Effect Of Financial Ratios Research Articles

Determinant Pertumbuhan Laba pada Bank yang Terdaftar di BEI

This study aims to determine is an effect of financial ratios on the growth of bank profits listed on the IDX for the 2018-2020 period. This study is a quantitative study with secondary data obtained from the annual financial statements of banks listed on the IDX with a total bank population of 10 with a period of 3 years from 2018-2020 and the number of samples collected as many as 30 samples. This study uses multiple linear regression analysis. The results show the results of the t-test of the Loan to Deposit Ratio variable with t count of -3.461 < 2.0639 and a significance value of 0.002 < 0.05. This proves that the Loan to Deposit Ratio variable partially has a negative and significant effect on the growth of bank profits listed on the IDX in 2018-2020. And for the variables Return On Assets, Return On Equity, Net Interest Margin and Capital Adequacy Ratio are partially not significant effect on profit growth, the significance value is greater than 0.05. Simultaneous test results are the results of the f test obtained that the calculated f value is greater than f table with a value of 3.223 > 2.60 and a significance value that is smaller than 0.05, namely 0.023. So it can be concluded that the variables Loan to Deposit Ratio, Return On Assets, Return On Equity, Net Interest Margin and Capital Adequacy Ratio simultaneously affect the growth of bank profits listed on the IDX.

The Effect of Financial Ratios on Financial Distress in Matahari Department Store Companies listed on the Indonesia Stock Exchange for the 2016-2020 period

The purpose of this study was to determine the ef ect of liquidity, leverage, profitability and activity on financial distress at Matahari Department Store companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This research was conducted descriptively and quantitatively. This research was processed using SPSS IBM 25. This research was conducted by analyzing financial statements, based on the application using the Z-score method. Descriptive data analysis techniques, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study are partially liquidity and leverage ratios have a negative and insignificant ef ect on financial distress, profitability ratios have a positive and insignificant ef ect on financial distress, while the activity ratio has a positive and significant ef ect on financial distress

Pengaruh ROE, ROA, EPS dan DER terhadap Harga Saham dengan PER sebagai Variabel Moderasi: Studi Empiris pada Perusahaan LQ-45 di Bursa Efek Indonesia

The purpose of this research was to determine how the effect of financial ratios on stock prices. The renewal of this research where this study also aims to determine the role of PER in moderating the effect of ROE, ROA, EPS and DER on stock prices. This study uses the object of research in LQ-45 companies for than 2016-2020 period and obtains samples using the purposive sampling method as many as 21 companies. This research found that variables ROE, ROA, DER had no effect on stock prices with a significance value of 0.994, 0.935 and 0.514 which were greater than 0.05. But the results of this research state that EPS has an effect on stock prices with a significance value of 0. 000 which is less than 0.05. This study found that PER can moderate the relationship between EPS and stock prices with a significance value of 0.000 great we than 0.05 and positive direction, which means that PER can strengthen the relationship between EPS and stock prices. However, PER is not proven to moderate the relationship between ROE, ROA, EPS and DER to stock prices with a significance value of 0.180, 0.334 and 0.521 greater than 0.05. Recommendations for further research are expected to use other independent variables that are considered relevant to the research and use different data processing techniques such as Uji Moderasi Residual.

The effect of financial ratios on the performance of manufacturing companies (case study on food and beverages companies listed on Idx in 2018-2020).

The effect of financial ratios on the performance of manufacturing companies (case study on food and beverages companies listed on Idx in 2018-2020).

The Effect of Financial Ratio and Interest Rate of Bank on Working Capital Loan Distribution (Study on Commercial Banks Listed in The Indonesia Stock Exchange for The Period 2017 – 2021)

Banking has a major role in the economy to raise funds from the public which is then channeled back to the community in the form of credit. Not optimal lending conducted by the bank into the background of this study. For that we need to be determined how financial ratios, and the bank rate on loans for working capital. The data used in this research is secondary data where the population used in this study is a commercial bank listed on the Indonesia Stock Exchange in the period 2017-2021. Purposive sampling method, so that from 40 companies acquired a total of 14 banks as samples. The analytical method used in this research is multiple linear regression. Partial results of this study show that the LDR and ROA significantly and negatively related to working capital lending. CAR positive and significant impact on working capital lending, while interest rates don’t affect the working capital loan portfolio. And simultaneously shows that LDR, CAR, ROA and interest rates significant positive effect on working capital loans.

Pengaruh Ratio Keuangan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Makanan

The purpose of this study is to see the effect of financial ratios on financial performance in food sub-sector companies listed on the Indonesia Stock Exchange both partially and simultaneously. Earnings growth is a measure that compares how much increase in income receipts in the current period with earnings in the current period. then. The greater the opportunity to grow the company, the higher the opportunity for the company to increase its profits. Companies that experience an increase in profits can strengthen the relationship between company size and the level of profit earned where companies that experience an increase in profits can have a larger number of assets so that they have more opportunities to generate profits in the future. The profit growth experienced by a company does not always increase every year, sometimes it will decrease in the following year. The population in this study has all the food sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, as many as 26 companies and the sample with a total of 65 units of analysis. The research method applies multiple linear regression analysis techniques. The result of this research is that liquidity and activity variables partially have no effect on profit growth in food sub-sector companies listed on the Indonesia Stock Exchange. Leverage and profitability variables partially affect profit growth in food sub-sector companies listed on the Indonesia Stock Exchange. The variables of liquidity, leverage, profitability and activity together affect profit growth in food sub-sector companies listed on the Indonesia Stock Exchange.

The Regression Model Effect of Financial Ratio on Construction and Building Stock Price

This study analyzes liquidity, solvency, and profitability of stock prices in construction and building companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2021. The sample in this study is construction and building companies listed on the Indonesia Stock Exchange (IDX), which is selected based on specific criteria using the Purpose Sampling Method. The analysis used in this study is the Regression Analysis. The results of this study show that liquidity variables have a positive and significant effect on stock prices, and solvency variables have a positive and significant impact on stock prices. In contrast, profitability variables have a positive but insignificant effect on stock prices. The current ratio can be a useful measure of a company’s short-term solvency when it is placed in the context of what has been historically normal for the company and its peer group. It also offers more insight when calculated repeatedly over several periods. What makes the current ratio good or bad often depends on how it is changing. A company that seems to have an acceptable current ratio could be trending toward a situation in which it will struggle to pay its bills. Conversely, a company that may appear to be struggling now could be making good progress toward a healthier current ratio.

The Effect of Financial Ratios on Sharia Stock Prices in Companies in the LQ45 Index 2020-2021

This study examines the effect of Debt to Equity Ratio (DER), Net Profit Margin (NPM), Return on Equity (ROE) and Earning Per Share (EPS) on Sharia stock prices included in the LQ45 index. The LQ45 index was chosen because it is a stock that has a high level of liquidity and market capitalization, and it is supported by very good company fundamentals. The method used is a quantitative method. The data used in this study is secondary data taken from the official website of the Indonesian stock exchange. The sample in this study was 30 companies from the 2020-2021 period. The results of the study show that DER, NPM, ROE and EPS simultaneously have a significant effect on Islamic stock prices with F value of 10,765 and R Square of 0.539 or 53.9%. Partially, DER, NPM and ROE have no significant effect on Sharia Stock Prices with a sig. (0.245; 0.291; 0.094). EPS partially has significant effect on Sharia Stock Price with a sig. (0.00).

Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Manufaktur

This study aims to examine and analyze whether there is an effect of financial ratios on stock prices in manufacturing companies. The sample for this survey consists of 30 manufacturing companies with a population of 120 companies. Sampling with a targeted sampling process. The target of this survey is Manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017-2020. The data analysis method used is multiple linear regression analysis which is then processed using SPSS 21 software. The survey results show that the proportion of the Debt to Asset Ratio (DAR) variable has an effect on stock prices with a significance value of 0.000 <0.05. The variable Debt to Equity Ratio (DER) has an effect on stock prices with a significance value of 0.004 <0.05. On the other hand, the Return On Equity (ROE) variable has no effect on stock prices with a significance value of 0.559 > 0.05. The Earning Per Share (EPS) variable has no effect on stock prices with a significance value of 0.651 > 0.05. So for the conclusion of this study resulted that the variables Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) affect stock prices. Meanwhile, the Return On Equity (ROE) and Earning Per Share (EPS) variables have no effect on stock prices.

Effect of Financial Performance on Going Concern Audit Opinion

This study aims is to examine and analyze the effect of financial performance through activity ratios, liquidity ratios, solvency ratios, and profitability ratios on going Concern Audit Opinions. This research is expected to provide benefits of knowledge in the fields of accounting and auditing, add insight to the company about the effect of financial ratios, become the basis or basis for further new research, become a consideration for investors in deciding whether to invest or not, and become a further study of performance on the going concern audit opinion. The research samples were collected from Pharmaceutical Companies and Food and Beverage Companies. Research data was obtained through purposive sampling method and obtained as many as 16 companies. Research data was collected through the method of documentation. The analysis technique used is Binary Logistic Regression. The results showed that the Financial Performance as measured by the Solvency Ratio had a significant effect on the Going Concern Audit Opinion whereas the Financial Performance as measured by the Activity Ratio, Liquidity Ratio, and Profitability Ratio did not significantly affect the Going Concern Audit Opinion.

The Effect of Financial Ratios on Financial Distress During the Covid 19 Period

The purpose of this study is to determine, analyze, and explain the significant influence between the variables of Liquidity, Profitability, Leverage, Activity and operating cash flow on financial distress in Transportation Sub-Sector Companies listed on the Indonesia Stock Exchange for the second Quarter of 2020, namely as many as 36 million companies. This research uses a quantitative approach. By using secondary data from the IDX official website. Data collection is done by tracing financial statements, annual reports and previous journals. The analysis technique used in this research is multiple regression analysis technique. Liquidity, profitability, and cash flow have a significant effect on Financial Distress, while Leverage and Activity have no significant effect on Financial Distress.

Pengaruh Rasio Keuangan Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Priode 2015-2019)

Manufacturing companies listed on the Indonesia Stock Exchange (IDX) are the most important contributors of information for investors, especially regarding information on financial ratios to financial performance. This study aims to determine the effect of financial ratios on financial performance (a case study on a food and beverage sub-sector manufacturing company listed on the Indonesian stock exchange for the 2015-2019 period). This research is included in quantitative research and the population is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period, totaling 26 companies. With purposive sampling technique with certain criteria. The data analysis technique used classic assumption test, multiple linear regression analysis of panel data. The results of this study indicate that the current ratio (X1) partially has a positive and significant effect on the return on assets (Y) of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Debt to equity ratio (X2) partially has a positive and insignificant effect on the return on assets (Y) of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2015-2019 period. Total asset turnover (X3) partially has a positive and insignificant effect on the return on assets (Y) of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2015-2019 period

Analisis Rasio Keuangan Untuk Memprediksi Financial Distress Perusahaan Manufaktur Di BEI


 This study aims to examine the prediction of the company's financial difficulties using the Altman Z-score 1968 model and the effect of financial ratios including working capital to total assets, retained earnings to total assets, earnings before interest and tax to total assets, market value equity to book value. of total liabilities, and sales to total assets on financial distress. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) 2015-2019. Sampling in this study using purposive sampling method and obtained 64 companies.
 The results showed that the variables Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), Earnings Before Interest and Tax to Total Assets (X3), Market Value Equity To Book Value of Total Liabilities (X4), and Sales to Total Assets (X5) has a positive effect on financial distress, and the most significant effect on financial distress is the variable Retained Earnings to Total Assets. From the results of SPSS 17.0 processing, the equation Z = -1,813 + 1,216 X1 + 1,837 X2 + 0.122 X3 + 0.070 X4 + 0.506 X5 is produced. Meanwhile, the discriminant model that was formed had a high enough validation rate, namely 97.6%.
 Keywords: Financial ratio analysis; Financial distress; Altman Z-score

Analisis Rasio Modal, Efisiensi Operasional, Bunga Bersih, Likuiditas, Dan Kredit Bermasalah, Terhadap Rasio Laba

This study aims to analyze financial ratios which include Capital Ratios, Operational Efficiency Ratios, Net Interest Ratios, Liquidity Ratios, Non-Performing Loans Ratios to Profit Ratios at Conventional Commercial Banks in Indonesia. The banks studied were based on bank grouping in terms of ownership category which included State-Owned Banks, National Private Foreign Exchange Banks, National Private Non-Foreign Exchange Banks, Regional Development Banks, Joint Venture Banks, and Foreign Banks. The analysis technique used is multiple regression analysis. Because the data used is secondary data, to determine the accuracy of the model, it is necessary to test several classical assumptions that underlie the regression model. Classical assumption tests used in this study include tests, normality, multicollinearity, heteroscedasticity and autocorrelation. Furthermore, to test the effect of financial ratios as mentioned, statistical tests withused Multiple Linear Regression were. Based on the research, it is found that the Capital Ratio, Operational Efficiency, Interest Yield, Liquidity, and Non-Performing Loans affect bank profits.

Pengaruh Rasio Keuangan dan Kondisi Financial Distress Terhadap Struktur Modal Pada Perusahaan Manufaktur Goldenblossom Sumatera (Gbs)

This study aims to examine the effect of financial ratios and financial distress on the capital structure of the manufacturing company Golden Blossom Sumatra (GBS). This research uses secondary data. In the data collection stage, researchers used documentation techniques. The collected data were then analyzed using multiple linear regression methods. The results of this study indicate that the activity ratio and profitability ratio have a positive effect on the capital structure, while the liquidity ratio, solvency and financial distress have no positive effect on the capital structure.

The Effect Of Financial Ratios On Changes In Profit In Mining Companies Listed On The Indonesia Stock Exchange

The purpose of this study was to determine the effect of the company's financial ratios are empirically, either partially or simultaneously to changes in earnings. Financial ratios tested is Current Ratio (CR), Working Capital to Total Assets (WCTA), Debt to Total Equity Ratio (DER), and Profit Margin (PM). This research is a kind of replication, causal research to previous research with the study population is a mining company listed on the Indonesia Stock Exchange during the period of 2007-2011. The sample selection method and purposive sampling of 31 companies listed in Indonesia Stock Securities acquired 11 companies sampled. The data used are secondary data. This study analyzes the relationship between CR, WCTA, DER, PM and changes in earnings. The statistical method used was multiple linear regression and performed classical assumption first. These results indicate that the variables CR, WCTA, DER, and PM simultaneously significant effect on changes in earnings. Partial test shows that the variables CR, WCTA and PM significant impact on earnings changes. Other variables that DER no significant effect on changes in earnings.

The Effect of Financial Ratio to Financial Distress Mediated by Profitability Ratio in PT Angkasa Pura II (Persero)

This study aims to analyse the effect of ratios of liquidity, solvency and activity on financial distress through ROE, ROA and ROI of PT Angkasa Pura II (Persero) as mediating variable. The decrease in the number of aircraft passengers due to restrictions on human movement due to Covid-19 pandemic affects airport revenues as indicated by deteriorating financial ratios and is thought to lead to financial distress. This study tries to detect the symptoms of financial distress in the state-owned enterprise engaged in airport services by looking at the direct and indirect effects of its financial ratios’ performance. By using secondary data from financial statements, this study tried to build a structural equation model to know the direct and indirect effect. The results of hypothesis testing indicated that the ratio of liquidity, solvency and activity had negative effects on the company’s ROE, ROA and ROI during the period 2001-2020, but only the activity ratio that had a significant effect. Meanwhile, the three ratios of liquidity, solvency and activity had direct negative but not significant on financial distress. Next, ROE, ROA, and ROI had a direct positive but not significant effect on the company’s financial distress during that period. The study concludes that there was no relationship between the three ratios to financial distress mediated by ROE, ROA and ROI of the company.

The effect of financial ratios on income growth in agricultural companies registered in Indonesia /stock Market

The Effect of Financial Ratios on Profit Growth in Agricultural Companies Listed on the Indonesia Stock Exchange. The purpose of this study is to find out how the influence of financial ratios on profit growth in agricultural companies listed on the Indonesia Stock Exchange during 2017-2019. The independent variables used in this study are Current Ratio (X1), Debt to Equity Ratio (X2), and Net Profit Margin (X3), while the dependent variable is Profit Growth (Y). This study uses descriptive statistics, multiple linear regression statistics, classical assumption test, t test, f test and coefficient of determination. Based on the results of multiple linear regression, the regression equation can be as follows Y = 10,044 – 0,13X1 – 0,11X2 + 0,108X3. The results showed that the Current Ratio (X1) partially has no effect on profit growth where the value is significant < 0,05 (0,097≥0,05), Partially, the Debt to Equty Ratio has no effect on profit growth where the value is significant signifikan < 0,05 (0,337≥0,05), and Net Profit Margin partially affects profit growth which is significant < 0,05 (0,001<0,05). Meanwhile, CR, DER, and NPM have effect simultaneously where the value is significant < 0,05 (0,009<0,05) and Adjusted R Square 0.347. This means that 34.7% of the variations that occur affect profit growth, the difference of 6.53% is influenced by other variables which are not examined in this study.

Pengaruh Rasio Keuangan dan Pertumbuhan Perusahaan terhadap Dividend Payout Ratio (DPR) dan Implikasinya pada Harga Saham Perusahaan Perbankan yang Listing di Bursa Efek Indonesia (BEI)

<em>The rapid technological developments have an impact on the opening of global trade opportunities so that banks that carry out intermediary functions in the financial sector will be increasingly needed. The purpose of this study was to analyze the effect of financial ratio and company growth on the stock price of banks with the status of State-Owned Enterprises (SOE) listed on the Indonesia Stock Exchange (IDX) with Dividend Payout Ratio (DPR) as an intervening variable. This study is quantitative research with an associative approach. The research population includes 44 banking companies listed on the Indonesia Stock Exchange (IDX). The sample in this study amounted to four banks. The sampling technique used is purposive sampling. This study uses secondary data with data analysis methods used multiple linear regression analysis, partial test (t-test), and path analysis with the help of the SPSS version 23 application. This study indicates that DER significantly affects DPR, while ROE and company growth do not affect DPR. Furthermore, the DPR has a significant effect on stock prices, while DER and ROE have a significant effect on stock prices through the Dividend Payout Ratio (DPR), and company growth does not affect stock prices mediated by the Dividend Payout Ratio (DPR).</em>

Effect of Financial Performance on Stock-Prices in Food and Beverages Firm

This study examines the effect of financial ratios on Food and Beverage stock prices (F&B). The study uses a sample of Food and Beverage firms listed on the IDX period 2017-2019. By the 31 companies as the population, we decided the sample just 14 F&B companies; the study's total sample was 42 financial statements and annual reports with the purposive sampling method. Hypothesis testing was used in this study using multiple linear regression analysis. This study indicates that Return on Equity (ROE) has a significant positive effect on stock prices. In contrast, Return on Assets (ROA), Net Profit Margin (NPM), Current Ratio (CR), Debt to Equity Ratio (DER), and Debt to Assets Ratio (DAR) partially has no significant effect on stock prices. Therefore, first, the company should pay attention to the level of the company's liability. The ratios related to the comparison with debt tend to be at a safe point from financial distress to increase the company's share price, especially in the food and beverage sub-sector. Secondly, for investors to invest in companies, especially the food and beverage sector, they need to pay attention to Return on Equity (ROE) because it significantly affects its stock price with this ratio.