaftar di Bursa Efek Indonesia sebanyak 18 perusahaan. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling, yaitu pemilihan sampel dengan kriteria-kriteria yang telah ditentukan. Jumlah sampel yang didapatkan sebanyak 11 perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode tahun 2012 sampai dengan 2016. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah data sekunder, sumber data sekunder diperoleh dari laporan keuangan industri food and beverages yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 25. Pengujian hipotesis dengan menggunakan Uji t menunjukkan bahwa struktur modal yang diukur dengan debt to assets ratio dan debt to equity ratio berpengaruh signifikan terhadap profitabilitas yang diukur dengan return on equity. Laju globalisasi yang ditandai dengan pertumbuhan dan pembangunan ekonomi berkembang semakin pesat. Dalam dunia usaha, khususnya pada dunia industri, kondisi persaingan semakin ketat sehingga mendorong para pelaku bisnis untuk mampu mengelola strategi dalam mengembangkan dan menjalankan usahanya agar memperoleh keuntungan. Industri Food and Beverages merupakan salah satu dari sekian banyak industri yang mengalami persaingan yang sangat ketat, hal ini dapat dilihat dari meningkatnya jumlah populasi masyarakat yang sebagian besar memiliki kesadaran untuk mengkonsumsi produk yang bergizi dan bernutrisi. Industri Food and Beverages dinilai mampu menjadi instrumen yang berperan mendorong pemerataan pembangunan dan kesejahteraan masyarakat. Pemerintah kemudian memposisikan sektor Food and Beverages sebagai salah satu sektor unggulan industri nasional. Memperoleh keuntungan yang maksimal merupakan salah satu tujuan sebuah perusahaan didirikan agar dapat terus beroperasi dan berkembang. Dengan memperoleh laba yang maksimal seperti yang telah ditargetkan, perusahaan dapat mensejaterahkan pemilik, karyawan, serta meningkatkan mutu produk dan melakukan investasi baru. Kemampuan

2025, Jurnal Ilmiah Ekonomi Dan Bisnis

Tujuan penelitian ini adalah untuk mengidentifikasi dan mengungkapkan faktor-faktor atau dimensi yang menyebabkan rumah tangga untuk berutang dengan metode dan studi literatur yang dideskripsikan secara deskriptif dan terkait dengan kondisi nyata dalam rumah tangga ketika. Dari hasil penelitian ini kami dapat mengidentifikasi dan menemukan sebanyak 9 faktor atau dimensi rumah tangga yang termasuk dalam utang yaitu: karena pendapatan kecil, pengaruh visual dan media online, pengaruh orang terdekat, kemudahan yang diberikan oleh lembaga keuangan, kemampuan untuk mengelola keuangan, sosial dan gaya hidup, jumlah tanggungan dalam keluarga, sebagai penghasilan alternatif, kebutuhan mendesak dan tiba-tiba. Beberapa rumah tangga dalam kehidupan mereka menggunakan utang untuk memfasilitasi konsumsi dan kebutuhan lain karena mereka tidak memiliki aset, tabungan, warisan yang dapat digunakan dalam menghadapi kebutuhan yang tiba-tiba dan tidak terduga. Pada akhirnya setiap rumah tangga yang da...

2025, JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis

Study for the period [2012][2013][2014]. Data analysis techniques used in this study using two different test average (Independent Sample t-test). Based on the results of statistical tests obtained the results of research that states that there are significant differences between companies that implement ESOP programs and companies that do not implement ESOP program in terms of the ratio (variable) Profitability proxied with NPM, ROA and ROE, Solvency ratios proxied with Debt to Asset Ratio (DAR), Liquidity ratio proxies to Current Ratio. Meanwhile, if viewed from the ratio (variable) Activities proxied with Total Asset Turnover (TATO) obtained results that there is no significant difference.

2025, International Journal Of Novel Research and Development

This research has given significant information on the various correlations between Dividend Payout Ratio, Earnings per Share (EPS), Price to Earnings Ratio (P/E), ROA (ROA), and ROE (ROE) regarding the companies being assessed. Data were collecting using annual reports of 10 companies and 10 years Data. From the correlation analysis, Dividend Payout Ratio and EPS had positive correlation coefficients with ROA and ROE, and this proved that they were influential variables in the firm's financial performance. In contrast, there was no clear relationship between the P/E ratio and changes in the value in ROA and ROE and that makes this measure rather ineffective in the given context. We used IBM SPSS for multiple regression analyses further vindicated these findings but EPS stood out as the most significant determinant in both models for ROA and ROE. The DPR also influenced the returns on assets and equity most especially and therefore was an important factor in the model. Nevertheless, the variable of the P/E ratio was also nonsignificant in the regression models, which confirms the conclusion that common financial ratios can sometimes fail to reveal peculiarities of the financial performance of the companies in the given sample.

2025, SSRN Electronic Journal

Appendix-2 Correlation ** Correlation is significant at the 0.01 level (2-tailed). * Correlation is significant at the 0.05 level (2-tailed).

2025, Transekonomika: Akuntansi, Bisnis dan Keuangan

This study aims to determine how the financial performance of PT. Jasa Raharja in 2017 to 2021. The population in this study is the company's annual financial statements, while the sample used is the company's financial statements from 2017 to 2021. The data collection technique in this study is by means of documentation, then it will be analyzed using ratios. liquidity which consists of Current Ratio, Cash Ratio and solvency ratio which consists of Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER) and profitability ratio consists of Return on Assets (ROA) and Return on Equity (ROE) which then measures financial health using the Risk Based Capital method. The results of this study indicate that the liquidity ratio where the Cash Ratio is still below the standard ratio, which means the company is less able to pay its short-term obligations using existing cash, but the company is still able to pay its short-term debt using its current assets and the solvency ratio is a...

2025, E-Jurnal Akuntansi

The background of the research is the importance of the company's financial performance in making investment decisions for potential investors. The purpose of this study was to determine and analyze the effect of the Current Ratio, Total Asset Turnover, Debt to Equity Ratio, Return on Equit, and Price Earnings Ratio on the Stock Price of Food and Beverage Companies for the 2015-2019 period. The sample in this study used a purposive sampling technique and the final sample was 54 food and beverage companies during the sample period. The analytical tool used is multiple linear regression. The results showed that the Current Ratio, Return on Equity and Price Earnings Ratio had an effect on stock prices. Meanwhile, Total Asset Turnover and Debt to Equity Ratio have no effect on stock prices.

2025, E-Jurnal Akuntansi

2025, Indonesian Vocational Research Journal

2025, Publikasi Riset Mahasiswa Manajemen

Penelitian ini bertujuan untuk mengetahui pengaruh current ratio (CR), debt to equity ratio (DER), dan earning per share (EPS) terhadap harga saham perusahaan sector manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Dalam penelitian ini metode penelitian yang digunakan adalah metode penelitian yang bersifat kuantitatif. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2019-2022. Sampel dalam penelitian ini didapat dengan menggunakan teknik purposive sampling berjumlah 65 perusahaan manufaktur. Teknik analisis data yang digunakan pada penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa CR berpengaruh negatif signifikan terhadap harga saham, DER tidak berpengaruh signifikan terhadap harga saham, dan EPS berpengaruh positif signifikan terhadap harga saham.

2025

Salah satu tolak ukur keberhasilan dan tujuan operasional sebagian besar perusahaan adalah memaksimalkan perolehan laba, setiap perusahaan akan berusaha semaksimal mungkin untuk meningkatkan kinerja yang telah dicapai. Perolehan laba yang besar dapat tercapai, dengan catatan pihak manajemen mampu mengelola dan meminimalisir biaya yang akan keluar selama kegiatan operasional berlangsung. Permasalahan muncul ketika pihak perusahaan telah meningkatkan kinerja tetapi jumlah laba yang diperoleh rendah ataupun sebaliknya, seperti terjadi pada beberapa periode di PT. Astra International Tbk. Penelitian ini bertujuan untuk mengetahui pengaruh Fixed Assets Turnover (FATO) secara parsial terhadap Net Profit Margin (NPM) PT. Astra International; untuk menge¬ta¬hui pengaruh Total Assets Turnover (TATO) secara parsial terhadap Net Profit Margin (NPM) PT. Astra International; dan untuk mengetahui pengaruh Fixed Assets Turnover (FATO) dan Total Assets Turnover (TATO) secara simultan terhadap Net P...

2025, urnal Akuntansi Keuangan Perpajakan dan Tata Kelola Perusahaan (ISSN: 3025-9223)

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, likuiditas dan ukuran perusahaan terhadap kinerja keuangan. Dalam penelitian ini terdapat tiga variabel independen yaitu struktur modal, likuiditas dan ukuran perusahaan serta satu variabel dependen yaitu kinerja keuangan. Objek penelitian ini adalah perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2021 hingga 2023. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel yang didapatkan adalah sebanyak 32 perusahaan selama 3 tahun sehingga total menjadi 96 data sampel. Penelitian ini menggunakan metode analisis regresi linier berganda dengan melakukan uji hipotesis untuk melihat pengaruhnya terhadap kinerja keuangan. Hasil penelitian menunjukkan bahwa variabel struktur modal dan likuiditas berpengaruh negatif terhadap kinerja keuangan sementara variabel ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan perusahaan. penelitian ini juga dapat menjadi pertimbangan bagi perusahaan agar mengoptimalkan pengelolaan struktur modal serta peningkatan likuiditas perusahaan. Kombinasi antara utang dan ekuitas yang nantinya akan dapat memaksimalkan profitabilitas. Keputusan mengenai penggunaan utang harus mempertimbangkan risiko yang mungkin timbul serta potensi pengembalian investasi. Dengan demikian, perusahaan dapat meningkatkan kinerja keuangan dan memberikan sinyal positif kepada investor

2025, Febrian Abdul Rahim

2025, Journal of Logistics, Informatics and Service Science

2025, MANAJERIAL

Aim from this research was to measure the performance of finance KPRI Bina Raharja Cerme be surveyed from liquidity aspect, activity, leverage, and profitability. Cooperation finance performance measuring to be done to use analysis ratio of finance like: liquidity aspect to cover ratio liquidity. activity Aspect to be measured with Turn Over Asset (ATO). Leverage Aspect to be measured with Solvability Ratio. Profitability Aspect to be measured with Return on Total Assets (ROA) and Profitability ratio. data analysical Method that be used is Time Series Analysical. From analysiical result knew that liquidity ratio good less cooperation with average the ratio 387,17%. Enough Activity Ratio good because cooperationhas ability to create the the high sale level each annual with average 1,16 times rotation. Leverage Ratio that to be measured with solvability good less valuable because average each annual to reach 196,49% (Less, because more than130% standard Minister Cooperation). ROA has ...

2025

Siti Khumaeroh:Tujuan penelitian ini adalah untuk mengetahui: 1. Gambaran manajemen pembiayaan musyarakah yang diterapkan KJKS Perambabulan Al-Qomariyah, 2. Gambaran tingkat pengembalian pembiayaan musyarakah di KJKS Perambabulan Al-Qomariyah, 3. Pengaruh manajemen pembiayaan musyarakah terhadap tingkat pengembalian pembiayaan, 4. Upaya-upaya yang dilakukan pihak KJKS dalam penyelesaian pembiayaan bermasalah. Penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan spss versi 16.0 Teknik yang digunakan dalam pengumpulan data pada penelitian ini yaitu dengan cara observasi, wawancara, dokumentasi dan kuisioner. Data yang didapat berbentuk ordinal, oleh karena itu pengolahan data yang dilakukan menggunakan Pearson Product-Moment Correlation Coefficient (PPM), kemudian dianalisis dengan analisis regresi linier, koefisien korelasi dan uji t parsial. Berdasarkan hasil penelitian disimpulkan sebagai berikut: 1. Manajemen pembiayaan pada KJKS Perambabulan Al-Qomariyah adalah d...

2025, JISIP (Jurnal Ilmu Sosial dan Pendidikan)

This study aims to determine the effect of the variables Current Ratio, Debt to Equity Ratio, Total Assets Turnover on Return on Investment. This research was conducted at PT Unilever Tbk for the period 2017-2021. This type of research uses a quantitative approach. Data collection techniques using documentation studies. The data analysis used is multiple linear regression analysis, F test and t test with SPSS 22 for Windows application. The results of the F-test analysis with a significant level of 0.001 is smaller than 0.05, indicating that the model used in this study is suitable for further analysis. The results of the t test show that the Current Ratio and Debt to Equity Ratio have a positive effect on Return on Investment. Meanwhile, Total Assets Turnover has a negative effect on the Return on Investment of PT Unilever Tbk.

2025, EPRA International Journal of Multidisciplinary Research (IJMR)

A sound financial performance is the target of every
bank and corporate governance, a checkmate of
banks’ excess. This research therefore is set to analyse
the relationship between corporate governance and
firm performance of money deposit banks in Nigeria.
Descriptive survey research was used and data were
collected via the annual reports of banks. The
population of the research were the sixteen licenced
deposit money banks listed on the Nigerian Stock
Exchange. Judgemental sampling was used to select a
sample of nine banks which includes: Diamond Bank
Nig. PLC, First Bank Nig. PLC, United Bank for
Africa Nig. PLC, Fidelity Bank Nig. PLC, Wema
Bank Nig. PLC, Zenith Bank Nig. PLC, First City
Monument Bank Nig. PLC, Guarantee Trust Bank
Nig. PLC and Access Bank Nig. PLC. Pearson
Coefficient of Correlation was the statistical tool used
to analyse the hypotheses and that was done with the
aid of Statistical Package for Social Sciences (SPSS).
It was discovered that there is no relationship between
corporate governance and firm performance before
and after financial crisis for Nigerian deposit money
banks; hence the study recommended that other
operational mechanisms should be considered in
measuring the financial performance of firms.

2025, Amazonia Investiga

This study investigated the impact of capital structure on business performance of emirates airline. To that end, a time series analysis conducted over the period 1990 to 2015. Econometric models were developed and tested. In this regard three econometric models were developed. The dependent variable were Return on Assets, Return on Equity and Net Profit Margin while the Independent variable were Debt to Assets and Debt to Equity. Time series data assumption stationary was checked through Augmented Dickey Fuller test. To examine the impact of capital structure on business performance multiple regression and correlation analysis were applied. Results showed that there is no significant impact of debt to asset (DTA) on business performance, while debt to equity (DTE) has significant impact on the business performance of Emirates Airline.

2025

Investasi jangka panjang dalam akuntansi pajak Dalam dunia bisnis modern, keputusan investasi tidak hanya ditujukan untuk memperoleh keuntungan jangka pendek, melainkan juga memperhatikan keberlanjutan jangka panjang. Investasi jangka panjang, seperti saham, obligasi, properti, dan penyertaan modal, berfungsi sebagai sumber pendapatan tambahan melalui dividen, bunga, atau keuntungan modal. Dalam akuntansi pajak, perlakuan terhadap investasi ini penting karena adanya perbedaan antara pengakuan komersial dan fiskal, menciptakan pajak tangguhan. Selain itu, strategi investasi jangka panjang yang baik dapat membantu perusahaan mengoptimalkan beban pajak serta mengantisipasi koreksi fiskal saat pemeriksaan pajak.

2025

This study aims to determine the effect of Liquidity, Solvability and Rentability on Company Values (Tobin’s Q) Textiles and Garments listed on the Indonesia Stock Exchange. The data used is secondary data, namely financial report data obtained from the Indonesia Stock Exchange page (www.idx.co.id) during the period 2016-2018 which contains information related to Liquidity, Solvability, Rentability and company value using the Tobins Q method. Data additional information was obtained from several other sources such as journals, articles, news and other sources related to this research. The data analysis method used in the study is simple regression analysis, multiple linear analysis consisting of T Test, F Test, Test coefficient of determination (R2), and other analysis includes the Test of Classical Assumptions. The results showed: 1. The liquidity represented by the Current Ratio had a positive but not significant effect on the firm's value proxied by Tobins Q. 2. Solvability r...

2025, Open Journal of Economics and Commerce

The purpose of this study was to analyse financial performance and liquidity trendsof some selected banks in Ghana. A review of literature on financial performance and liquidity concerns was done due to the current challenges confronting these banks. The study then examined 180 corporate annual reports of these banks in Ghana during the periods 2006-2015. The trend analysis revealed that the banks were liquid throughout the study period except that these banks were less liquid at certain periods, particularly, in 2013 and 2014 which recorded average liquidity of 1.54 and 1.41 respectively. The banks financial performance during the periods was quite intermittent. The year 2006 recorded the lowest performance for these banks, representing 6.74% and 0.83% for ROE and ROA respectively whilst 2014 was highest point, registering a return on equity of 24.23% and a return on assets of 4.57%. The study recommends that efficient and effective liquidity management should be adopted by bank managers to ensure that banks operate profitably and do not become insolvent. Since, it has been established empirically that high levels of liquidity will guarantee better financial performance.

2025

Investasi jangka panjang merupakan aktivitas penanaman dana ke dalam suatu instrumen atau aset tertentu dengan maksud memperoleh keuntungan dalam kurun waktu yang panjang, biasanya lebih dari lima tahun. Strategi ini dianggap sebagai... more

2025

Abstrak-Penelitian yang dilakukan bertujuan untuk mengetahu dan menganalisis rasio profitabilitas dan rasio solvabilitas dalam menentukan harga saham perusahaan sector pertambangan pasca pandemic global Corona Virus . Metode Penelitian: Penelitian yang dilakukan merupakan jenis penelitian kuantitatif, populasi yang digunakan dalam penelitian ini adalah perusahaan sector pertambangan yang terdaftar di BEI periode 2021-2023 yang merupakan periode setelah terjadinya pandemic Covid-19. Perusahaan yang digunakan sample dalam penelitian sebaanyak 14 perusahaan dengan teknik purposive sampling, pada penelitian ini menggunakan analisis regresi linier berganda dengan alat uji SPSS. Hasil penelitian menunjukkan bahwa Return on Asset (ROA) tidak berpengaruh terhadap harga saham, Return on Equity (ROE) tidak berpengaruh terhadap harga saham, Debt to Equity Ratio (DER) tidak berpengaruh terhadap harga saham, dan hanya Earning Per Share (EPS) yang berpengaruh terhadap harga saham. Dari hasil penelitian, disimpulkan bahwa dalam konteks pasca pandemi, EPS menunjukkan pengaruh yang signifikan terhadap harga saham perusahaan di sektor pertambangan batubara Indonesia.