scholarly journals ANALISIS PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), NET PROFIT MARGIN (NPM), DAN FIRM SIZE TERHADAP EARNING PER SHARE (EPS) (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang tercatat di BEI Periode 2014-2018)

KEUNIS ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 106
Author(s):  
Muhammad Subhan Nurul Umam ◽  
Edi Wijayanto ◽  
Mochammad Abdul Kodir

<em>The purpose of this research is to analyze the effect and significancy of current ratio, debt to equity ratio, net profit margin, and firm size toward earning per share at Basic Industry And Chemicals Sector Companies during the period 2014-2018. The population and sample in this research is 7 companies at the Basic Industry And Chemicals Sector Companies which is chosen by proposive sampling. Analyze model used in this research is multiple linear regression dated panel analysis model operated by the software eviews 10.0. The result of the multiple linear regression analysis dated panel model shows that (1) The current ratio toward earning per share is not significant (2) The effect debt to equity ratio toward earning per share is not significant (3) The effect of net profit margin toward earning per share is significant (4) The effect of firm size toward earning per share is significant.</em>

2020 ◽  
Vol 5 (2) ◽  
pp. 181
Author(s):  
Dede Prasetyo ◽  
Rikha Muftia Khoirunnisa

This study aims to analyze the effect of Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Current Ratio (CR) and Net Profit Margin (NPM) to share prices. the statistical method used is a model multiple linear regression. The sample in this study was a pharmaceutical company. The results showed that together (simultaneously) variables Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Current Ratio (CR) and Net Profit Margin (NPM) significantly influence stock prices. While partially, Debt to Equity Ratio (DER) with significance, Current Ratio (CR) is proven to have a significant effect on stock prices. Whereas that has no effect on price is Total Asset Turnover (TATO) and Net Profit Margin (NPM).


Author(s):  
Sudirman S ◽  
Muhammad Wahyuddin Abdullah ◽  
Muhammad Obie

This study examined the effect of current ratio and debt to asset ratio on net profit margin and stock prices of the sector basic industry and chemicals companies listed on the Indonesia Stock Exchange in the period 2015-2019. The object of research was the stock prices of companies in the Basic Industry and Chemicals sector, which have been published through the official website of the Indonesian capital market. It was used secondary data derived from the monthly statistics, including Current Ratio data, Net Profit Margin, Debt to Asset Ratio, and data on closing prices for the period 2015-2019. In analyzing data, it was used path analysis of secondary data obtained from the basic industry sector financial statements of 60 companies. The company's performance in this sector is considered quite good when seen from the movement of the index value in the last five years. The results show that direct current ratio had a positive and significant effect on the net profit margin, and the debt to equity ratio did not significantly influence the net profit margin. The current ratio has a positive and significant effect on stock prices, and the debt to equity ratio has a negative and not significant effect on stock prices. In contrast, the net profit margin has a significant effect on stock prices in the basic industry sector companies on the Indonesia Stock Exchange. Indirectly the current ratio has a positive and significant effect on stock prices. In contrast, the debt to asset ratio has a negative and not significant effect on the company's stock prices in the basic industry sector on the Indonesia Stock Exchange.


2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Firda Silviyatul Husnia

This study was conducted to determine the effect of factors such as financial fundamentals Earning Per Share (EPS), Return On Assets (ROA), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and Current Ratio (CR) of the company and real property estate listed in Indonesia Stock Exchange during the period 2008-2013. The sampling technique used purposive sampling with a sample of five companies. Variables include the Earning Per Share (EPS), return on assets (ROA), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and Current Ratio (CR) as the independent variable and stock price as dependent variables. Data were analyzed using descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that the simultaneous regression test (Test F), shows that the Earning Per Share (EPS), return on assets (ROA), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and Current Ratio (CR ) simultaneously  influence the stock prices of five companies that were visited. While partial regression test (t test) showed that the variable EPS, ROA, NPM and CR partial effect, whereas the variable DER has no partial effect on stock prices.


2019 ◽  
Vol 4 (2) ◽  
pp. 403
Author(s):  
Susi Artati

Research Aims To Learn How does the Debt to Equity Ratio, Working Capital Turnover and Firm Size Against Net Profit Margin in the Pharmacy Industry in Indonesia Stock Exchange period 2012-2016 simultaneously and partially and how much influence the Debt to Equity Ratio, Working Capital Turnover and Firm Size Against  Net Profit Margin in the Pharmacy Industry in Indonesia Stock Exchange period 2012-2016.  The method used is quantitative descriptive method with independent variables, Debt to Equity Ratio, Working Capital Turnover and the Firm Size , while the dependent variable is Net Profit Margin. The analytical tool used in this research is multiple linear regression analysis, the classical assumption test, hypothesis test and  coefficient of determination. The conclusion of this study indicate that the Debt to Equity Ratio, Working Capital Turnover and Firm size simultaneously significant affect on Net Profit Margin. In partial Working Capital Turnover significant affect on Net Profit Margin


2019 ◽  
Vol 6 (2) ◽  
pp. 151
Author(s):  
Bima Arif Oktianto

The present study aims to investigate the influence of financial performanceof the stock prices on food and beverage industries in the Indonesia StockExchange that are Current Ratio (CR), Debt to Equity Ratio (DER), TotalAssets Turnover (TATO), and Net Profit Margin (NPM).This study usedsecondary data that obtained from the financial statements of IndonesianCapital Market Directory (ICMD) based on the publication of the IndonesiaStock Exchange. The sample used in this study were enterprises food andbeverage industries listed in the Indonesia Stock Exchange in 2011 – 2015.The data were analyzed by using multiple linear regression analysis.Theresults of this study indicated that there was significant effect simultaneouslybetween financial performance [Current Ratio (CR), Debt to Equity Ratio(DER), Total Assets Turnover (TATO), and Net Profit Margin (NPM)] towardthe stock prices on food and beverage industries in Indonesia stockExchange in 2011 - 2015. While partially showed that of the fourindependent variables, which indicated the presence of significant influencewere Current Ratio (CR), Total Assets Turnover (TATO), and Net ProfitMargin (NPM) to the stock prices on food and beverage industries inIndonesia stock Exchange in 2011-2015.


2021 ◽  
Vol 2 (1) ◽  
pp. 349-363
Author(s):  
Deni Sunaryo

This study aims to identify Financial Distress with Firm Size as a moderating variable in the property and real estate industry in Southeast Asia for the period 2012-2019. In identifying financial distress, the dimensions of Net Profit Magin, Current Ratio, and Debt To Asset Ratio are used. The sample used in this research is the company's complete financial statements from the 2014–2019 research year of 35 companies obtained by using purposive sampling technique. The data collection technique uses the documentation method, while the data analysis technique uses multiple linear regression analysis which is supported by the classical assumption test, namely the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test and model test moderation. The results showed that partially the Net Profit Margin, Current Ratio, Debt to Asset Ratio variables partially had a significant effect on Financial Distress, and Net Profit Margin, Current Ratio and Debt to Asset Ratio simultaneously had a significant effect on Financial Distress in the Property and Real Industry. Southeast Asia estate, whereas for the moderation model Firm size does not moderate Net Profit Margin, Current Ratio, Debt to Asset Ratio to Financial Distress. The value of R Square is 53.4%, indicating that the Financial Distress variable is influenced by all NPM, CR and DAR variables, the remaining 46.6% is influenced by other variables outside of this study including changes in exchange rates, differences in inflation, differences in interest rates, independence of the central bank. , economic growth, expectations, and so on. Recommendations for further research are to replace the moderating variables with other dimensions or indicators.


2019 ◽  
Vol 3 (2) ◽  
pp. 75
Author(s):  
Suvianto Wangdra

The aim of this research is  to determine the effect of the variables Current Ratio, Debt to Total Asset Ratio, Debt to Equity Ratio, and Net Profit Margin to the stock prices of food and beverage companies listed on the Indonesia Stock Echange for the period 2013-2017. The population in this research included food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique on this research used was Purposive Sampling based on the following criteria: (1) Food and beverage companies listed on the Indonesia Stock Exchange, (2) Food and beverage companies listed on the Indonesia Stock Exchange which provide complete annual financial reports from 2013-2017, (3) Food and beverage companies that provide financial statements in Rupiah. By using purposive sampling, a total sample of 12 companies were acquired with a total of 60 observations. The data analysis technique used in this research is multiple linear regression analysis. Result show that Current Ratio, Debt to Total Asset Ratio,and Debt to Equity Ratio don’t have significant effect in stock prices of companies. Meanwhile, Net Profit Margin has a significant effect in stock prices of companies.


2018 ◽  
Vol 1 (1) ◽  
pp. 1-17
Author(s):  
Ida Ayu Agung Idawati ◽  
I Gede Surya Pratama ◽  
IA Cynthia Saisaria Mandasari

One of the considerations of investors in investing in shares is fluctuations in stock prices. Stock prices are one indicator of the success of company management. Investor or prospective investor trust is very beneficial for the issuer, because the more people who trust the issuer, the stronger the desire to invest in the issuer. The purpose of this study was to determine the financial performance as measured by the variable Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Loan to Deposit Ratio (LDR) and Return On Equity (ROE) to the stock prices of government-owned commercial banks on the IDX.             The technical analysis used in this study is multiple linear regression and t (t-test) for partial analysis. Based on the results of multiple linear regression analysis, the regression equation Y = 18.905 + 0.149 (X1) +0.393 (X2) -0.487 (X3) + 0.238 (X4) is obtained. T-test testing from the regression results obtained that the Capital Adequacy Ratio and Return On Equity partially did not have a significant effect on stock prices. While the Net Profit Margin and Loan to Deposit Ratio partially have a significant effect on stock prices.


2021 ◽  
Vol 1 (11) ◽  
Author(s):  
Helman Helman

Consumer Goods industry is a sector that is considered sufficient to encourage the economic growth which has contributed the growth of the country's economy. There are various ratios that can be used as a measuring tool in research. This study uses the theories Current Ratio, Debt To Equity Ratio, Inventory Turn Over and Return On Assets. The method used in this study is a quantitative, and the type of research is quantitative descriptive, and the nature of the research is explanatory. Data collection was performed by means of documentation. Data analysis method used is multiple linear regression analysis. Population were consumer goods companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2018 totaling 26 companies. The 104 samples of the study were drawn by purposive sampling technique. The research used a classic assumption test such as the test for normality, multicollinearity, autocorrelation and heteroscedasticity. The research model used is multiple linear regression. The study concludes that simultaneously Current Ratio, Debt To Equity Ratio and Inventory Turn have a significant effect on Return On Assets. Partially, Current Ratio (CR) and Debt To Equity Ratio (DER) do not have a significant effect on Return On Assets (ROA) while the Inventory Turn Over has a significant effect on Return On Assets (ROA) of consumer goods companies listed in the Indonesia Stock Exchange in the period of 2015 -2018.   


2020 ◽  
Vol 8 (2) ◽  
pp. 234
Author(s):  
Nalindri Arin Fatansiru ◽  
Candra Vionela Merdiana

This study aims to analyze the effect of Current Ratio, Debt toEquity Ratio, and Net Profit Margin on stock returns of case studies in companies cosmetics and household goods listed on the Indonesia Stock Exchange period 2012-2017 Independent variables used in this study are Current Ratio, Debt to Equity Ratio, and Net Profit Margin while the dependent variable is stock returns. The population in this study is all cosmetics and household goods companies for the period 2012-2017. Based on the purposive sampling method obtained 5 samples. Data type used is secondary data. Data obtained by the method of documentation. The analysis technique used is the Panel Data Regression Analysis. The results of multiple linear regression analysis with a significant level of 5%, then it can concluded that the first hypothesis Current Ratio of 0.02 has a negative effect and significant towards stock returns, the second hypothesis is Debt to Equity Ratio of 0.90 positive and not significant effect on stock returns, the third hypothesis is Net Profit Margin of 0.08 has no effect on stock returns, hypotheses fourth, Current Ratio, Debt to Equity Ratio, and Net Profit Margin of 0.015726 simultaneously affect stock returns.


Sign in / Sign up

Export Citation Format

Share Document