Asset Turn Research Articles

The Effect Of Liquidity, Activity And Solvency On Company Value (Study Of Manufacturing Companies Listed On The Indonesia Stock Exchange For The 2019-2021 Period)

The purpose of this study is to examine the effect of Liquidity, Activity and Solvency on Company Value in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study uses the Price to Book Value ratio as the Company Value ratio. The type of this research is causality associative research and secondary data using purposive sampling so that 83 samples of manufacturing companies were obtained. The results of this study partially using the t-test show that Current Ratio has a negative and not significant effect on Firm Value, Total Assets Turn Over has a positive and not significant effect on Firm Value, Debt to Equity Ratio has a positive and not significant effect on Firm Value.

Analysis of Value Added Intellectual Coefficient on Company Performance (Return on Assets and Assets Turn Over) in Companies as Joint in LQ 45

Analysis of Value Added Intellectual Coefficient on Company Performance (Return on Assets and Assets Turn Over) in Companies as Joint in LQ 45

ANALISA PENGARUH STRUKTUR MODAL, PERPUTARAN ASET TERHADAP NILAI PERUSAHAAN PADA EMITEN BUMN SUBSEKTOR KONSTRUKSI DI BURSA EFEK INDONESIA PERIODE 2019 – 2021

This research aims to investigate and analyse simultaneous and partial effects of debt equity ratio, asset turn over on value company at stated owned companies in subsector construction in Indonesia stock eschange. Sample of this research covers 4 out of 4 population listed construction companies in Indonesia Stock Exchange. Those samples have been selected using purposive sampling technique. This is a associative research using multiple linear regressions as an analysis method. Partially, only asset turn over effect the value of companies. Simultaneous test of multiple linear regressions indicates that debt equity ratio, asset turn over perform significant effects on value company. The effect is 99,2 % and the rest 0,8 % has been affected by other factors.

PENGARUH RETURN ON ASSET, BETA, DIVIDEND PAYOUT RATIO DAN TOTAL ASSET TURN OVER TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2020

The purpose of this study is to examine the effect of Return On Asset, Beta, Dividend Payout Ratio and Total Asset Turn Over on the value of companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research is a quantitative research that is associative. Sampling is carried out using purposive sampling techniques. This study used a sample of 28 companies from 195 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period, so that the total observation in this research material was multiple linear regression analysis using Eviews version 12. The results of this study show that return on assets has a positive but not significant effect and total asset turn over has a negative but not significant effect on the value of the company. While beta and dividend payout ratio show a positive and significant influence on the value of the company. For further research, researchers are expected to expand the research object of Indonesian stock market business midwives so that they can add more diverse research variables.

THE EFFECT OF OPERATING PROFIT MARGIN AND TOTAL ASSET TURN OVER ON RETURN ON ASSETS AT PT. ADHI KARYA (PERSERO) TBK. PERIOD 2012-2021

AbstractThis research is motivated by the fluctuating value of Return On Assets, whereas it is well known that profitability is a measure of a company's success in managing a company. Therefore the researchers conducted a study that allegedly influenced Return On Assets, namely Operating Profit Margin and Total Asset Turn Over. The purpose of this study was to determine how much influence Operating Profit Margin (OPM) and Total Asset Turn Over (TATO) have on Return On Assets (ROA) partially and simultaneously. The method used in this research is descriptive method with a quantitative approach. The results of the study concluded that the test results of the analysis of the coefficient of determination of the Operating Profit Margin partially did not have a significant effect on Return On Assets of 6.7%. Meanwhile, Total Asset Turn Over has a partial but not significant effect on Return On Assets of 90.3%. Thus, Operating Profit Margin and Total Asset Turn Over simultaneously have an effect but not significant on Return On Assets of 95.9%.Keywords: Operating Profit Margin, Total Asset Turn Over, Return On Asset

Du Pont System Inside Measuring the Financial Performance of Food and Beverages Companies on the Indonesian Stock Exchange

This study aims to find out Du Pont System in measuring the financial performance of Food and Beverages. The research sample is 18 Food and Beverages listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Data collection is done by searching secondary data. Research results show the average change in NPM in the Food and Beverages industry in 2019 and 2020 is 1.52% and 0.8%. The average development of Total Assets Turn Over in the Food and Beverages industry in 2019 amounted to -0.03% and in 2020, it was 0.19%. And the company's financial performance based on the analysis of the Du Pont System method in the Food and Beverages industry in 2018-2020. Seen from the change in the average Return on Investment in 2019 of 1.59% and in 2020 by -3.91%. Rating The company's financial performance based on the analysis of the Du Pont System method in the Food and Beverages industry in 2012-2014. Judging from the value of Return on Investment PT. Multi Bintang Indonesia Tbk is ranked 1st in 2018-2019 with a Return On Investment value in 2018 of 42.39%, 2019 of 41.63%, and for 2020 rank 1 belongs to PT. Siantra Top Tbk with a Return On Investment value of 18.23%. Meanwhile PT. Sekar Bumi Tbk is ranked 18th with a Return on Investment value of 0.9% in 2018 and 0.05% in 2019. And in 2020 with a Return On Investment value of 0.31%.

A Financial Performance Analysis of Village-Owned Enterprise in Margo Mulyo Bringinan, Jambon 2018-2021

Village Owned Enterprises (BUMDesa) are institutions formed by village governments and communities that manage them based on the needs and economy of the village. The purpose of this research is to determine the financial performance of BUMDesa Margo Mulyo Bringinan Village in 2018-2021. The method used is descriptive quantitative with financial ratio analysis techniques including Current Ratio, Debt To Equity Ratio, Return On Equity Ratio, Net Profit Margin Ratio, Total Asset Turn Over, and Recevable Trunover Ratio. The population of this study is the Financial Report of Margo Mulyo Village Owned Enterprises (BUMDesa) for 2018-2021 with the sample being the Financial Report of Margo Mulyo Village Owned Enterprises (BUMDesa) for 2018-2021 which consists of balance sheets and reports of Remaining Business Results (SHU). . The results of this study state that the assessment of financial performance based on the Current Ratio is included in the healthy category, with an infinite ratio value. The Debt to Equity Ratio is included in the healthy category with a ratio value of 0%. The Return On Equity Ratio shows unhealthy financial performance results. Net Profit Margin Ratio is included in the healthy criteria. Total Asset Turn Over and Receivable Turnover are included in the very unhealthy criteria with a ratio value of < 1 time. This research shows a straight line relationship between the results of the Current Ratio analysis and Total Asset Turnover.

Corporate Financial Performance: is There Any Relationship with Covid-19?

The research was conducted to determine the impact of the COVID-19 pandemic on companies listed on the Indonesia Stock Exchange. The population in this study is a transportation company listed on the IDX. The data collected for processing are data on the financial ratios of transportation companies for a period of 4 years, namely 2 years before the pandemic (2018-2019) and data for 2 years when the pandemic occurred (2020-2021). The data analysis used in this study used descriptive analysis and comparative test models. The comparison test was performed using t-paired samples and Wilcoxon tests with the help of the program of the view. The results showed that although there were differences in the financial ratios of transportation companies before and during the Covid-19 pandemic, the results of the comparison test showed that there were no significant differences in the company's current ratio (liquidity ratio), solvency ratio (Solvability ratio), and profitability ratio (profitability ratio) before and during the Covid-19 pandemic. For the activity ratio, there is a significant difference in the ratio of receivable turnover (RTO) and asset turn ver (ATO), while fixed asset turnover (FATO) and working capital turnover (WCTO) show no significant difference.

Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan

The main objective of this study is to test and analyze the influence Current Ratio, Return On Asset, Total Asset Turn Over, and Net Profit Margin to Share Prices in food and beverage sub-sector manufacturing companies The period 2019-2021 both partially and simultaneously. The method used is a quantitative approach with statistical data analysis using multiple linear regression analysis where the data is processed with SPSS 25 software. The research criteria applied were purposive sampling techniques so that the research became 19 samples with observation results obtained 57 research samples. The results of the coefficient of determination analysis show that 17.4% of stock prices are influenced by independent variables, the rest of which are influenced by variables outside the study and simultaneous testing of variables CR, ROA, TATO & NPM have a significant effect on stock prices. The test results of the variables current ratio, return on assets and total asset turn over partially cannot affect the stock price significantly but the variable net profit margin can have a significant influence on the stock price.

PENGARUH PROFITABILITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN

The purpose of this study is to determine whether profitability, solvency, and activity can affect company value. The independent variables used in this study are profitability proxied by Return On Equity, solvency proxied by Debt to Equity Ratio, and activity proxied by Total Asset Turn Over. The population used in this study were 47 companies, which are service industry companies. The wholesale trade sub-sector of production goods and consumer goods listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period was 47 companies, with samples taken from 13 companies. so that the total sample data is 65, and the sample selection procedure is carried out by applying the purposive sampling method. The analysis in this study uses multiple regression with the SPSS version 26 application. The results of this study indicate that profitability have a positive effect on company value, solvency and activity have no effect on company value.

Pengaruh Faktor-faktor Fundamental (Current Ratio, Return on Asset, Return on Equity, Total Asset Turn Over, Debt to Equity Ratio, dan Asset Growth) terhadap Beta Saham Telekomunikasi di Bursa Efek Indonesia Tahun 2019-2021

This study raises the issue of Fundamental Factors, namely Current Ratio, Return On Assets, Return On Equity, Total Asset Turn Over, Debt To Equity Ratio, and Asset Growth have an influence or not on Beta Stocks. The purpose of this study is to determine how much the size of the company's ability to complete each fundamental ratio and how much influence the fundamental factors have on the stock beta of the telecommunications company. The results of this study indicate that the ability of telecommunications companies to have an average Current Ratio < standard deviation which means that the distribution of Current Ratio values is not good, while Return On Assets, Return On Equity, Total Assets Turn Over, Debt To Equity Ratio, and Asset Growth are in good condition. good. For statistical t-test, stock beta has no partial effect on Current Ratio, Return On Assets, Return On Equity, Total Assets Turn Over, Debt To Equity Ratio and Asset Growth. For testing F statistics that Current Ratio, Return On Assets, Return On Equity, Total Assets Turn Over, Debt To Equity Ratio, and Asset Growth do not have a simultaneous effect on the Beta Stocks.

PENGARUH CR, TATO, NPM, DAN EPS TERHADAP NILAI PERUSAHAAN DI ERA BANI

This study aims to determine the effect of Current Ratio (CR), Total Asset Turn Over, Net Profit Margin (NPM), and Earning Per Share (EPS) on firm value in ASEAN banking in the era of B.A.N.I. This research uses quantitative research – non case by using secondary data. The secondary data used is the annual report of banking companies in ASEAN in 2020-2021. The report is obtained from the official website of each stock exchange in every country in ASEAN. As for other secondary data used in this study in the form of journals, books, and other literature related to research. The results of this study are CR, TATO, NPM and EPS have an effect on Company value.

ANALISIS KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 (STUDI KASUS BUNDA LAUNDRY)

This study aims to determine the financial performance of Bunda Laundry before and during the Covid-19. This research is a quantitative research using observation and interview methods as data collection. Financial performance in this study was measured using Current Ratio, Cash Ratio, Debt to Equity Ratio, ROI, and Total Asset Turn Over. The results of this study show that there are differences in the financial performance of Bunda Laundry before and during the Covid-19 pandemic when viewed from the Current Ratio, Cash Ratio, Debt to Equity Ratio, ROI, and Total Asset Turn Over. 

Analysis of Financial Ratios to Measure Financial Performance in Internet and Telecommunication Infrastructure Provider Companies in 2019-2021

This study aims to analyze the financial performance achievements of Internet and Telecommunication Infrastructure Providers in 2019-2021 using a financial ratio calculation tool listed on the Indonesia Stock Exchange. This research is a research design using a quantitative approach. The type of datausedis secondary data, while the data source is obtained through the website www.idx.co.id. In this study, purposive sampling was conducted as many as 5 Internet and Telecommunication Infrastructure Providers for the Year 2019-2021 listed on the Indonesia Stock Exchange. The data analysis technique used in this study is financial performance, while the independent variables in this study are the ratio of liquidity, activity, solvency and profitability. The results of the analysis show that viewed from 3 years and from the ratio of liquidity, activity, solvency and profitability consisting of (Current Ratio, Quick Ratio, Inventory Turn Over, Total Asset Turn Over, Debt To Asset Ratio, Debt To Equity Ratio , Net Profit Margin , Return On Assets and Return On Equity). In the liquidity ratio and the best company activity ratio is PT Indosat Tbk, while the best Solvency and Profitability ratio is PT. Gihon Telecommunications Tbk.

Analisis Rasio Keuangan terhadap profitabilitas pada perusahaan Transportasi Umum Yang Terdaftar di BEI 2014-2015

This research aims to analyze the influence of financialratio to measurethelevelof profitability with well partiallyor simultan. Financial ratioinclude Current Ratio This research is using purposive sampling techniqueto collect data population from financial reports 2014-2017 The analysis of data used descriptive statistics,classic assumptiontest, multiple regressionanalysis, hypothesis testing mand analysis of the coefficient of determination (R2). The results of this research showed that aspartially variable Current ratio has significant influence to the Profitability,and variable Debt to equity ratio, and Total asset turn over.doesn’t have influence to Profitability, and variable NIM have dominant influence to the Profitability. While simultane ously variable Current ratio has significant influence on Profitability. Based on the results of value 47,3% of coefficient of determination(R2),all independent variables have strong influence in Explaining the dependent variable. Keywords: Current ratio, Debt to equity ratio, Total asset turn over dan Profitability

The Effect of Fundamental Factors and Systematic Risk on the Return of LQ45 Shares Listed on the Indonesia Stock Exchange

This study aims to find out the influence of fundamental factors which are represented by the Current Ratio, Total Asset Turn Over, Debt to Equity Ratio, Return On Equity and Price Book Value and Systematic Risk which is represented by beta toward stock returns of LQ45 stock that listed in Indonesia Stock Exchange period 2018 - 2021. Purposive sampling is used as the sampling technique with criteria: The stock of industry in LQ45 has always seen the annual financial report over the period 2018-2021 and could be made financial ratio from the annual report as used in this research. 28 samples of LQ45 stock were taken in this research. The partial regression coefficient was tested using multiple linear regression and hypothesis testing using the statistical t-test with a level of significance of 5%. The classic assumption test, which also included the normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test, was also run. Based on the result of this research, classic assumption deviation has not founded, this indicated that available data has fulfilled the condition to use a multiple regression model. Empirical evidence of analysis showed as partially Price to Book Value and Systematic Risk have a positive dan significant effect on stock return, while CR, TATO, and DER have no significant effect on stock returns and ROE has a negative and significant effect on LQ45 stock returns for the 2018-2021 period. The result of this research indicated that PBV and Systematic Risk were used by the investor to predict the stock return of LQ45 company period 2018-2021.

Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Lion Metal Works Tbk. Periode 2016-2021

The purpose of this study is to determine the financial performance of PT. Lion Metal Works Tbk. 2016-2021 if measured through liquidity, solvency, profitability and activity ratios. This research is a quantitative. The type of data used is quantitative data. The results of the study revealed 2 ratios of good scores and 2 ratios of bad scores. The liquidity ratio in the industry standard, current ratio is 2.0 in 2016-2019 the value is 3,56; 3,27; 3,5; 3,82. In 2020 there will be a significant increase of 6,7 then in 2021 the value is 3,25. The company's solvency ratio shows good condition, the industry standard debt to asset ratio is 35%, 2016-2017 injuries are 31%, 34%, 2018-2020 32%, last 2021 is 36%. The profitability ratio shows that the company is not doing well, the indicator is the net profit margin, the industry standard is 20% for 2016-2021, a loss of 11%, 3%, 3%, 0%, -3%, -1%. Likewise, the activity ratio shows that the condition is not good, one of the indicators is the fixed assets turn over ratio, the industry standard, which is 5 times seen in 2016-2021 payments of 2,77; 2,7; 2,36; 2,04; 1,63; 1,50

Variabel - Variabel yang Berpengaruh Terhadap Harga Pasar Saham Pada Perusahaan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2020

The number of capital market investors in Indonesia is very minimal, as of July 2022 there were 8.88 million accounts consisting of Stock investors, with 42% of them being stock investors and 60.29% dominated by millennials. Fundamental factors are represented by liquidity ratios, solvency ratios, activity ratios, and performance ratios. The study was conducted using a quantitative approach, with a population of 24 oil palm plantation companies listed on the Indonesia Stock Exchange. The research sample consisted of 5 oil palm plantation companies selected using the purposive sampling method. The statistical method used in this study is multiple regression analysis. The results of this study indicate 1) the liquidity ratio expressed by Working Capital to Total Asset Ratio and the Quick Asset Ratio has no significant effect on stock market prices, 2) the solvency ratio expressed by the Debt to Asset Ratio has a significant effect on stock market prices, 3) the activity ratio which is expressed by Total Assets Turn Over has no significant effect on the Stock Market Price, and 4) Performance Ratios expressed by Earning Per Share, have a significant effect on Market price

PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020

This study aims to determine the effect of profitability ratios (ROA), liquidity ratios (CR), solvency ratios (DER) and activity ratios (TATO) on stock returns in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The research sample is the financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2018-2020. Sampling using purposive sampling technique. The data analysis technique used multiple linear regression analysis. Based on the results of the study it can be concluded that; 1) Profitability ratio proxied by Return On Assets (ROA) partially has a significant positive effect on Stock Return. 2) The liquidity ratio as proxied by the Current Ratio (CR) partially has a positive and insignificant effect on Stock Return. 3) Solvency Ratio proxied by Debt to Equity Ratio (DER) has a positive and insignificant effect on Stock Return. 4) Activity ratio proxied by Total Asset Turn Over (TATO) partially has a positive and insignificant effect on Stock Return

Faktor-Faktor Yang Mempengaruhi Perubahan Laba Pada PT. Wijaya Karya Bangunan Gedung Tbk. Yang Terdaftar Di Bursa Efek Indonesia

Competition in the business world, which is getting tighter and tighter so fast, has a huge impact on the development of the current capital market, especially in the business activities of large and small industries. This study aims to determine the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), and Total Asset Turn Over (TATO) on changes in profits at PT. Wijaya Karya Gedung Tbk. Methods of data used is secondary data. The data analysis technique used in this study was multipke linear regression analysis using the SPSS version 24 statistical calculator. The results showed that the current ratio has positive effect on changes in earnings. Meanwhile, Debt to equity ratio (DER), Return on assets (ROA) and Total asset turnover (TATO) have no significant effect on changes in earnings.The coefficient of determination R Square is 0,816 indicating that changes in PT. Wijaya Karya Gedung, Tbk is determined by the current ratio, debt to equity ratio, return on assets, and total asset turnover of 81,6%, while the remaining 18,4% is determined by other factors outside the independent variabes in this study.