Effect Of Financial Ratios Research Articles

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.

The Effect of Financial Ratio on Firm Value: Empirical Evidence from Listed Firms in the IDX30 Index

The Effect of Financial Ratio on Firm Value: Empirical Evidence from Listed Firms in the IDX30 Index

The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings

This study aims to determine the effect of financial ratios, Sukuk structure, and corporate governance on the rankings of Sukuk issued by companies listed on the Sharia Securities List for the period 2014-2018. This study uses secondary data, namely financial reports and annual reports of companies listed in the 2014-2018 Sharia Securities List, Sukuk ranking data from the website of PT. PEFINDO and data on Sukuk were still circulating during the year of observation from the website of the financial services authority. A total of 34 Sukuk issued by companies listed on the Sharia Securities List during the study period became the population in this study. The sample obtained was 15 Sukuk during 5 years of observation, so that the final sample was obtained as many as 75 observation data. The research results prove that only the profitability ratio variable influences the Sukuk rating. Meanwhile, other variables, namely liquidity ratio, leverage ratio, activity ratio, Sukuk structure, and corporate governance, do not influence the Sukuk rating

THE ANALYSIS OF FINANCIAL RATIOS EFFECT ON THE STOCK PRICE OF CONSUMER GOODS SECTOR COMPANIES LISTED IN KOMPAS100 INDEX

This research aims to discern the effect of financial ratios on the stock price of Consumer Goods Industry Sector Companies listed in Kompas 100 Index on 2013-2019 period, partially or simultaneously. The financial ratios analyzed in this research are: Current Ratio (CR), Net Profit Margin (NPM), Return on Equity (ROE) and Dividend Yield (DY). The research population is the Consumer Goods Industry Sector Companies listed in Kompas 100 Index on 2013-2019 period. There are 5 Consumer Goods Industry companies used as the research sample by applying the purposive sampling method. This research uses documentation as the collection data technique as well as a panel data as the data analysis technique. This research shows that NPM variable has a partially positive relationship on the stock price, ROE has a positive relationship on the stock price at a confidence level of 90 percent, while CR and DY have no effects on stock price. The CR, NPM, ROE and DY variables influence the stock price simultaneously. CR, NOM, ROE and DY variables can explain the stock price on the Consumer Goods Industry Sector companies listed in Kompas 100 Index at 98,38%.

Analysis of the Effect of Financial Ratios on ROA (Return on Asset) at National Private Commercial Banks in Indonesia

Abstract Banks are business entities that collect funds from the public in the form of deposits and redistribute them in the form of loans and / or other forms in order to improve the standard of living of many people. Performance is an illustration of the condition of a bank, regarding the good and bad condition of a bank that reflects work performance in a certain period. Financial ratios can help business people, government parties and other users of financial statements in assessing the financial condition and performance of the bank. This study aims to see the effect of financial ratios, namely Loan to Deposit Ratio (LDR), Non Performing Loans (NPL) and BOPO to the performance of National Private Commercial Banks, namely Return on Assets (ROA). The sampling method uses purposive sampling, which uses samples with certain criteria, the samples used in this study are three national private commercial banks namely Bukopin Bank, Mega Bank and OCBC NISP Bank. The data analysis method used is multiple linear regression analysis. Partial test results show that the LDR partially has a non-significant positive effect on ROA in National Private Commercial Banks for the period 2010 to 2013. NPLs partially have a non-significant negative effect on ROA at National Private Commercial Banks for the period from 2010 to 2013 and BOPO partially had a significant negative effect on ROA in National Private Commercial Banks for the period 2010 to 2013.
 
 Keywords: Loan to Deposit Ratio, Non Performing Loan, Operational Costs to Operating Income

한국 ICT 산업의 재무비율이 운영 효율성에 미치는 영향

한국 ICT 산업의 재무비율이 운영 효율성에 미치는 영향

Effect of financial ratios on company value in oil and gas mining subsectors in Indonesia stock exchange

Firm value is influenced by elements outside and within the organization. . They were selected by purposive examination technique. The examination procedure used is Panel Data Regression Analysis. The consequences of such examinations lead to the demonstration that Return on Equity has a substantial beneficial return on firm value, suggesting that return on capital through increased benefits will build financial support certainty. Conversely, the Debt to Asset Ratio has a critical negative impact on firm value. This implies that the use of extreme liabilities can sustain the business. Owners and top administrative organizations should be careful about the use of obligations. Operational productivity and expansion of the number of items must be the primary concern to build Return on Equity. Different factors, such as Asset Growth, Total Asset Turn Over, and Current Ratio, have no impact on firm value.

THE EFFECT OF ROA, FDR, AND NPF ON THE PROFIT-SHARING RATE FOR MUDHARABAH DEPOSIT IN BPRS, INDONESIA

Until now, Islamic banking has grown very rapidly. This can be seen from the number of Islamic products that continue to grow and develop. One of them is mudharabah deposit. The profit-sharing rate that is characteristic of mudharabah deposits is the public's appeal to deposit their funds in banks, especially mudharabah deposit products. This study aims to determine the effect of financial ratios on the profit sharing rate of BPRS mudharabah deposits in Indonesia. The population used is the monthly financial reports of all BPRS in Indonesia from January 2012 to April 2018 in the form of time series data. The variables used in this study are Return on Assets (ROA), Financing to Deposit Ratio (FDR), and Non Performing Financing (NPF) as independent variables, and the profit sharing rate of mudharabah deposits from Bank Pembiayaan Rakyat Syariah (BPRS) as the dependent variable. Simultaneously, the variables ROA, FDR, and NPF together have a significant effect on the profit sharing of BPRS mudharabah deposits in Indonesia. Meanwhile, partially ROA has no significant effect on the profit sharing of BPRS mudharabah deposit in Indonesia. The FDR has a positive and significant effect on the profit sharing of the mudharabah deposits of Islamic rural banks in Indonesia. As well as NPF has a negative and significant effect on the profit sharing of mudharabah deposits in BPRS in Indonesia.

THE EFFECT OF ROA, FDR, AND NPF ON THE PROFIT-SHARING RATE FOR MUDHARABAH DEPOSIT IN BPRS, INDONESIA

Until now, Islamic banking has grown very rapidly. This can be seen from the number of Islamic products that continue to grow and develop. One of them is mudharabah deposit. The profit-sharing rate that is characteristic of mudharabah deposits is the public's appeal to deposit their funds in banks, especially mudharabah deposit products. This study aims to determine the effect of financial ratios on the profit sharing rate of BPRS mudharabah deposits in Indonesia. The population used is the monthly financial reports of all BPRS in Indonesia from January 2012 to April 2018 in the form of time series data. The variables used in this study are Return on Assets (ROA), Financing to Deposit Ratio (FDR), and Non Performing Financing (NPF) as independent variables, and the profit sharing rate of mudharabah deposits from Bank Pembiayaan Rakyat Syariah (BPRS) as the dependent variable. Simultaneously, the variables ROA, FDR, and NPF together have a significant effect on the profit sharing of BPRS mudharabah deposits in Indonesia. Meanwhile, partially ROA has no significant effect on the profit sharing of BPRS mudharabah deposit in Indonesia. The FDR has a positive and significant effect on the profit sharing of the mudharabah deposits of Islamic rural banks in Indonesia. As well as NPF has a negative and significant effect on the profit sharing of mudharabah deposits in BPRS in Indonesia.

PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2014-2018

Profit growth is one indicator that is used to measure the achievement of the company in a period. Profit growth can be predicted through financial ratios analysis. This study aims to determine the effect of financial ratios on profit growth in finance sector companies listed on the IDX in 2014-2018. This study uses a quantitative approach. The sampling technique is through a purposive sampling method with a population of the total number of finance sector companies listed on the IDX in 2014-2018. While the data analysis technique uses multiple linear regression analysis. The results showed that a partial current ratio, debt to asset ratio, and return on asset had a positive and significant impact on profit growth. Return on equity affects negative and not significant to profit growth. Simultaneously, the financial ratios (current ratio, debt to asset ratio, return on asset, and return on equity) have a significant effect on the growth.

PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017

Penelitian ini bertujuan untuk mengetahui apakah rasio keuangan mempunyai pengaruh terhadap kondisi financial distress pada perusahaan manufaktur sub sektor kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Untuk menentukan sampel dalam penelitian ini digunakan teknik non probability sampling, yaitu sampling purposive dengan menetapkan beberapa kriteria yang harus dipenuhi untuk digunakan sebagai sampel. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan bantuan SPSS Versi 25. Hasil penelitian menunjukkan bahwa hanya ada dua rasio keuangan yang berpengaruh signifikan terhadap financial distress, yaitu rasio working capital to total assets dan earning before interest and taxes to total assets. Sementara ke empat rasio lainnya tidak berpengaruh secara signifikan terhadap financial distress.

Pengaruh Rasio Keuangan pada Financial Distress

The purpose of this study is to obtain empirical evidence about the effect of financial ratios on financial distress. This research was conducted on companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in the 2016-2018 period. The sample was determined using the nonprobability sampling method with a purposive sampling technique. The number of samples used was 39 companies and the overall observation data for the 2016-2018 period was 117 observation data. The analysis technique used is logistic regression analysis. Based on the results of the study, it was stated that liquidity ratios had no effect on financial distress, leverage ratios had a positive effect on financial distress, profitability ratios had a negative effect on financial distress, activity ratios had no effect on financial distress and growth ratios had no effect on financial distress.
 Keywords: Financial Distress; Financial Ratios; Logistic Regression.

Pengaruh Rasio Keuangan Terhadap Tindak Kecurangan Pelaporan Keuangan

This study considers the effect of financial ratios on fraud in financial reporting.While the financial ratios issued are financial leverage, liquidity, profitability, andcapital turnover. Research has been conducted using quantitative methods withsecondary data. Secondary data comes from a list of cases in the FinancialReporting. This research uses purposive sampling method. The total sampleobtained was 32 companies. This company classification consists of 32 companiesthat do financial reporting and 32 companies that do not commit financial reportingby collecting which companies produce the same industry and year of observation.This study uses logistic regression statistical tools while the dependent variable isa dummy (non-metric) variable, while the independent variable is a mixture ofmetric and non-metric variables. The results show that financial leverage, liquidityand capital turnover affect financial reporting fraud, while profitability has noeffect.Keywoard : fraud in financial reporting, financial leverage, liquidity,profitability, and capital turnover.

English

English

PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN KINERJA CV. RANDU SARI SATU TAHUN 2016-2018

In evaluating what has been achieved by CV. Randu Sari Satu then for an estimate of the changes in the financial condition of the business CV. Randu Sari Satu requires financial calculations with ratio analysis. Based on the background of the research above, the problem raised in this study is whether the financial ratios in 2016-2018 affect changes in performance on the CV. Randu Sari Satu? Based on the above problem formulation, the purpose of this study is to determine the effect of financial ratios on changes in performance on the CV. Randu Sari Satu. This research is focused on problem solving aimed at explaining the relationship between one variable with another variable in a qualitative and quantitative analysis. Based on the results of research and discussion, conclusions can be drawn namely current ratio, quick ratio, working capital to total assets, total debt to equity ratio, total debt to total capital assets, long term debt to equity ratio, total asset turnover, inventory turnover, average days inventory, working capital turnover, gross profit margin, net profit margin, return on investment and return on equity have no effect on changes in company performance. Based on the conclusions above, the following suggestions can be given To CV. Randu Sari Satu to further review the performance of CV. Randu Sari Satu which is run, it is intended to increase the benefits gained by CV. Randu Sari Satu. So the performance of CV. Randu Sari Satu can run according to the goals set. In this study, researchers measured the effect of financial ratios on changes in CV performance. Randu Sari One year 2016-2018. This research was carried out in a limited manner with the determination of population and sample in CV. Randu Sari Satu. The next researcher is expected to be able to develop other aspects and be able to use this research as a source of research material in subsequent studies. Keywords:Financial Ratios, Performance, CV. Randu Sari Satu

Pengaruh Rasio Keuangan Terhadap Tindak Kecurangan Pelaporan Keuangan

This study considers the effect of financial ratios on fraud in financial reporting.While the financial ratios issued are financial leverage, liquidity, profitability, andcapital turnover. Research has been conducted using quantitative methods withsecondary data. Secondary data comes from a list of cases in the FinancialReporting. This research uses purposive sampling method. The total sampleobtained was 32 companies. This company classification consists of 32 companiesthat do financial reporting and 32 companies that do not commit financial reportingby collecting which companies produce the same industry and year of observation.This study uses logistic regression statistical tools while the dependent variable isa dummy (non-metric) variable, while the independent variable is a mixture ofmetric and non-metric variables. The results show that financial leverage, liquidityand capital turnover affect financial reporting fraud, while profitability has noeffect.Keywoard : fraud in financial reporting, financial leverage, liquidity,profitability, and capital turnover.

PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI HUBUNGAN RASIO KEUANGAN DENGAN NILAI PERUSAHAAN

The purpose of this research was to analyze the effect of financial ratio on corporate value with dividend policy as moderation. Population on this research is all companies listed in Indonesia Stock Exchange (IDX) year 2015-2017. 108 companies selected using the purposive sampling method. Financial ratio used variable liquidity, solvency and profitability. The analysis method of this research is moderate regression analysis (MRA) by using SPSS 25 version. The result of this research shows that: liquidity has no significant effect on the corporate value, solvency and profitability has significant effect on the corporate value. Dividend policy has moderated relationship solvency and profitability with corporate value

Rasio keuangan yang mengindikasikan perusahaan mengalami financial distress pada perusahaan manufaktur BEI 2015-2018

Financial distress is an initial situation in which a company experiences financial difficulties, especially in financing the company's operations, most people only know that the company loses if it has been declared failed by the court and declared bankrupt, actually before that phase there is an indication of bankruptcy known as financial distress. This study aims to obtain empirical evidence about the effect of financial ratios namely profitability ratios, leverage, liquidity, and activities on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX), research conducted during the period 2015-2018 with a total sample of 68 Data retrieval is done by the method of selecting purposive sampling data. The data analysis technique used in this study is multiple regression analysis. By using the SPSS application version 20. The results of this study indicate that profitability ratios, leverage ratios, and activity ratios affect financial distress, whereas liquidity ratios have no effect on financial distress. Keyword: CR, DER, financial distress, ROA, TATO

The Effect of Financial Ratios, Maqasid Sharia Index, and Index of Islamic Social Reporting to Profitability of Islamic Bank in Indonesia

This study aims to analyze the performance of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Net Income Margin (NIM), Operating Expenses Ratio (OER), Maqasid Sharia Index (MSI), and Index of Islamic Social Reporting (ISR) to influence the level of profitability. The main purpose of this study is to complete the previous research with try to add the variables MSI and Index of ISR to estimating the change of profitability of Islamic banks in Indonesia. The study conducted eight Islamic Banks to be analyzed in the period from 2010 to 2012. The tool of analysis is used multiple linear regression for predicting the level of profitability. The results of the study show that all of the independent variables are significantly affected simultaneously to the level of profitability. Partially, NIM and OER are significantly affected by the level of profitability. The low level of Maqasid Sharia Index and Islamic Social Reporting implementation of the Islamic banks in Indonesia in the period of the study proves that these two variables are not the main indicator or a major achievement of most Islamic banks, even though Islamic banks should refer to attain mashlalah (public interest).Keywords: CAR, FDR, NIM, OER, MSI, and Index of ISR. Penelitian ini bertujuan untuk menganalisis kinerja yang ditunjukkan oleh rasio Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Net Income Marging (NIM), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Indeks Maqashid Syariah (MSI), dan Indeks Islamic Social Reporting (ISR) terhadap profitabilitas bank syariah di Indonesia. Tujuan dari penelitian ini adalah melengkapi penelitian-penelitian sebelumnya dengan menambahkan variabel MSI dan ISR untuk mengestimasi profitabilitas bank syariah di Indonesia. Penelitian ini menggunakan data tahunan pada delapan bank syariah diperiode antara 2010 hingga 2012 dimana penelitian ini menggunakan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara simultan seluruh variabel independen mempengaruhi profitabilitas bank syariah secara signifikan. Secara parsial, hanya NIM dan BOPO yang berpengaruh signifikan terhadap profitabilitas. Lemahnya pengaruh Indeks Maqashid Syariah dan Indeks Islamic Social Reporting mengindikasikan bahwa kedua variabel tersebut bukanlah faktor utama dalam pencapaian bank syariah, meskipun bank syariah juga harus memperhatikan faktor mashlahah. Kata kunci: CAR, FDR, NIM, OER, MSI, and Index of ISR.

An Empirical Study of Financial Ratios Affecting Stock Returns in the Indian Stock Market

Stock market returns are the profit/loss the investors generate out of their investment in the stock market. These returns are dependent on various micro-economic and macro-economic factors. The present study analyses the micro-economic factors (financial ratios) that affects stock return which will provide a parameter for investors to decide about their investment. For the purpose of empirical study 12 firms of Fast Moving Consumer Goods (FMCG) sector and 6 firms of pharmaceutical sector which are trading on the NSE (National Stock Exchange) is selected and is studied for the period 2010-2017. The effect of financial ratios namely, DPS (Dividend Per Share), EPS (Earning Per Share), CR (Current Ratio), QR (Quick Ratio), ROE (Return on Equity), ROA (Return on Asset), DER (Debt to Equity Ratio), PBV (Price to Book Value), DPR (Dividend Pay-out Ratio), DYR (Dividend Yield Ratio) on stock returns is analysed using panel data analysis. This study uses Panel Vector Auto Regression Model (PVAR). In order to specify the appropriate estimation method of our PVAR Models, we employed Hausman test. Accordingly, our PVAR Models are estimated with fixed effects. The study found out that the price-book value, dividend per share has a significant impact on stock returns. The results of Wald test showed that there is a short run relationship between PBV, EPS, DPS, ROA and SR.