Earnings Ratio Research Articles

Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Manufaktur di Indonesia

This study aims to examine the effect of Return On Asset, Debt to Equity Ratio, Current Ratio, Total Asset Turnover, and Price Earning Ratio on firm value. The research was conducted on 196 manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. A sample of 77 companies was selected with purposive sampling method. This research uses quantitative method and panel data regression analysis using the Eviews Version 12 software to determine the relationship between variables. The results showed that partially Return On Asset, Debt to Equity Ratio, Current Ratio, and Price Earning Ratio have a positive and insignificant effect on firm value. While Total Asset Turnover has a negative and insignificant effect on firm value. Then, simultaneously Return On Asset, Debt to Equity Ratio, Current Ratio, Total Asset Turnover, and Price Earning Ratio have an significant effect on firm value.

The Influence of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on Price Earning Ratio: A Case Study on Companies in the Food and Beverage Industry Listed on the Indonesia Stock Exchange during the Period 2011-2020.

This research aims to analyze the Influence of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on Price Earning Ratio. The population for this study consists of four food and beverage companies listed on the Indonesia Stock Exchange during the period from 2011 to 2020. The sample used in this research is a saturated sample, encompassing the entire population as the study sample. Data collection was conducted using the documentation method, extracting information from the financial reports of the companies. The data analysis method employed Panel Data Regression with the assistance of E-views 12 application.

The Effect of Financial Performance On The Price Earning Ratio (PER) And Its Implications For Stock Prices (Study On Companies Listed On The Idx In 2018–2021)

This research was conducted on 486 issuers that have gone public on the Indonesian Stock Exchange (BEI). This research aims to determine the influence of financial performance on the Price Earnings Ratio (PER) and its implications for stock prices in the period 2018–2021. The analysis technique uses panel data regression, and data processing uses the EViews application. The results of the research illustrate that the NPM variable has a significant positive effect on PER; if NPM increases by 1%, it will be able to increase PER by 0.055 times, while the ROA and DAR variables have an insignificant negative effect on PER; if ROA increases by 1%, it will be able to reduce PER by 0.020 times, and the same applies to DAR; if DAR increases by 1%, it can reduce PER by 0.0090 times. Independent variables (ROA, NPM, and DAR) simultaneously influence PER. Based on the adjusted R-squared, the three independent variables affect a PER of 81.70%. The PER variable has a significant positive effect on share prices. If PER increases by 1 time, it will increase the share price by IDR. 0.000722. Based on adjusted R-squared, PER has an effect of 99.9% on share prices.

Analisis Current Ratio, Debt To Equity Ratio, Receivable Turnover, Return On Equity, Dan Price Earning Ratio Sebagai Alat Untuk Menilai Kinerja Keuangan

This research aims to analyze the Current Ratio, Debt to Equity Ratio, Receivable Turnover, Return on Equity, and Price Earning Ratio as tools for assessing the financial performance of cement companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This type of research is a case study using secondary data. The population was 7 companies, sampling using the purposive sampling method selected 4 companies as samples. The library study data collection method uses documentation data collection techniques, and the data analysis technique uses quantitative descriptive. The company that has the best financial performance is PT Indocement Tunggal Prakarsa Tbk seen from the Current Ratio, Debt to Equity Ratio, and Price Earning Ratio which are above the standard ratio, while the company that has less good financial performance is PT Solusi Bangun Indonesia Tbk seen from the ratio. Current Ratio, Debt to Equity Ratio, Receivable Turnover, and Return on Equity are below the standard ratio

The Influence of Earnings Per Share (EPS), Price Earnings Ratio (PER), Price to Book Value (PBV), And Debt Equity Ratio (DER) On The Stock Return

The business community continues to be interested in investing in the capital market in light of the increasing number of investors on the IDX. Investors will be interested in the required future rate of return (return) in relation to the company's risk. This research aims to examine and analyze the effect of Earnings Per Share (EPS), Price Earninsg Ratio (PER), Price to Book Value (PBV), Debt Equity Ratio (DER) on the Stock Return. Data collection was obtained from the annual financial statements of manufacturing companies listed on the IDX for the period 2019 - 2021 totaling 20 companies, using purposive sampling method. The data analysis method uses a special application of multiple linear regression analysis with a quantitative approach. The results showed the effect of: Earnings Per Share (EPS), Price Earnings Ratio (PER) and Debt Equity Ratio (DER) have a positive and significant effect on stock returns of manufacturing companies listed on the IDX for the period 2019 - 2021. Price To Book Value (PBV) has a positive and insignificant effect on the stock returns of manufacturing companies listed on the IDX for the 2019-2021 period.

Forecasting of P/E Ratio for the Indian Equity Market Stock Index NIFTY 50 Using Neural Networks

The ratio of present price of an index to its earnings is known as its price to earnings ratio denoted by P/E ratio. A high P/E means that an index’s price is high relative to earnings and overvalued. Its low value means that price is low relative to earnings and undervalued. A potential investor prefers an index with low P/E ratio. Therefore, the movement of the P/E ratio plays a crucial role in understanding the behaviour of the stock market. In this paper the modelling of the P/E ratio for the Indian equity market stock index NIFTY 50 using NNAR, MLP and ELM neural networks models and the traditional ARIMA model with Box-Jenkin’s method is carried out. It is found that MLP and NNAR neural networks models performed better than that of ARIMA model.

Influence of Return on Equity and Price Earnings Ratio on The Company Value of PT. Harum Energy Tbk

Influence of Return on Equity and Price Earnings Ratio on The Company Value of PT. Harum Energy Tbk

Effect of The Company's Internal Factors on The Price Earning Ratio: Plantation Sub Sector Listed on The Indonesia Stock Exchange


 
 
 
 ABSTRACT
 
 
 
 
 Purpose – The purpose of this study is to determine how company size, corporate social responsibility and return on assets impact the price earninf ratio, either partially or simultaneously.
 Methodology/approach – The study population was 24 companies and samples were collected using the purposive sampling method, with a sample number of 9 companies with an 11-year study period. This research uses a data analysis method, namely panel data regression with the Eviews 10 program.
 Findings – The results of data processing show that company size, corporate social responsibility, return on assets simultaneously affect and significantly affect the price earning ratio. While some of the size of the company has a significant effect on the price earning ratio, corporate social responsibility has a significant effect on the price earning ratio and return on assets does not have a significant effect on the price earning ratio.
 Novelty/value – The value of research is the combination of various studies with research objects that are still rarely researched
 
 Keywords: Corporate Social Responsibility, Price Earning Ratio, Return On Assets, Company Size
 
 
 

Factors Affecting Share Performance of Quoted Deposit Money Banks in Nigeria

The study examined the factors affecting share performance of quoted deposit money banks in Nigeria. The study adopted ex-post facto research design, and the population of the study consisted of all deposit money banks quoted in Nigeria as at 31st December, 2022. However, nine (9) banks were selected as sample size using a judgmental sampling technique. Data for the study were obtained from the annual reports and accounts of the nine (9) deposit money banks for the period of 10 years ranging from 2013-2022. The study used the OLS regression model as a technique of data analysis. The study found that earnings per share has a significant positive effect on market price per share. Meanwhile, dividend per share and price earnings ratio have an insignificant positive effect on market price per share, while book value per share has an insignificant negative effect on market price per share of quoted deposit money banks in Nigeria. The study recommends that corporate organizations, particularly corporate companies, should develop and implement strategies that will help improve their earnings per share, dividend per share and price earnings ratio in order to increase their share performance in the market.

ANALISIS PERBEDAAN RASIO KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEBELUM DAN SELAMA PENDEMI COVID-19

This study aims to obtain empirical evidence on whether there are significant differences in the liquidity ratio (current ratio), leverage ratio (debt to equity ratio), profitability ratio (return on assets), and market ratio (price to earnings ratio) before and during COVID-19 pandemic. The data analysis used to perform the different tests in this study was the Wilcoxon Signed-Rank Test. The final sample used in this study was 94 publicly traded manufacturing companies for the 2019-2020 period bypurposive sampling. The result of the analyzed data shows significant differences in probability ratio (return on assets) and market ratio (price to earnings ratio) before and during the COVID-19 pandemic. On the contrary, the results of this study indicate that there are no significant differences in the liquidity ratio (current ratio) and leverage ratio (debt to equity ratio) before and during the COVID-19 pandemic.

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP HARGA SAHAM PADA SUBSEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022

This research was conducted with the aim of knowing the description and influence of Return on Assets, Earning Pershare, Price Earning Ratio, Exchange Rates and Inflation on the share prices of the coal subsector listed on the Indonesia Stock Exchange (BEI) for 2018-2022. The research method used in this research is quantitative analysis with descriptive and verification methods to determine the description of internal factors (Return on Assets, Earning Pershare, Price Earning Ratio). This research uses secondary data in the form of annual reports from each company, with a sample size of 23 companies and 115 financial reports using non-probability sampling techniques, purposive sampling. Data testing techniques are carried out using classical assumption tests, multiple linear regression coefficient tests, coefficient of determination tests, and hypothesis tests. Based on the results of research using the determination test, it was found that the Return on Assets variable had an effect on stock prices by 3.7%, the Earning Pershare variable had an effect on stock prices by 8.6%, while the Price Earning Ratio variable had an effect on stock prices by 0.6%, The exchange rate variable has an effect on stock prices by 2.2% and the inflation variable has an effect on stock prices by 1%. The verification results found that the variable Return on Assets had an effect on stock prices, Earning Pershare had an effect on stock prices, Price Earning Ratio had no effect on stock prices, Exchange Rates had no effect on stock prices, Inflation had no effect on stock prices and the Variables Return on Assets, Earnings Pershare, Price Earning Ratio, Exchange Rate and Inflation were simultaneously found to have a significant influence on share prices.

Examining the boundary conditions of tokenism: within-occupation gender wage gaps and female representation in the Canadian labor market

PurposeThe purpose of this study was to examine the boundary conditions of Kanter's (1977) tokenism theory as applied to the gender wage gap. The authors aimed to discover if there was a point where the relationship between the percentage of women in a job category and the gender wage gap changed, and, if so, where the threshold was located and what was the nature of the shift in relationship.Design/methodology/approachThe authors used the Andrews’ (1993) threshold effects technique. Using 22 separate years of publicly available Canadian wage data, they examined the relationship between the percentage of females in 40 unique occupational categories and the female-to-male earnings ratio (for a total of 880 observations).FindingsThe results showed the existence of a threshold point, and that early gains in percent female within an occupation, up to approximately 14% female in the occupation, associate with strong gains in the female-to-male wage ratio. However, beyond that point, further gains in percent female associate with smaller improvements in the female-to-male wage ratio.Practical implicationsThe findings are useful in understanding the dynamics of occupational group gender composition, potential theoretical reasons for the nuances in relationship, as well as opportunities that may facilitate more equitable outcomes.Originality/value The results show that, though improvements were made above and below the threshold point, enhancements in the wage gap are actually larger when there are less women in the job category (e.g. tokens).

Analysis of the Impact of Implementing PSAK 72 on Financial Performance and Price Earning Ratio in Non-Cylical Consumer Companies Listed on the Indonesian Stock Exchange for the 2018-2021 Period

The purpose of this study is to analyze how the implementation of PSAK 72 has affected the price-earning ratio and financial performance of non-cyclical consumer firms that are listed on the Indonesian Stock Exchange for the years 2018 through 2021. Quantitative study employing secondary data is being conducted here. All non-cyclical consumer firms listed on the IDX for the period of 2018–2021 make up the population of this study. To collect 72 samples, the sampling method employed a purposive sampling methodology with many criteria. With SPSS 29.0, a straightforward linear regression data analysis method is employed. The study's findings demonstrate that while the solvency ratio (DER) and price earning ratio (PER) have a favorable and substantial impact, the application of PSAK 72 to financial performance with profitability ratios (ROA) and liquidity (CR) has no effect

Pengaruh Debt To Equity Ratio, Return On Assets, Price to Book Value Dan Price Earning Ratio Terhadap Pembagian Dividen Pada Perusahaan Manufaktur di Bursa Efek Indonesia


 
 
 
 The growth and development of the manufacturing industry which has increased in recent years has made investors interested in investing. The purpose of this study was to determine the effect of Debt to Equity Ratio, Return on Assets, Price to Book Value, and Price Earning Ratio on Dividend Distribution in manufacturing companies listed on the Indonesia Stock Exchange. The population used in this research is manufacturing companies listed on the Indonesian Stock Exchange. By using purposive sampling technique, a research sample of 35 companies was obtained. The results of this study show that partially and simultaneously Return on Assets has an effect on dividend distribution in manufacturing companies listed on the Indonesia Stock Exchange.
 
 
 

Pengaruh Earning Per Share (EPS), Price Earning Ratio (PER) dan Return On Equity (ROE) Terhadap Harga Saham Pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2021

This study aims to determine the effect of Earning Per Share (EPS), Price Earning Ratio (PER) and Return On Equity (ROE) on stock prices in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population used in this study were Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period as many as 83 companies with sampling using the purposive sampling method and 26 companies were selected as samples in the study. The analytical method in this research uses multiple linear regression. The results of this study indicate that Earning Per Share (EPS) has a positive effect on stock prices, this is evidenced by the t count value of 10.849 and t table of 1.982 with a significance value of 0.000 where the t count t table and sig value 0.05. The Price Earning Ratio (PER) variable has a positive effect on stock prices, this is evidenced by the t count value of 3.781 and t table of 1.982 with a significance value of 0.000 where the t count t table and sig value 0.05. The variable Return On Equity (ROE) has a negative effect on stock prices, this is evidenced by the t count value of -8.882 and t table of 1.982 with a significance value of 0.000 where the t count t table and sig value 0.05. Simultaneously the variables Earning Per Share (EPS), Price Earning Ratio (PER) and Return On Equity (ROE) have a positive effect on stock prices as evidenced by the f value of 54.224 and f table of 2.69 with a significance value of 0.000 where the t value is calculated t table and sig value 0.05.

Financial Return on Investment: An Analysis of the Top-Ranked Private Universities in the United States

The increasing cost of an undergraduate education in the United States of America has caused alarming degrees of student loan debt with deleterious consequences to the lives of graduates. Although there are myriad considerations when choosing an institution to attend, the avoidance of unmanageable debt should be prioritized. In this regard, institutions of interest should be examined based upon potential earnings in light of the actual cost of attendance. The purpose of this study was to examine the return on investment for an undergraduate education (i.e., the ratio of median annual earnings after attendance to the average annual cost of attendance) between the top-ranked private universities in the United States as per the U.S. News & World Report top-20 rankings for 2024. Annual earnings and cost of attendance data were gathered from the College Scorecard. Findings for 18 private universities reveal major differences between published tuition and fees and the actual cost of attendance (on average, the latter is 32% of the former) with an average return on investment of 6.6; however, there is a wide range of return on investment (2.9–24.4). Findings further reveal that the Massachusetts Institute of Technology, Stanford University, and Princeton University are the top three institutions with respect to both the ROI and U.S. News & World Report rankings

An Empirical Analysis on the Feasibility of Financial Valuation of Technology Companies: A Fundamental Analysis Approach Based on Value Investing

This study addresses the significant challenge of accurately valuing internet companies in the contemporary business landscape, recognizing existing research gaps due to the limited applicability of conventional valuation methods such as Net Present Value (NPV) and Price to Earnings (PE) ratios in this emergent industry. This paper conducted a fundamental analysis based on the principles of value investing, utilizing 2022 financial data from thirteen internet companies listed in Forbes Global Technology companies. Key financial aspects, including liquidity, debt-servicing capacity, profitability, and shareholder returns, were meticulously analyzed. The findings reveal that internet companies face cash flow pressures impacting their liquidity. Despite a moderate long-term debt ratio, companies exhibit substantial reliance on debt financing, encountering difficulties in interest payments. While these firms demonstrate a capacity for profitability, they concurrently face intense competition and cost pressures. The market sentiment remains highly optimistic regarding the future prospects of internet companies, reflecting elevated valuations. In light of favorable market conditions, it is imperative for internet companies to strategically enhance competitive advantages, bolster core product competitiveness, and amplify profitability through innovative operational and marketing strategies, thereby augmenting their industry influence and societal impact.

Board Gender Diversity and Firm Performance: An Analysis of the Causal Relationship in Spanish Listed Companies

Applying a mixed theoretical approach, this paper addresses the causal relationship between the presence of women on steering committees (SC) and in senior management positions and the firm’s stock return, measured through the price–earnings ratio (P/E). To do so, we disaggregate the composition of the boards of 27 IBEX 35 companies over the period 2018–2021 by gender and type of female director and analyze the relationship between the number and proportion of women on the SC, their distribution by category, and the P/E. The sample contains a total of 108 observations, and its structure follows a panel data methodology. Validation of the working hypotheses was carried out using Poisson logistic regression. The results indicate a positive and significant relationship between stock returns and the percentage of women on the SC. The results also indicate that stock returns are not significantly affected by the category distribution of female directors.

Peran Price Earning Ratio Sebagai Pemoderasi Hubungan antara Leverage dan Profitabilitas Terhadap Harga Saham Perusahaan sektor Teknologi pada Tahun 2021 dan 2022

The purpose of this research are determine to (1) the influence leverage which is notated withDebt Equity Ratio and profitability which is denoted byReturn On Equity to share prices. (2) Role of Price Earning Ratio in moderating the between Debt Equity Ratio and Return On Equity into stock prices. The research object is technology sector companies listed on the Indonesia Stock Exchange during 2021 and 2022. Was conducted using the SmartPLS tool with results (1)Debt Equity Ratio (THE) has a significant negative influence on stock prices (2)Return On Equity (ROE) has a significant positive influence on stock prices (3)Price Earning Ratio (PER) can’t moderate the influence Debt Equity Ratio to the stock price. (4)Price Earning Ratio (PER) can moderate the influenceReturn On Equity to the stock price.

Effect of Creative Accounting on the Financial Performance of Listed Deposit Money Banks in Nigeria

The list of recent cases of creative accounting practices is growing as many financial institutions in Nigeria are being investigated. As a result, this study examined the effect of creative accounting on the financial performance of listed deposit money banks in Nigeria. For this study, secondary data were explored, and the study adopted an ex-post facto research design. The population of this study comprised all the nineteen (19) deposit money banks listed on the Nigerian Exchange Group as of December 31 2022, and ten (10) banks were selected as sample size using purposive sampling techniques. Data were analysed using the panel multiple regression technique (fixed effect regression model) with the help of Statistical tool, E-views version 12.0. The study found that Non-performing Loans exert a positive and significant influence on the Return on Equity of the listed deposit money banks; Capital Adequacy Ratio has a negative but significant effect on Return on Equity; Gross Earnings Ratio has a positive but insignificant effect on Return on Equity; and Loan-to-asset Ratio posited a negative but significant effect of on Return on Equity. The study recommends that proactive measures to identify, assess, and mitigate credit risks can help minimise the adverse impact of non-performing loans on financial performance.