Pengaruh Rasio Liquiditas, Rasio Leverage Dan Rasio Aktivitas Terhadap Pertumbuhan Laba, Study Empiris Pada Perusahaan Manufaktur Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia

Abstract

Abdonsius Sitanggang SE, MSi, Akt, This study aimed to examine the effect of Return on Equities (ROE), Debt to Equity Ratio (DER), the Net Book Value (NBV), Dividend Payout Ratio (DPR), Dividend Growth (GTH), the expected rate of return (KSS) to price stock, and examine what factors are the most dominant influence stock prices companies listed in Indonesia Stock Exchange.
 
 The samples were Manufacturing companies listed in Indonesia Stock Exchange in 2004-2006. Models of research and analysis of data using multiple linear regression models. The results are consistent with the hypothesis and is consistent with results of previous studies in which the return of equity (ROE), debt-to-equity ratio (DER), the book value (NBV), the dividend payout ratio (DPR), the growth rate of dividends (GTH), the rate of profit or risk-free profits implied (KSS) is lacking simultaneous significant effect on stock prices companies listed in Indonesia Stock Exchange. ROE, DER, NBV, the House of Representatives, GTH and KSS partially significant effect on the price of separation. The results of stock market price analysis (CLP) has a positive relationship with equity returns (ROE), book value of shares (NBV), the dividend payout ratio (DPR) and the growth rate of dividends (GTH). Instead the market price of the stock (CLP) has a negative relationship with debt to equity ratio (DER) and the risk-free profits or gains implied (KSS). The most dominant factors influence stock prices, companies listed on the Indonesia Stock Exchange is the book value of the stock.

Determinants of Net Profit Margin in Plastic and Packaging Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2020-2022 Period

“…These financial comparisons can be in the form of leverage comparisons, liquidity comparisons, and profitability comparisons. According to Andriyani (2015), financial ratios provide investors access to company financial data and operational performance that helps them assess the strengths and shortcomings of a company. According to Selviani et al (2022), defining the numbers obtained through the comparison of financial statements is known as financial ratios.…”

Pengaruh Loan to Deposit Ratio (LDR) dan Non Performing Loan (NPL) Terhadap Profitabilitas pada Bank Perkreditan Rakyat (BPR) di Kabupaten Sidoarjo, Jawa Timur Tahun 2019-2021

“…Penelitian memakai pendekatan kuantitatif (Rukajat, 2018) Berdasarkan Bank Indonesia, Return on Asset (ROA) adalah rasio laba atau keuntungan setelah dikurangi pajak terhadap semua aset di suatu periode waktu (Harun, 2016), (Kurniasari, 2017) . Return on Asset (ROA) digunakan untuk mengukur kemampuan suatu manajemen sebuah bank untuk menghasilkan laba atau keuntungan (laba sebelum dikurangi pajak) yang berasal dari perkiraan rata-rata semua aset masing-masing bank (Indriyani, 2015), (Susilowati & Turyanto, 2011) Kredit bermasalah (Non Performing Loan) adalah rasio atau perbandingan suatu pinjaman dari kreditur kepada debitur dimana pinjaman atau kredit ini sulit atau tidak dilunasi dalam jangka waktu tertentu sesuai dengan perjanjian, bisa karena faktor eksternal ataupun internal. Sehingga apabila rasio kredit yang bermasalah atau macet ini tinggi, maka semakin rendah atau turun kualitas pinjaman bank karena adanya dan timbulnya keuntungan bunga bank yang hilang.…”

Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Industri Consumer Goods Di Bursa Efek Indonesia

“…Pertumbuhan laba adalah kenaikan maupun penurunan yang terjadi pada laba secara tahunan (Indriyani, 2015). Pertumbuhan laba yang baik akan memberikan sinyal positif pada prospek perusahaan yang tercermin melalui kinerja perusahaan pada laporan keuangannya.…”