Variable Current Ratio Research Articles

Kontribusi Faktor Fundamental Terhadap Return Saham Syariah Sektor Pertanian

This research aims to analyze the influence of the Current Ratio (CR), Return on Equity (ROE), and Debt to Equity Ratio (DER) on stock return in Sharia companies listed on the Sharia Stock Index (ISSI) for the 2015-2019 period. The population used in this research was 11 companies. The data used in this research is secondary data. The sampling method used purposive sampling method and resulted in 9 companies. The data analyze technique uses multiple linear regression. The research results show that the variables Current Ratio, Return on Equity, and Debt to Equity Ratio simultaneously influence stock return. Partially, the Current Ratio variable has a positive and significant affect on stock return, Return on Equity has a positive and unsignificant affect on stock return, Debt to Equity Ratio has a positive and unsignificant effect on stock return.

The Influence of Current Ratio and Solvency on Financial Performance at PT. Adaro Energy Indonesia Tbk Period 2015-2024

This study was conducted to understand the impact of current ratios and solvency on currency workforce performance. This research was conducted at PT. Adaro Energy Indonesia, Tbk during the 2015-2024 period. The research method used in this research combines quantitative research design with associative descriptive. The population in this research is secondary data from PT's financial reports. Adaro Energy Indonesia., Tbk. The sample was taken using a non-probability sampling technique using purposive sampling with certain criteria, namely the quarterly financial report of PT. Adaro Energy Indonesia., Tbk 2015-2024. To carry out sensitivity analysis, one can use coefficient of determination analysis, hypothesis testing using t and f tests, and sensitivity line analysis. Based on the completed analysis, it is determined that the current ratio determination coefficient for labor participation is 0.292, which is included in the medium category, and the solvency coefficient for determining participation is 0.565, which is included in the medium category. Based on the completed specified analysis, it is shown that the significant contribution of the independent variables (solvency and current ratio) to the dependent variable (working capital) is approximately 44%, with the remaining 56% explained by other variables not examined by the researchers

Pengaruh CR, DAR dan DER Terhadap Harga Saham pada Perusahaan Sub Sektor Pertambangan Batubara yang Terdaftar di BEI

This study observes coal mining sub-sector companies listed on the Indonesia Stock Exchange in 2020 – 2022 to determine how much influence the CR, DAR and DER variables partially and simultaneously have on stock prices. CR, DAR and DER are variables in the associative quantitative research design. To see how much influence it has on stock prices partially is evidenced by the t-count value> t-table and simultaneously is evidenced by the F-count value> F-table with a significance level of 0.05. The sample used was 24 companies that had been observed for three years. The data used in this study came from https://lembarsaham.com and www.idx.co.id. Based on the results of the study, the Current Ratio variable has a significant effect on stock prices, Debt to Asset Ratio has a negative and insignificant effect on stock prices and Debt to Equity Ratio has a negative and significant effect on stock prices. The CR, DAR and DER factors simultaneously have a significant effect on stock value. For the period 2020 – 2022, of the three variables, the Current Ratio variable has the greatest influence on the share prices of coal mining sub-sector businesses listed on the IDX

Analysis of Financial Ratios on Earnings Growth of Health Sector Companies

The purpose of this study was to determine and analyze the partial effect of financial performance which includes the variables Current Ratio, Debt To Equity Ratio, and Return On Asset on Profit Growth in Health Industry Sector Companies. The population and samples in this study were all health sector companies listed on the Indonesia Stock Exchange as many as 21 companies. The data analysis method used in this research is quantitative analysis method, the analysis is carried out using classical assumption testing, multiple linear regression analysis, and hypothesis testing (t test). Based on the results of the hypothesis test (t test), Current Ratio has a positive and insignificant effect on Profit Growth (Y) in Health Sector companies. Debt to Equity Ratio has a positive and significant effect on Profit Growth in Health Sector companies. Return on Asset has a positive and significant effect on Profit Growth in Health Sector companies. Based on the partial test results (t test) it can be concluded that of the three variables, Debt to Equity Ratio has a dominant influence on Profit Growth because it has the largest t value and partial r.

Examination of the Effects of Own Capital, Debt to Equity Ratio, And Current Ratio on Remaining Business Results in Savings and Loans Cooperatives in East Manggarai

This research was conducted to analyze the influence of the current ratio, debt-to-equity ratio, and own capital on remaining business results in the East Manggarai Wae Motu cooperative (KSP) in the 2016-2022 period. This research uses quantitative data methods to assess the influence of the current ratio, debt-to-equity ratio, and own capital on remaining business results. The secondary data used is in the form of financial reports and balance sheets. This data was obtained from the Wae Motu Cooperative (KSP) East Manggarai. The research results show that the current ratio, debt-to-equity ratio, and own capital influence the remaining business results. Meanwhile, partially, the variables current ratio and debt to equity ratio do not affect remining business results. At the same time, capital itself influences remaining business results in cooperatives in East Manggarai.

PERAN LIKUIDITAS, MODAL KERJA, DAN KINERJA DALAM MENENTUKAN NILAI PERUSAHAAN: KASUS PT. ACE HARDWARE INDONESIA, TBK (2011-2020)

This research aims to determine the influence of Liquidity (CR), Working Capital (WCT) and Company Performance (ROE) on the Company Value of PT. Ace Hardware Indonesia Tbk is listed on the Indonesia Stock Exchange for the 2011-2020 period, either partially or simultaneously. The population used in this research is a retail company for household needs and lifestyle, namely PT. Ace Hardware Indonesia 2011-2020. Data analysis uses normality tests, multicollinearity, autocorrelation, multiple linear regression, determination, F test and T test. Based on the results of the research that has been carried out, a conclusion can be made, namely that the Liquidity Variable (Current Ratio) is positive and significant to Company Value. The Working Capital Variable (Working Capital Turnover) has a positive and significant effect on Company Value. The Company Performance Variable (Return On Equity) does not have a significant effect on Company Value. Simultaneously, Liquidity (Current Ratio), Working Capital (Working Capital Turnover) and Company Performance (Return On Equity) do not have a significant effect on Company Value.

Influence of the Current Ratio and Debt to Equity Ratio on Return of Assets Against ANTM Company. Tbk

This study aims to determine how much influence the current ratio and debt to equity ratio have on the return on assets of the ANTM company. Tbk. This study uses financial report data over a period of 5 years from 2017-2021 as a research sample using SPSS25. The method used in this research is asociative descriptive analysis with a quantitative approach. The instrument used in this research is financial report data for a span of 5 years for each variable. Based on the results of data analysis obtained multiple linear regression equations from the results of hypothesis testing obtained that the results showed that the variable current ratio (X1) and debt to equity ratio (X2) had a calculated F value of 102.762 and a sig value of 0.000 with an F table value of 18.153. With the results of F count > F table and sig count < 0.005, it can be concluded that simultaneously the current ratio and debt to equity ratio affect the return on assets (Y). In this study, it was also found that the coefficient of determination had an effect of 67.9%, which means that the influence of the current ratio and Debt to equity ratio on the return on assets is 67.9%, the remaining 32.1% is influenced by other factors not included in this study

PENGARUH KINERJA KEUANGAN TERHADAP PROFITABILITAS PADA SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

This study aims to examine the effect of Inventory Turnover, Current Ratio, and Working Capital Turnover on Return On Assets in the Plantation Sub-Sector listed on the Indonesia Stock Exchange (IDX). Sampling was carried out using the Purposive Sampling method with the criteria of all Plantation Sub Sector companies listed on the Indonesia Stock Exchange (IDX) which published their financial reports consecutively during the 2018-2022 period and financial reports presented in rupiah currency. With this method a sample of 65 company financial data is obtained. The research data analysis technique uses the classical assumption test consisting of a normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear analysis, coefficient of determination test (R2) and hypothesis testing consisting of a partial test (t test) and simultaneous test (test F). The results of the study concluded that partially the Inventory Turnover and Current Ratio variables had a significant effect on Return On Assets, Working Capital Turnover did not have a significant effect on Return On Assets. The test results simultaneously variable Inventory Turnover, Current Ratio and Working Capital Turnover together have a significant effect on Return On Assets.

PENGARUH CURRENT RATIO (CR) DAN RETURN ON EQUITY (ROE) TERHADAP PRICE TO BOOK VALUE (PBV) PADA PT XYZ PERIODE 2012-2021

This study aims to determine whether there is an influence of the Current Ratio (X1) on the Price to Book Value (Y). The research design used in this research is the associative research design. Source data obtained through website www.idx.co.id period 2012-2021. Data analysis used is ratio analysis, double linear regression analysis assisted by SPSS version 18. The results show that the Current Ratio (X1) shows a positive and significant influence on the Price to Book Value (Y) can be seen from the thitung results > ttable (6,207 > 2,024). The Return on Equity (X2) shows a significant and positive effect on the price to book value (Y), as seen in the thinning results > tables (2,964 > 2,024. Simultaneously, the variables Current ratio and Return of Equity influenced the Price-to-Book Value(Y) from the calculations > Ftable (20,352 > 3,25). Based on the results of the study, it can be concluded that the variable Current Relation(X1) and the return on equity (X2) have an influence over the price of book value(Y). Keywords: Current Ratio, Return on Equity, Price to Book Value

Impact Of Increasing And Falling Banking Stock Prices In Indonesia 2017–2022

<p class="Default"><em><span lang="EN-US">This study aims to determine the effect of the Current Ratio, debt-to-equity ratio, Return on Assets, and Inflation on Stock Price.</span><span lang="EN-US">This research uses quantitative data; the sample in this study is stock price banks sub-sector companies that are listed on the Indonesia Stock Exchange in the period 2017-2022, with as many as 25 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews9 software.</span><span lang="EN-US">The results of this study indicate that the current ratio variable has a positive and statistically insignificant effect on stock price, the debt-to-equity ratio variable has a positive and statistically insignificant effect on stock price, the return on assets variable has a positive and statistically significant effect on stock price, the inflation variable has a positive and statistically insignificant effect on stock price. This research hopes to provide information regarding how stock prices can benefit decision-making and can be used as reference material for further research</span></em></p>

Analisis Pengaruh Rasio Lancar, Perputaran Piutang, dan Rasio Hutang terhadap Return on Asset pada Perusahaan Food and Beverage

This study aims to analyze the effect of current ratios, accounts receivable turnover, and debt to asset ratios on ROA in Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2018 to 2021. The population taken in this study was 72 companies. With a sample of 25 companies. The sampling technique is using purposive sampling technique. The place of research used is the Indonesia Stock Exchange on financial report data for food and beverage companies. The time for data collection is from 2018 to 2021. The results of the current ratio variable test have a significance value of 0.296 > 0.05 with a t value of 1.053 and a coefficient of 0.114. Receivables turnover variable has a significance value of 0.421 > 0.05 with a t value of 0.810 and a coefficient value of 0.073. The debt to asset ratio variable has a significance value of 0.000 < 0.05 with a t value of -5.814 and a coefficient value of -0.661. Based on the research results, the following results are obtained: a. The current ratio variable has no effect on return on assets. b. Receivables turnover variable has no effect on return on assets. c. The debt ratio variable has an effect on return on assets..

PENGARUH CURRENT RATIO, DEPT TO EQUITY RATIO, RETURN ON ASSET DAN TOTAL ASSET TURNOVER TERHADAP HARGA SAHAM PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA

This research aims to determine the influence of the variables Current Ratio, Debt To Equity Ratio, Return On Assets, and Total Asset Turnover on share prices in property and real estate companies. The population used in this research is property and real estate companies listed on the Indonesia Stock Exchange with a research observation period of 2018 - 2022. The sample selection used a purposive sampling method based on certain criteria that were adjusted to the objectives of the research problem. The number of samples used in this research was 43 from 87 companies. The data analysis technique used in this research is Multiple Linear Regression Analysis using SPSS version 26 program tools. The results of this research show that the Current Ratio and Debt To Equity have a negative and significant effect on stock prices. Return On Assets has a positive and significant effect on share prices. Meanwhile, Total Asset Turnover has no significant effect on share prices.

FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aims to obtain empirical evidence and analyze the effect of current ratio, total asset turnover, firm size and debt to asset ratio on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. This study used purposive sampling methods so that 50 companies were obtained. In 50 companies, there are extreme values in the data so that outlier tests are carried out. A total of 8 companies were disposed of, so the samples used were 42 companies. The data collection technique used is secondary data collected and calculated using Microsoft Excel 2016 and processed using the SPSS program version 24. The results of this study showed that the variables current ratio, total asset turnover, and firm size have a positive and significant influence on profitability, while the variable debt to asset ratio has a significant but negative value on profitability. The implication of this research is that companies must pay attention to debt to asset ratio in order to maximize the profitability of the company.

Analisis Pengaruh Current Ratio, Debt to Equity Ratio, Net Profit Margin dan Total Aset Turnover Terhadap Harga Saham pada Perusahaan Sektor Energi di Bursa Efek Indonesia Periode 2019-2022

The aim of this research is to determine the influence of liquidity ratios, profitability, solvency and asset turnover ratios on share prices in energy sector companies on the Indonesia Stock Exchange. The phenomenon that occurred was when the energy sector stock index became the highest compared to other sectors throughout 2022, reaching 36 percent with growth of 2.1 percent. The sampling method for this research uses a purposive sampling method, where of the eighty-four energy sector companies, only thirty-two companies were selected that had complete financial reports for 2021-2022. The results of the research show that the variable factors Current Ratio and Debt to Equity Ratio partially have a negative effect on stock prices, while the variable factors Net Profit Margin and Total Asset Turnover ratios partially have a positive effect on stock prices. Meanwhile, simultaneously the variables Current Ratio, Net Profit Margin, Debt to Equity Ratio and Total Asset Turnover have a significant influence on share prices. It is hoped that future research will be able to determine the effect on stock returns.

The Effect of Current Ratio (CR), Debt Equity Ratio (DER), Total Asset Turnover (TATO) on Return of Equity (ROE) in the Manufacturing Industry of Consumer Goods Sector in 2019-2021

Manufacturing companies are the main pillar of industrial development in a country. The development of the manufacturing industry in a country can also be used to see national industrial development in that country. This development can be seen both from the aspect of the quality of the products produced and the performance of the industry as a whole. The manufacturing sector made the largest contribution to the increase in Indonesia's economic growth which reached 7.07% in the second quarter of 2021. This sector was the highest source of growth, namely 1.35%. The manufacturing sector itself recorded growth of 6.91% despite being under pressure. due to the Covid-19 pandemic. This study aims to examine the effect of the variables Current Ratio (CR), Debt Equity Ratio (DER), Total Asset Turnover (TATO) on Return Of Equity (ROE). The sampling technique used is panel data with the criteria for manufacturing companies in the consumer goods sector that publish financial reports (annual reports) for the 2019-2021 period. Obtained a total sample of 36 companies with a period of 3 years to obtain 108 data. The analysis technique used is multiple linear regression analysis equipped with normality, multicollinearity, autocorrelation, and heteroscedasticity tests to obtain an unbiased estimation model. The hypothesis was tested using the t-statistic to test the significance of the regression coefficient partially at a significance level of 5%. The results of this study indicate that the Current Ratio (CR) has a positive and significant effect on Return Of Equity (ROE) with a sig = 0.027 <0.05, Debt To Equity Ratio (DER), has a positive and significant effect on Return Of Equity (ROE) with a sig = 0.014 <0.05, Total Asset Turnover (TATO) has a positive and not significant effect on Return Of Equity (ROE) with a sig = 0.147 > 0.05.

Penentuan Rasio Keuangan terhadap Harga Saham pada Perusahaan Industri Barang Konsumsi dengan Korelasi terhadap Inflasi Tahun 2015-2022

This study focuses on understanding the influence of financial ratios such as current ratio, capital structure (DER), and Firm Size on the stock prices of consumer goods industry companies from 2015 to 2022. Additionally, the stock prices of these companies will be correlated with inflation. The independent variables in this study include current ratio, capital structure (DER), and Firm Size, while the variables correlated with inflation and the dependent variable are the Stock Prices. The sampling method employed is purposive sampling, gathering a sample of 100 instances from 40 companies. The methodology used involves panel data regression utilizing the Random Effect model. The analysis results indicates that the independent variable Current Ratio significantly affects Stock Prices. However, variables like Capital Structure (DER) and Firm Size do not exhibit a significant influence on Stock Prices. Furthermore, Inflation has a significant negative impact on Stock Prices.

The Effect of Financial Performance on Stock Prices in Food and Beverage Sub Sector Companies Registered in Indonesia Stock Exchange

Indonesia's growing economic conditions are expected to provide favorable prospects in meeting the needs of the community. The selection of this object is due to the growth of the food and beverage industry has increased. The Association of Food and Beverage Entrepreneurs (GAPMMI) estimates that the growth of the food and beverage industry specifically in the third quarter of 2022 is recorded to be quite high at 9 %, the accumulated growth of the food and beverage industry from January 2022 to the end of November 2022 is still higher than the overall industry growth which only 4% (cnnindonesia.com). This type of research is causal associative research. The researcher intends to examine the effect of variable current ratio (CR), debt to equity ratio (DER), net profit margin (NPM) on stock prices. The sampling technique in this study was purposive sampling with a total sample of 11 companies in the 2020-2022 period. The data obtained were analyzed with the help of SPSS software version 25.00 for windows. Based on the calculation, it is known that the calculated F value of 7.797 with a significance of F of 0.000 <0.05. The significance value of F is smaller than the predetermined significant level that is 0.05. So it can be concluded that all the independent variables together have a significant effect on the dependent variable. Current ratio (CR), debt to equity ratio (DER), and net profit nargin (NPM) variables together have a significant effect on stock prices on food and beverage companies listed on the IDX.

Financial performance determinants of Ukrainian agricultural companies in the pre-war period

Purpose. The purpose of the article is to identify the determinants of the financial performance of agricultural companies in Ukraine in the pre-war period.
 Methodology / approach. Panel data regression analysis, carried out using the GRETL software, was used as a research method. The financial statements of thirty Ukrainian agricultural companies over the defined period 2015–2021 were selected to be data for analysis. Three models were constructed in the article based on the use of three different dependent variables (Return on Assets, Return on Equity, Return on Sales) and seven independent variables (Current Ratio, Capital Intensity, Export Intensity, Leverage, Size, Dummy variable for agricultural sub-sectors, Dummy variable for location). The selection of the mentioned independent variables was logically substantiated by the structure of the financial reports of the Ukrainian agricultural companies and analytical system “You Control”.
 Results. The study of the determinants of financial performance of the agricultural companies is a widespread area of research among academicians, however, is characterized by quite controversial results. Some of these conclusions were refuted, but certain results were confirmed on the example of Ukrainian enterprises. The results of the panel regression analysis with respect to Models 1-3, partially are in contradiction with the conclusions of other studies regarding the impact of the determinants on the financial performance of agricultural companies. None of the chosen independent variables has a significant effect on all the dependent variables as investigated in the article, namely ROA, ROE, and ROS. This confirms the formulated in the study hypothesis regarding the availability of a unique set of financial performance determinants for agricultural enterprises for each individual country. The independent variables used in the study have the most significant impact on ROA. Primarily, ROA is significantly affected by CAPI (5 % level), EXPI (10 % level), and DVL (5 % level). The results obtained confirm a need for improving regional support and ensuring an access to capital for agricultural enterprises in Ukraine.
 Originality / scientific novelty. The originality of the conducted research lies in the study of a set of factors that influenced the financial condition of Ukrainian agrarian companies in the pre-war period, considering the peculiarities of the Ukrainian agrarian sector of the economy.
 Practical value / implications. Investors and financial institutions can benefit from the research results. By recognizing which factors have the most significant impact on financial performance, they can make more informed decisions when considering investments in Ukrainian agricultural companies. Understanding which factors influence financial performance can help in risk management for both agricultural companies and financial institutions.

The Effect of Current Ratio and Total Asset Turn Over on Return on Assets at Bank Sumut KC. Syariah Pematang Siantar Periode 2017-2021

This research aims to determine whether there is an influence of Current Ratio and Total Asset Turn Over on Return on Assets at Bank Sumut KC. Syariah Pematang Siantar using a quantitative approach. The data used in the research is secondary data obtained from published reports in a monthly time series from 2017 to 2021. The data was analyzed using multiple linear regression. The results of the research show that (1) the Current Ratio variable has a negative and insignificant influence on Return on Assets at Bank Sumut KC. Pematang Siantar Sharia. (2) The Total Asset Turn Over variable has a positive and significant influence on Return on Assets at Bank Sumut Branch Pematang Siantar Sharia. (3) The variables Current Ratio and Total Asset Turn Over simultaneously influence Return on Assets at Bank Sumut KC. Pematang Siantar Sharia.

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA

The purpose of this study is to obtain empirical evidence about the influence of variable current ratio, debt to equity ratio, return on assets, total assets turnover, return on equity, and firm size on firm value. The object sample of this research are non-financial companies listed in Indonesia Stock Exchange (IDX) period 2019 to 2021 using the purposive sampling method and the sampling resulted in 204 companies with 612 data. This research analysis used multiple regression analysis method. The results of this study indicate that variable return on assets, return on equity, and firm size have an effect on firm value. While variable current ratio, debt to equity ratio and total assets turnover have no effect on firm value.