Effect Of Solvency Research Articles

Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas: Bukti Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia

This study aims to determine the effect of Liquidity, Solvency and Activity on Profitability of Property and Real Estate Companies Listed on the IDX either simultaneously or partially. The research method used in this research is quantitative with data collection techniques through financial statement documentation, then analyzed using multiple linear regression. The population in this study are Property and Real Estate Companies listed on the IDX for the period 2014-2017 with a sample of 24 companies. The results of the study show that (1) simultaneously Liquidity, Solvency and Activity have a positive and significant effect of 39.1% on Profitability in Property and Real Estate Companies Listed on the IDX. (2) Partially, Liquidity has a positive but not significant effect on Profitability, Solvency has a negative but not significant effect on Profitability, and Activities have a positive and significant effect on Profitability in Property and Real Estate Companies Listed on the IDX.

Effect of Solvency and Liquidity on The Profitability of Property Companies Listed on The Sharia Stock Index 2018-2020

<p><em>This study analyzes the effect of Solvency and Liquidity on the profitability of property companies listed on the Indonesian Islamic stock index for the 2018-2020 period. This research is quantitative research with secondary data from financial reports from 2018 to 2021. Regression model analysis using Common Effect Model (CE) or Ordinary Least Square (OLS) method. The findings show that DAR has a negative effect on ROA, which explains that debt will burden the company and reduce the profit level of Islamic property companies. On the other hand, DAR has no effect on ROE because debt does not affect the value of equity owned by the company itself. DER has no effect on ROA and ROE, this is certainly contrary to the Pecking Order Theory. Current Ratio has a negative effect on ROA, this is not in accordance with </em><em>Pecking Order Theory</em><em>. Cash ratio has a positive effect on ROA and also on ROE, and is in accordance with </em><em>Pecking Order Theory</em><em>. The cash ratio as the company's ability to pay short term has a positive influence, because the company is not limited to being responsible for the environment around the company but also socially responsible to the community.</em></p><p> </p><p>Penelitian ini menganalisis pengaruh Solvabilitas dan Likuiditas terhadap profitabilitas perusahaan properti yang terdaftar di indeks saham syariah Indonesia periode 2018-2020. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan tahun 2018 sampai dengan tahun 2021. Analisis model regresi menggunakan metode Common Effect Model (CE) atau Ordinary Least Square (OLS). Hasil analisis menunjukkan bahwa DAR berpengaruh negatif terhadap ROA, yang menjelaskan bahwa utang akan membebani perusahaan dan mengurangi tingkat keuntungan perusahaan properti syariah. Di sisi lain, DAR tidak berpengaruh terhadap ROE karena hutang tidak mempengaruhi nilai ekuitas yang dimiliki oleh perusahaan itu sendiri. DER tidak berpengaruh terhadap ROA dan ROE, hal ini tentunya bertentangan dengan Pecking Order Theory. Besarnya ekuitas utang secara khusus tidak berdampak pada tingkat keuntungan perusahaan properti. Current Ratio berpengaruh negatif terhadap ROA, hal ini tidak sesuai dengan Stakeholder Theory. Kondisi ini menyebabkan Current Ratio berpengaruh negatif terhadap ROE. Cash ratio berpengaruh positif terhadap ROA, dimana Cash Ratio berpengaruh positif terhadap ROE, dan sesuai dengan Stakeholder Theory. Rasio kas sebagai kemampuan perusahaan untuk membayar jangka pendek memiliki pengaruh positif, karena perusahaan tidak sebatas bertanggung jawab terhadap lingkungan sekitar perusahaan tetapi juga bertanggung jawab secara sosial kepada masyarakat.</p><p><em> </em><em></em></p><br /><p class="MsoNormal" style="text-align: justify; border: none; mso-padding-alt: 31.0pt 31.0pt 31.0pt 31.0pt; mso-border-shadow: yes;"><input id="ext" type="hidden" value="1" /><input id="ext" type="hidden" value="1" /></p>

PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN DI BURSA EFEK INDONESIA

This study aims to examine and analyze the effect of liquidity, solvency, activity, and firm size on the profitability of companies listed on the Indonesia Stock Exchange for the 2016-2021. Profitability is proxied by ROA, liquidity is proxied by CR, solvency is proxied by DER, activity is proxied by Asset turnover, and company size is proxied by Ln (total assets). This study uses an associative quantitative approach with a causal nature. The population in this study are companies listed on the Indonesia Stock Exchange. There are 15 companies selected as samples using purposive sampling method. In this study, the analytical technique used is multiple linear regression analysis. Based on the results of simultaneous hypothesis testing, obtained a significant effect on profitability, with the results of the coefficient of determination test of 87%. Based on the results of partial hypothesis testing, liquidity, solvency, firm size affect profitability while activity has no effect on profitability.

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag

This study seeks to examine the effect of company size, company age, profitability, solvency, and liquidity on audit report lag on tourism companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples in this study were 16 companies, selected with certain criteria using purposive sampling technique. The data analysis technique used in this research is panel data regression analysis using Eviews 9 software. The results showed that the firm age variable had a positive effect on audit report lag, while the profitability variable had a negative effect on audit report lag, while firm size, solvency and liquidity variables had no significant effect on audit report lag.

Pengaruh Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Solvabilitas Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020

The continuity of the compant’s business among the various risk that arise as a result of internal or external factors are the expectations of all entities in effort to achieve the company’ goals. The purpose of this study is to find out what the effect of company size, liquidity, solvency and profitability on Going Concern audit opinion of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Secondary data is used from the Indonesia Stock Exchange, the source of data is from www.idx.co.id. In this study, the sampling method selected according to the purposive sampling method was used and 44 companies were selected as samples. Data analysis using Logistic Regression test. The results showed that the size, liquidity, profitability and solvency of the company affected the Going Concern audit opinion.

Dynamic Connectedness between Crude Oil and Equity Markets: What About the Effects of Firm's Solvency and Profitability Positions?

Dynamic Connectedness between Crude Oil and Equity Markets: What About the Effects of Firm's Solvency and Profitability Positions?

CORPORATE GOVERNANCE, PROFITABILITAS, SOLVABILITAS, DAN AUDIT REPORT LAG

Companies that go public have an obligation to submit financial reports that have been audited by a public accountant on a regular and timely basis. Information from financial reports that is submitted in a timely manner is useful for stakeholders to make investment decisions. Information from financial reports is new, accountable, relevant and transparent. However, time constraints are one of the main factors that financial reports cannot be submitted on time (audit report lag). Audit report lag is the length of time from the closing date of the company's fiscal year to the date of the auditor's report. This study aims to determine the effect of corporate governance (proxied by audit committee meetings and audit committee of accounting experts), profitability and solvency on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique was purposive sampling method and the type of data used was quantitative data. The total number of companies that were sampled in the research data were 76 manufacturing companies. The results of descriptive statistics show that the average delay in submitting financial reports and audit reports in 2017-2019 is 71.22 days. The results of this study indicate that partially the audit committee of accounting expert variable affects the audit report lag. Meanwhile, the audit committee meeting variables, profitability, and solvency did not affect the audit report lag. Based on the simultaneous statistical test, it shows that the variables of the audit committee meeting, audit committee of accounting expert, profitability, and solvency have an effect on the audit report lag.

Analisis Rasio Profitabilitas, Solvabilitas dan Likuiditas Terhadap Harga Saham Perusahaan IDX30 Di Bursa Efek Indonesia

This research was conducted to determine the effect of profitability, solvency and liquidity ratios on the stock price of IDX30 companies on the Indonesia Stock Exchange. The population in this study were 30 companies listed on the IDX30 index on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and the sample in this study was 15 companies. The data used in this study is secondary data in the form of financial statements. The data is obtained from the Indonesia Stock Exchange website. The results of the t-test showed that the profitability ratio (Net Profit Margin) partially had no significant effect on stock prices, the solvency ratio (Debt Equity to Ratio) partially had no effect on stock prices and the liquidity ratio (Current Ratio) partially had no effect on prices. share. The results of the f test show that profitability (Net Profit Margin), solvency (Debt Equity to Ratio) and liquidity (Current Ratio) simultaneously have no effect on stock prices. In the results of the coefficient of determination, the percentage of the independent variable on the dependent variable is 7.1% and the difference is 92.9% influenced by other factors not examined in this study.

Analysis of the influence of fundamental and external factors on stock prices in mining sector companies listed on the Indonesia stock exchange

This study aimed to determine the effect of liquidity ratios (LR), solvency (DER), profitability (ROE), valuation ratios (PBV), inflation, and interest rates on stock prices of mining sector companies listed on the Indonesia Stock Exchange (IDX). The research sample is 41 mining sector companies with a research period from 2015-2019. The results show that the liquidity ratio (CR) and solvency (DER) have no significant effect on stock prices of mining sector companies in 2015-2019. The variable profitability (ROE), valuation ratio (PBV) was concluded to have a significant positive effect on stock prices of mining sector companies in 2015-2019. Meanwhile, inflation and interest rates have a significant adverse effect on stock prices of mining sector companies in 2015-2019.

Green Business as a Moderating Variable for Financial Ratios and Firm Value

According to the Environmental Performance Index (EPI), Indonesia is listed at 133, from 180 countries in the world. The Ministry of Environment and Forestry of the Republic Indonesia has established a company performance rating, namely, PROPER, whose assessment aspect is almost equal to EPI such as environmental permits, water and air pollution, and waste management. The purpose of this research is to see the effect of profitability, solvency, and liquidity toward firm value with PROPER rating as a moderation variable. Research was conducted over 45 companies in Indonesia from 2015-2019 using multiple regression analysis. The results showed profitability and solvency had positive significant effect on the firm value. Meanwhile, liquidity had negative significant effect towards firm value. PROPER rating positively moderates the effect of profitability and solvency on firm performance. However, it negatively moderates the effect of liquidity towards firm value.

Analysis of the Influence of Liquidity and Solvency on the Profitability of PT Bank Mandiri (Persero) Tbk

This study aims to analyze the effect of liquidity (LDR) and solvency (CAR) on profitability BOPO. This analysis uses the independent variables of liquidity, solvency. The independent variable is focused on LDR, CAR while the dependent variable is profitability, namely BOPO. The data used is secondary data originating from the annual financial statements of independent banks listed on the Indonesian stock exchange for the period 2010 to 2020. The data testing method uses the classical assumption test, multiple linear regression, coefficient of determination (R2), by testing the hypothesis test. t and f test. The results of the study using multiple linear regression with t-test showed that LDR had a t-count value of 2.520 with a significant level of 0.03 more than 0.05 or 5%. The CAR has a t-count of 5.170 with a significant level of 0.016 which is greater than 0.05 or 5%. Based on the results of the f (simultaneous) test, it shows that the calculated f value is 9.929 with a significant level of 0.023 which is smaller than 0.05 or 5%. Thus, LDR, CAR have a positive and significant effect on BOPO

Pengaruh profitabilitas (ROA), likuiditas (CR), dan solvabilitas (DER) terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia

The purpose of this presentation is to determine the effect of profitability, Liquidity, and Solvency partially and simultaneously on Firm Value in consumer goods industrial sector companies listed on the Indonesia Stock Exchange in 2016-2019. The research sample obtained 27 companies selected using purposive sampling with certain criteria. The results of this presentation obtained a simultaneous test of 3,886 with a significant value of 0,011 so that it can be concluded that fcount>ftable (3,886>2,69), where all variables have a positive and significant effect on firm value. And partially obtained the value of profitability t count <t table (0,976 <1,983), then the profitability has no effect on firm value. In liquidity partially obtained count <ttable (0,920 <1,983), so liquidity has no effect on firm value. And on the partial solvency, the value of count <ttable (0,157 <1,938) is obtained, so solvency has no effect on firm value in the consumer goods industry sector company.

Pengaruh Likuiditas dan Solvabilitas Terhadap Pertumbuhan Laba pada Perusahaan Transportasi yang Terdaftar di BEI Periode 2009-2018

The purpose of this study was to determine the effect of liquidity and solvency on profit growth in transportation companies listed on the Indonesia Stock Exchange. The population of this study was taken from the years 2009-2018. The analysis technique used is multiple linear regression with the help of the program Eviews 10. The results obtained after this test are simultaneous liquidity proxied by the current ratio and solvency proxied by the debt to asset ratio and the debt to equity ratio have a significant effect on profit growth. While partially the current ratio has a significant effect on profit growth, the debt to asset ratio also has a significant effect on profit growth. Meanwhile, the debt to equity ratio has no significant effect on profit growth. In this study it is also known that the liquidity proxied by the current ratio and solvency proxied by the debt to asset ratio and debt to equity ratio can influence or explain profit growth by 39.98% and the remaining 60.02% is influenced by other factors.

Pengaruh Audit Tenure, Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

This study is to discuss whether there is an effect of audit tenure, liquidity, solvency and profitability on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research method used is quantitative research that uses secondary data and data collection techniques for documentation studies. The population collected was 169 companies, while the sample that was processed based on the consideration there were 96 companies. The data analysis technique used logistic regression. The test results show that partially using the Wald test, only audit tenure has an effect on going concern audit opinions while other variables, namely liquidity, solvency and profitability, do not affect going concern audit opinions. Simultaneous test results using the Omnibus test show that audit tenure, liquidity, solvency and profitability affect going concern audit opinions. Based on the Cox & Snell's R Square value, the variability of the dependent variable (going concern audit opinion) which can be explained by the variability of the independent variables (audit tenure, liquidity, solvency and profitability) is only 3.3%.
 Keywords : Audit Tenure, Liquidity, Solvency, Profitability and Going Concern Audit Opinions.

THE INFLUENCE OF LIQUIDITY, PROFITABILITY, AND SOLVENCY ON BANKING STOCK PRICE LISTED ON IDX FOR THE 2015-2019 PERIOD

This quantitative research aims to determine the effect of liquidity, profitability and solvency on stock prices. The type of data used is secondary data obtained from the Indonesia Stock Exchange website and the Yahoo Finance website. A total of 38 banking companies listed on the IDX from 2015-2019 were sampled based on purposive sampling and processed using SPSS version 23 software. The variables used in the research were liquidity, profitability and solvency as well as stock prices. The partial results of this study indicate that liquidity and solvency have a significant effect on stock prices while solvency has no significant effect on stock prices. And the results together also show that liquidity, profitability, and solvency have a significant effect on stock prices.

Manipulating the structures and photoresponsive properties of an azobenzene-containing triblock copolymer by changing solvency and adding salts

We examined the structure–property relationship of a triblock copolymer comprising azobenzene sequences, namely, poly(6-[4-(4′-ethoxyphenylazo)phenoxy]hexyl methacrylate)-block-poly(ethylene glycol)-block-poly(6-[4-(4′-ethoxyphenylazo)phenoxy]hexyl methacrylate) (PMMAzo-b-PEG-b-PMMAzo), in mixed dimethylformamide (DMF)/H2O solvents, with the effects of solvency and salts being the main focus. When H2O (a PEG-selective solvent) was added to DMF (a neutral solvent), the poor compatibility between H2O and PMMAzo molecules led to the formation of micelles comprising PMMAzo and PEG in the core and corona, respectively. Increases in the H2O content in the mixed solvent decreased the solvency, which caused increases in the micelle association number and hydrophobic core radius. The azobenzene moieties confined in the micellar core inhibited their photoisomerization, which caused decreases in the photoisomerization kinetics and cis isomer content. The addition of KCl to the PMMAzo-b-PEG-b-PMMAzo solution increased the hydrophobicity of PEG chains and the core radius and decreased the corona thickness. Moreover, the KSCN addition to the aforementioned solution increased the hydrophilicity of PMMAzo segments, which caused the core radius and corona thickness of micelles to decrease and increase, respectively. Salt addition disturbed the compact packing of mesogens and reduced the mesogen association. Consequently, with an increase in the salt concentration, the content of H-type mesogen aggregates increased, whereas that of nonassociated mesogens decreased.

The Effect of Auditor Quality, Liquidity, Profitability, and Solvency on Going Concern Audit Opinions on Property and Real Estate Companies Listed on IDX in 2016-2020

This is document gives formatting instructions for authors preparing papers for publication in the Recent Science Journals. The authors must follow the instructions given in the document for the papers to be published. You can use this document as both an instruction set and as a template into which you can type your own text. In this study, it is about assessing how the influencer or impact of an auditor's quality, liquidity, profitability, and solvency either partially or partially or simultaneously or simultaneously, on the audit opinions of property and real estate companies that are already on the IDX list between 2016 and 2020 Changes in the audit report indicates that the auditor believes there is a possibility that the auditor may be able to leave the company. Various variables, both financial and non-financial, can affect the assessment of a company's capacity to continue its operations. This research involved 65 real estate building companies that can be listed on the IDX from 2016 to 2020, with a total of 195 units of analysis. Multiple linear regression analysis methods are used in the research procedure. Based on the findings, auditor quality, liquidity and profitability have little effect on the audit view of a property and real estate company listed on the IDX between 2016 and 2020. Between 2016 and 2020, the solvency variable has minimal impact. Immobility and a property company have been listed on the IDX. Variables such as the ability to audit, liquidity, profitability, and solvency have an impact on the audit opinion so that property and real estate companies can be listed on the IDX in 2016-2020.

The Influence of Solvency and Firm Size on Audit Delay of Multinational Companies

This study analyzes the effect of solvency and firm size to find out how much influence it has on the Audit Delay of multinational companies in Indonesia. Multinational companies are companies that have a major contribution to gross domestic product which is an essential sector in economic activity in Indonesia. The phenomenon that has occurred in recent years is that in the Indonesian Capital Market, companies are late in reporting financial statements and audit reports. The research method used is quantitative research using multiple linear regression analysis. This study uses secondary data in the form of financial statements and audit reports of public companies listed on the Indonesia Stock Exchange. The sample of this research is 48 companies in two years. This research uses classical assumption test with SPSS tool. The results showed that partially solvability and firm size and had effect on audit delays.

Pengaruh Solvabilitas, Likuiditas, dan Profitabilitas terhadap Nilai Perusahaan

Corporate Value Is the investor's perception of the level of success of the company which is reflected in the stock price. The higher the value of the company, the greater the prosperity received by shareholders. This study aims to determine the effect of Solvency, Liquidity and Profitability on the Company Value of the property and real estate sector listed on the Indonesia Stock Exchange in the 2015-2019 Period. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange in the 2015-2019 period, amounting to 75 companies. Based on the sampling technique with purposive sampling obtained a sample of 16 companies. Data collection techniques use the documentation of financial statements published on the official website of the Indonesia Stock Exchange, www.idx.co.id. The analysis technique used is panel regression. The results of this study indicate that: (1) Solvency is not impacted on firm value, with a significance value of 0,1008>0.05 (2) Liquidity is not impacted on Firm Value, with a significance of 0,5810>0.05 (3) Profitability is not impacted on Firm Value, with significance of 0,3354>0.05 (4) Solvency, Liquidity, and Profitability affect the Value of the Company with a probability of 0,000 with an R2 of 85,90%.

Analysis of Effect of Auditor Quality, Liquidity, Profitability, and Solvency on Going Concern Audit Opinions in Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors Listed on the Indonesia Stock Exchange in 2017-2019

The purpose of this study was to determine and analyze auditor quality, liquidity, profitability, and solvency on going concern audit opinions in Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors listed on the Indonesia Stock Exchange in 2017-2019. The method used in this research is descriptive and quantitative. The data in this study are secondary data. The population in this study is the Manufacturing Companies in the Basic and Chemical Industry Sub-Sectors listed on the Indonesian Stock Exchange in 2017-2019, which are 77 companies. Samples that meet the criteria are 41 companies or 123 research data by using purposive sampling in sampling. The data were analyzed using descriptive statistical analysis and logistic regression. The results of the research on descriptive statistics prove that the research that has been examined from companies that have been sorted obtain going concern as many as 38 samples of companies while non going concern as many as 85 samples of companies. The results of the research on logistic regression state that auditor quality, profitability, and solvency have a positive effect on going concern audit opinions with a significant level of 0.05, while liquidity does not has a positive effect on going concern audit opinions with a significant level of 0.05.