Effect Of Current Ratio Research Articles

The Effect of Current Ratio and Debt to Assets Ratio on Debt to Equity Ratio at PT Adhi Karya (Persero) Tbk Which are Listed on the Indonesia Stock Exchange for the Periode 2013-2022

This study aims to analyse how PT Adhi Karya (Persero) Tbk, a company listed on the BEI in Indonesia, is affected by the CR and DAR in relation to its DER. Using a purposive selection strategy, this quantitative study draws 40 samples from financial records covering the years 2013–2022. Classical assumption testing and multiple linear regression analysis are the approaches utilised for data analysis. The F-test and the T-test are then used for hypothesis testing. The study found a medium amount of closeness between the CR and the DER, with a correlation value of -0.672342. A correlation value of 0.976407 between DAR and DER places it in the strong category. An study of the contribution of the independent variables, namely the CR and DAR, yields a DER value of 95.2%, while other factors account for the remaining 4.8%. Since it generates a sig value of 0.0000 < 0.05, the CR value significantly impacts the DER, according to incomplete study. With a sig value of 0.0000 < 0.05, DAR significantly impacts the DER. At the same time, the DER is significantly impacted by the two independent variables, CR and DAR, with a sig value of 0.0000 < 0.05

The Effect of Current Ratio and Return on Asset on Company Value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange in the Period 2020-2022

The Effect of Current Ratio and Return on Asset on Company Value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange in the Period 2020-2022

The Effect of Current Ratio and Total Assets Turnover on Return on Assets at PT Merck Indonesia Tbk for the Period of 2016-2023

For the years 2016–2023, this study set out to analyse PT MERCK Tbk's Return On Assets (ROA) and how the Current Ratio and Total Asset Turnover impacted it. A descriptive associative technique is used in the study procedure, which is quantitative in nature. Secondary data extracted from PT MERCK Tbk's financial filings constitute the study's population. The quarterly financial statements of PT MERCK Tbk from 2016 to 2023 were used as the basis for the sample selection process, which used non-probability sampling using purposive sampling techniques. Multiple linear regression, t-tests, F-tests, coefficients of determination, and Pearson product-moment correlation analyses were used to assess the impact analysis. While the Total Asset Turnover (TATO) did not have any partial effect on Return On Assets (ROA), the Current Ratio did, according to the studies performed in this research. When used in conjunction, the Current Ratio and Total Asset Turnover (TATO) do not affect Return on Assets (ROA)

Effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on Stock Prices of Property and Real Estate Companies on the Indonesia Stock Exchange (2018-2023)

Effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on Stock Prices of Property and Real Estate Companies on the Indonesia Stock Exchange (2018-2023)

Pengaruh Net Profit Margin, Return On Equity, Return On Asset, dan Current Ratio terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi Yang Listing di Bursa Efek Indonesia Pada Tahun 2018 - 2021

This research was conducted to prove and analyze (1) the effect of Net Profit Margin on stock prices, (2) The effect of Return On Equity on Stock Prices (3) the effect of Return On Assets on stock prices (4) and the effect of Current Ratio on stock prices. The population in this study are manufacturing companies in the goods and consumption sector which are listed on the Indonesia Stock Exchange from 2018-2021, totaling 111 companies. The sample in this study consisted of 25 companies. The type of data in this study is secondary data obtained by collecting document/copy archival data through the Indonesian Stock Exchange website. This type of research is quantitative research. The analysis technique used in this study was multiple regression analysis using the IBM SPSS Statistics application version 25. The results of this study indicate that the Net Profit Margin, Return On Equity, Return On Assets, Current Ratio has no significant effect on stock prices. The coefficient of determination is 0.127, which means 12.7%, which means that the stock price is affected by 12.7% by Net Profit Margin, Return On Equity, Return On Assets, Current Ratio, while the rest is explained by other variables. This shows that there are variables outside the research that can affect stock prices.

The Effect of Current Ratio, Total Asset Turnover and Net Profit Margin on Profit Growth in the Companies Listed on The Indonesia Stock Exchange

The Effect of Current Ratio, Total Asset Turnover and Net Profit Margin on Profit Growth in the Companies Listed on The Indonesia Stock Exchange

Impact of Financial Fundamentals on Firm Value: Evidence from Cosmetics and Household Goods Sector

This study proposes to understand the influence of return on assets, current ratio, debt-to-equity ratio, and total asset turnover on firm value. The research method used is quantitative and uses secondary data, namely the corporate sub-sector cosmetics and household goods listed on the Indonesian Stock Exchange (IDX). The sample used is as many as 6 firms, period 2015-2020 through the purposive sampling method. The method of analysis of panel data. The results obtained in this study show that the simultaneous return on assets, current ratio, debt-to-equity ratio, and total asset turnover affect the firm value. A partial return on assets effect has a negative and significant impact on firm value, a current ratio effect has a positive and significant impact on firm value, a debt to equity ratio has no significant effect on firm value, and total asset turnover has a positive and significant effect on firm value. The managerial implication of these findings is the importance of management in optimizing the use of assets, maintaining healthy financial ratios, and managing the firm's capital structure wisely. Managers need to pay attention to these financial performance indicators of firm value.

The effect of current ratio and debt to equity ratio on return on equity at PT. Timah Tbk

This study aims to partially determine the effect of the current ratio (CR) on return on equity (ROE). To find out if there is a partial effect of Debt to equity ratio (DER) on Return On Equity (ROE). To find out if there is an effect of the Current ratio (CR) and Debt-to-equity ratio (DER) simultaneously on Return On Equity (ROE). The population in this study is the financial statements of PT. Timah Tbk for the period 2010-2021. The method used in this study is a descriptive method using an associative approach. The data used is secondary data obtained from the site www.idx.co.id. Data management is processed using the Statistical Product and Service Solution (SPSS) software program version 26.0. Data analysis used is multiple linear regression, multiple correlations, determination correlation, f-test, t-test, and testing classical assumptions, including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The results of this study show that the current and debt-to-equity ratios significantly affect return on equity at pt. Timah Tbk, for the period 2010-2021, the current ratio partially does not substantially affect return on equity, while the Debt to equity ratio significantly affects return on equity. From the coefficient of determination test, it can be concluded that the two independent variables affect the return on equity at 36.5% while the system is 63.5% influenced by other factors not studied in this study.

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.

PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA PADA PT HM SAMPOERNA Tbk BEI

This study aims to determine whether there is an effect of Current Ratio (CR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) on profit growth at PT HM Sampoerna Tbk on the Indonesia Stock Exchange in 2017-2021. This type of research is quantitative, while the data used is secondary data obtained from the financial statements of PT HM Sampoerna Tbk for 2017-2021. Data analysis techniques used descriptive statistical tests, normality tests, classic assumption tests, multiple linear regression analysis, hypothesis testing which consisted of partial tests (t test) and simultaneous tests (f test) and R2 determinant coefficient tests were processed using SPSS version 25. The results of this study indicate that the results of the t current ratio (CR) test and total asset turnover (TATO) partially (t test) have no effect on profit growth, and net profit margin (NPM) partially affect profit growth. Meanwhile, simultaneously (f test) shows that the current ratio (CR), total asset turnover (TATO), and net profit margin (NPM) have an effect on profit growth.

The Effect of Current Ratio, Net Profit Margin and Debt to Equity Ratio to Prfit Growth In Subsector Food and Beverages Companies Registered at the Indonesia Stock Exchange Period 2017-2021

In writing this research intends to determine the effect caused by the CR, NPM, and DER on Profit Growth in companies in the food and beverage subsector. In this thesis research, the writer uses purposive sampling method and software statistic SPSS 25 to process the data.
 This study uses a population, namely food and beverage sub-sector companies listed on the IDX for the 2017-2021 period. The number of samples in this research were 6 companies over a 5 year so that a total of 30 samples were collected.
 In the research the results shown are that the variable CR (X1) obtains 0.515 which means it does not significantly affect profit growth, 0.045 for NPM (X2) which means it has a significant effect on profit growth, 0.640 for DER (X3) which means no significant effect on profit growth

Analysis Of Financial Performance In The Metal Sub-Sector And The Like On The Indonesian Stock Exchange For The Period 2018-2022

This study was conducted with the aim of knowing the effect of Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on Return on Equity (ROE) in metal sub-sector companies and the like listed on the Indonesia Stock Exchange for the period 2018-2022. The methods used are statistical analysis and descriptive analysis, then the model selection / feasibility test, namely the chow test, followed by the classical assumption test. Meanwhile, hypothesis testing uses multiple linear regression analysis tests, t statistical tests, f statistical tests and adjusted R-squared tests. The data source of this research comes from (www.idx.co.id and www.ajaib.co.id) in the form of secondary data. The sampling technique in this study used purposive sampling technique. The data is then analyzed using panel data regression through the Eviews 10 program. Based on the results of the Classical Assumption Test, Partial Test and Simultaneous Test. It can be concluded that the results of the Classical Assumption Test show that it meets the requirements and there are no significant problems with both the Multicollinearity Test and the Heteroscedasticity Test. The results of this study indicate that CR, DAR, DER and NPM have an effect on ROE in metal sub-sector companies and the like listed on the Indonesia Stock Exchange for the period 2018-2022 either partially or simultaneously.

ANALISIS KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018-2021

This type of research is descriptive and verification using secondary data, while the sampling method uses purposive sampling in order to obtain 7 companies from 12 Pharmaceutical Sub-Sector companies listed on the Indonesia Stock Exchange. The data analysis methods in this study are descriptive statistics, multiple linear regression analysis and hypothesis testing using SPSS 26 software. The results show that the development of CR, DER, EPS and ROA in Sub-Pharmaceutical companies has increased and decreased as well as the development of stock returns in the Pharmaceutical Sub-Sector from 2018-2021 fluctuated every year. (1) Partially DER has an effect on stock returns. Meanwhile, CR, EPS and ROA have no effect on stock returns. Then simultaneously that H5 is rejected which means that there is no effect of Current Ratio, Debt to Equity Ratio, Earning Per Share and Return On Assets on stock returns.Keywords: : Current Asset, Debt to Equity Ratio, Earning Per Share, Return On Asset, Stock Return

The Effect of Current Ratio and Receivable Turnover On Profitability (Study of PT X Financial Reports for the 2016-2021 period)

The aim of this research is to determine and analyze: (1) Current Ratio (2) Receivable Turnover; (3) Profitability; and (4) The influence of Current Ratio and Receivable Turnover on Profitability at PT. X Period 2016-2021, both simultaneously and partially. The research method used in this research is a descriptive survey and an explanatory survey, the unit of analysis in this research is the financial report of PT. X Period 2016-2021. The type of investigation is causality, and the time horizon in this research is time-series. Based on the research results, it was found that the Current Ratio at PT. X Period 2016-2021, apparently gave good analysis results, Receivable Turnover at PT. X The 2016-2021 period can generally be said to be good, Profitability at PT. X The 2016-2021 period is currently considered good. Current Ratio and Receivable Turnover on Profitability at PT. X Period 2016-2021 has a significant effect simultaneously or partially. However, partially Receivable Turnover predominantly influences Profitability rather than Current Ratio. Because Receivable Turnover predominantly influences Profitability, it is the first priority in increasing Profitability. then PT. X is advised to consistently improve receivables turnover, so that the company's financial performance improves.

The Effect of Current Ratio, Total Asset Turnover, Debt to Equity Ratio and Working Capital Turnover on Stock Returns with Return on Assets as a Moderating Variable in LQ45 Companies

The Effect of Current Ratio, Total Asset Turnover, Debt to Equity Ratio and Working Capital Turnover on Stock Returns with Return on Assets as a Moderating Variable in LQ45 Companies

The Effect of Current Ratio, Debt to Equity Ratio, BOPO, and GDP Growth on Return on Assets with Moderation of Firm Size in PT Pelabuhan Indonesia (Persero) Period 2018-2022

The objective of this study is to analyze the impact of various financial indicators on the Return on Assets (ROA) at PT Pelabuhan Indonesia (Persero) between 2018 and 2022. The research adopts a quantitative approach and utilizes the Ordinary Least Square (OLS) method, with data processing conducted using Eviews 13. The findings reveal the financial performance of PT Pelindo one year post-merger, indicating that the Debt to Equity Ratio (DER) and ROA have experienced an increase of 0.06% and 20.85%, respectively. On the other hand, the Current Ratio (CR) and BOPO have both decreased, with a decline of 37.25% and 0.18%, respectively. Hypothesis testing results demonstrate that the individual factors, including CR, DER, BOPO, and GDP growth, do not exert a significant influence on ROA. Furthermore, when considered together, their combined impact remains statistically insignificant. Interestingly, the study finds that the Firm Size has a moderating effect, enhancing the influence of CR, DER, BOPO, and GDP Growth on ROA. This suggests that the size of the firm plays a role in strengthening the relationship between these financial ratios and the company's overall profitability. This quantitative research sheds light on the financial dynamics of PT Pelabuhan Indonesia (Persero) following its merger. While specific financial indicators show changes, they do not significantly affect ROA individually or collectively. However, the interaction of Firm Size with the aforementioned ratios demonstrates a noteworthy correlation with ROA, highlighting the importance of considering firm size when analyzing financial performance.

The Effect of Current Ratio and Account Receivable Turnover on Return On Assets in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period

The Effect of Current Ratio and Account Receivable Turnover on Return On Assets in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period

Effect of current ratio, total asset turnover, and size on profitability: Evidence from Indonesia manufacturing companies

This study aims to look at the influence of current ratio, total asset turnover (TATO), size on profitability empirical studies in manufacturing companies listed on the IDX in 2017-2020. The sample used in this study is an empirical study on manufacturing companies listed on the IDX in 2017-2020. The population in the study was 32 manufacturing companies. The purposive sampling technique used in this study had a sample number of eighteen companies in building manufacturing with a sample of 128 data. The data analysis technique used is multiple linear regression analysis with SPSS 23 software. Data analysis begins with analyzing descriptive statistics, testing classical assumptions, testing research hypotheses. The results of the study prove that current ratio, total asset turnover, and size have a positive and significant effect on the company's Return On Assets.

The Effect Of Current Ratio (CR), Total Assets Turnover (TATO), Debt To Equity Ratio (DER), Net Profit Margin (NPM) On Changes In Profit In The Food And Beverage Sub-Sector Manufacturing Industry On The Indonesian Stock Exchange, 2016-2021

This study aims to determine the impact of the dependent variable on profit changes with the four independent variables consisting of the current ratio, total asset turnover, debt to equity ratio and net profit margin. This type of research used is a quantitative method. The samples used were 11 food and beverage companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique used is purposive sampling. The data analysis method used is multiple linear regression analysis using the SPSS 22 program. The results showed that the current ratio has a negative effect on changes in earnings and total asset turnover, debt to equity ratio, net profit margin has no effect on changes in profits.

Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Debt To Asset Ratio (DAR) dan Inventory Turnover (ITO) terhadap Laba Bersih pada Sub Sektor Pulp & Paper yang Terdaftar Di Bei Periode 2017-2021

This study will use the first 4 financial ratios, namely the current ratio, debt to equity ratio (DER), Debt to asset ratio (DAR) and Inventory Turnover (ITO). Where the Current ratio is the ratio used to measure a company's ability to meet short-term obligations, the Debt to equity ratio (DER) is the ratio used to analyze financial reports to show the amount of collateral available to creditors and Inventory Turnover (ITO) is the ratio used to see the extent to which the level of inventory turnover owned by a company. This research is to see how the effect of Current ratio, Debt o Equity Ratio, Debt to Assets Ratio, and Inventory Turn Over on net profit. The author draws the hypothesis that the Current ratio, Debt o Equity Ratio, Debt to Assets Ratio, and Inventory Turn Over have a significant effect on net income.The research methodology used is descriptive analysis method and statistical analysis method. The data used is secondary data. Hypothesis testing was carried out using the F test and t test, with a significance level of (α) 5%. Analysis data using statistical data processing software, namely SPSS version 25 for windows. The results of the study prove that the variables Current Ratio, Debt To Equity Ratio, Debt To Assets Ratio and Inventory Turn Over have a simultaneous effect on net income Y= -14,239 + 0428x1 - 10,665x2 + 24,056x3 - 2,285x4. Partially, the Inventory Turn Over variable has an effect on Net Income, while Current assets, Debt to equity ratio, and Debt to Assets ratio have no significant effect on net profit for the 2017-2021 period. The influence of the variables Current Ratio, Debt To Equity Ratio, Debt To Assets Ratio and Inventory Turn Over on net income is 37.8%. While the remaining 62.82% is explained by other variables outside the model.