Pengaruh Debt to Equity Ratio,.Earning Per Share,.dan.Net Profit Margin Terhadap Harga Saham pada Industri Manufaktur Konsumsi Makanan dan Minuman

Khairani, Rafida; Haikal, Muhammad; Ramadhani, Siti; Gustia, Nana; Sitompul, Febry Rizky Al Fadilla

doi:10.31539/costing.v4i1.1349

Cited by 3 publications

(7 citation statements)

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“…Operating cash flow provides relevant information about a company's operational cash receipts and disbursements in a certain period by classifying transactions into operating, financing and investment activities [35]. Operating cash flow shows the company's operational performance in managing cash flow and generating profit.…”

Section: H 2 : Intellectual Capital Has a Negative Effect On Financia...mentioning

confidence: 99%

Predicting the Risk of Financial Distress Using Intellectual Capital and Financial Ratio

Timoty,

Nurcahyono,

Yasaputri

et al. 2023

Advances in Economics, Business and Management Research

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The economic downturn was resulting from the Covid-19 pandemic impacted financial difficulties in financial sector companies. Financial sector companies that have negative equity and were delisted from the IDX. So it is essential to know which indicators can be used to identify financial distress early and avoid bankruptcy. The goal to be achieved from the results of this study is to empirically determine the influence of the audit committee, intellectual capital, operating cash flow, and leverage on financial distress moderated by independent commissioners in financial sector companies in Indonesia. This study uses a quantitative approach This study uses a quantitative approach. The unit of analysis for this research is the financial sector from 2017 to 2021, with 235 observations. Using a purposive sampling technique, 57 companies were studied. The analytical method used is Moderated Regression which is processed using the SPSS 26 application. The results show that the audit committee and intellectual capital positively influence financial distress, while operating cash flow and leverage variables negatively affect financial distress. The study results show that the independent commissioner can moderate the effect of the dependent variable on financial desperation.

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Section: H 2 : Intellectual Capital Has a Negative Effect On Financia...mentioning

confidence: 99%

Predicting the Risk of Financial Distress Using Intellectual Capital and Financial Ratio

Timoty,

Nurcahyono,

Yasaputri

et al. 2023

Advances in Economics, Business and Management Research

View full text Add to dashboard Cite

show abstract

“…Ratio yang tinggi. Penelitian (Hamzah, 2020;Khairani et al, 2020;N.S & Sunartiyo, 2020;Pratiwi & Santoso, 2019) menyatakan bahwa CR mampu meningkatkan terhadap harga saham, sedangkan penelitian (Fitrianingsih & Budiansyah, 2019;Lombogia et al, 2020;Machfiroh et al, 2020;H. M. Sari et al, 2020) menyatakan bahwa CR tidak mempengaruhi harga saham.…”

Section: Pendahuluanunclassified

“…Debt to Equity Ratio menilai keuangan perusahaan dengan liabilitas dan modal (Khairani, 2020). Rasio ini menggambarkan perbandingan modal perusahaan dan modal yang berasal dari kreditur.…”

Section: Pendahuluanunclassified

“…Rasio ini menggambarkan perbandingan modal perusahaan dan modal yang berasal dari kreditur. Penelitian (Estiasih et al, 2020;Khairani et al, 2020;Lombogia et al, 2020) menemukan DER mampu meningkatkan harga saham, namun studi (Ramadhan & Nasution, 2020;Tresnawati et al, 2021) menjelaskan bahwa DER tidak mempengaruhi harga saham.…”

Section: Pendahuluanunclassified

“…CR mampu meningkatkan harga saham perusahaan. Penelitian (Hamzah, 2020;Khairani et al, 2020;N.S & Sunartiyo, 2020;Pratiwi & Santoso, 2019) menyatakan bahwa CR mampu meningkatkan harga saham. H2: Current Ratio berpengaruh positif terhadap harga saham.…”

Section: Current Ratiounclassified

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Faktor-Faktor yang Mempengaruhi Harga Saham: Berdasarkan Signaling Theory

Anisa

Nurcahyono

2022

J. Akunt. Indones.

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This study aims to empirically prove the effect of financial ratios on stock prices. The research population used is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019, the sampling technique used is purposive sampling and data analysis using multiple linear regression. The results of this study indicate that the Current Ratio can increase stock prices, so a high Current Ratio will increase stock prices. Earnings per share and Return on Assets are not able to be predictors of stock prices because they are negatively correlated, this result is contrary to the theory because in the year of observation many companies lost. A low or high Debt to Equity Ratio is not a predictor of stock prices because it is not the main factor that can increase or decrease stock prices. ABSTRAKPenelitian ini bertujuan untuk membuktikan secara empiris pengaruh rasio keuangan terhadap harga saham. Populasi penelitian yang digunakan adalah perusahaan sektor pertambangan yang listing di Bursa Efek Indonesia (BEI) tahun 2016-2019, teknik sampling yang digunakan yaitu purposive sampling dan analisis data menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Current Ratio mampu meningkatkan harga saham, sehingga Current Ratio yang tinggi akan meningkatkan harga saham. Earning per Share dan Return on Assets tidak mampu menjadi prediktor harga saham karena berkorelasi negatif, hasil ini bertolak belakang dengan toeri karena pada tahun pengamatan banyak perusahaan yang rugi. Debt to Equity Ratio yang rendah atau tinggi tidak menjadi prediktor harga saham karena bukan faktor utama yang mampu meningkatkan atau menurunkan harga saham.

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The Dynamic Impact of Intellectual Capital on Firm Value: Evidence from Indonesia

Ermawati,

Nurcahyono,

Sari

et al. 2023

Advances in Economics, Business and Management Research

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Increasing business growth encourages companies to increase company achievements, prosper shareholders and grow company value. This study aims to show the effect of the mechanism of Institutional Ownership, Leverage, Profitability, Intellectual Capital, Current Ratio, and Earning Per Share on Firm Value and the effect of independent commissioners as a moderating variable. The study used secondary data from financial reports listed on the IDX for 2017-2021. Analysts data with multiple linear regression using SPSS 26. This test proves that profitability and leverage positively affect firm value. In contrast, institutional ownership, intellectual capital, current ratio, and earnings per share have a negative impact on firm value. Other results show that independent commissioners can moderate by weakening the link between leverage and company value. Still, independent commissioners cannot moderate the relationship between intellectual capital and the importance of financial sector companies listed on the Indonesia Stock Exchange for 2017-2021. This research contributes knowledge about the relationship between institutional ownership, leverage, intellectual capital, current ratio, earnings per share, and company value. Intellectual capital as a novelty is used to determine how influential intellectual capital is in increasing company value. In this study, an independent commissioner was used to influence the relationship between the independent variables and the dependent variable.

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Pengaruh Debt to Equity Ratio,.Earning Per Share,.dan.Net Profit Margin Terhadap Harga Saham pada Industri Manufaktur Konsumsi Makanan dan Minuman

Cited by 3 publications

References 0 publications

Predicting the Risk of Financial Distress Using Intellectual Capital and Financial Ratio

Predicting the Risk of Financial Distress Using Intellectual Capital and Financial Ratio

Faktor-Faktor yang Mempengaruhi Harga Saham: Berdasarkan Signaling Theory

The Dynamic Impact of Intellectual Capital on Firm Value: Evidence from Indonesia

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