Pengaruh Current Ratio Dan Debt to Assets Ratio Terhadap Return on Assets Pada Perusahaan Hotel, Restoran Dan Pariwisata Yang Terdaftar Di Bei

Batubara, Hade Chandra; Amirah, Afifah Amirah; Astuti, Diana Dwi

doi:10.32524/jkb.v18i2.57

Cited by 5 publications

(6 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…In its capacity to satisfy momentary commitments it will influence the organization's Profit from Resources (ROA) decline so that organization the board is less compelling in utilizing capital (value). The consequences of this study are in accordance with research directed by (Herliana, 2021), (Amrah & Elwisam, 2018), (Batubara et al, 2020), which expresses that Momentum Proportion influences Return On For financial backers in pursuing choices to put resources into shares in mining organizations in the coal sub-area, they can focus on the organization's monetary execution through monetary proportions that affect expanding Return On Resources (ROA). For organization the board to focus on the factors Current ratio (CR), debt to equity ratio (DER), and debt to assets ratio (DAR) demonstrating a decent degree of sufficiency will expand Return On Resources (ROA).…”

Section: Effect Of Current Ratio On Return On Assetssupporting

confidence: 82%

“…The consequences of this study show that the higher the debt to asset ratio (DAR) it will influence the organization's Profit from Resources (ROA). This examination is in accordance with research directed by (Thoyib et al, 2018), (Sari et al, 2022) which expresses that the Obligation to Resource Proportion (DAR) meaningfully affects Return On Resources (ROA), and isn't in accordance with different examinations completed by (Batubara et al, 2020) who expressed that in their examination the Obligation to Resource Proportion (DAR) significantly affected Return On Resources (ROA).…”

Section: Effect Of Debt To Equity Ration On Return On Assetsupporting

confidence: 74%

See 1 more Smart Citation

Effect of Current Ratio, Debt To Equity Ratio and Debt To Asset Ratio on Return On Assets in Mining Companies in the Coal Sub-Sector : Companies Listed on the IDX in 2018-2021

Rohmawati,

Mursito,

Pawenang

2024

AJEKBS

View full text Add to dashboard Cite

Lailia Rohmawati Effect of Current Ratio, Debt To Equity Ratio and Debt To Asset Ratio on Return On Assets in Mining Companies in the Coal Sub-Sector. Thesis Management Studies Program. Strata 1. Islamic University of Batik Surakarta. 2023. In the coal industry world with intense competition, it causes competition to develop and involves the importance of the organization's monetary exhibition. Concentrating on the organization's monetary performance is vital in terms of solvency, liquidity and solvency ratios. This study expects to decide the impact of CR, DER and DAR, on ROA in coal mining companies. It is hoped that it will provide knowledge about the impact of CR, DER, and DAR on ROA. This research is in the form of quantitative descriptive with secondary data types. the population of coal area mining organizations recorded on the IDX in 2018-2021 totaled 23 companies. Samples with purposive sampling amounted to 10 mining companies in the coal sector. The data collection method uses the annual financial report data documentation method. tested by multiple linear regression analysis. CR has signifficant negatif impact, DER has signifficant negatif impact, DAR has signifficant positif impact on ROA in Mining Companies in the Coal Sector. The consequences of the Assurance Coefficient Investigation got 83.5% where ROA can be made sense of by the free factors CR, DER, and DAR. Furthermore, can develop this research using other independent variables considering that there are still other independent variables such as Asset Turnover, EPS, TATO and other variables that can affect ROA.

show abstract

Section: Effect Of Current Ratio On Return On Assetssupporting

confidence: 82%

Section: Effect Of Debt To Equity Ration On Return On Assetsupporting

confidence: 74%

Effect of Current Ratio, Debt To Equity Ratio and Debt To Asset Ratio on Return On Assets in Mining Companies in the Coal Sub-Sector : Companies Listed on the IDX in 2018-2021

Rohmawati,

Mursito,

Pawenang

2024

AJEKBS

View full text Add to dashboard Cite

show abstract

“…Karena aset perusahaan yang didanai dengan utang meningkat, aset tersebut dapat dimanfaatkan dan dikelola dengan optimal sehingga ROA dapat meningkat. Hasil penelitian ini sejalan dengan hasil penelitian Zulkarnaen (2018)…”

Section: Ukuran Perusahaanunclassified

Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan: Studi Pada Indeks Lq45

Gunawan,

Harjanto

2021

akunukd

View full text Add to dashboard Cite

The objective of this research was to examine the effect of liquidity, good corporate governance, firm size, and leverage towards company performance. The object in this research was companies listed in LQ45 index for period 2016 until 2018. The sample was selected by using purposive sampling method and data used in this study is a secondary data. In total, there were 14 companies that fulfill the requirements set by the researcher. This research was analyzed by using multiple regression method. The result of this research were that liquidity and firm size had no positive effect on company performance, leverage had negative but not significant effect on company performance, and GCG had positive and significant effect on company performance. Keywords: Company’s Performance, Firm Size, Good Corporate Governance, Leverage, Liquidity.

show abstract

“…Fundamental analysis has two approaches to calculating stock value, namely the present value approach and the price earning ratio. According to Priansyah in (Batubara et al, 2020) one of the fundamental analyses that can be used to assess the fairness of stock prices is the price earning ratio because it is quite easy for investors to understand.…”

Section: Introductionmentioning

confidence: 99%

“…Companies with high growth rates usually have a high price earning ratio and vice versa companies that have low growth rates usually have a low price earning ratio as well. Investors usually look at PER to identify undervalued or overvalued stock prices so that investors can make decisions to invest, namely by buying undervalued securities and selling them when overvalued (Batubara et al, 2020). Using PER in stock analysis because PER makes it easier for investors to assess future stock prospects, PER makes it easier for investors to compare companies in one industry (Sijabat & Suarjaya, 2018b).…”

Section: Introductionmentioning

confidence: 99%

The Determinants of Price Earning Ratio: Evidence from Indonesia

Neldi,

Hady,

Elfiswandi

et al. 2023

J. of Law and Sust. Develop.

View full text Add to dashboard Cite

Purpose: This paper aims to examine the determinants of the Price Earning Ratio of LQ45 Companies listed on the Indonesia Stock Exchange 2016-2021. Theoretical framework: Price Earning Ratio (PER) is a comparison between market price per share and earnings per share, PER is the ratio used by investors to value a company's shares, Price Earning Ratio (PER ) as a way of valuation to find out the true value of shares of a company. This PER is used to analyze stock prices that show unreasonable prices, (Fahmi, 2016) . Meanwhile, (Wahyudiono, 2014) Price Earning Ratio (PER) is a ratio that shows the comparison between the price of shares in the primary market offered compared to the income received. Design/Methodology/Approach: Sampling in this study was carried out by purposive sampling, meaning that the sample selection method was selected based on judgment sampling, which means the selection of samples was not random, the information obtained with certain considerations. Using Panel Data regression to determine the determinants of the Price Earning Ratio in LQ45 companies in Indonesia from 2016 to 2021. Findings: This study reveals that the five determinants of the Price Earning Ratio (Debt to Equity Ratio, Return On Assets, Firm Size, Sales, and Dividend) have a significant effect on the price earning ratio. The Debt to Equity Ratio has a positive correlation with the Price Earning Ratio, while Return On Assets, Firm Size, Sales and Dividend has a negative correlation with the Price Earning Ratio. In addition, one other variable, the current ratio, has no significant effect on the Price Earning ratio. The shares of SMGR, ASII, HMSP, TLKM, BBCA are the most expensive shares when viewed from the ratio of share prices to earnings, and shares of TKIM, ITMG, INKP, ADRO, PGAS are the cheapest share prices when viewed from the ratio of share prices to company profits period 2016-2021 Research, practical & social implications: where the findings of this study prove that ROA, Sales, and Dividend have a significant negative effect on PER, meaning that if a company wants a share price ratio (PER) value that is attractive to investors (the lower the PER the more attractive it is to investors), then the company must increase profits, sales growth and the value of the company's cash dividends. Furthermore, for investors, the findings of this study prove that SMGR, ASII, HMSP, TLKM, BBCA shares are the most expensive stock prices when viewed from the ratio of share price to earnings earned during the 2016-2021 period. And TKIM, ITMG, INKP, ADRO, PGAS shares are the cheapest share prices when viewed from the ratio of share prices to company profits for the 2016-2021 period. So this will be a consideration for investors in choosing the best stock portfolio for stock investment on the Exchange. Originality/Value: LQ45 companies listed on the Indonesia Stock Exchange for the period 2016-2021 were recruited as the research sample. However, the controversy and inconsistency of the results is debatable.

show abstract

Pengaruh Current Ratio Dan Debt to Assets Ratio Terhadap Return on Assets Pada Perusahaan Hotel, Restoran Dan Pariwisata Yang Terdaftar Di Bei

Cited by 5 publications

References 0 publications

Effect of Current Ratio, Debt To Equity Ratio and Debt To Asset Ratio on Return On Assets in Mining Companies in the Coal Sub-Sector : Companies Listed on the IDX in 2018-2021

Effect of Current Ratio, Debt To Equity Ratio and Debt To Asset Ratio on Return On Assets in Mining Companies in the Coal Sub-Sector : Companies Listed on the IDX in 2018-2021

Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan: Studi Pada Indeks Lq45

The Determinants of Price Earning Ratio: Evidence from Indonesia

Contact Info

Product

Resources

About