Equity Ratio Research Articles

The problem of forming the optimal ratio of equity and debt funds of the company in modern economic circumstances

The problem of forming the optimal ratio of equity and debt funds of the company in modern economic circumstances

Analysis Of Liquidity Ratio And Solvability Ratio On The Financial Performance Of Sepakat Sejahtera Syariah Cooperative

Abstract: The population of this research is the Sepakat Sejatela Syariah Cooperative from 2020 to 2022. The data collection method used is the library survey method. The data used in this research was obtained from the Indonesian Stock Exchange website (www.idx.co.id) and the Sepakat Sejahtera Syariah Cooperative website (https: //ntbmall.com) /store/. This data is secondary data in the form of the next report. Koperashi-Syariah-Prosperity Agreement). The data analysis technique used is to analyze data by describing or illustrating the data using liquidity ratios (current ratio, short-term ratio, liquidity ratio) and solvency ratios (debt to asset ratio, debt to asset ratio). Descriptive analysis whose aim is to analyze. Analysis of long-term equity and debt ratios). The results of the analysis are as follows. (1) Liquidity Ratio: Based on the average calculation for 2020-2022, the current ratio is 1224.67%, the quick ratio is 1221.07%, and the current ratio is less than 636.91%. Because this ratio is above the institutional average, it is recommended for institutions to maintain their financial performance and increase profits in the coming year. Businesses must manage the capital invested in assets, increase sales, and reduce operational costs incurred.Keywords: Liquidity, Solvency, Financial Performance

Financial Performance Analysis of PT. Sewindo Consultans for the Years 2021-2022

This research aims to analyze the financial performance of PT. Sewindo Consultans for the years 2021-2022. The research method used is descriptive research with a quantitative approach. The data used in the research are the financial data from the income statement and balance sheet. Secondary data was used in this research. Financial ratio analysis was used as the method of data analysis. The research findings indicate that: Liquidity ratios, which measure the company's ability to meet its short-term obligations through the current ratio and quick ratio, are in a "poor" condition. Solvency ratios, which measure the extent to which the company's assets are financed by debt through the debt to assets ratio and debt to equity ratio, are in a "poor" condition. Activity ratios, which measure how effectively the company utilizes its assets through the fixed assets turnover ratio, are in a "poor" condition, while the total assets turnover ratio is in a "good" condition. Profitability ratios, which measure the company's ability to generate profit through the return on investment and return on equity indicators, are in a "poor" condition. In general, the results of the liquidity, solvency, activity, and profitability ratio analysis of PT. Sewindo Consultans' financial performance for 2021-2022, as seen from various indicators used, show that almost all of them are below industry standards, indicating that the company is in a "poor" condition.

Kontribusi Faktor Fundamental Terhadap Return Saham Syariah Sektor Pertanian

This research aims to analyze the influence of the Current Ratio (CR), Return on Equity (ROE), and Debt to Equity Ratio (DER) on stock return in Sharia companies listed on the Sharia Stock Index (ISSI) for the 2015-2019 period. The population used in this research was 11 companies. The data used in this research is secondary data. The sampling method used purposive sampling method and resulted in 9 companies. The data analyze technique uses multiple linear regression. The research results show that the variables Current Ratio, Return on Equity, and Debt to Equity Ratio simultaneously influence stock return. Partially, the Current Ratio variable has a positive and significant affect on stock return, Return on Equity has a positive and unsignificant affect on stock return, Debt to Equity Ratio has a positive and unsignificant effect on stock return.

Analisis Current Ratio, Debt To Equity Ratio, Dan Earning Per Share terhadap Harga Saham: Studi Keuangan pada Sektor Teknologi yang terdaftar di Bursa Efek Indonesia Pada Tahun 2022

The current economic and information technology disruption has a huge impact on many business sectors. This study aims to determine the effect between current ratio, debt to equity ratio, and earning pershare on Stock Price. The methods used in this research are descriptive and associative methods through a quantitative approach. Data analysis using multiple linear analysis with SPSS application. The population in this study were 46 issuers of Technology Sector Companies listed on the Indonesia Stock Exchange in 2022. The sample used in this study amounted to 32 technology sector issuers listed on the Indonesia Stock Exchange in 2022 which were obtained using Purposive sampling technique. The research data used in this study include primary data and secondary data, namely observation, interviews, questionnaires, literature studies, and documentation. The results of this study There is a significant influence of Current Ratio, Debt to Equity Ratio and Earning Pershare on Stock Price.

Analisis Current Ratio, Debt To Equity Ratio, dan Total Asset Turnover Terhadap Profitabilitas pada Subsektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022

In Indonesia’s economic growth, the telecommunications industry has become a growing company along with the rapid development of technology, information and communication. With this growth, it is necessary to compare various financial statements, especially the balance sheet and income statement to determine the profitability of the company’s. The result of this study indicate that Return On Asset in telecommunications subsector listed on the Indonesia Stock Exchange for the 2020-2022 period has decreased drastically. The research method used is descriptive and assiciative with quantitative approach. The population used in the study is the financial statements of the telecommunications subsector listed on the Indonesia Stock Exchange period 2020-2022. The research object are Current Ratio (X1), Debt to Equity Ratio (X2), Total Asset Turnover (X3) and Profitability (Y). The data analysis techniques used intihs study are descriptive statistics and multiple linear regression. The result showed that partially (t test) Current Ratio has no significant effect on profitability, Debt to Equity Ratio has no significant effect on profitability, and Total Asset Turnover has a negative and significant effect on profitability. However, simultaneously (f test) Current Ratio, Debt to Equity Ratio, and Total Asset Turnover have a significant influence on the profitability of the telecommunications subsector listed on Stock Exchange for the period 2020-2022.

Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan pada Sub Sektor Perbankan di Indonesia

This study aims to examine the effect of profitability and liquidity on firm value in 22 banks listed on the Indonesia Stock Exchange during the period 2018-2023. Profitability is measured by Return on Assets (ROA) and Return on Equity (ROE), while liquidity is measured by Loan to Deposit Ratio (LDR) and Debt to Equity Ratio (DER). Firm value is proxied by Price to Book Value (PBV). Multiple linear regression analysis is used to test the research hypothesis. The results showed that profitability (ROA and ROE) and liquidity (LDR and DER) have a positive effect on firm value. This study underscores the importance of maintaining healthy profitability and liquidity levels for banks to increase their firm value.

Pengaruh Leverage dan Sales Growth Terhadap Financial Distress dengan Profitabilitas Sebagai Moderasi

The transportation sector in Indonesia is one of the important sectors supporting the national economy. This sector consists of a variety of companies and has great potential for development. This research is based on the problem of decreasing demand due to restrictions on mobility and economic activity due to the pandemic. Causing a decrease in revenue and profits for transportation companies which can increase the risk of financial distress. This research uses financial leverage ratio calculations with DER (Debt Equity Ratio) and Sales growth to determine the effect on financial distress calculated using ICR and the role of profitability with ROA (Return On Assets) as moderation. The method used in this research is descriptive methods with a quantitative approach. Research on the transportation sector listed on the BEI in 2022. The research population was 49 companies with a sample of 41 companies. The financial distress method used is to calculate the ICR ratio (Interest Coverage Ratio) which is symbolized by a dummy. Data analysis uses multiple linear analysis and Moderating Regression Analysis (MRA) with the SPSS 26 application. Based on the research and discussion that has been carried out, the research results can be concluded that leverage has an effect but is not significant on financial distress. Sales growth has an effect but is not significant on financial distress. Profitability is able to moderate the relationship between leverage and financial distress and sales growth with financial distress.

Long-Term Impact of Mergers and Acquisitions on Firm Performance: A Panel Data Study

Purpose - This study aims to examine the long-term impact of mergers and acquisitions (M&As) on firm performance, particularly within the pharmaceutical industry. Using a panel data regression model, the study assesses how key financial ratios such as Net Profit Margin, Return on Capital Employed (ROCE), Debt to Equity Ratio, and Enterprise Value influence postmerger firm performance over time. Design/methodology/approach - A panel data approach has been conducted using data from 10 pharmaceutical companies from their post-merger period, focusing on the effects of M&As on firm performance as measured by Net Profit Margin. Financial ratios related to profitability, liquidity, and valuation were used as independent variables. Findings - The study finds that M&As have a positive long-term impact on firm performance, particularly in companies with strong Earnings per Share (EPS), efficient capital management, and good liquidity. ROCE, Debt to Equity Ratio, and Current Ratio were significant predictors of improved Net Profit Margin, highlighting the importance of financial efficiency and debt management in the post-merger phase. Research limitations/implications - The focus on the pharmaceutical industry limits the generalizability of the findings to other sectors. Future studies should examine a broader range of industries to better understand the effects of M&As across different contexts

Analysis of financial performance of Sector 9 Companies: Trade, Services, and Investment listed on the LQ 45 Index of the Indonesia Stock Exchange in 2022

This study aims to determine and analyze the financial performance of Sector 9 companies: Trade, Services, and Investment, listed on the Indonesia Stock Exchange (IDX) in 2022. This research is quantitative descriptive, focusing on the calculation of data in the form of annual financial reports of manufacturing companies listed on the IDX. The data used is secondary, consisting of documents obtained from the official IDX website (www.idx.co.id). The study results indicate the following: 1) Based on the current ratio or liquidity, the financial performance of the IDX- listed companies in the sample shows good and significant coefficient values; 2) Based on the debt to equity ratio or solvency, the financial performance of the IDX- listed companies in the sample also indicates good and significant coefficient values; 3) Based on profitability, the financial performance of Sector 9 companies: Trade, Services, and Investment listed on the IDX in the sample show very good coefficient values.

Portfolio Optimization with Entropy-CRITIC-IDDWS- PROMETHEE Model in BIST Retail Trade Sector

This research aims to construct an ideal stock portfolio by using financial data from firms in the BIST Retail Trade Sector throughout the 2022-2023 timeframe. . Entropy, CRITIC, IDDWS and PROMETHEE methodologies were used in the study. The criterion weights were determined using the approaches of Entropy, CRITIC, and IDDWS. The alternatives were ranked using the PROMETHEE method. According to the Entropy method, the most effective evaluation criterion on performance is the return on equity ratio in 2022 and the asset turnover ratio in 2023, according to the CRITIC method, the financing ratio in 2022 and the current ratio in 2023, according to the IDDWS method, the financing ratio in 2022 and the asset turnover ratio in 2023.It was concluded that there were 6 companies with values between 0 and +1 in the entire 2022-2023 period, there were 6 companies on the efficient frontier. These firms are CASA, SOKM, VAKKO, BIMAS, SUWEN and TKNSA. The study has a very unique perspective in terms of both proposing a new and original integrated model (Entropy-CRITIC-IDDWS-PROMETHEE) to investors about optimal portfolio selection and testing the proposed model for the 1st time in this study and the breadth of the data set used.

Pengaruh debt to equity ratio (DER), long-term debt to asset ratio (LDAR), dan discretionary accrual terhadap pajak penghasilan badan terutang (Studi pada perusahaan jasa transportasi dan logistik di Bursa Efek Indonesia periode 2019-2023)

This study aims to examine the significant effects of the debt to equity ratio (DER), long-term debt to asset ratio (LDAR), and discretionary accrual on corporate income tax payable in transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study employs a quantitative approach with purposive sampling, resulting in a sample of 11 companies from a total population of 37 companies. Data analysis was conducted using multiple linear regression analysis with the assistance of IBM SPSS 26 software. The results indicate that, partially, the debt to equity ratio (DER) has a positive and significant effect, the long-term debt to asset ratio (LDAR) has no significant effect, while discretionary accrual has a negative and significant effect on corporate income tax payable. Simultaneously, the debt to equity ratio (DER), long-term debt to asset ratio (LDAR), and discretionary accrual have a significant impact on corporate income tax payable.

The Effect of Financial Ratios on Profit Growth in Food and Beverage Companies Listed on the Indonesia Stock Exchange

The purpose of this research is to collect data that shows how various financial ratios affect company profit growth. Some of the ratios used in the analysis are the Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Total Asset Turnover (TATO), and Profit Growth (Y). The study covers the period from 2021 to 2023 and is limited to food and beverage companies listed on the Indonesia Stock Exchange. Eighteen companies were sampled in this research. The t-test was used to test hypotheses, with classical assumption tests and multiple linear regression models employed for data analysis. The partial investigation shows that the Current Ratio (CR) does not significantly affect profit growth, while Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Total Asset Turnover (TATO) do have a significant impact. The Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Total Asset Turnover (TATO) are used as independent variables, while Profit Growth (Y) is the dependent variable in this study

The Influence of Financial Ratios on Investment Decisions in the Food and Beverage Subsector on the Indonesian Stock Exchange

The purpose of this study is to determine the effect of financial ratios on investment decisions in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2022 period. This study uses a quantitative research type and sampling using a purposive sampling method. The population in this study were 27 companies and the sample of this study was 10 companies. Data collection techniques used Multiple Linear Regression testing, Multiple Regression Classical Assumption testing, hypothesis testing and determination coefficient testing. The data processing of this study used SPSS 27, 2024. The results of this study indicate that partially the profitability ratio (Return on Asset) with t-count <t-table (-9.064<2.028) with a significant level (0.001<0.05) has a negative but significant effect on investment decisions, the liquidity ratio (Current Ratio) with t-count <t table (-1.316<2.028) with a significant level (0.197>0.05) has a negative but insignificant effect on investment decisions and the solvency ratio (Debt to Equity Ratio) with t-count <t table (-2.266<2.028) with a significant level (0.030<0.05) has a negative but significant effect on investment decisions.

The Effect of Ceo Compensation, Ceo Managerial Ability, and Ceo Tenure on the Company's Financial Performance with Der as the Mediating Variable

The study aims to analyze whether CEO Compensation, CEO Managerial Ability, and CEO Tenure partially have a positive and significant influence on the Debt-to-Equity Ratio. Furthermore, to find out whether CEO Compensation, CEO Managerial ability, CEO tenure, and Debt-equity ratio have a significant and positive effect on the Return on Assets. The type of quantitative analysis method used in this study is path analysis using the help of statistic software Eviews version 12. The data used in the study is secondary data taken from the annual financial reports published on the Indonesia Stock Exchange website for 5 years (2018-2022) on 25 companies in the Consumer Non-Cyclicals sector that are listed in the BEI Period 2018 – 2022 So the amount of data on this study was 5x25 or 125 observation data. The results of this study show that (1) CEO Compensation has no positive effect on the Debt to Equity Ratio (2) CEO Managerial ability hurts debt to equity ratio (3) CEO Tenure has no negative impact on the debt-to-equity ratio (4) CEO Compensation does not have a positive influence on the Return on Assets (5) CEO Management Ability has not a positive impact on return on assets (6) CEO tenure has not had a positive effect upon the return on the assets (7) Debt on the Equity Ratio hurts returns on the Assets. (10) Debt to Equity Ratio does not mediate the influence of CEO Tenure on Return on Assets.

Pengaruh Informasi Akuntansi Terhadap Harga Saham pada Perusahaan Manufaktur

This study aims to analyze the impact of Earnings Per Share (EPS), Net Profit Margin (NPM), Debt to Equity Ratio (DER), and Price Book Value (PBV) on the stock prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The research employs a quantitative method with secondary data sourced from the companies’ financial statements published on the IDX official website. The sample is selected using purposive sampling with criteria that include companies that publish complete financial statements, use Rupiah as their currency, and report profits during the study period. The analysis technique used is multiple linear regression. The results indicate that EPS significantly affects stock prices, while NPM, DER, and PBV do not show significant influence.

Analisis Rasio Likuiditas, Solvabilitas, dan Profitabilitas PT. Garuda Indonesia Persero Tbk Sebelum dan Setelah Penerapan PSAK 73

Leasing is an agreement between the lessor (leasing company) and the lessee (customer) in which the lessor provides goods with the right to use by the lessee in exchange for rental payments for a certain period. PSAK 73, which was established in 2020, regulates the recognition, measurement, presentation and spread of rent, especially for lessee. PSAK 73 only allows lessees to classify leases as finance leases so that assets and liabilities from lease transactions are recognized in the statement of financial position, with offers for short-term leases and leases with low-based assets. The aim of this research is to find out how the implementation of PSAK 73 regarding rent has an impact on the financial performance of PT Garuda Indonesia (Persero) Tbk. This research uses financial ratio analysis Current Ratio, Debt to Asset Ratio, Debt to Equity Ratio, and Return On Asset Ratio

The Influence of Current Ratio, DER and Total Asset Turnover on Profit Growth in Manufacturing Companies in the Goods and Consumer Goods Industry Sub-Sector Listed on the Indonesian Stock Exchange 2019 -2022

This study aims to examine the Current Ratio, Debt To Equity Ratio, and Total Asset Turnover on profit growth in manufacturing companies in the goods and consumption industry sector listed on the Indonesia stock exchange. The population in this study are manufacturing companies in the goods and consumer goods industry sub-sector listed on the Indonesia stock exchange for the period 2029-2022. The sample in this study is the Financial Statements of Manufacturing Companies in the 2019-2022 goods and consumption industry sub-sector which were taken using purposive sampling method, so that 15 companies were obtained as samples. And using the multiple linear analysis method, classical assumption test, t test (partial test), and the coefficient of determination with the SPSS (Statistical Product and Service Solution) v16 software. Based on the results of the research, it can be concluded that partially the Current Ratio has a positive and significant effect on profit growth, while the Debt to Equity Ratio has a positive and significant effect on profit growth as well as the Total Asset turnover has a positive and significant effect on profit growth in manufacturing companies in the goods and consumer goods industry sub-sector listed on the Indonesian stock exchange for the 2019-2022 period.

Economic policy uncertainty and dividend policy: Insight from private firms

This study examines whether economic policy uncertainty (EPU) is associated with corporate dividend policy. Using a sample of private firms, we find that EPU is negatively related to dividend payouts. Our main findings are robust to endogeneity concerns, omitted variable problems, simultaneity bias, and alternative measures of EPU. Further, we find that firms are less likely to pay dividends when EPU is higher, confirming our main results. We also find that the negative relation between EPU and dividend payouts is stronger for firms with higher leverage, operating cash flows, sales growth, return on assets, and cash flow volatility than their counterparts. In contrast, the negative relation is weaker for firms with higher retained earnings-to-total equity ratios. Our study highlights that issues such as EPU can influence the dividend payout policies of private firms.

The Effect of Firm Size, Current Ratio, and Debt to Equity Ratio on Share Price in Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange

The purpose of this study is to understand how company size, liquidity, and capital structure can affect stock prices in the food and beverage industry in Indonesia, so as to provide practical guidance for stakeholders in making financial and investment decisions. This research method uses a sample of 18 manufacturing companies in the food and beverage subsector on the IDX in the 2019-2022 period. Sample selection is carried out by purposive sampling technique, which is a technique that considers and determines samples based on certain criteria. The purposive sampling technique was chosen to ensure that the samples taken are relevant and in accordance with the research objectives. The results of this study show that in the number that means that the independent variable is only able to explain the bound variable of 0.299 or 29.9%. *The Stock Price variable can be explained by 29.9% by variables such as company size, debt to equity ratio, current ratio, return on equity while the remaining 70.1% can be influenced by other factors that are not studied.