Debt To Equity Ratio Variables Research Articles

PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODA 2008-2012

The purpose of this study was to determine how the effect of financial performance on the disclosure of corporate social responsibility (CSR). In this study the company's financial performance is measured using return on asset (ROA), net profit margin (NPM), current ratio (CR), debt to equity ratio (DER), and inventory turnover (INTO). The sample used is secondary data from the Indonesia Stock Exchange (IDX) Annual Report ie companies listed in the Jakarta Islamic Index on the Stock Exchange in the year 2008-2012. Samples were taken by using purposive sampling method and sample selection criteria. The samples used were 38 companies. Based on the results of tests performed by t test NPM and INTO variables significantly influence variable CSR disclosure. While going through the t test can be seen that the variable ROA, CR, and DER no significant effect on CSR disclosure. While based on simultaneous test (F test) ROA, NPM, CR, DER, and INTO simultaneously having an influence on CSR disclosure. R2 is the magnitude of 0.206. This suggests that the major effect of the independent variables are ROA, NPM, CR, DER and INTO the dependent variable is CSR disclosure can be explained by the model equations by 20.6% while the remaining 79.4% is influenced by other factors beyond research.

PENGARUH FAKTOR-FAKTOR FUNDAMENTAL KE UANGAN TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI

This study was conducted to determine the effect of factors such as financial fundamentals Earning Per Share (EPS), Return On Assets (ROA), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and Current Ratio (CR) of the company and real property estate listed in Indonesia Stock Exchange during the period 2008-2013. The sampling technique used purposive sampling with a sample of five companies. Variables include the Earning Per Share (EPS), return on assets (ROA), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and Current Ratio (CR) as the independent variable and stock price as dependent variables. Data were analyzed using descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that the simultaneous regression test (Test F), shows that the Earning Per Share (EPS), return on assets (ROA), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and Current Ratio (CR ) simultaneously influence the stock prices of five companies that were visited. While partial regression test (t test) showed that the variable EPS, ROA, NPM and CR partial effect, whereas the variable DER has no partial effect on stock prices.

ANALISIS PENGARUH NET INCOME, OPERATING CASH FLOW, DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PER SHARE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this study is to examine the effect of net income (EAT), operating cash flow (OCF), and debt to equity ratio (DER) towards dividend per share (DPS) on manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. The sampling method used was purposive sampling. The number of samples that met the criteria was 172 companies. Data were analyzed using multiple linear regression analysis. The results showed that, simultaneously, all variables had significant effect on DPS. Partially, the variable that had significant effect was EAT, while OCF and DER had no significant effect. Furthermore, the coefficient of determination (R2) showed that the effect of variables EAT, OCF, and DER simultaneously to DPS was 30,3%.

ANALISIS PENGARUH KINERJA KEUANGAN, MANAJEMEN RISIKO DAN MANAJEMEN MODAL KERJA TERHADAP RETURN SAHAM

Level stock returns telecommunications in Indonesia is influenced by various factors such as financial performance, risk management and working capital management. The purpose of this research was to analyze the influence of financial performance through parameters Debt to Equity Ratio (DER), Return On Investment (ROI), Current Ratio (CR) dan Total Assets Turn Over (TATO). Risk management using parameters (interest rate) and working capital management using parameters Cash Conversion Cycle (CCC). The population in this study is a telecommunications companies listed in Indonesia Stock Exchange 2010-2013. In analyzing the effect of variable DER, ROI, CR, TATO, ir and CCC using multiple linear regression. The analysis showed that the Debt to Equity Ratio (DER) has effect on stock returns with significant value 0,009, Return on Investment (ROI) has effect on stock returns with significant value 0,006. And Total Asset Turn Over (TATO) has effect on stock returns with significant value 0,025. While the Current Ratio (CR) ,interest rate, and Cash Conversion Cycle not effect on stock returns with significant value 0,403; 0,047; 0,977. All the independent variables simultaneously affect the stock on telecommunication companies.

The Impact Analysis of Privatization and Shariah Screening on Financial Performance and Shares Return of State Owned Enterprises as the member of Jakarta Islamic Index

Privatization is one of the government’s programs in restructuring State-Owned Enterprises (SOEs). Other than restructuring SOE, privatization is also source of state budget funds (APBN). By privatizing SOE, government expected healthy corporation that will contribute larger tax payments, dividend payments, and additional paid-in capital. So it is expected that SOEs are always in a healthy condition, high competitive and produce goods quality products and services.In order to invite Islamic foreign investors. Now also available public listed SOEs that is according to Islamic sharia. SOE sharia shares are expected to be an example of implementing business in accordance to sharia, will benefit better financial performance and better share price. Eight SOEs who are members of the Jakarta Islamic Index, those are WSKT, WIKA, PTPP, SMGR, TLKM, PTBA, ANTM and PGAS, will be evaluated in this research regarding their financial performance and stock performance during the period 2000 to 2016.This research is included in descriptive research method that is ex post facto. The researcher evaluated the company's financial performance and stock performance during the 17-year period, from 2000 to 2016, financial performance measured is profitability performance (NPM, ROA and ROE), solvency (Total Asset Turnover) activity (Debt to Equity Ratio). The measurement of stock performance those are EPS. PER and PBV. Data analysis used in this research is descriptive analysis, trend analysis and Test t test.Based on the results of the study, the variable condition before the regression, NPM, ROA, ROE, DER, DR, DI, S / TA, EPS, PER and PBV variables have scattered residues normally. However, when tested for heteroscedasticity using scatter diagrams these variables such are NPM, ROA, ROE and PER free from heteroscedasticity. But variables such as DER, DR, DI, S/TA, EPS and PBV variables tend to contain heteroscedasticity. NPM variable data, tends to increase every year, as well as ROA, ROE. However, DER, DR, DI, S / TA, EPS, PER and PBV variables tend to be stable from year to year.Through a simultaneous equation method that reflects the existence of circular causation, it gives an idea of all variables being independent and dependent. Variable net profit margin on each SOE member JII, influenced significantly by the variable ROE, DER, DR, PER, PBV. The variable return on asset is influenced by ROE and DER variables significantly. The return on equity variable is significantly influenced by NPM, ROA, DER, PER and PBV variables. Debt To Equity Ratio (DER) variables are influenced significantly variables of NPM, ROA, ROE, DER, PER and PBV. Days Receivable (DR) variables influenced by NPM variables significantly.Days Inventory variables are not affected by any variable. Variable of Asset Turn Over (S / TA) is influenced by one variable only that is EPS. Variable Earning per Share (EPS) influenced significantly by variable DER and S / TA. Price Earning Ratio (PER) variables are significantly influenced by NPM, ROE, DER, and PBV. Price to Book Value (PBV) variables are significantly influenced by NPM, ROE, DER and PER variables.

PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA

This study aims to determine the effect of capital structure and financial performance of the company's value. This study uses secondary data from the company's financial statements. Samples and sampling using purposive sampling techniques. Analysis of data using classic assumption test and multiple linear regression. Indicators of this research capital structure is debt to equity ratio (DER). Financial performance indicators, namely return on assets (ROA). Indicators of the company's value is the price book value (PBV). The study population was banking companies listed in Indonesia Stock Exchange period 2010-2014. The results of the study explains that there is significant influence simultaneously DER and ROA independent variables and the dependent variable PBV. No effect and partial significant independent variable DER on the dependent variable PBV. There is a significant effect partially independent variables ROA on the dependent variable PBV.Key word: Capital Structure, Financial Performance, Value Company

Pengaruh Faktor Fundamental Pada Nilai Perusahaan Manufaktur Sektor Basic Industry And Chemical Di Bursa Efek Indonesa

This study aims to determine the influence of fundamental factors (EPS, DER, CR, TATO and size of the Company) on the value of the manufacturing company Basic Industry and Chemicals sector in Indonesia Stock Exchange 2011-2014 period. The population in this study are all companies Manufacturing Basic Industry and Chemicals sectors listed on the Stock Exchange the period 2011 to 2014, amounting to 63 companies While the sample was determined by purposive sampling method in order to obtain as many as 29 companies sampled. The analytical method used is multiple linear regression analysis with SPSS 17.00. Before the data were analyzed, performed classical assumption of the data. Statistical tests showed that (1) Taken together variable EPS, DER, CR, TATO, and company size effect on firm value (PBV) (2) Earning Per Share (EPS) effect on firm value (3) Debt to Equity ratio (DER) effect on firm value (4) Current ratio (CR) effect on the value of the company (5) Total Asset Turn Over (TATO) effect on the value of the company (6) the size effect on the company's corporate value.
 Keywords: Fundamentals, Earnings Per Share, Debt to Equity Ratio, Current Ratio, Total Asset Turn Over, Company Size, Price to Book Value, Value Company

ANALISIS PENGARUH CASH POSITION, DEBT TO EQUITY RATIO, DAN RETURN ON ASSETS TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Research conducted aims to determine whether there is influence of Cash Position (CP), Debt to Equity Ratio (DER), and Return On Assets (ROA) partially or jointly against Dividend Payout Ratio (DPR) on the listed property company Indonesia Stock Exchange from 2008 to 2010. The results showed that of the three independent variables ROA and DER variables significantly influence the Dividend Payout Ratio while variable CP no significant effect on Dividend Payout Ratio. R-square value of 62.6%.